ACCOUNT TRIAL BALANCE

ACCOUNT NAME
NUMBER
DEBIT CREDIT

Rp 1 Rp 2 Rp 3 Rp 4

1-1100 Cash In Bank Rp 402,485,700

1-1200 Petty Cash Rp 5,000,000
1-1300 Accounts Receivable Rp 447,025,000
1-1400 Allowance for Doubtful Debt Rp 6,200,000
1-1500 Merchandise Inventory Rp 106,160,000
1-1600 Store Supplies Rp 6,480,000
1-1700 Prepaid Rent Rp 4,000,000
1-1800 Prepaid Insurance Rp 5,400,000
1-1900 Prepaid Income Tax Rp 31,378,600
1-2100 Stock Invesment Rp 135,000,000
1-3100 Land Rp 192,500,000
1-3200 Bulding at Cost Rp 768,000,000
1-3300 Building Accumulated Depr. Rp 117,760,000
1-3400 Vchile at Cost Rp 258,000,000
1-3500 Vchile Accumulated Depr. Rp 94,395,000
1-3600 Equipment Rp 220,800,000
1-3700 Equipment Accumulated Depr Rp 77,720,000
2-1100 Credit Card
2-1200 Accounts Payable Rp 420,963,000
2-1300 Accrued Expense
2-1400 Income Tax Payable
2-1500 PPN Payable Rp 19,200,000
2-1600 PPN Outcome Rp 42,780,000
2-1700 PPN Income Rp 22,658,000
2-1800 Dividend Payable Rp 2,000,000
2-2100 Bank Mandiri Loan Rp 225,000,000
3-1100 Common Stock Rp 1,000,000,000
3-1200 Retained Earning Rp 350,585,800
3-1400 Income Summery
4-1100 Sales of merchandise Rp 1,998,300,000
4-1200 Freight Collect Rp 205,000
4-1300 Sales Discount Rp 11,592,000
4-1400 Sales Return Rp 10,500,000
5-1100 Cost of goods Sold Rp 1,483,220,000
5-1200 Freight Paid Rp 5,810,500
6-1100 Advertising Expenses Rp 13,325,000
6-1200 Telephone & Electricity expenses Rp 21,780,000
6-1300 Rent Expense Rp 5,500,000
6-1400 Store Supplies Expense Rp 7,400,000
6-1500 Maintenance and Repair Expense Rp 7,375,000
6-1600 Bad Debt Expense
6-1700 Depreciation Expense Rp 78,705,000
6-1800 Insurance Expense Rp 1,800,000
9-1800 Wages Payable
6-1900 Wages & Salaries Expense Rp 104,500,000
8-1100 Interest Income Rp 4,800,000
8-1200 Deviden Income Rp 5,700,000
8-1300 Late Fess Collected Rp 836,000
9-1100 Interest Expense Rp 5,800,000
9-1200 Bank Service Charge Rp 3,500,000
9-1300 Income Tax Expense
9-1400 Gain/loss Sales Vchicle
9-1500 Misccllancous Expense Rp 750,000
9-1600 Late Fee Expense
AMOUNT Rp 4,366,444,800 Rp 4,366,444,800
9-1900 Building Depr. Expense
9-2000 Vechile Depr. Expense
9-2100 Equipment Depr. Expense

Net Profit after tax

SEMANGAT
TERIM
TERKADANG EK

TAK

KA

SUATU SA
RA

A
 ADJUSTMENT ENTRIES TRIAL BALANCE AFTER ADJUST ETRIES

DEBIT CREDIT DEBIT CREDIT

Rp 5 Rp 6 Rp 7 Rp 8

Rp 405,000 Rp 402,890,700 Rp -
Rp 5,000,000 Rp -
Rp 447,025,000 Rp -
Rp 13,410,750 Rp - Rp 19,610,750
Rp 106,160,000 Rp -
Rp 3,335,000 Rp 3,145,000 Rp -
Rp 500,000 Rp 3,500,000 Rp -
Rp 300,000 Rp 5,100,000 Rp -
Rp 31,378,600 Rp -
Rp 135,000,000 Rp -
Rp 192,500,000 Rp -
Rp 768,000,000 Rp -
Rp 2,560,000 Rp - Rp 120,320,000
Rp 258,000,000 Rp -
Rp 3,255,000 Rp - Rp 97,650,000
Rp 220,800,000 Rp -
Rp 1,340,000 Rp - Rp 79,060,000
Rp - Rp -
Rp 21,422,000 Rp - Rp 442,385,000
Rp - Rp -
Rp - Rp -
Rp - Rp 19,200,000
Rp 42,780,000 Rp - Rp -
Rp 22,658,000 Rp - Rp -
Rp - Rp 2,000,000
Rp - Rp 225,000,000
Rp - Rp 1,000,000,000
Rp - Rp 350,585,800
Rp - Rp -
Rp - Rp 1,998,300,000
Rp - Rp 205,000
Rp 11,592,000 Rp -
Rp 10,500,000 Rp -
Rp 1,483,220,000 Rp -
Rp 5,810,500 Rp -
Rp 13,325,000 Rp -
Rp 1,300,000 Rp 23,080,000 Rp -
Rp 500,000 Rp 6,000,000 Rp -
 Rp 3,335,000 Rp 10,735,000 Rp -
Rp 7,375,000 Rp -
Rp 13,410,750 Rp 13,410,750 Rp -
Rp 78,705,000 Rp -
Rp 300,000 Rp 2,100,000 Rp -
Rp 9,500,000 Rp - Rp 9,500,000
Rp 9,500,000 Rp 114,000,000 Rp -
Rp 480,000 Rp - Rp 5,280,000
Rp - Rp 5,700,000
Rp - Rp 836,000
Rp 5,800,000 Rp -
Rp 75,000 Rp 3,575,000 Rp -
Rp - Rp -
Rp - Rp -
Rp 750,000 Rp -
Rp - Rp -
Rp - Rp -
Rp 2,560,000 Rp 2,560,000 Rp -
Rp 3,255,000 Rp 3,255,000 Rp -
Rp 1,340,000 Rp 1,340,000 Rp -
Rp 78,760,750 Rp 78,760,750 Rp 4,375,632,550 Rp 4,375,632,550

SEMANGAT DALAM MENGHADAPI SEBUAH KENYATAAN

TERIMALAH DENGAN SENANG HATI KARENA
TERKADANG EKSPETASI TIDAK AKAN SELALU SESUAI DENGAN
REALITA
:-) :) :-) :-) :-)
TAKEN BY SIMON TIRTA JUANG LAOWO
TO YOU FOR YOU SELF
THANK YOU UP TO YOU
:-)UMAKKKKHHHHHH:-)

KU SAYANG
AKU CINTA
TPI
KAMU NGGAK PENAH MENGHARGAI
TAKEN BY BRAD

SUATU SAAT KAMU AKAN MENGERTI BAGAIMANA

RASANYA BERJUANG TANPA DIHARGAI
INGAT

AKU AKAN SELALU MENUNGGUMU

FROM BRAD
 INCOME STATEMENT BALANCE SHEET

DEBIT CREDIT DEBIT CREDIT

Rp 9 Rp 10 Rp 11 Rp 12

Rp - Rp - Rp 402,890,700 Rp -
Rp - Rp - Rp 5,000,000 Rp -
Rp - Rp - Rp 447,025,000 Rp -
Rp - Rp - Rp - Rp 19,610,750
Rp - Rp - Rp 106,160,000 Rp -
Rp - Rp - Rp 3,145,000 Rp -
Rp - Rp - Rp 3,500,000 Rp -
Rp - Rp - Rp 5,100,000 Rp -
Rp - Rp - Rp 31,378,600 Rp -
Rp - Rp - Rp 135,000,000 Rp -
Rp - Rp - Rp 192,500,000 Rp -
Rp - Rp - Rp 768,000,000 Rp -
Rp - Rp - Rp - Rp 120,320,000
Rp - Rp - Rp 258,000,000 Rp -
Rp - Rp - Rp - Rp 97,650,000
Rp - Rp - Rp 220,800,000 Rp -
Rp - Rp - Rp - Rp 79,060,000
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 442,385,000
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 19,200,000
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 2,000,000
Rp - Rp - Rp - Rp 225,000,000
Rp - Rp - Rp - Rp 1,000,000,000
Rp - Rp - Rp - Rp 350,585,800
Rp - Rp - Rp - Rp -
Rp - Rp 1,998,300,000 Rp - Rp -
Rp - Rp 205,000 Rp - Rp -
Rp 11,592,000 Rp - Rp - Rp -
Rp 10,500,000 Rp - Rp - Rp -
Rp 1,483,220,000 Rp - Rp - Rp -
Rp 5,810,500 Rp - Rp - Rp -
Rp 13,325,000 Rp - Rp - Rp -
Rp 23,080,000 Rp - Rp - Rp -
Rp 6,000,000 Rp - Rp - Rp -
Rp 10,735,000 Rp - Rp - Rp -
Rp 7,375,000 Rp - Rp - Rp -
Rp 13,410,750 Rp - Rp - Rp -
Rp 78,705,000 Rp - Rp - Rp -
Rp 2,100,000 Rp - Rp - Rp -
Rp - Rp - Rp 9,500,000
Rp 114,000,000 Rp - Rp - Rp -
Rp - Rp 5,280,000 Rp - Rp -
Rp - Rp 5,700,000 Rp - Rp -
Rp - Rp 836,000 Rp - Rp -
Rp 5,800,000 Rp - Rp - Rp -
Rp 3,575,000 Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 750,000 Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 2,560,000 Rp - Rp - Rp -
Rp 3,255,000 Rp - Rp - Rp -
Rp 1,340,000 Rp - Rp - Rp -
Rp 1,797,133,250 Rp 2,010,321,000 Rp 2,578,499,300 Rp 2,365,311,550
Rp 213,187,750 Rp 213,187,750
Rp 2,010,321,000 Rp 2,019,821,000 Rp 2,578,499,300 Rp 257,499,300
PPN Payable