PT NULI DARATISTAJURNAL PENYESUAIAN

No Tanggal Keterangan Ref Post Dr 1 12/31/2006 Piutang Bunga 206,250

Pendapatan Bunga2 12/31/2006 Biaya Piutang Tak Tertagih 1,900,000

Penyisihan Piutang tak tertagih3 12/31/2006 Piutang Usaha 270,000

Kas4 12/31/2006 Harga Pokok Penjualan 365,000

Persediaan5 12/31/2006 Beban Perlengkapan 4,730,000

Perlengkapan6 12/31/2006 Beban Penyusutan-Bangunan 3,800,000

Akum. Depresiasi-bangunan7 12/31/2006 Beban Penyusutan-Bangunan 2,800,000

Akum. Depresiasi-bangunan8 12/31/2006 Beban Penyusutan-Peralatan 1,048,576

Akum. Depresiasi-Peralatan9 12/31/2006 Beban Bunga 80,000

Utang Bunga10 12/31/2008 Beban Komisi Penjualan 700,000

Beban Listrik, Air & Telepon 1,515,000 Beban yang masih harus dibayar

11 12/31/2006 Asuransi Dibayar Dimuka 6,000,000 Beban Asuransi

12 12/31/2006 Retur Penjualan 625,000 Piutang Usaha

Persediaan 375,000 Harga Pokok Penjualan

13 12/31/2006 Laba Ditahan 3,600,000 Utang Deviden

14 12/31/2006 Beban Pajak 15,000,000 Utang Pajak

TOTAL 43,014,826

Cr

206,250

1,900,000

270,000

365,000

4,730,000

3,800,000

2,800,000

1,048,576

80,000

2,215,000

6,000,000

625,000

375,000

3,600,000

15,000,000

43,014,826

PT NULI DARATISTANERACA LAJUR

Keterangan Neraca Saldo Neraca Saldo Dr Cr

Kas 40,250,000 40,250,000 Wesel Tagih 16,500,000 16,500,000 Piutang Usaha 63,000,000 63,000,000 Penyisihan Piutang Tak Tertagih 600,000 600,000 Persediaan Barang Dagangan, 31 Desember 94,700,000 94,700,000 Perlengkapan Kantor 7,500,000 7,500,000 Tanah 80,000,000 80,000,000 Bangunan 247,600,000 247,600,000 Akum. Depresiasi-Bangunan 18,050,000 18,050,000 Peralatan Kantor 20,000,000 20,000,000 Akum. Depresiasi-Peralatan Kantor 14,757,120 14,757,120 Wesel Bayar 18,000,000 18,000,000 Utang Usaha 72,700,000 72,700,000 Saham Biasa (@Rp 100.000) 240,000,000 240,000,000 Laba Ditahan 135,867,880 135,867,880 Penjualan 760,000,000 760,000,000 Retur dan Pot. Penjualan 17,000,000 17,000,000 Harga Pokok Penjualan 465,800,000 465,800,000 Beban Listrik, Air & Tlp 16,700,000 16,700,000 Beban Gaji 89,000,000 89,000,000 Beban Komisi Penjualan 73,925,000 73,925,000 Beban Iklan 3,000,000 3,000,000 Beban Administrasi 10,200,000 10,200,000 Beban Asuransi 15,000,000 15,000,000 Pendapatan Bunga 2,600,000 2,600,000 Beban Bunga 2,400,000 2,400,000 TOTAL 2,525,150,000 1,262,575,000 1,262,575,000

Piutang BungaBeban Piutang Tak TertagihBeban PerlengkapanBeban Penyusutan - BangunanUtang BungaUtang DevidenBeban Pajak PenghasilanUtang PajakBeban Penyusutan-Peralatan KantorBeban yang masih harus dibayarAsuransi Dibayar DimukaTOTAL

Ref Jurnal Penyesuaian Ref NSSP Laporan Laba Rugi Dr Cr Dr Cr Dr

270,000 3 39,980,000 16,500,000

3 270,000 625,000 12 62,645,000 1,900,000 2,500,000

12 375,000 365,000 4 94,710,000 4,730,000 5 2,770,000

80,000,000 247,600,000

6,600,000 6.7 24,650,000 20,000,000

1,048,576 8 15,805,696 18,000,000 72,700,000 240,000,000

13 3,600,000 132,267,880 760,000,000

12 625,000 17,625,000 17,625,000 4 365,000 375,000 12 466,165,000 375,000 466,165,000 10 1,515,000 18,215,000 18,215,000

89,000,000 89,000,000 10 700,000 74,625,000 74,625,000

3,000,000 3,000,000 10,200,000 10,200,000

6,000,000 11 9,000,000 9,000,000 206,250 1 2,806,250

9 80,000 2,480,000 2,480,000

1 206,250 206,250 2 1,900,000 1,900,000 1,900,000 5 4,730,000 4,730,000 4,730,000

6.7 6,600,000 6,600,000 6,600,000 80,000 9 80,000 3,600,000 13 3,600,000

14 15,000,000 15,000,000 15,000,000 15,000,000 14 15,000,000

8 1,048,576 1,048,576 1,048,576 2,215,000 10 2,215,000

11 6,000,000 6,000,000 43,014,826 43,014,826 1,289,999,826 1,289,999,826 719,588,576

43,592,674 763,181,250

Laporan Laba Rugi Neraca Cr Dr Cr

39,980,000 16,500,000 62,645,000

2,500,000 94,710,000 2,770,000 80,000,000 247,600,000

24,650,000 20,000,000

15,805,696 18,000,000 72,700,000 240,000,000 132,267,880

760,000,000

375,000

2,806,250

206,250

80,000 3,600,000

15,000,000

2,215,000 6,000,000

763,181,250 570,411,250 526,818,576 43,592,674

763,181,250 570,411,250 570,411,250

PT NULI DARATISTALAPORAN RUGI LABA

Penjualan 760,000,000 Retur dan Pot. Penjualan (17,625,000)Penjualan Bersih 742,375,000 Harga Pokok Penjualan (465,790,000)Laba Kotor 276,585,000

Beban Beban Listrik, Air & Tlp 18,215,000 Beban Gaji 89,000,000 Beban Komisi Penjualan 74,625,000 Beban Iklan 3,000,000 Beban Administrasi 10,200,000 Beban Asuransi 9,000,000 Beban Bunga 2,480,000 Beban Piutang Tak Tertagih 1,900,000 Beban Perlengkapan 4,730,000 Beban Penyusutan - Bangunan 6,600,000 Beban Pajak Penghasilan 15,000,000 Beban Penyusutan-Peralatan Kantor 1,048,576 Total Beban 235,798,576 Laba Bersih 40,786,424 Pendapatan dan Beban diluar usahaPendapatan Bunga 2,806,250

Laba bersih sebelum pajak 43,592,674

PT NULI DARATISALAPORAN PERUBAHAN LABA DITAHAN

Laba ditahan 31 Desember 2006 132,267,880 Laba tahun berjalan 43,592,674

175,860,554

PT NULI DARATISTANERACA

Asset LancarKas 39,980,000 Wesel Tagih 16,500,000 Piutang Usaha 62,645,000 Piutang Bunga 206,250 Penyisihan Piutang Tak Tertagih (2,500,000)

60,145,000 Persediaan Barang Dagangan, 31 Desember 94,710,000 Perlengkapan Kantor 2,770,000 Asuransi Dibayar Dimuka 6,000,000 Total Asset Lancar 220,311,250

Asset TetapTanah 80,000,000 Bangunan 247,600,000 Akum. Depresiasi-Bangunan (24,650,000)

222,950,000 Peralatan Kantor 20,000,000 Akum. Depresiasi-Peralatan Kantor (15,805,696)

4,194,304 Total Asset Tetap 307,144,304 Total Asset 527,455,554

Kewajiban Jangka PendekWesel Bayar 18,000,000 Utang Usaha 72,700,000 Utang Bunga 80,000 Utang Deviden 3,600,000 Utang Pajak 15,000,000 Beban yang masih harus dibayar 2,215,000

Total Kewajiban 111,595,000

EkuitasSaham Biasa (@Rp 100.000) 240,000,000 Laba Ditahan 175,860,554

Total Ekuitas 415,860,554

Total Kewajiban dan Ekuitas 527,455,554 -

PT NULI DARATISTAJURNAL PENUTUP

Tanggal Keterangan Dr Cr12/31/2006 Penjualan 760,000,000

Pendapatan Bunga 2,806,250 Ikhtisar Laba/Rugi 762,806,250

12/31/2006 Ikhtisar Laba/Rugi 719,213,576 Retur Penjualan 17,625,000 Beban Listrik, Air & Tlp 18,215,000 Beban Gaji 89,000,000 Beban Komisi Penjualan 74,625,000 Beban Iklan 3,000,000 Beban Administrasi 10,200,000 Beban Asuransi 9,000,000 Beban Bunga 2,480,000 Beban Piutang Tak Tertagih 1,900,000 Beban Perlengkapan 4,730,000 Beban Penyusutan - Bangunan 6,600,000 Beban Pajak Penghasilan 15,000,000 Beban Penyusutan-Peralatan Kantor 1,048,576 Harga Pokok Penjualan 465,790,000

12/31/2006 Ikhtisar Laba/Rugi 43,592,674 Laba ditahan 43,592,674

PT NULI DARATISTAJURNAL PEMBALIK

No Tanggal Keterangan Dr Cr 1 1/1/2007 Pendapatan Bunga 206,250

Piutang Bunga 206,250 2 1/1/2007 Utang Bunga 80,000

Beban Bunga 80,000 3 1/1/2007 Beban yang masih harus dibayar 2,215,000

Komisi Penjualan 700,000 Beban Listrik,Air & Tlp 1,515,000

4 1/1/2006 Beban Asuransi 6,000,000 Asuransi dibayar dimuka 6,000,000

5 1/1/2006 Utang Pajak 15,000,000 Beban Pajak 15,000,000

TOTAL 23,501,250 23,501,250