JENDELA AKUNTANSI: KUNCI UKK AKUNTANSI 2017 PAKET 1 15. TRIAL BALANCE

UD WIRASTRI
TRIAL BALANCE
December 31, 2015
ACCOUNT NO.

ACCOUNT NAME

11100

Cash In Bank

11200

Petty Cash

11300

Account Receivable

11400

Allowances for Bad Debts

11500

Merchandise Inventory

11600

Office Supplies

DEBIT

CREDIT

241.118.000

-

500.000

-

652.530.000

-

-

8.500.000

570.000.000

-

14.500.000

-

11700

Prepaid Insurance

12.000.000

-

11800

Prepaid Rent

24.000.000

-

11900

Prepaid Taxes

89.000.000

-

12100

Investment

70.000.000

-

13100

Equipment

60.000.000

-

13110

Accumulated Depreciation - Equipment

-

4.800.000

21100

Credit Card

-

-

21200

Account Payable

-

717.420.000

21400

PPN Payable

-

-

21500

PPN Outcome

21600

PPN Income

22100

Bank Permata Loan

31100

Tn Suryono Capital

31200

Tn Suryono Drawing

31300

Income Summary

-

-

41100

Sales Of Merchandise

-

1.553.500.000

41200
41300

Sales Return
Sales Discount

66.000.000
32.020.000

-

51100

Cost Of Goods Sold

1.147.800.000

-

51200

Freight Paid

51300

Purchases Discount

-

138.948.000

119.000.000

-

-

285.000.000

-

400.430.000

23.100.000

-

5.720.000

-

-

33.900.000

61100

Advertising Expense

1.850.000

-

61200

Telephone, Water & Electricity Expense

6.550.000

-

61300

Sore Supplies Expense

12.150.000

-

61400

Bad Debts Expense

3.600.000

-

61450

Spoilage Expense

8.500.000

-

61500

Depreciation Expense

4.800.000

-

61600

Insurance expense

6.000.000

-

61700

Rent Expense

22.000.000

-

61800

Wages & Salaries Expense

49.500.000

-

61900

0

-

-

8.300.000

-

Interest Revenue

-

30.000.000

Devidend Income

-

62.180.000

81300

Gain/Loss on Sale Of Stock

-

5.600.000

81400

Freight Collected

-

19.025.000

81500

Late Fees Collected

-

5.000.000

69000

Other Operating Expense

81100
81200

91100

Interest Expense

8.515.000

-

91200

Bank Service Charge

3.300.000

-

91300

Late Fees Paid
Amount

1.950.000
3.264.303.000

3.264.303.000