UD Sukses

Neraca Saldo setelah Penyesuaian

Neraca Percobaan Saldo

Kode dan Nama Akun
Debit Kredit Debit Kredit Saldo Normal Jumlah
1 1101 Cash on Hand 10.000.000 7.300.500 2.699.500 - Debit 2.699.500
2 1102 Cash in Bank 145.550.000 87.852.000 57.698.000 - Debit 57.698.000
3 1103 Accounts Receivable 174.500.000 35.000.000 139.500.000 - Debit 139.500.000
4 1104 Allowance for Doubtful Accounts - - - - Kredit -
5 1105 Notes Receivable 73.500.000 - 73.500.000 - Debit 73.500.000
6 1106 Merchandise Inventory 317.650.000 169.561.000 148.089.000 - Debit 148.089.000
7 1107 Office Supplies 3.350.000 3.100.000 250.000 - Debit 250.000
8 1108 Store Supplies 5.100.000 4.600.000 500.000 - Debit 500.000
9 1109 Prepaid Insurance 13.650.000 175.000 13.475.000 - Debit 13.475.000
10 1110 Prepaid Rent 55.000.000 5.000.000 50.000.000 - Debit 50.000.000
11 1111 Prepaid Advertising - - - - Debit -
12 1112 Interest Receivable 367.500 - 367.500 - Debit 367.500
13 1201 Land 500.000.000 - 500.000.000 - Debit 500.000.000
14 1202 Office Equipment 66.000.000 - 66.000.000 - Debit 66.000.000
15 1203 Accumulated Depreciation - Office Equipment - 15.625.000 - 15.625.000 Kredit 15.625.000
16 1204 Store Equipment 99.000.000 - 99.000.000 - Debit 99.000.000
17 1205 Accumulated Depreciation - Store Equipment - 23.437.500 - 23.437.500 Kredit 23.437.500
18 1206 Delivery Truck 150.000.000 - 150.000.000 - Debit 150.000.000
19 1207 Accumulated Depreciation - Delivery Truk - 31.250.000 - 31.250.000 Kredit 31.250.000
20 1208 Building 615.000.000 - 615.000.000 - Debit 615.000.000
21 1209 Accumulated Depreciation - Building - 62.500.000 - 62.500.000 Kredit 62.500.000
22 2101 Salaries and Wages Payable 2.500.000 4.900.000 - 2.400.000 Kredit 2.400.000
23 2102 Accounts Payable 68.400.000 143.900.000 - 75.500.000 Kredit 75.500.000
24 2103 Electricity and telephone Payable - - - - Kredit -
25 2104 Unearned Rent Revenue - - - - Kredit -
26 2105 Interest Payable - - - - Kredit -
27 2106 Sales Tax Payable - - - - Kredit -
28 3101 Nona Afrin, Capital - 1.689.100.000 - 1.689.100.000 Kredit 1.689.100.000
29 3102 Nona Afrin, Withdrawal 5.000.000 - 5.000.000 - Debit 5.000.000
30 3103 Income Summary - - - - Debit -
31 4101 Sales - 225.050.000 - 225.050.000 Kredit 225.050.000
32 4102 Sales Return and Allowances 10.500.000 - 10.500.000 - Debit 10.500.000
33 4103 Sales Discounts - - - - Debit -
34 4201 Cost of Merchandise Sold 160.750.000 7.500.000 153.250.000 - Debit 153.250.000
35 5101 Sales Salaries Expense 9.900.000 - 9.900.000 - Debit 9.900.000
36 5102 Advertising Expense - - - - Debit -
37 5103 Depreciation Expense - store Equipment 937.500 - 937.500 - Debit 937.500
38 5104 Depreciation Expense - Delivery Truck 1.250.000 - 1.250.000 - Debit 1.250.000
39 5105 Delivery Expense - - - - Debit -
40 5106 Store Supplies Expense 4.600.000 - 4.600.000 - Debit 4.600.000
41 5107 Repairs and Maintenance Expense 1.900.000 - 1.900.000 - Debit 1.900.000
42 5199 Miscellaneous Selling Expense 5.000.000 - 5.000.000 - Debit 5.000.000
43 5201 Office Salaries Expemse 2.500.000 - 2.500.000 - Debit 2.500.000
44 5202 Rent Expense 5.000.000 - 5.000.000 - Debit 5.000.000
45 5203 Depreciation Expense - Office Equipment 625.000 - 625.000 - Debit 625.000
46 5204 Depreciation Expense - Building 2.500.000 - 2.500.000 - Debit 2.500.000
47 5205 Insurance Expense 175.000 - 175.000 - Debit 175.000
48 5206 Office Supplies Expense 3.100.000 - 3.100.000 - Debit 3.100.000
49 5207 Electricity and telephone Expense 2.750.000 - 2.750.000 - Debit 2.750.000
50 5208 Bank Administration Charge 13.000 - 13.000 - Debit 13.000
51 5209 Bad Debt Expense - - - - Debit -
52 5299 Miscellaneous Administrative Expense 150.500 - 150.500 - Debit 150.500
53 6101 Interest Revenue - 367.500 - 367.500 Kredit 367.500
54 6102 Gain on Sale of Store Equipment - - - - Kredit -
55 6103 Interest Expense - - - - Debit -
56 6201 Loss on Disposal of Store Equipment - - - - Debit -
TOTAL 2.516.218.500 2.516.218.500 2.125.230.000 2.125.230.000