CHART OF ACCOUNT

TYPE: TRADING C0MPANY

PRIVATE COMPANY
1 ASSETS
11 CURRENT ASSET
11001 PETTY CASH
11002 BANK
11003 MARKETABLE SECURITIES
11004 NOTES RECEIVABLE
11005 ACCOUNT RECEIVABLE
11006 ALLOWANCE FOR BAD DEBT
11007 COMMISSION RECEIVABLE
11008 INTEREST RECEIVABLE
11009 MERCHANDISE INVENTORY
11010 SUPPLIES
11011 PREPAID INSURANCE
11012 PREPAID ADVERTISING
12 INVESTMENT
12001 BOND - PT. ABC
12002 STOCK - PT. PQR
13 TANGIBLE FIXED ASSET
13001 LAND
13002 BUILDING
13003 ACCUMULATED DEPRECIATION OF BUILDING
13004 EQUIPMENT
13005 ACCUMULATED DEPRECIATION OF EQUIPMENT
13006 VEHICLES
13007 ACCUMULATED DEPRECIATION OF VEHICLES
14 INTANGIBLE FIXED ASSET
14001 TRADE MARK
14002 GOODWILL
15 OTHER ASSET
15001 BUILDING UNDER CONSTRUCTION
15002 FROOZEN DEPOSIT
2 LIABILITIES
21 CURRENT LIABILITIES
21001 NOTES PAYABLE
21002 ACCOUNT PAYABLE
21003 WAGES PAYABLE
21004 INTEREST PAYABLE
21005 COMPANY INCOME TAX PAYABLE
21006 OTHERS PAYABLE
22 LONG TERM LIABILITIES
22001 BANK LOAN
22002 MORTGAGE PAYABLE
 22003 BOND PAYABLE
3 EQUITIES
30001 MR. X - CAPITAL
30002 MR. X - WITHDRAWL
30003 PROFIT -LOSS
4 REVENUES
41 OPERATING REVENUES
41001 SALES
41002 SALES DISCOUNT
41003 SALES RETURN
42 NON OPERATING REVENUES
42001 INTEREST INCOME
42002 COMMISSION EARNED
42003 RENT EARNED
42004 GAIN ON SALES OF FIXED ASSET
5 EXPENSES
51 COST OF GOODS SOLD
51001 PURCHASES
51002 PURCHASES DISCOUNT
51003 PURCHASES RETURN
51101 PACKAGING EXPENSES
51102 FREIGHT IN
51103 CUSTOM AND DUTY
51104 INSURANCE EXPENSES
52 OPERATING EXPENSES
521 SELLING EXPENSES
52101 COMMISSION EXPENSES
52102 SALESMAN EXPENSES
52103 STORE SUPPLIES EXPENSES
52104 ADVERTISING EXPENSES
52105 DEPRECIATION OF BUILDING-STORE
52106 DEPRECIATION OF EQUIPMENT-STORE
52107 DEPRECIATION OF VEHICLES-STORE
52108 LIGHTING, PHONE & WATER EXPENSES-STORE
52109 FREIGHT OUT
52110 MISCELLANEOUS SELLING EXPENSES
522 GENERAL AND ADMINISTRATIVE EXPENSES
52201 OFFICES SALARIES EXPENSES
52202 OFFICES SUPPLIES EXPENSES
52203 INSURANCE EXPENSES
52204 DEPRECIATION OF BUILDING-OFFICES
52205 DEPRECIATION OF EQUIPMENT-OFFICES
52206 DEPRECIATION OF VEHICLES-OFFICES
52207 LIGHTING, PHONE & WATER EXPENSES-OFFICES
52208 WAGES EXPENSES
 52209 RENT EXPENSES
52210 ENTERTAINMENT EXPENSES
52211 MISCELLANEOUS OFFICES EXPENSES
53 NON OPERATING EXPENSES
53001 INTEREST EXPENSES
53002 BAD DEBT
53003 LOSS ON SALES OF FIXED ASSET
54 ORDINARY
54001 NATURE DISASTER
54002 FIRED
 LIBERTY TRADING COMPANY
PROFIT AND LOSS STATEMENT
PERIOD: 1/1 -31/12-2014
In Thousand Rupiahs
REVENUES:
SALES XXXXX
SALES DISCOUNT XXXXX
SALES RETURN XXXXX
XXXXX
NET SALES XXXXX
COST OF GOODS SOLD:
MERCHANDISE INVENTORY (1/1) XXXXX
PURCHASES XXXXX
PURCHASES DISCOUNT XXXXX
PURCHASES RETURN XXXXX
XXXXX
NET PURCHASES XXXXX
BUYING EXPENSES:
PACKAGING EXPENSES XXXXX
FREIGHT IN XXXXX
CUSTOM AND DUTY XXXXX
INSURANCE EXPENSES XXXXX
TOTAL BUYING EXPENSES XXXXX
ACQUISITION COST XXXXX
COST OF GOODS AVAILABLE FOR SALES XXXXX
MERCHANDISE INVENTORY (31/12) XXXXX
COST OF GOODS SOLD XXXXX
GROSS PROFIT ON SALES XXXXX
OPERATING EXPENSES
SELLING EXPENSES:
COMMISSION EXPENSES XXXXX
SALESMAN EXPENSES XXXXX
STORE SUPPLIES EXPENSES XXXXX
ADVERTISING EXPENSES XXXXX
DEPRECIATION OF BUILDING-STORE XXXXX
DEPRECIATION OF EQUIPMENT-STORE XXXXX
DEPRECIATION OF VEHICLES-STORE XXXXX
LIGHTING, PHONE & WATER EXPENSES-STORE XXXXX
FREIGHT OUT XXXXX
MISCELLANEOUS SELLING EXPENSES XXXXX
TOTAL SELLING EXPENSES XXXXX
GENERAL AND ADMINISTRATIVE EXPENSES:
OFFICES SALARIES EXPENSES XXXXX
OFFICES SUPPLIES EXPENSES XXXXX
INSURANCE EXPENSES XXXXX
DEPRECIATION OF BUILDING-OFFICES XXXXX
DEPRECIATION OF EQUIPMENT-OFFICES XXXXX
DEPRECIATION OF VEHICLES-OFFICES XXXXX
 LIGHTING, PHONE & WATER EXPENSES-OFFICES XXXXX
WAGES EXPENSES XXXXX
RENT EXPENSES XXXXX
ENTERTAINMENT EXPENSES XXXXX
MISCELLANEOUS OFFICES EXPENSES XXXXX
TOTAL GENERAL AND ADMINISTRATIVE EXPENSES XXXXX
TOTAL OPERATING EXPENSES XXXXX
NET OPERATING INCOME XXXXX
OTHERS
OTHER REVENUES:
INTEREST INCOME XXXXX
COMMISSION EARNED XXXXX
RENT EARNED XXXXX
GAIN ON SALES OF FIXED ASSET XXXXX
XXXXX
OTHER EXPENSES:
INTEREST EXPENSES XXXXX
BAD DEBT XXXXX
LOSS ON SALES OF FIXED ASSET XXXXX
XXXXX
XXXXX
NET INCOME BEFORE ORDINARY XXXXX
ORDINARY
NATURE DISASTER XXXXX
FIRED XXXXX
TOTAL ORDINARY XXXXX
NET INCOME BEFORE TAX XXXXX
COMPANY INCOME TAX XXXXX
NET INCOME AFTER TAX XXXXX
 LIBERTY TRADING COMPANY
BALANCE SHEET
AS AT:31/12-2014
In Thousand Rupiahs

ASSETS LIABILITIES
CURRENT ASSET CURRENT LIABILITIES
PETTY CASH XXXXX
BANK XXXXX
MARKETABLE SECURITIES XXXXX
NOTES RECEIVABLE XXXXX
ACCOUNT RECEIVABLE XXXXX
ALLOWANCE FOR BAD DEBT (XXXXX)
XXXXX
COMMISSION RECEIVABLE XXXXX LONG TERM LIABILITIES
INTEREST RECEIVABLE XXXXX
MERCHANDISE INVENTORY XXXXX
SUPPLIES XXXXX
PREPAID INSURANCE XXXXX
PREPAID ADVERTISING XXXXX EQUITIES
TOTAL CURRENT ASSET XXXXX
INVESTMENT
BOND - PT. ABC XXXXX
STOCK - PT. PQR XXXXX
TOTAL INVESTMENT XXXXX
TANGIBLE FIXED ASSET XXXXX
LAND
BUILDING XXXXX
ACCUMULATED DEPRECIATION OF BUILDING (XXXXX)
XXXXX
EQUIPMENT XXXXX
ACCUMULATED DEPRECIATION OF EQUIPMENT (XXXXX)
XXXXX
VEHICLES XXXXX
ACCUMULATED DEPRECIATION OF VEHICLES (XXXXX)
XXXXX
TOTAL TANGIBLE FIXED ASSET XXXXX
INTANGIBLE FIXED ASSET
TRADE MARK XXXXX
GOODWILL XXXXX
TOTAL INTANGIBLE FIXED ASSET XXXXX
OTHER ASSET
BUILDING UNDER CONSTRUCTION XXXXX
FROOZEN DEPOSIT XXXXX
TOTAL OTHER ASSET XXXXX
TOTAL ASSETS XXXXX TOTAL LIABILITIES & EQUIT
MPANY
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LIABILITIES
CURRENT LIABILITIES
NOTES PAYABLE XXXXX
ACCOUNT PAYABLE XXXXX
WAGES PAYABLE XXXXX
INTEREST PAYABLE XXXXX
COMPANY INCOME TAX PAYABLE XXXXX
OTHERS PAYABLE XXXXX
TOTAL CURRENT LIABILITIES XXXXX
LONG TERM LIABILITIES
BANK LOAN XXXXX
MORTGAGE PAYABLE XXXXX
BOND PAYABLE XXXXX
TOTAL LONG TERM LIABILITIES XXXXX
EQUITIES
MR. X - CAPITAL XXXXX
TOTAL LIABILITIES & EQUITIES XXXXX
 LIBERTY TRADING COMPANY
DIRECT METHOD
CASH FLOW STATEMENT
PERIODE : 1/1 - 31/12-2014
In Thousand Rupiahs

CASH FLOW FROM OPERATING ACTIVITIES

CASH INFLOW FROM OPERATING ACTIVITIES
CASH RECEIVED FROM DEBTORS XXXXX
CASH RECEIVED FROM SALES XXXXX
RENT INCOME XXXXX
COMMISSION EARNED XXXXX
MISCELLANEOUS CASH RECEIVED XXXXX
TOTAL CASH INFLOW FROM OPERATING ACTIVITIES XXXXX
CASH OUTFLOW TO OPERATING ACTIVITIES
CASH PAYMENT TO EXPENSES XXXXX
CASH PAYMENT TO PURCHASES XXXXX
MISCELLANEOUS CASH PAYMENT XXXXX
TOTAL CASH OUTFLOW TO OPERATING ACTIVITIES XXXXX
NET CASH FLOW FROM OPERATING ACTIVITIES XXXXX

CASH FLOW FROM INVESTING ACTIVITIES

CASH INFLOW FROM INVESTING ACTIVITIES
CASH RECEIVED FROM DIVIDEND XXXXX
INTEREST INCOME XXXXX
CASH INFLOW FROM INVESTING ACTIVITIES XXXXX
CASH OUTFLOW TO INVESTING ACTIVITIES
PURCHASES FIXED ASSET XXXXX
ACQUISITION BRANCH OFFICES XXXXX
XXXXX
NET CASH FLOW FROM INVESTING ACTIVITIES XXXXX

CASH FLOW FROM FINANCING ACTIVITIES

CASH INFLOW FROM FINANCING ACTIVITIES
BANK LOAN XXXXX
ISSUING OF STOCK XXXXX
TOTAL CASH INFLOW FROM FINANCING ACTIVITIES XXXXX
CASH OUTFLOW FROM FINANCING ACTIVITIES
DIVIDEND PAYMENT XXXXX
PAID OF LEASING XXXXX
TOTAL CASH OUTFLOW FROM FINANCING ACTIVITIES XXXXX
NET CASH FLOW FROM FINANCING ACTIVITIES XXXXX
INCREASING (DECRASING) OF CASH BALANCE XXXXX
OPENING CASH BALANCE XXXXX
CLOSING CASH BALANCE XXXXX