No.

Nama Akun Debit Kredit

Akun
11101 Cash On Hand Rp 153,000,000
11102 Cash In Bank Rp 256,000,000
11,201 Account Receivable Rp 98,631,980
11,202 Allowance for Doubtfull Debt Rp 7,896,000
11,300 Inventory Rp 123,468,000
11,400 Office Supplies Rp 10,000,000
11,501 Prepaid Insurance Rp 3,600,000
11,502 Prepaid Rent Rp 24,000,000
11,601 VAT In
11,602 Prepaid Tax Article 22
12,000 FIXED ASSETS
12,100 Land Rp 115,000,000
12,210 Building Rp 96,000,000
12,220 Building Accum. Dep Rp 24,000,000
12,310 Car Rp 85,000,000
12,320 Car Accum. Dep Rp 7,250,000
12,410 Equipment Rp 25,000,000
12,420 Equipment Accum. Dep Rp 5,000,000
21,100 Account Payable Rp 113,098,480
21,301 VAT Out
21,302 Tax Article 21 Payable
21,303 Wages and Salaries Payable
21,400 Bank Loan Rp 60,000,000
22,100 Stockholder Borrowing Rp 30,000,000
31,000 Capital Stock Rp 500,000,000
32,000 Retained Earning
33,000 Current Year Earning
34,000 Dividen
39,999 Historical Balancing
41,000 Sales Rp 509,550,000
42,000 Sales Retur Rp 5,250,000
43,000 Sales Discount Rp 7,600,000
51,000 Cost of Goods Sold Rp 251,900,000
52,000 Purchase Retur Rp 13,767,000
53,000 Purchase Discount Rp 7,949,000
62,100 Wages and Salaries Rp 6,255,000
62,201 Telephone Expense Rp 2,050,000
62,202 Electricity Expense Rp 3,050,000
62,203 PAM Expense Rp 1,230,000
62,301 Building Depreciation Expense Rp 1,350,000
62,302 Car Depreciation Expense Rp 1,400,000
Equipment Depreciation
62,303 Rp 1,500,000
Expense
62,400 Insurance Expense
62,500 Rent Expense
81,000 Interest Income
81,100 Freight Collected
81,101 Late Fee Collected
91,000 Bank Service Charge Rp 4,550,000
92,000 Tax Article 4(2) Deductible Rp 2,675,500
Rp 1,278,510,480 Rp 1,278,510,480

Rp -

Rp 8,164,280