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PT NULI DARATISTA JURNAL PENYESUAIAN No Tanggal Keterangan 1 12/31/2006 Piutang Bunga Pendapatan Bunga 2 12/31/2006 Biaya Piutang Tak Tertagih Penyisihan Piutang tak tertagih 3 12/31/2006 Piutang Usaha Kas 4 12/31/2006 Harga Pokok Penjualan Persediaan 5 12/31/2006 Beban Perlengkapan Perlengkapan 6 12/31/2006 Beban Penyusutan-Bangunan Akum. Depresiasi-bangunan 7 12/31/2006 Beban Penyusutan-Bangunan Akum. Depresiasi-bangunan 8 12/31/2006 Beban Penyusutan-Peralatan Akum. Depresiasi-Peralatan 9 12/31/2006 Beban Bunga Utang Bunga 10 12/31/2008 Beban Komisi Penjualan Beban Listrik, Air & Telepon Beban yang masih harus dibayar 11 12/31/2006 Asuransi Dibayar Dimuka Beban Asuransi 12 12/31/2006 Retur Penjualan Piutang Usaha Persediaan Harga Pokok Penjualan 13 12/31/2006 Laba Ditahan Utang Deviden 14 12/31/2006 Beban Pajak Utang Pajak TOTAL

Ref Post

Dr 206,250

Cr 206,250

1,900,000 1,900,000 270,000 270,000 365,000 365,000 4,730,000 4,730,000 3,800,000 3,800,000 2,800,000 2,800,000 1,048,576 1,048,576 80,000 80,000 700,000 1,515,000 2,215,000 6,000,000 6,000,000 625,000 625,000 375,000 375,000 3,600,000 3,600,000 15,000,000 15,000,000 43,014,826

43,014,826

PT NULI DARATISTA NERACA LAJUR Keterangan Kas Wesel Tagih Piutang Usaha Penyisihan Piutang Tak Tertagih Persediaan Barang Dagangan, 31 Desember Perlengkapan Kantor Tanah Bangunan Akum. Depresiasi-Bangunan Peralatan Kantor Akum. Depresiasi-Peralatan Kantor Wesel Bayar Utang Usaha Saham Biasa (@Rp 100.000) Laba Ditahan Penjualan Retur dan Pot. Penjualan Harga Pokok Penjualan Beban Listrik, Air & Tlp Beban Gaji Beban Komisi Penjualan Beban Iklan Beban Administrasi Beban Asuransi Pendapatan Bunga Beban Bunga TOTAL Piutang Bunga Beban Piutang Tak Tertagih Beban Perlengkapan Beban Penyusutan - Bangunan Utang Bunga Utang Deviden Beban Pajak Penghasilan Utang Pajak Beban Penyusutan-Peralatan Kantor Beban yang masih harus dibayar Asuransi Dibayar Dimuka TOTAL

Neraca Saldo 40,250,000 16,500,000 63,000,000 600,000 94,700,000 7,500,000 80,000,000 247,600,000 18,050,000 20,000,000 14,757,120 18,000,000 72,700,000 240,000,000 135,867,880 760,000,000 17,000,000 465,800,000 16,700,000 89,000,000 73,925,000 3,000,000 10,200,000 15,000,000 2,600,000 2,400,000 2,525,150,000

Neraca Saldo Dr Cr 40,250,000 16,500,000 63,000,000 600,000 94,700,000 7,500,000 80,000,000 247,600,000 18,050,000 20,000,000 14,757,120 18,000,000 72,700,000 240,000,000 135,867,880 760,000,000 17,000,000 465,800,000 16,700,000 89,000,000 73,925,000 3,000,000 10,200,000 15,000,000 2,600,000 2,400,000 1,262,575,000 1,262,575,000

Jurnal Penyesuaian Dr Cr 270,000

Ref

3 12

270,000 375,000

Ref 3

625,000 1,900,000 365,000 4,730,000

12

6,600,000

6.7

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

Cr

Laporan Laba Rugi Dr

2,500,000 4 5

94,710,000 2,770,000 80,000,000 247,600,000 24,650,000 20,000,000

13

3,600,000

12 4 10

625,000 365,000 1,515,000

10

700,000

1,048,576

8

375,000

12

6,000,000 206,250

11 1

15,805,696 18,000,000 72,700,000 240,000,000 132,267,880 760,000,000 17,625,000 466,165,000 18,215,000 89,000,000 74,625,000 3,000,000 10,200,000 9,000,000

375,000

17,625,000 466,165,000 18,215,000 89,000,000 74,625,000 3,000,000 10,200,000 9,000,000

2,806,250

9

80,000

2,480,000

2,480,000

1 2 5 6.7

206,250 1,900,000 4,730,000 6,600,000

206,250 1,900,000 4,730,000 6,600,000

1,900,000 4,730,000 6,600,000

14

80,000 3,600,000

9 13

15,000,000

14

15,000,000

8

1,048,576

11

6,000,000 43,014,826

80,000 3,600,000 15,000,000

15,000,000 15,000,000

1,048,576 2,215,000 43,014,826

10

1,048,576 2,215,000

6,000,000 1,289,999,826

1,289,999,826

719,588,576 43,592,674 763,181,250

Laporan Laba Rugi Cr

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

Cr

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 2,215,000 763,181,250

6,000,000 570,411,250

763,181,250

570,411,250

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

PT NULI DARATISTA LAPORAN RUGI LABA Penjualan Retur dan Pot. Penjualan Penjualan Bersih Harga Pokok Penjualan Laba Kotor Beban Beban Listrik, Air & Tlp Beban Gaji Beban Komisi Penjualan Beban Iklan Beban Administrasi Beban Asuransi Beban Bunga Beban Piutang Tak Tertagih Beban Perlengkapan Beban Penyusutan - Bangunan Beban Pajak Penghasilan Beban Penyusutan-Peralatan Kantor Total Beban Laba Bersih Pendapatan dan Beban diluar usaha Pendapatan Bunga Laba bersih sebelum pajak

760,000,000 (17,625,000) 742,375,000 (465,790,000) 276,585,000

18,215,000 89,000,000 74,625,000 3,000,000 10,200,000 9,000,000 2,480,000 1,900,000 4,730,000 6,600,000 15,000,000 1,048,576 235,798,576 40,786,424 2,806,250 43,592,674

PT NULI DARATISA LAPORAN PERUBAHAN LABA DITAHAN Laba ditahan 31 Desember 2006 Laba tahun berjalan

132,267,880 43,592,674 175,860,554

PT NULI DARATISTA NERACA

Asset Lancar Kas Wesel Tagih Piutang Usaha Piutang Bunga Penyisihan Piutang Tak Tertagih

39,980,000 16,500,000 62,645,000 206,250 (2,500,000) 60,145,000 94,710,000 2,770,000 6,000,000 220,311,250

Persediaan Barang Dagangan, 31 Desember Perlengkapan Kantor Asuransi Dibayar Dimuka Total Asset Lancar Asset Tetap Tanah Bangunan Akum. Depresiasi-Bangunan

80,000,000 247,600,000 (24,650,000) 222,950,000

Peralatan Kantor Akum. Depresiasi-Peralatan Kantor Total Asset Tetap Total Asset

20,000,000 (15,805,696) 4,194,304 307,144,304 527,455,554

Kewajiban Jangka Pendek Wesel Bayar Utang Usaha Utang Bunga Utang Deviden Utang Pajak Beban yang masih harus dibayar

18,000,000 72,700,000 80,000 3,600,000 15,000,000 2,215,000

Total Kewajiban

111,595,000

Ekuitas Saham Biasa (@Rp 100.000) Laba Ditahan

240,000,000 175,860,554

Total Ekuitas

415,860,554

Total Kewajiban dan Ekuitas

527,455,554 -

PT NULI DARATISTA JURNAL PENUTUP Tanggal Keterangan 12/31/2006 Penjualan Pendapatan Bunga Ikhtisar Laba/Rugi

Dr 760,000,000 2,806,250

12/31/2006 Ikhtisar Laba/Rugi Retur Penjualan Beban Listrik, Air & Tlp Beban Gaji Beban Komisi Penjualan Beban Iklan Beban Administrasi Beban Asuransi Beban Bunga Beban Piutang Tak Tertagih Beban Perlengkapan Beban Penyusutan - Bangunan Beban Pajak Penghasilan Beban Penyusutan-Peralatan Kantor Harga Pokok Penjualan

719,213,576

12/31/2006 Ikhtisar Laba/Rugi Laba ditahan

Cr

762,806,250

17,625,000 18,215,000 89,000,000 74,625,000 3,000,000 10,200,000 9,000,000 2,480,000 1,900,000 4,730,000 6,600,000 15,000,000 1,048,576 465,790,000 43,592,674 43,592,674

PT NULI DARATISTA JURNAL PEMBALIK No Tanggal 1 1/1/2007 2 3

4 5

Keterangan Pendapatan Bunga Piutang Bunga 1/1/2007 Utang Bunga Beban Bunga 1/1/2007 Beban yang masih harus dibayar Komisi Penjualan Beban Listrik,Air & Tlp 1/1/2006 Beban Asuransi Asuransi dibayar dimuka 1/1/2006 Utang Pajak Beban Pajak TOTAL

Dr 206,250

Cr 206,250

80,000 80,000 2,215,000 700,000 1,515,000 6,000,000 6,000,000 15,000,000 15,000,000 23,501,250

23,501,250