PT.

NUSANTARA
BALANCE SHEET

NO AMOUNT
NAME ACCOUNT D/K
ACCOUNT Dr Cr
101 CASH D $78,750,000.00
102 SERVICE RECEIVABLE D $55,007,500.00
103 INTEREST RECEIVABLE D
104 SUPPLIES D $6,000,000.00
105 PREPAID RENT D $15,000,000.00
106 PREPAID INSURANCE D $1,500,000.00
107 EQUIPMENT D $90,000,000.00
108 ACC. DEPR. OF EQUIPMENT K $18,000,000.00
109 BUILDING D $200,000,000.00
110 ACC. DEPR. OF BUILDING K $10,000,000.00
201 ACCOUNT PAYABLE K $37,500,000.00
202 INTEREST EXPENSE PAYABLE K
203 SALARIES PAYABLE K
204 UTILITIES EXPENSE PAYABLE K
205 UNEARNED COMMISON K $10,800,000.00
206 BANK PAYABLE K $250,000,000.00
301 CAPITAL STOCK K $10,000,000.00
302 RETAINED EARNING K $18,207,500.00
303 DIVIDEN D $5,250,000.00
401 SERVICE INCOME K $75,000,000.00
402 COMMISSION INCOME K $35,000,000.00
403 INTEREST INCOME K
404 INCOME SUMMARY
501 SALARIES EXPENSE D $6,225,000.00
502 MISCELLANEOUS EXPENSE D $2,425,000.00
503 UTILITIES EXPENSE D $4,350,000.00
504 SUPPLIES EXPENSE WORKSHOOP D
505 SUPPLIES EXPENSE OFFICE D
506 RENTAL EXPENSE D
507 INSURANCE EXPENSE D
508 EQUIPMENT DEPRECIATION EXPENSE D
509 DEPRECIATION OF BUILDING D
510 INTEREST EXPENSE D
$464,507,500.00 $464,507,500.00
 PT. NUSANTARA
ADJUSTMENT JOURNAL ENTRIES
Periode 31 Desember 2012

Nomor
Tanggal Keterangan Debit Kredit
Akun
DES 31 SUPPLIES EXPENSE WORKSHOOP 504 $2,750,000
2012 SUPPLIES EXPENSE OFFICE 505 $1,705,000
SUPPLIES 104 $4,455,000

31 RENTAL EXPENSE 506 $11,250,000

PREPAID RENT 105 $11,250,000
0
31 INSURANCE EXPENSE 507 $1,200,000
PREPAID INSURANCE 106 $1,200,000
0
31 EQUIPMENT DEPRECIATION EXPENSE 508 $18,000,000
ACC. DEPR. OF EQUIPMENT 108 $18,000,000
0
31 DEPRECIATION OF BUILDING 509 $10,000,000
ACC. DEPR. OF BUILDING 110 $10,000,000
0
31 INTEREST EXPENSE 510 $1,257,500
INTEREST EXPENSE PAYABLE 202 $1,257,500
0
31 INTEREST RECEIVABLE 103 $455,500
INTEREST INCOME 403 $455,500
0
31 SALARIES EXPENSE 501 $250,000
SALARIES PAYABLE 203 $250,000
0
31 UNEARNED COMMISON 205 $4,850,000
COMMISSION INCOME 402 $4,850,000
0
31 UTILITIES EXPENSE 503 $450,000
UTILITIES EXPENSE PAYABLE 204 $450,000
0
$52,168,000 $52,168,000
 PT. NUSANTARA
WORK SHEET
Per 31 DESEMBER 2012
Halaman : 1
NO NERACA SALDO PENYESUAIAN NERACA SALDO DISESUAIKAN LABA RUGI NERACA
NAMA AKUN
AKUN DEBIT KREDIT DEBIT KREDIT DEBIT KREDIT DEBIT KREDIT DEBIT KREDIT
101 CASH $78,750,000 $78,750,000 $78,750,000
102 SERVICE RECEIVABLE $55,007,500 $55,007,500 $55,007,500
103 INTEREST RECEIVABLE $455,500 $455,500 $455,500
104 SUPPLIES $6,000,000 $4,455,000 $1,545,000 $1,545,000
105 PREPAID RENT $15,000,000 $11,250,000 $3,750,000 $3,750,000
106 PREPAID INSURANCE $1,500,000 $1,200,000 $300,000 $300,000
107 EQUIPMENT $90,000,000 $90,000,000 $90,000,000
108 ACC. DEPR. OF EQUIPMENT $18,000,000 $18,000,000 $36,000,000 $36,000,000
109 BUILDING $200,000,000 $200,000,000 $200,000,000
110 ACC. DEPR. OF BUILDING $10,000,000 $10,000,000 $20,000,000 $20,000,000
201 ACCOUNT PAYABLE $37,500,000 $37,500,000 $37,500,000
202 INTEREST EXPENSE PAYABLE $1,257,500 $1,257,500 $1,257,500
203 SALARIES PAYABLE $250,000 $250,000 $250,000
204 UTILITIES EXPENSE PAYABLE $450,000 $450,000 $450,000
205 UNEARNED COMMISON $10,800,000 $4,850,000 $5,950,000 $5,950,000
206 BANK PAYABLE $250,000,000 $250,000,000 $250,000,000
301 CAPITAL STOCK $10,000,000 $10,000,000 $10,000,000
302 RETAINED EARNING $18,207,500 $18,207,500 $18,207,500
303 DIVIDEN $5,250,000 $5,250,000 $5,250,000
401 SERVICE INCOME $75,000,000 $75,000,000 $75,000,000
402 COMMISSION INCOME $35,000,000 $4,850,000 $39,850,000 $39,850,000
403 INTEREST INCOME $455,500 $455,500 $455,500
404 INCOME SUMMARY
501 SALARIES EXPENSE $6,225,000 $250,000 $6,475,000 $6,475,000
502 MISCELLANEOUS EXPENSE $2,425,000 $2,425,000 $2,425,000
503 UTILITIES EXPENSE $4,350,000 $450,000 $4,800,000 $4,800,000
504 SUPPLIES EXPENSE WORKSHOOP $2,750,000 $2,750,000 $2,750,000
505 SUPPLIES EXPENSE OFFICE $1,705,000 $1,705,000 $1,705,000
506 RENTAL EXPENSE $11,250,000 $11,250,000 $11,250,000
507 INSURANCE EXPENSE $1,200,000 $1,200,000 $1,200,000
508 EQUIPMENT DEPRECIATION EXPENSE $18,000,000 $18,000,000 $18,000,000
509 DEPRECIATION OF BUILDING $10,000,000 $10,000,000 $10,000,000
510 INTEREST EXPENSE $1,257,500 $1,257,500 $1,257,500

$464,507,500 $464,507,500 $52,168,000 $52,168,000 $494,920,500 $494,920,500 $59,862,500 $115,305,500 $435,058,000 $379,615,000

TOTAL LABA BERSIH $55,443,000 $55,443,000

$115,305,500 $115,305,500 $435,058,000 $435,058,000

 PT. NUSANTARA
INCOME STATEMENT
Untuk Periode yang Berakhir Tanggal 31 DESEMBER 2012

KETERANGAN JUMLAH
PENDAPATAN
SERVICE INCOME $75,000,000.00
COMMISSION INCOME $39,850,000.00
INTEREST INCOME $455,500.00

Total Pendapatan $115,305,500.00

BEBAN-BEBAN
SALARIES EXPENSE $6,475,000.00
MISCELLANEOUS EXPENSE $2,425,000.00
UTILITIES EXPENSE $4,800,000.00
SUPPLIES EXPENSE WORKSHOOP $2,750,000.00
SUPPLIES EXPENSE OFFICE $1,705,000.00
RENTAL EXPENSE $11,250,000.00
INSURANCE EXPENSE $1,200,000.00
EQUIPMENT DEPRECIATION EXPENSE $18,000,000.00
DEPRECIATION OF BUILDING $10,000,000.00
INTEREST EXPENSE $1,257,500.00
Total Beban $59,862,500.00
Laba Operasional $55,443,000.00
 PT. NUSANTARA
RETAINED EARNING STATEMENT
Untuk Periode yang Berakhir Tanggal 31 DESEMBER 2012

Modal per 1 Januari 2010 $18,207,500

Penambahan
Laba (Rugi) Usaha $55,443,000
Deviden $5,250,000
Modal per 31 Januari 2010 $50,193,000

Modal per 31 Januari 2010 $68,400,500

 PT. NUSANTARA
BALANCE SHEET
Untuk Periode yang Berakhir Tanggal 31 DESEMBER 2012

ASET KEWAJIBAN DAN EQUITAS

ASET LANCAR KEWAJIBAN
CASH $78,750,000 KEWAJIBAN LANCAR
SERVICE RECEIVABLE $55,007,500 ACCOUNT PAYABLE $37,500,000
INTEREST RECEIVABLE $455,500 INTEREST EXPENSE PAYABLE $1,257,500
SUPPLIES $1,545,000 SALARIES PAYABLE $250,000
PREPAID RENT $3,750,000 UTILITIES EXPENSE PAYABLE $450,000
PREPAID INSURANCE $300,000 UNEARNED COMMISON $5,950,000
TOAL ASET LANCAR $139,808,000 TOTAL KEWAJIBAN LANCAR $45,407,500
KEWAJIBAN JANGKA PANJANG
ASET TETAP BANK PAYABLE $250,000,000
EQUIPMENT $90,000,000 TOTAL KEWAJIBAN JANGKA PANJANG $250,000,000
ACC. DEPR. OF EQUIPMENT ($36,000,000) TOTAL KEWAJIBAN $295,407,500
BUILDING $200,000,000
ACC. DEPR. OF BUILDING ($20,000,000) EQUITAS
TOAL ASET TETAP $234,000,000 CAPITAL STOCK $10,000,000
RETAINED EARNING $68,400,500
TOTAL EQUITAS $78,400,500

TOTAL ASET $373,808,000 TOTAL KEWAJIBAN DAN EQUITAS $373,808,000

 PT. NUSANTARA
CLOSING JOURNAL ENTRIES
Periode 31 Desember 2012

Nomor
Tanggal Keterangan Debit Kredit
Akun
Menutup Perkiraan Pendapatan
DES 31 SERVICE INCOME 401 $75,000,000
2012 COMMISSION INCOME 402 $39,850,000
INTEREST INCOME 403 $455,500
INCOME SUMMARY 404 $115,305,500
0
Menutup Perkiraan Biaya -biaya
31 INCOME SUMMARY 404 $59,862,500
SALARIES EXPENSE 501 $6,475,000
MISCELLANEOUS EXPENSE 502 $2,425,000
UTILITIES EXPENSE 503 $4,800,000
SUPPLIES EXPENSE WORKSHOOP 504 $2,750,000
SUPPLIES EXPENSE OFFICE 505 $1,705,000
RENTAL EXPENSE 506 $11,250,000
INSURANCE EXPENSE 507 $1,200,000
EQUIPMENT DEPRECIATION EXPENSE 508 $18,000,000
DEPRECIATION OF BUILDING 509 $10,000,000
INTEREST EXPENSE 510 $1,257,500

Menutup Perkiraan Laba

31 INCOME SUMMARY 404 $55,443,000
CAPITAL STOCK 301 $55,443,000
0
$230,611,000 $230,611,000
 PT. NUSANTARA
REVERSING JOURNAL ENTRIES
Periode 31 Desember 2012

Nomor
Tanggal Keterangan Debit Kredit
Akun
Pembalik Perkiraan Pendapatan
DES 31 INCOME SUMMARY 404 $115,305,500
2012 SERVICE INCOME 401 $75,000,000
COMMISSION INCOME 402 $39,850,000
INTEREST INCOME 403 $455,500
0
Pembalik Perkiraan Biaya -biaya
31 SALARIES EXPENSE 501 $6,475,000
MISCELLANEOUS EXPENSE 502 $2,425,000
UTILITIES EXPENSE 503 $4,800,000
SUPPLIES EXPENSE WORKSHOOP 504 $2,750,000
SUPPLIES EXPENSE OFFICE 505 $1,705,000
RENTAL EXPENSE 506 $11,250,000
INSURANCE EXPENSE 507 $1,200,000
EQUIPMENT DEPRECIATION EXPENSE 508 $18,000,000
DEPRECIATION OF BUILDING 509 $10,000,000
INTEREST EXPENSE 510 $1,257,500
INCOME SUMMARY 404 $59,862,500

Pembalik Perkiraan Laba

31 CAPITAL STOCK 301 $55,443,000
INCOME SUMMARY 404 $55,443,000
0
$230,611,000 $230,611,000
 PT. NUSANTARA
TRIAL BALANCE AFTER CLOSING
Periode 31 Desember 2012

NO AMOUNT
NAME ACCOUNT D/K
ACCOUNT Dr Cr
101 CASH D $78,750,000.00
102 SERVICE RECEIVABLE D $55,007,500.00
103 INTEREST RECEIVABLE D $455,500.00
104 SUPPLIES D $1,545,000.00
105 PREPAID RENT D $3,750,000.00
106 PREPAID INSURANCE D $300,000.00
107 EQUIPMENT D $90,000,000.00
108 ACC. DEPR. OF EQUIPMENT K $36,000,000.00
109 BUILDING D $200,000,000.00
110 ACC. DEPR. OF BUILDING K $20,000,000.00
201 ACCOUNT PAYABLE K $37,500,000.00
202 INTEREST EXPENSE PAYABLE K $1,257,500.00
203 SALARIES PAYABLE K $250,000.00
204 UTILITIES EXPENSE PAYABLE K $450,000.00
205 UNEARNED COMMISON K $5,950,000.00
206 BANK PAYABLE K $250,000,000.00
301 CAPITAL STOCK K $10,000,000.00
302 RETAINED EARNING K $18,207,500.00
303 DIVIDEN D $5,250,000.00
401 SERVICE INCOME K $75,000,000.00
402 COMMISSION INCOME K $39,850,000.00
403 INTEREST INCOME K $455,500.00
404 INCOME SUMMARY
501 SALARIES EXPENSE D $6,475,000.00
502 MISCELLANEOUS EXPENSE D $2,425,000.00
503 UTILITIES EXPENSE D $4,800,000.00
504 SUPPLIES EXPENSE WORKSHOOP D $2,750,000.00
505 SUPPLIES EXPENSE OFFICE D $1,705,000.00
506 RENTAL EXPENSE D $11,250,000.00
507 INSURANCE EXPENSE D $1,200,000.00
508 EQUIPMENT DEPRECIATION EXPENSE D $18,000,000.00
509 DEPRECIATION OF BUILDING D $10,000,000.00
510 INTEREST EXPENSE D $1,257,500.00
$494,920,500.00 $494,920,500.00