PT GEMA (IIN)

Jalan Gatot Subroto no 140 Bekasi

Trial Balance

December 2018
04/11/2019 Page 1
14.41.39
Account Debit Credit YTD Debit YTD Credit

Cash in Bank Rp6.447.500,00 144.507.500,00

Petty cash Rp750.000,00 Rp4.150.000,00
Account Receivable p56.575.000,00 111.575.000,00
Allowance for doubtful debt Rp0,00 Rp3.600.000,00
Merchandise Inventory p25.500.000,00 p56.500.000,00
Supplier Rp500.000,00 Rp7.300.000,00
Prepaid Rent Rp0,00 Rp4.800.000,00
Prepaid Insurance Rp0,00 Rp4.000.000,00
Stock Investments Rp0,00 335.000.000,00
Land Rp0,00 275.000.000,00
Building at Costs Rp0,00 160.000.000,00
Building Accumulated Depr Rp0,00 p15.250.000,00
Vehicle at costs p80.000.000,00 Rp0,00
Vehicle Accumulated Depr Rp5.000.000,00 Rp0,00
Equipment at Costs Rp0,00 p65.000.000,00
Equipment Accumulated Depr Rp0,00 p21.500.000,00
Credit card Rp4.200.000,00 Rp0,00
Account Payable p37.620.000,00 p39.380.000,00
Accruad expenses Rp1.300.000,00 Rp0,00
PPN Outcome Rp9.490.000,00 p83.190.000,00
PPN Income Rp3.580.000,00 p59.680.000,00
Bank Mandiri Loan (KUK) p15.000.000,00 p85.000.000,00
Common Stock Rp0,00 790.000.000,00
Retained Earnings Rp0,00 p53.000.000,00
Sales of Merchandise p94.900.000,00 649.400.000,00
Freight Collected Rp500.000,00 Rp8.000.000,00
Sales Discount Rp165.000,00 Rp8.665.000,00
Cost of Good Sold p61.300.000,00 384.740.000,00
Freight Paid Rp0,00 Rp1.220.000,00
Purchase Discount Rp880.000,00 Rp1.970.000,00
Advertising Expense Rp800.000,00 p14.800.000,00
In Store Promotion Expense Rp0,00 Rp8.000.000,00
Utility Expense Rp0,00 Rp7.200.000,00
Telephone Expense Rp0,00 Rp5.400.000,00
Rent Expense Rp0,00 Rp8.800.000,00
Supplies Expense Rp0,00 Rp7.600.000,00
Maintenance and Repair Expe Rp750.000,00 p10.750.000,00
Bad Debt Expense Rp0,00 Rp2.000.000,00
Depreciation Expense Rp0,00 p13.750.000,00
Insurance Expense Rp0,00 Rp6.500.000,00
Late Fee Expense Rp220.000,00 Rp220.000,00
Wages & Salaries Rp3.750.000,00 p30.250.000,00
Interest Income Rp0,00 Rp3.500.000,00
Devidend Income Rp0,00 Rp8.500.000,00
Interest Expense Rp1.500.000,00 Rp5.570.000,00
Bank Service Charge Rp0,00 Rp7.500.000,00
Income Tax Expense Rp187.500,00 Rp187.500,00
Gain/loss sales vehicle p12.000.000,00 p12.000.000,00

Total: 211.457.500,00 211.457.500,00 .762.477.500,00 .762.477.500,00