Operating Expenses : 6-1000
Advertising Expenses
beban iklan
6-1100 Telephone Electricity Expenses
beban telepon dan listrik
6-1200 Store Supplies Expenses
beban perlengkapan toko
6-1300 Bad Debts Expenses
beban kerugian penghapusan piutang
6-1400 Depreciation expenses
beban depresiasi aktiva tetap peralatan
6-1500 Insurance expense
beban asuransi
6-1600 Rent Expense
beban sewa toko
6-1700 Wages Salaries
beban upah dan gaji
6-1800 Other Operating Expenses
beban-beban operasi lainnya
Other Revenues and Gains : 8-1100
Interest Revenue
pendapatan bunga
Other Expenses and Losses : 9-1100
Interest Expense
beban bungan
9-1200 Bank Service Charge
beban administrasi bank
9-1300 Income Tax Expense
beban pajak penghasilan PPh
IV. Neraca Saldo per 30 Nopember 2009
PD SUBUR TRIAL BALANCE, PER 30 NOVEMBER 2009
Dalam ribuan rupiah KODE
NAMA AKUN DEBET
KREDIT 1-1100
Cash in Bank Rp 39.480
1-1200 Petty Cash
Rp 9.300 1-1300
Accounts Receivable Rp 85.800
1-1400 Allowance for Doubtful Debt
Rp 11.800 1-1500
Merchandise Inventory Rp 520.000
1-1600 Store Supplies
Rp 9.800 1-1700
Prepaid Insurance Rp 15.300
1-1800 Prepaid Rent
Rp 21.300 1-1900
Prepaid Tax Rp
15.000 1-2100
Equipment at Cost Rp 63.300
1-2110 Equipment Accum Dep
Rp 16.500 2-1100
Accounts Payable Rp 69.300
2-1200 Expense Payable
Rp 3.900
6018 – P23 - 0910
Hak Cipta pada Depdiknas
SPK-664
KODE NAMA AKUN
DEBET KREDIT
2-1300 Income Tax Payable 2-1400
PPN Payable Rp 1.500
KODE NAMA AKUN
DEBET KREDIT
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank Permata Loan
Rp 300.000 3-1100
Hendrawan Capital Rp 364.130
3-1200 Hendrawan, Drawing
Rp 25.400 4-1100
Sales Rp 503.300
4-1300 Sales Retur
5-1100 Purchasis
Rp 314.100 5-1200
Purchasis Retur 5-1300
Freight Paid Rp 8.800
6-1000 Advertising Expenses
Rp 4.400 6-1100
Telephone Electricity expenses Rp 8.900
6-1200 Store Supplies Expenses
Rp 4.950 6-1300
Bad Debt Expense Rp 15.300
6-1400 Depreciation Expense
Rp 16.500 6-1500
Insurance Expense Rp 14.300
6-1600 Rent Expense
Rp 23.300 6-1700
Wages Salaries Rp 36.300
6-1800 Other Operating Expense
Rp 9.300 7-1100
Interest Revenue Rp 5.800
8-1100 Interest Expense
Rp 8.800 8-1200
Bank Service Charge Rp 6.600
Rp 1.276.230 Rp 1.276.230
Catatan Neraca Saldo, per 30 Nopember 2009 Umur ekonomis Equipment adalah 4 tahun dan Nilai Residunya sebesar Rp. 3.300.000,-
V. DAFTAR CUSTOMER DAN SUPPLIER
