Sheet1AKTIVAiAKITVA LANCAR1,328,093,834.691,348,131,964.16Kas Utama258,152,300.00219,429,455.00Kas Bank BRI425,245,303.14467,773,004.45Kas Bank BNI358,664,231.55394,530,654.71Piutang Dagang264,578,500.00242,800,000.00Perlengkapan ATK21,453,500.0023,598,850.00iiPersediaan1,489,944,575.002,012,892,197.50Persediaan Barang Jadi1,404,331,000.001,895,630,300.00Persediaan Dalam Proses25,152,500.0037,728,750.00Persediaan Bahan Baku55,792,325.0072,530,022.50Persediaan Bahan Pembantu4,668,750.007,003,125.00iiiAKTIVA LANCAR LAINNYA204,100,000.00183,690,000.00Beban Dibayar dimuka123,450,000.00111,105,000.00Asuransi Dibayar dimuka35,250,000.0031,725,000.00Beban Iklan di bayar di muka45,400,000.0040,860,000.00ivAKTIVA TETAP3,448,945,666.673,278,501,833.34Inventaris Kantor150,000,000.00150,000,000.00Akumulasi Penyusutan Inventaris Kantor-30,000,000.00-45,000,000.00Peralatan635,500,000.00635,500,000.00Akumulasi Penyusutan Peralatan-150,554,333.33-225,831,500.00Kendaraan750,000,000.00750,000,000.00Akumulasi Penyusutan Kendaraan-160,333,333.33-240,500,000.00Gedung850,000,000.00850,000,000.00Akumulasi Penyusutan Gedung154,333,333.33154,333,333.33Tanah1,250,000,000.001,250,000,000.00vAKTIVA LAINNYA - -Investasi Pada Pihak Ketiga - -TOTAL AKTIVA ( i + ii + iii + iv + v )6,471,084,076.366,823,215,995.00IIKEWAJIBAN DAN MODALiKEWAJIBAN LANCAR2,490,074,000.002,116,562,900.00Utang Dagang562,431,500.00478,066,775.00Utang Jatuh Tempo52,642,500.0044,746,125.00Utang Bank1,875,000,000.001,593,750,000.00iiKEWAJIBAN JANGKA PANJANG1,250,000,000.001,750,000,000.00Investasi Pihak Pemerintah Daerah500,000,000.00500,000,000.00Investasi Pihak Ketiga750,000,000.001,250,000,000.00iiiMODAL2,731,010,076.702,956,653,095.00Modal Pemilik2,000,000,000.002,000,000,000.00Laba Tahun Lalu609,569,893.36731,010,076.70Laba Tahun Berjalan121,440,183.34225,643,018.30TOTAL kewajiban dan modal ( i + ii + iii )6,471,084,076.706,823,215,995.00

Sheet2Untul Laporan Rugi Laba Sebagai Berikut :CV. Akuntansi ID KonvensiLaporan Rugi LabaPer 31 Desember 2012No.Perkiraan / Akun 31 Des 2011 31 Des 2012IPENJUALANPenjualan987,664,500.001,326,500,000.00Return Penjualan - -Potongan Penjualan - -Total Penjualan Bersih987,664,500.001,326,500,000.00IIHARGA POKOK PRODUKSIHarga Pokok Produksi (HPP)443,211,908.33571,212,522.50Laba Kotor ( I- II )544,452,591.67755,287,477.50BEBAN USAHABEBAN KANTOR110,331,500.00187,169,550.00Beban Gaji Karyawan89,500,000.0089,500,000.00Beban Listrik7,831,000.008,614,100.00Beban Telpon & Internet9,550,000.0085,950,000.00Beban Air3,450,500.003,105,450.00 -BEBAN GUDANG & PEMASARAN250,186,000.00252,854,600.00Beban Gaji Karyawan158,500,000.00158,500,000.00Beban Transportasi16,475,000.0018,122,500.00Beban Iklan4,540,000.004,994,000.00Beban Perlengkapan5,321,000.005,853,100.00Beban Bungan Bank65,000,000.0065,000,000.00Beban Lain-lain350,000.00385,000.00LABA / RUGI PERUSAHAANLaba Bersih Sebelum Pajak183,935,091.67315,263,327.50PENDAPATAN LAINNYABunga Bank BRI4,017,408.375,219,223.78Bunga Bank BNI3,387,683.304,401,085.427,405,091.679,620,309.20Laba Bersih Sebelum Pajak191,340,183.34324,883,636.70BIAYA LAINNYAPajak Pertambahan Nilai52,425,000.0074,430,463.80Pajak Penghasilan17,475,000.0024,810,154.6069,900,000.0099,240,618.40Laba Bersih Perusahaan121,440,183.34225,643,018.30Untuk Laporan Harga Pokok ProduksiCV. Akuntansi ID KonveksiLaporan Harga Pokok ProduksiPer 31 Desember 2012NoKeterangan 31 Des 2011 31 Des 2012IPEMBELIAN DAN BIAYAiBAHAN BAKU448,310,175.00637,762,302.50Persediaan Awal45,352,500.0055,792,325.00Pembelian Bahan Baku458,750,000.00654,500,000.00Return Pembelian - -Total Bahan Baku504,102,500.00710,292,325.00Persediaan Akhir55,792,325.0072,530,022.50Bahan Baku terpakai448,310,175.00637,762,302.50iiBAHAN PEMBANTU54,831,250.0059,015,625.00Persediaan Awal5,150,000.004,668,750.00Pembelian Bahan Pembantu54,350,000.0061,350,000.0059,500,000.0066,018,750.00Persediaan Bahan Baku Ahir4,668,750.007,003,125.00Bahan Baku Terpakai54,831,250.0059,015,625.00iiiTENAGA KERJA188,470,000.00197,893,500.00Gaji Karyawan121,550,000.00127,627,500.00Tunjangan51,420,000.0053,991,000.00Bonus15,500,000.0016,275,000.00ivBIAYA PRODUKSI PABRIK228,030,733.33239,432,270.00Biaya Listrik52,531,150.0055,157,707.50Biaya Air9,645,250.0010,127,512.50Biaya Penyusutan Peralatan150,554,333.33158,082,050.00Biaya Pemeliharaan15,300,000.0016,065,000.00JUMLAH BIAYA PRODUKSI ( I + ii + iii + iv )864,810,908.331,075,088,072.50vBARANG DALAM PROSESBarang Dalam Proses Awal24,344,500.0025,152,500.00Jumlah Biaya Produksi864,810,908.331,075,088,072.50889,155,408.331,100,240,572.50Barang Dalam Proses Akhir25,152,500.0037,728,750.00Barang Jadi Setelah Proses864,002,908.331,062,511,822.50viBARANG JADIPersediaan Barang Jadi Awal983,540,000.001,404,331,000.00Barang Jadi Setelah Proses864,002,908.331,062,511,822.50Total Persediaan Barang Jadi1,847,542,908.332,466,842,822.50Persediaan Barang Jadi Akhir1,404,331,000.001,895,630,300.00Harga Pokok Produksi443,211,908.33571,212,522.50