PT BERKAHLIST OF ACCOUNT RECEIVABLE BALANCE

DECEMBER 31, 2013(In rupiah)

NO CUSTOMER BALANCE

C001 TOKO ALEX 32,485,000

C002 TOKO BARU 31,610,000

C003 TOKO CONTOH 18,845,000

C004 TOKO DITA 39,470,000

Total ……………… 89,925,000

PT BERKAHLIST OF ACCOUNT PAYABLE BALANCE

DECEMBER 31, 2013(In rupiah)

NO SUPPLIER BALANCE

S001 PT NUSA PERSADA 63,800,000

S002 PT CIPTA PESONA 11,000,000

S003 MEKAR NUSA DUA 44,000,000

Total ……………… 118,800,000

PT BERKAHLIST OF INVENTORY BALANCE

DECEMBER 31, 2013(In rupiah)

KODE PRODUCT BALANCE

AU-NO6 ACCU-CHEK 29,500,000

AU-NO8 OXONE 27,000,000

Total ……………… 56,500,000

PT BERKAHINVENTORY CARD

NAME : OXONE KODE : AU-NO 8DECEMBER, 2013

( In Rupiah ) METODE : FIFO

DATE DESCRIPTIONIN OUT BALANCE

UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

2013 1 70 600,000 42,000,000

DEC 2 FPJ12-1 Toko Alex - 15 600,000 9,000,000 55 600,000 33,000,000

5 NP2-12 PT. Nusa Persada 10 600,000 6,000,000 - 65 600,000 39,000,000

5 RNP3-12 Purchase return - 2 600,000 1,200,000 63 600,000 37,800,000

8 FPJ12-2 Toko Baru - 8 600,000 4,800,000 55 600,000 33,000,000

9 NK12-1 Penjualan Tunai - 10 600,000 6,000,000 45 600,000 27,000,000

13 LI4-12 PT. Cipta Pesona 20 600,000 12,000,000 - 65 600,000 39,000,000

14 FPJ12-3 Toko Contoh - 10 600,000 6,000,000 55 600,000 33,000,000

20 FPJ12-4 Toko Dita - 10 600,000 6,000,000 45 600,000 27,000,000

INVOICE NO

PT BERKAHINVENTORY CARD

NAME : ACCU-CHEK KODE : AU-NO 6DECEMBER, 2013

( In Rupiah ) METODE : FIFO

DATE DESCRIPTIONIN OUT BALANCE

UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

2013 1 80 500,000 40,000,000

DEC 2 FPJ12-1 Toko Alex - 20 500,000 10,000,000 60 500,000 30,000,000

5 NP2-12 PT. Nusa Persada 18 500,000 9,000,000 - 78 500,000 39,000,000

5 RNP3-12 Purchase Return - 2 500,000 1,000,000 76 500,000 38,000,000

8 FPJ12-2 Toko Baru - 8 500,000 4,000,000 68 500,000 34,000,000

9 NK12-1 Penjualan Tunai - 6 500,000 3,000,000 62 500,000 31,000,000

13 LI4-12 PT. Cipta Pesona 22 500,000 11,000,000 - 84 500,000 42,000,000

14 FPJ12-3 Toko Contoh - 10 500,000 5,000,000 74 500,000 37,000,000

20 FPJ12-4 Toko Dita - 15 500,000 7,500,000 59 500,000 29,500,000

INVOICE NO

PT BERKAH

SUBSIDIARY LEDGER-ACCOUNT PAYABLE (SLAP)

DECEMBER, 2013

(In Rupiah)

Nama : PT NUSA PERSADA Kode : S001

Date Description Ref Debit CreditBalance

Debit Credit

2013 1 Balance √ 22,000,000

Dec 5 NP2-12 16,500,000 38,500,000

5 RNP3-12 2,420,000 40,920,000

10 BKK12-3 22,000,000 18,920,000

Nama : CV CIPTA PESONA Kode : S002

Date Description Ref Debit CreditBalance

Debit Credit

2013 1 Balance √ 11,000,000

Dec 10 BKK12-2 11,000,000 0

13 LI4-12 25,300,000 25,300,000

Nama : PT MEKAR NUSA DUA Kode : S003

Date Description Ref Debit CreditBalance

Debit Credit

2013 1 Balance √ 44,000,000

Dec 8 BKK12-1 44,000,000 0

PT BERKAH

SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE (SLAR)

DECEMBER, 2013

(In Rupiah)

Nama : TOKO ALEX Kode : C001

Date Description Ref Debit CreditBalance

Debit Credit

2013 1 Balance √ 22,000,000

Dec 2 FPJ12-1 32,485,000 54,485,000 0

Nama : TOKO BARU Kode : C002

Date Description Ref Debit CreditBalance

Debit Credit

2013 1 Balance √ 16,500,000

Dec 8 FPJ12-2 15,110,000 31,610,000 0

12 BKM12-3 16,500,000 15,110,000 0

Nama : TOKO CONTOH Kode : C003

Date Description Ref Debit CreditBalance

Debit Credit

2013 1 Balance √

Dec 14 FPJ12-3 18,845,000 18,845,000 0

Nama : TOKO DITA Kode : C004

Date Description Ref Debit CreditBalance

Debit Credit

2013 1 Balance √ 16,500,000

Dec 5 BKM12-1 16,500,000 - 0

20 FPJ12-4 23,135,000 23,135,000 0

PT BERKAH

PETTY CASH

DECEMBER, 2013

( In Rupiah )

DATE DESCRIPTIONDEBIT CREDIT

ACCOUNT ACC NO. TOTAL PETTY CASH

2013 2 VKK12-1 Percetakan Perdana Advertising Expense (6-1000) 800,000 800,000

DEC 4 VKK12-2 Toko Neo Grafika Supplies Expense (6-2400) 500,000 500,000

5 VKK12-3 PT. Telkom Telpon Expense (6-1220) 350,000 350,000

7 VKK12-4 PT. PLN Utility Expense (6-1210) 575,000 575,000

8 VKK12-5 PDAM Utility Expense (6-1210) 375,000 375,000

16 VKK12-6 Pemeliharaan dan Reparasi Maintenance and Repair Expense (6-2500) 750,000 750,000

TOTAL ……………………………. 3,350,000 3,350,000

INVOICE NO

PT BERKAHGENERAL JOURNAL DECEMBER 2013

( In Rupiah )

DATE DESCRIPTION Pos

Debit Credit Ref

2013

Dec 2 PPJ12-1 Cost of Gold Sold (5-1100) 19,000,000

Marcandise Inventory (1-1310) 19,000,000

5 BM12-1 Account Payable (2-1210) 2,420,000

PPN Income (2-1320) 220,000

Marcandise Inventory (1-1310) 2,200,000

(PT. Nusa Persada)

8 FPJ12-2 Cost of Good Sold (5-1100) 8,800,000

Marcandise Inventory (1-1310) 8,800,000

9 NK12-1 Cost of Good Sold (5-1100) 9,000,000

Marcandise Inventory (1-1310) 9,000,000

14 FPJ12-3 Cost of Good Sold (5-1100) 11,000,000

Marcandise Inventory (1-1310) 11,000,000

20 FPJ12-4 Cost of Good Sold (5-1100) 13,500,000

Marcandise Inventory (1-1310) 13,500,000

TOTAL ……………………. 63,720,000 63,720,000

RECAPITULATION DEBIT KREDIT

ACC. NO TOTAL ACC. NO TOTAL (2-1210) 2,420,000 (1-1310) 63,500,000 (5-1100) 61,300,000 (2-1320) 220,000

INVOICE NO

TOTAL 63,720,000 TOTAL 63,720,000

PT BERKAH

CASH RECEIPT JOURNAL

DECEMBER, 2013

( In Rupiah )

DATE DESCRIPTION

DEBIT CREDITOTHERS

CASH IN BANKOTHERS

ACCOUNT ACC. NO. TOTAL ACCOUNT TOTAL

2013 5 BKM12-1 TOKO DITA 16,335,000 16,500,000 DEC Sales Dicount (4-2300) 165,000

9 MK12-1 Penjualan Tunai 15,315,000 Sales (4-1100) 13,800,000 PPN Outcome (2-1310) 1,380,000 Freight Colected (4-2100) 135,000

11 BKM12-2 Penjualan Tunai Kendaraan 63,000,000 Vehicle at Cost (1-3301) 80,000,000 Acc. Depretiation (1-3302) 5,000,000 Loss sales of cost (9-4000) 12,000,000

12 BKM12-3 TOKO BARU 16,500,000 16,500,000 TOTAL ………………… 17,165,000 111,150,000 33,000,000 95,315,000

ACCOUNT NUMBER…………………. (v) (1-1110) (1-1210) - - (V)

RECAPITULATION

DEBIT KREDIT

ACC. NO TOTAL ACC. NO TOTAL

(1-1110) 111,150,000 (1-1210) 33,000,000 (4-2300) 165,000 (4-1100) 13,800,000 (1-3302) 5,000,000 (2-1310) 1,380,000 (9-4000) 12,000,000 (4-2100) 135,000

(1-3301) 80,000,000

TOTAL 128,315,000 TOTAL 128,315,000

INVOICE NO ACCOUNT

RECEIVABLE ACCOUNTS NO

165000

PT BERKAH

SALES JOURNAL

DECEMBER, 2013

( In Rupiah )

DATE INVOICE NO DESCRIPTION

DEBIT CREDIT

ACCOUNTPPN OUTCOME FREIGHT COLLECTED

RECEIVABLE

2013 2 FPJ12-1 TOKO ALEX 32,485,000 29,500,000 2,950,000 35,000

DEC 8 FPJ12-2 TOKO BARU 15,110,000 13,600,000 1,360,000 150,000

14 FPJ12-3 TOKO CONTOH 18,845,000 17,000,000 1,700,000 145,000

20 FPJ12-4 TOKO DITA 23,135,000 21,000,000 2,100,000 35,000

TOTAL …………… 89,575,000 81,100,000 8,110,000 365,000

ACCOUNT NUMBER……………. (1-1210) (4-1100) (2-1310) (4-2100)

RECAPITULATION

DEBIT KREDIT

ACC. NO TOTAL ACC. NO TOTAL

(1-1210) 89,575,000 (4-1100) 81,100,000

(2-1310) 8,110,000

(4-2100) 365,000

SALES OF MERCHANDISE

TOTAL 89,575,000 TOTAL 89,575,000

PT BERKAHCASH PAYMENT JOURNAL

DECEMBER, 2013( In Rupiah )

DATE DESCRIPTION

DEBIT CREDITOTHERS

CASH IN BANKOTHERS

ACCOUNT ACC NO. TOTAL ACCOUNT ACC NO. TOTAL

2013 8 BKK12-1 PT. Mekar Nusa Dua C12-1 44,000,000 43,120,000 DEC Purchase Discount (5-3000) 880,000

10 BKK12-2 PT Cipta Pesona C12-2 11,000,000 11,000,000 20 BKK12-3 PT. Nusa Persada C12-3 22,000,000 22,220,000

Late fee expense (6-2900) 220,000 30 BKK12-4 Pelunasan Kartu Kredit C12-5 Credit Card (2-1110) 4,200,000 4,200,000 31 BKK12-5 Angsuran Pinjaman ke Bank C12-6 Bank Mandiri Loan (2-2100) 15,000,000 16,500,000

Bunga Pinjaman (9-2000) 1,500,000 31 BKK12-6 Karyawan C12-7 Wages and Saleries (6-3100) 3,750,000

3,562,500 Income Tax Payable (9-3000) 187,500 31 BKK12-7 Pengisian petty cash C12-8 Peti cash (1-1120) 3,350,000 3,350,000

TOTAL ………………… 77,000,000 28,020,000 103,952,500 1,067,500 ACCOUNT NUMBER…………………. (2-1100) - - (V) (1-1100) - - (V)

RECAPITULATION DEBIT KREDIT

ACC. NO TOTAL ACC. NO TOTAL (2-1100) 77,000,000 (1-1100) 103,952,500 (6-2900) 220,000 (5-3000) 880,000 (2-1110) 4,200,000 (9-3000) 187,500 (2-2100) 15,000,000 (9-2000) 1,500,000 (6-3100) 3,750,000 (1-1120) 3,350,000 TOTAL 105,020,000 TOTAL 105,020,000

INVOICE NO.

CHECK NO. ACCOUNT

PAYABLE

PT BERKAHPURCHASE JOURNAL

DECEMBER, 2013( In Rupiah )

DATE INVOICE NO DESCRIPTION

DEBIT CREDIT

PPN INCOME

2013 5 NP2-12 PT. Nusa Persada 15,000,000 1,500,000 16,500,000

DEC 13 LI4-12 PT. Cipta Pesona Inti Jaya 23,000,000 2,300,000 25,300,000

TOTAL……………. 38,000,000 3,800,000 41,800,000

ACCOUNT NUMBER …………… (1-1310) (2-1320) (2-1210)

RECAPITULATION

DEBIT KREDIT

ACC. NO TOTAL ACC. NO TOTAL

(1-1310) 38,000,000 (2-1210) 41,800,000 (2-1320) 3,800,000

TOTAL 41,800,000 TOTAL 41,800,000

MERCHANDISE INVENTORY

ACCOUNT PAYABLE

PT. BERKAHNERACA SALDO

ACCOUNT NO. ACCOUNT NAME31 Desember 2013 1 Desember 2013

DEBIT CREDIT DEBIT(1-1110) Cash in Bank 145,257,500 138,060,000(1-1120) Petty Cash 3,500,000 3,500,000(1-1210) Accounts Receivable 111,575,000 55,000,000(1-1220) Allowance for Doubtful Debt 3,600,000(1-1310) Merchandise Inventory 56,500,000 82,000,000(1-1320) Supplier 7,300,000 6,800,000(1-1410) Prepaid Rent 1,500,000 1,500,000(1-1420) Prepaid Insurance 4,000,000 4,000,000(1-2100) Stock Investments 210,000,000 210,000,000(1-3100) Land 275,000,000 275,000,000(1-3210) Building at Costs 260,000,000 260,000,000(1-3220) Building Accumulated Depr. 15,250,000(1-3301) Vehicle at Cost 80,000,000(1-3302) Vehicle Accumulated Depr.(1-3401) Equiptment at Cost 89,500,000 89,500,000(1-3402) Equiptment Accumulated Depr. 21,500,000(2-1110) Credit Card(2-1210) Accounts Payable 39,380,000(2-1211) Accruad expenses(2-1212) Income Tax Payable 187,500(2-1310) PPN Outcome 83,190,000(2-1320) PPN Income 59,680,000 56,100,000(2-2100) Bank Mandiri Loan (KUK) 85,000,000(3-1100) Common Stock 790,000,000(3-8000) Retained Earning 53,000,000(4-1100) Sales of Merchandise 649,400,000(4-2100) Freight Collected 8,000,000(4-2200) Late Fee Collected(4-2300) Sales Discount 8,665,000 8,500,000(5-1100) Cost of Good Sold 384,740,000 323,440,000(5-2000) Freight Paid 1,220,000 1,220,000(5-3000) Purchase Discount 1,970,000(6-1100) Advertising Expense 14,800,000 14,000,000(6-1200) In Store Promotion Expense 8,000,000 8,000,000(6-2100) Utility Expense 7,200,000 7,200,000(6-2200) Telephone Expense 5,400,000 5,400,000(6-2300) Rent Expense 12,500,000 12,500,000(6-2400) Supplies Expense 7,600,000 7,600,000(6-2500) Maintenance and Repair Expense 10,750,000 10,000,000(6-2600) Bad Debt Expense 2,000,000 2,000,000(6-2700) Depreciation Expense 13,750,000 13,750,000(6-2800) Insurance Expense 6,500,000 6,500,000(6-2900) Late Fee Expense 220,000

(6-3100) Wages & Salaries 30,250,000 26,500,000(8-1000) Interest Income 3,500,000(8-2000) Devidend Income 8,500,000(9-1000) Interest Expense 5,570,000 4,070,000(9-2000) Bank Service Charge 7,500,000 7,500,000(9-3000) Loss Sales of Vehicle 12,000,000

1,762,477,500 1,762,477,500 1,719,640,000 Jumlah

PT. BERKAHNERACA SALDO

1 Desember 2013CREDIT

3,600,000

15,250,000

5,000,000

21,500,0004,200,000

77,000,0001,300,000

73,700,000

100,000,000790,000,000

53,000,000554,500,000

7,500,000

1,090,000

3,500,0008,500,000

1,719,640,000