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  • Trial Balance Setelah Penyesuaian

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    imam hanapi
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    The trial balance shows the financial accounts of PT. Sejahtera for December 2018. It lists account names along with debit and credit balances for the year-to-date and month of December. Major assets include cash, accounts receivable, inventory, property and equipment. Major liabilities include accounts payable and income tax payable. Revenue accounts include sales of merchandise and interest revenue. Expense accounts include cost of goods sold, wages, and depreciation. The total debits equal the total credits for both the month and year-to-date.

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    10. Trial Balance Setelah Penyesuaian

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    The trial balance shows the financial accounts of PT. Sejahtera for December 2018. It lists account names along with debit and credit balances for the year-to-date and month of December. Major assets include cash, accounts receivable, inventory, property and equipment. Major liabilities include accounts payable and income tax payable. Revenue accounts include sales of merchandise and interest revenue. Expense accounts include cost of goods sold, wages, and depreciation. The total debits equal the total credits for both the month and year-to-date.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    22 views1 page

    Trial Balance Setelah Penyesuaian

    Uploaded by

    imam hanapi
    The trial balance shows the financial accounts of PT. Sejahtera for December 2018. It lists account names along with debit and credit balances for the year-to-date and month of December. Major assets include cash, accounts receivable, inventory, property and equipment. Major liabilities include accounts payable and income tax payable. Revenue accounts include sales of merchandise and interest revenue. Expense accounts include cost of goods sold, wages, and depreciation. The total debits equal the total credits for both the month and year-to-date.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    of 1

    PT.

    SEJAHTERA
    JL. DR. SUTOMO NO. 191 MEDAN

    Trial Balance

    December 2018
    16/01/2019 Page 1
    20:04:46
    Account Debit Credit YTD Debit YTD Credit

    PETTY CASH Rp189.167,00 p12.189.167,00


    CASH IN BANK 172.622.167,00 .435.224.083,00
    ACCOUNT RECEIVABLE 236.170.000,00 852.170.000,00
    ALLOWANCE FOR DOUBTFU Rp8.543.400,00 p17.043.400,00
    EMPLOYEE RECEIVABLE Rp1.000.000,00 Rp1.000.000,00
    MERCHANDISE INVENTORY 328.885.000,00 .421.115.000,00
    STORE SUPPLIES p20.000.000,00 p15.000.000,00
    PREPAID RENT Rp5.000.000,00 Rp7.000.000,00
    PREPAID INSURANCE Rp2.250.000,00 Rp2.250.000,00
    PREPAID INCOME TAX p60.000.000,00 Rp0,00
    VAT IN p39.266.000,00 p11.734.000,00
    STOCK INVESTMENT Rp0,00 550.000.000,00
    LAND Rp0,00 750.000.000,00
    BUILDING AT COST Rp0,00 800.000.000,00
    BUILDING ACCUM DEP p40.000.000,00 200.000.000,00
    VEHICLE AT COST 115.200.000,00 239.500.000,00
    VEHICLE ACCUM DEP Rp2.462.500,00 p44.906.250,00
    EQUIPMENT AT COST Rp0,00 145.000.000,00
    EQUIPMENT ACCUM DEP p36.250.000,00 139.687.500,00
    ACCOUNT PAYABLE 431.926.000,00 129.074.000,00
    ACCRUED EXPENSE p39.239.167,00 p39.239.167,00
    INCOME TAX PAYABLE p18.649.333,00 p18.649.333,00
    VAT OUT Rp7.773.500,00 p63.773.500,00
    CREDIT CARD Rp8.500.000,00 Rp0,00
    INCOME TAX ART. 29 PAYAB .543.775.500,00 .543.775.500,00
    BANK BNI 46 LOAN p12.500.000,00 287.500.000,00
    COMMON STOCK Rp0,00 .250.000.000,00
    RETAINED EARNING Rp0,00 .750.000.000,00
    DIVIDEND 120.000.000,00 120.000.000,00
    SALES OF MERCHANDISE 639.135.000,00 .139.135.000,00
    FREIGHT COLLECTED Rp1.100.000,00 p29.100.000,00
    SALES DISCOUNT Rp2.200.000,00 p22.400.000,00
    SALES RETURN Rp2.500.000,00 p25.000.000,00
    COST OF GOODS SOLD 439.625.000,00 .939.625.000,00
    FREIGHT PAID Rp0,00 p21.555.000,00
    WAGES & SALARIES EXPEN p80.900.000,00 462.900.000,00
    ADVERTISING EXPENSE Rp0,00 p10.000.000,00
    TELP, WATER & ELECT EXP Rp4.050.000,00 p16.305.000,00
    RENT EXPENSE Rp5.000.000,00 p20.000.000,00
    STORE SUPPLIES EXPENSE p20.800.000,00 p20.800.000,00
    MAINTENANCE AND REPAIR Rp2.550.000,00 p14.050.000,00
    BAD DEBT EXPENSE Rp8.543.400,00 Rp8.543.400,00
    DEPRE. EXPENSE-BUILDING p40.000.000,00 p40.000.000,00
    DEPRE. EXPENSE-VEHICLE p44.337.500,00 p44.337.500,00
    DEPRE. EXPENSE-EQUIPME p36.250.000,00 p36.250.000,00
    INSURANCE EXPENSE Rp2.250.000,00 Rp7.250.000,00
    PROFESSIONAL FEES Rp0,00 p35.000.000,00
    LATE FEES EXPENSE Rp2.310.000,00 Rp2.310.000,00
    INTEREST REVENUES Rp8.500.000,00 p21.250.000,00
    DIVIDEND REVENUES p27.500.000,00 p27.500.000,00
    GAIN ON SALES OF FIXED A Rp6.600.000,00 Rp6.600.000,00
    INTEREST EXPENSE Rp500.000,00 Rp1.000.000,00
    BANK SERVICE CHARGE Rp250.000,00 Rp250.000,00
    INCOME TAX EXPENSE .617.475.500,00 .617.475.500,00

    Total: .121.289.067,00 .121.289.067,00 .707.233.650,00 .707.233.650,00

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