PT.

Sepeda Nusantara
Daftar Rekening ( Chart Of Account )

PT. GARUDA SAKTI

Neraca Saldo ( Trial Balance )
31 Desember 2016
Nomor Account
11110 Cash On Hand
11120 Patty Cash
11130 Cash On BCA
11210 Account Receivable
11220 Allowance For Bad Debt
11310 Merchandise Inventory
11320 Supplies
11410 Prepaid Insurance
11420 Prepaid Advertice
12110 Equipment At Cost
12120 Accum. Depre. Equipment
12210 Automotive At Cost
12220 Accum. Depre. Automotive
12310 Building
12320 Accum. Depp. Of Building
12330 Land
21100 Account Payable
21310 Salaries Payable
21320 Unearned Rent
21330 Expense Payable
22100 Bank Payable
31100 Common Stock
31200 Premium On Common Stock
32000 Retained Earning
33,000 Deviden
41100 Sale
41200 Sale Return
41300 Sale Discount
51100 Cost Of Good Sold
51200 Purchase Discount
61100 Salaries Expense
61200 Maintenence Expense
 61300 Water, Eletricity, Telemunication Exp
61400 Insurance Expense
61500 Advertice Expense
61600 Supplies Expense
61700 Depre. Equipment Expense
61720 Depre. Automotive Expense
61730 Depre. Building Expense
61800 Bad Debt Expense
61900 Miscellaneous Expense
81100 Rent Income
81200 Interest Income
81300 Gain On Exchange Of Fixed Asset
91000 Interes Expense
91200 Bank Charge

Catatan :
Bila Terjadi selisih jumlah Antara Debet dan kredit neraca saldo diatas, maka tambahkan kerekening Laba ditahan
an kerekening Laba ditahan ( Retained Earning )
 PT. GARUDA SAKTI
Neraca Saldo ( Trial Balance )
31 Desember 2016
Nomor Account Debet Credit
11110 Cash On Hand 25,900,000
11120 Patty Cash 8.000.000
11130 Cash On BCA 155,690,000
11210 Account Receivable 182,025,000
11220 Allowance For Bad Debt - 350,000
11310 Merchandise Inventory 382,800,000 -
11320 Supplies 6,000,000 - soal
11410 Prepaid Insurance 15,000,000 - 5
11420 Prepaid Advertice 41,250,000 -
12110 Equipment At Cost 50,000,000 - 6
12120 Accum. Depre. Equipment - 8,500,000 7
12310 Building 140,000,000 -
12320 Accum. Depp. Of Building - 25,000,000
12330 Land 25,000,000 -
21100 Account Payable - 121,620,000
21310 Salaries Payable - -
21320 Unearned Rent - 30,000,000
21330 Expense Payable - -
22100 Bank Payable - 100,000,000
31100 Common Stock - 500,000,000
31200 Premium On Common Stock - 25,000,000
32000 Retained Earning - 166,875,000
33,000 Deviden 75,000,000 -
41100 Sale - 1,267,500,000
41200 Sale Return 33,000,000 -
41300 Sale Discount 23,500,000 -
51100 Cost Of Good Sold 955,550,000 -
51200 Purchase Discount - 11,160,000
61100 Salaries Expense 111,000,000 -
61200 Maintenence Expense 12,600,000 -
61300 Water, Eletricity, Telemunication Exp 27,000,000 -
61400 Insurance Expense - -
61500 Advertice Expense - -
61600 Supplies Expense - -
61700 Depre. Equipment Expense - -
61720 Depre. Automotive Expense - -
61730 Depre. Building Expense - -
61800 Bad Debt Expense - -
61900 Miscellaneous Expense 6,000,000 -
81100 Rent Income - -
 81200 Interest Income - 11,500,000
81300 Gain On Exchange Of Fixed Asset - 2,275,000
91000 Interes Expense 2,215,000 -
91200 Bank Charge 250,000 -

2,269,780,000 2,269,780,000
Catatan :
Bila Terjadi selisih jumlah Antara Debet dan kredit neraca saldo diatas, maka tambahkan kerekening Laba ditahan
Rp 1,250,000 Rp 10,000,000

Rp 22,500,000
Rp 2,250,000
ekening Laba ditahan ( Retained Earning )
 PT. Intikom
Jurnal Penyesuaian ( Trial Balance )
Date Account Ref Debet Credit
12/31/16 Cash On BCA 11130 17,525,000
Equipment At Cost 12110 2,000,000
Account Receivable 11210 15,000,000
Interest Income 81200 525,000

Bank Charge 91200 75,000

Cash On BCA 11130 75,000

12/31/16 Bad Debt Expense 61800 6,030,750

Allowance For Bad Debt 11220 6,030,750

12/31/16 Depre. Equipment Expense 61700 1,000,000

Depre. Building Expense 61730 583,333
Accum. Depre. Equipment 12120 1,000,000
Accum. Depp. Of Building 12320 583,333

12/31/16 Advertice Expense 61500 30,937,500

Prepaid Advertice 11420 30,937,500

12/31/16 Insurance Expense 61400 10,000,000

Prepaid Insurance 11410 10,000,000

12/31/16 Unearned Rent 21320 22,500,000

Rent Income 81100 22,500,000

12/31/16 Supplies Expense 61600 2,250,000

Supplies 11320 2,250,000

12/31/16 Maintenence Expense 61200 1,150,000

Salaries Expense 61100 2,500,000
Salaries Payable 21310 2,500,000
Expense Payable 21330 1,150,000

94,551,583 94,551,583
NERACA LAJUR (Worksheet)
31-Dec-16
No. Trial Balance
Account
Akun Debet Kredit
11110 Cash On Hand 25,900,000
11120 Patty Cash 8.000.000
11130 Cash On BCA 155,690,000
11210 Account Receivable 182,025,000
11220 Allowance For Bad Debt 0 350,000
11310 Merchandise Inventory 382,800,000 0
11320 Supplies 6,000,000 0
11410 Prepaid Insurance 15,000,000 0
11420 Prepaid Advertice 41,250,000 0
12110 Equipment At Cost 50,000,000 0
12120 Accum. Depre. Equipment 0 8,500,000
12310 Building 140,000,000 0
12320 Accum. Depp. Of Building 0 25,000,000
12330 Land 25,000,000 0
21100 Account Payable 0 121,620,000
21310 Salaries Payable 0 0
21320 Unearned Rent 0 30,000,000
21330 Expense Payable 0 0
22100 Bank Payable 0 100,000,000
31100 Common Stock 0 500,000,000
31200 Premium On Common Stock 0 25,000,000
32000 Retained Earning 0 166,875,000
33000 Deviden 75,000,000 0
41100 Sale 0 1,267,500,000
41200 Sale Return 33,000,000 0
41300 Sale Discount 23,500,000 0
51100 Cost Of Good Sold 955,550,000 0
51200 Purchase Discount 0 11,160,000
61100 Salaries Expense 111,000,000 0
61200 Maintenence Expense 12,600,000 0
61300 Water, Eletricity, Telemunication Exp 27,000,000 0
61400 Insurance Expense 0 0
61500 Advertice Expense 0 0
61600 Supplies Expense 0 0
61700 Depre. Equipment Expense 0 0
61720 Depre. Automotive Expense 0 0
61730 Depre. Building Expense 0 0
61800 Bad Debt Expense 0 0
61900 Miscellaneous Expense 6,000,000 0
81100 Rent Income 0 0
81200 Interest Income 0 11,500,000
81300 Gain On Exchange Of Fixed Asset 0 2,275,000
91000 Interes Expense 2,215,000 0
91200 Bank Charge 250,000 0
Jumlah 2,269,780,000 2,269,780,000
 Adjustment Trial Balance after Adjustment Profit & Loss
Debet Kredit Debet Kredit Debet
0 0 25,900,000 0
0 0 8.000.000 0
17,525,000 75,000 173,140,000 0
0 15,000,000 167,025,000 0
0 6,030,750 6,380,750 0
0 0 382,800,000 0
0 2,250,000 3,750,000 0
0 10,000,000 5,000,000 0
0 30,937,500 10,312,500 0
0 2,000,000 48,000,000 0
0 1,000,000 9,500,000 0
0 0 140,000,000 0
0 583,333 25,583,333 0
0 0 25,000,000 0
0 0 121,620,000 0
0 2,500,000 2,500,000 0
22,500,000 0 7,500,000 0
0 1,150,000 1,150,000 0
0 0 100,000,000 0
0 0 500,000,000 0
0 0 25,000,000 0
0 0 166,875,000 0
0 0 75,000,000 0
0 0 1,267,500,000 0
0 0 33,000,000 33,000,000
0 0 23,500,000 23,500,000
0 0 955,550,000 955,550,000
0 0 11,160,000 0
2,500,000 0 113,500,000 113,500,000
1,150,000 0 13,750,000 13,750,000
0 0 27,000,000 27,000,000
10,000,000 0 10,000,000 10,000,000
30,937,500 0 30,937,500 30,937,500
2,250,000 0 2,250,000 2,250,000
1,000,000 0 1,000,000 1,000,000
0 0 0 0
583,333 0 583,333 583,333
6,030,750 0 6,030,750 6,030,750
0 0 6,000,000 6,000,000
0 22,500,000 22,500,000 0
0 525,000 12,025,000 0
0 0 2,275,000 0
0 0 2,215,000 2,215,000
 75,000 0 325,000 325,000
94,551,583 94,551,583 2,281,569,083 2,281,569,083 1,225,641,583
0 89,818,417
1,315,460,000
Profit & Loss Balance Sheet
Kredit Debet Kredit
0 25,900,000 0
0 8.000.000 0
0 173,140,000 0 173,140,000
0 167,025,000 0 167,025,000
0 0 6,380,750
0 382,800,000 0
0 3,750,000 0
0 5,000,000 0
0 10,312,500 0
0 48,000,000 0
0 0 9,500,000
0 140,000,000 0
0 0 25,583,333
0 25,000,000 0
0 0 121,620,000
0 0 2,500,000
0 0 7,500,000
0 0 1,150,000
0 0 100,000,000
0 0 500,000,000
0 0 25,000,000
0 0 166,875,000
0 75,000,000 0
1,267,500,000
0
0
0
11,160,000
0
0
0
0
0
0
0
0
0
0
0
22,500,000
12,025,000
2,275,000
0
 0
1,315,460,000 1,055,927,500 966,109,083
89,818,417
1,315,460,000 1,055,927,500 1,055,927,500
0
NERACA LAJUR (Worksheet)
31-Dec-16
No. Trial Balance Adjustment
Account
Akun Debet Kredit Debet
11110 Cash On Hand 25,900,000 0
11120 Patty Cash 8.000.000 0
11130 Cash On BCA 155,690,000 17,525,000
11210 Account Receivable 182,025,000 0
11220 Allowance For Bad Debt 0 350,000 0
11310 Merchandise Inventory 382,800,000 0 0
11320 Supplies 6,000,000 0 0
11410 Prepaid Insurance 15,000,000 0 0
11420 Prepaid Advertice 41,250,000 0 0
12110 Equipment At Cost 50,000,000 0 0
12120 Accum. Depre. Equipment 0 8,500,000 0
12310 Building 140,000,000 0 0
12320 Accum. Depp. Of Building 0 25,000,000 0
12330 Land 25,000,000 0 0
21100 Account Payable 0 121,620,000 0
21310 Salaries Payable 0 0 0
21320 Unearned Rent 0 30,000,000 22,500,000
21330 Expense Payable 0 0 0
22100 Bank Payable 0 100,000,000 0
31100 Common Stock 0 500,000,000 0
31200 Premium On Common Stock 0 25,000,000 0
32000 Retained Earning 0 166,875,000 0
33000 Deviden 75,000,000 0 0
41100 Sale 0 1,267,500,000 0
41200 Sale Return 33,000,000 0 0
41300 Sale Discount 23,500,000 0 0
51100 Cost Of Good Sold 955,550,000 0 0
51200 Purchase Discount 0 11,160,000 0
61100 Salaries Expense 111,000,000 0 2,500,000
61200 Maintenence Expense 12,600,000 0 1,150,000
61300 Water, Eletricity, Telemunication Exp 27,000,000 0 0
61400 Insurance Expense 0 0 10,000,000
61500 Advertice Expense 0 0 30,937,500
61600 Supplies Expense 0 0 2,250,000
61700 Depre. Equipment Expense 0 0 1,000,000
61720 Depre. Automotive Expense 0 0 0
61730 Depre. Building Expense 0 0 583,333
61800 Bad Debt Expense 0 0 6,030,750
61900 Miscellaneous Expense 6,000,000 0 0
81100 Rent Income 0 0 0
81200 Interest Income 0 11,500,000 0
81300 Gain On Exchange Of Fixed Asset 0 2,275,000 0
91000 Interes Expense 2,215,000 0 0
91200 Bank Charge 250,000 0 75,000
Jumlah 2,269,780,000 2,269,780,000 94,551,583
0
Adjustment Trial Balance after Adjustment Profit & Loss Balance Sheet
Kredit Debet Kredit Debet Kredit Debet
0 25,900,000 0 0 0 25,900,000
0 #VALUE! #VALUE! 0 0 #VALUE!
75,000 173,140,000 0 0 0 173,140,000
15,000,000 167,025,000 0 0 0 167,025,000
6,030,750 0 6,380,750 0 0 0
0 382,800,000 0 0 0 382,800,000
2,250,000 3,750,000 0 0 0 3,750,000
10,000,000 5,000,000 0 0 0 5,000,000
30,937,500 10,312,500 0 0 0 10,312,500
2,000,000 48,000,000 0 0 0 48,000,000
1,000,000 0 9,500,000 0 0 0
0 140,000,000 0 0 0 140,000,000
583,333 0 25,583,333 0 0 0
0 25,000,000 0 0 0 25,000,000
0 0 121,620,000 0 0 0
2,500,000 0 2,500,000 0 0 0
0 0 7,500,000 0 0 0
1,150,000 0 1,150,000 0 0 0
0 0 100,000,000 0 0 0
0 0 500,000,000 0 0 0
0 0 25,000,000 0 0 0
0 0 166,875,000 0 0 0
0 75,000,000 0 0 0 75,000,000
0 0 1,267,500,000 0 1,267,500,000
0 33,000,000 0 33,000,000 0
0 23,500,000 0 23,500,000 0
0 955,550,000 0 955,550,000 0
0 0 11,160,000 0 11,160,000
0 113,500,000 0 113,500,000 0
0 13,750,000 0 13,750,000 0
0 27,000,000 0 27,000,000 0
0 10,000,000 0 10,000,000 0
0 30,937,500 0 30,937,500 0
0 2,250,000 0 2,250,000 0
0 1,000,000 0 1,000,000 0
0 0 0 0 0
0 583,333 0 583,333 0
0 6,030,750 0 6,030,750 0
0 6,000,000 0 6,000,000 0
22,500,000 0 22,500,000 0 22,500,000
525,000 0 12,025,000 0 12,025,000
0 0 2,275,000 0 2,275,000
0 2,215,000 0 2,215,000 0
0 325,000 0 325,000 0
94,551,583 2,289,569,083 2,281,569,083 1,225,641,583 1,315,460,000 #VALUE!
8,000,000 89,818,417
1,315,460,000 1,315,460,000 1,063,927,500
Balance Sheet
Kredit
0 25,900,000 0
#VALUE! 8.000.000 0
0 173,140,000 0
0 167,025,000 0
6,380,750 0 6,380,750
0 382,800,000 0
0 3,750,000 0
0 5,000,000 0
0 10,312,500 0
0 48,000,000 0
9,500,000 0 9,500,000
0 140,000,000 0
25,583,333 0 25,583,333
0 25,000,000 0
121,620,000 0 121,620,000
2,500,000 0 2,500,000
7,500,000 0 7,500,000
1,150,000 0 1,150,000
100,000,000 0 100,000,000
500,000,000 0 500,000,000
25,000,000 0 25,000,000
166,875,000 0 166,875,000
0 0
980,927,500 966,109,083
14,818,417
980,927,500
 #VALUE!
89,818,417
1,055,927,500
8,000,000
 PT. INTOKOM
LAPORAN PROFIT
31-Dec-16
41100 Sale 1,267,500,000
41200 Sale Return -33,000,000
41300 Sale Discount -23,500,000
Net Sale 1,211,000,000
51100 Cost Of Good Sold 955,550,000
51200 Purchase Discount -11,160,000
-944,390,000

61100 Salaries Expense 113,500,000

61200 Maintenence Expense 13,750,000
61300 Water, Eletricity, Telemunication Exp 27,000,000
61400 Insurance Expense 10,000,000
61500 Advertice Expense 30,937,500
61600 Supplies Expense 2,250,000
61700 Depre. Equipment Expense 1,000,000
61730 Depre. Building Expense 583,333
61800 Bad Debt Expense 6,030,750
61900 Miscellaneous Expense 6,000,000
Total Opersional Expenses -211,051,583

Other Income
81100 Rent Income 22,500,000
81200 Interest Income 12,025,000
81300 Gain On Exchange Of Fixed Asset 2,275,000
Total Other Income 36,800,000

Other Expenses
91000 Interes Expense 2,215,000
91200 Bank Charge 325,000
Total Other Income -2,540,000
Net Profit 89,818,417
 PT. INTOKOM
Retained Earning Statement
31-Dec-16
32000 Retained Earning 166,875,000
Net Profit 89,818,417
33000 Deviden -75,000,000
-14,818,417
32000 Retained Earning 152,056,583
l
 PT. INTOKOM
NERACA
31-Dec-16
CURRENT ASSET
11110 Cash On Hand 25,900,000 21100
11120 Patty Cash 8,000,000 21310
11130 Cash On BCA 173,140,000 21320
11210 Account Receivable 167,025,000 21330
11220 Allowance For Bad Debt -6,380,750
11310 Merchandise Inventory 382,800,000
11320 Supplies 3,750,000 22100
11410 Prepaid Insurance 5,000,000
11420 Prepaid Advertice 10,312,500 31100
Total Current Asset 769,546,750 31200
Fix Asset 32000
12110 Equipment At Cost 48,000,000
12120 Accum. Depre. Equipment -9,500,000
12310 Building 140,000,000
12320 Accum. Depp. Of Building -25,583,333
12330 Land 25,000,000
Total Fix Asset 177,916,667
Total Aktiva 947,463,417
Current Leability 25,900,000
Account Payable 121,620,000 8.000.000
Salaries Payable 2,500,000 173,140,000
Unearned Rent 7,500,000 167,025,000
Expense Payable 1,150,000 0
Total Current Leability 132,770,000 382,800,000
Long Tream Leability 3,750,000
Bank Payable 100,000,000 5,000,000
Capital 10,312,500
Common Stock 500,000,000 48,000,000
Premium On Common Stock 25,000,000 0
Retained Earning 152,056,583 140,000,000
677,056,583 0
25,000,000
0
0
0
0
909,826,583 0
37,636,833 0
0
0

980,927,500
 0
0
0
0
6,380,750
0
0
0
0
0
9,500,000
0
25,583,333
0
121,620,000
2,500,000
7,500,000
1,150,000
100,000,000
500,000,000
25,000,000
166,875,000
0
966,109,083
14,818,417
980,927,500
 Rekonsiliasi Ban

SALDO BUKU PERUSAHAAN 155,690,000

Penambahan (+)
Salah Catat 2,000,000
Inkaso (piutang PT.Intan) 15,000,000
Intrest Incom 525,000
TOTAL 17,525,000

Pengurangan (-)
(-) Bank Charge 75,000
Total -75,000

173,140,000
-
Jurnal
Keterangan Debet
Cash On BCA 17,525,000
Equipment At Cost
Account Receivable
Interest Income

Bank Charge 75,000

Cash On BCA

17,600,000
Rekonsiliasi Bank

SALDO REKENING KORAN

Penambahan (+)
Deposit Intransit 60,000,000

Pengurangan (-)
Cek Beredar 38,720,000

Kredit

2,000,000
15,000,000
525,000

75,000

17,600,000
151,860,000

60,000,000

-38,720,000

173,140,000
 Saldo Awal

No Nama Aktiva Tanggal Umur Harga

Perolehan Perolehan
1 Peralatan :
-          Perabot 7/2/2015 4 12,000,000
-          Etalase 1/2/2015 4 15,000,000
-          Komputer 7/1/2015 4 13,000,000
-          Mesin Kasir 10/2/2015 5 10,000,000
50,000,000
2 Land dan Bangunan
-          Bangunan 7/1/2015 20 140,000,000
-          Tanah 7/1/2015 25,000,000
165,000,000
Saldo Awal
Ak. Nilai Buku Beban Penyusutan Ak. Penyusutan Nilai Buku
Penyusutan Nov Des Des Des

2,000,000 10,000,000 250,000 2,250,000 9,750,000

3,000,000 12,000,000 312,500 3,312,500 11,687,500
2,000,000 11,000,000 270,833 2,270,833 10,729,167
1,500,000 8,500,000 166,667 1,666,667 8,333,333
8,500,000 41,500,000 1,000,000 9,500,000 40,500,000

25,000,000 115,000,000 583,333 25,583,333 114,416,667

25,000,000 25,000,000
25,000,000 140,000,000 583,333 25,583,333 139,416,667
 31-Dec-16 TERMIN 30
No Nama Debetur No. Fkt Tgl Fkt umur Jumlah

1 PT. Rama 10/12/2016 50 15,000,000

12/16/2016 -15 38,300,000
2 PP. Intan 7/3/2016 151 14,500,000
8/15/2016 108 15,000,000
10/26/2016 36 28,900,000
3 PT Bogor 6/2/2016 182 34,560,000
9/20/2016 72 12,315,000
10/15/2016 47 23,450,000
182,025,000
HARI
Umur Ketertunggakan
BJT 1 hr - 30 hr 31 hr - 60 hr > 60 hr
0 0 15,000,000 0
38,300,000 0 0 0
0 0 0 14,500,000
0 0 0 15,000,000
0 0 28,900,000 0
0 0 0 34,560,000
0 0 0 12,315,000
0 0 23,450,000 0
38,300,000 - 67,350,000 76,375,000
0.5% 2.0% 3.0% 5.0%
191,500 0 2,020,500 3,818,750 6,030,750
 31-Dec-16 TERMIN 30
No Nama Debetur No. Fkt Tgl Fkt umur Jumlah

1 PT. Rama 10/12/2016 50 15,000,000

12/16/2016 -15 38,300,000
2 PP. Intan 7/3/2016 151 14,500,000
8/15/2016 108 15,000,000
10/26/2016 36 28,900,000
3 PT Bogor 6/2/2016 182 34,560,000
9/20/2016 72 12,315,000
10/15/2016 47 23,450,000
182,025,000
HARI
Umur Ketertunggakan
BJT 1 hr - 30 hr 31 hr - 60 hr > 60 hr
0 0 15,000,000 0
38,300,000 0 0 0
0 0 0 14,500,000
0 0 0 15,000,000
0 0 28,900,000 0
0 0 0 34,560,000
0 0 0 12,315,000
0 0 23,450,000 0
38,300,000 0 67,350,000 76,375,000
0.5% 2.0% 3.0% 5.0%

Rp 191,500.00 Rp - Rp 2,020,500.00 Rp 3,818,750.00

Rp 6,030,750.00
 Saldo Awal

No Nama Aktiva Tanggal Umur Harga Ak.

Perolehan Perolehan Penyusutan
1 Peralatan :
-          Perabot 7/2/2015 4 12,000,000 2,000,000
-          Etalase 1/2/2015 4 15,000,000 3,000,000
-          Komputer 7/1/2015 4 13,000,000 2,000,000
-          Mesin Kasir 10/2/2015 5 10,000,000 1,500,000
50,000,000 8,500,000
2 Land dan Bangunan
-          Bangunan 7/1/2015 20 140,000,000 25,000,000
-          Tanah 7/1/2015 25,000,000
165,000,000 25,000,000
Nilai Buku Beban Penyusutan Ak. Penyusutan Nilai Buku
Nov Des Des Des

10,000,000 250,000 2,250,000 9,750,000

12,000,000 312,500 3,312,500 11,687,500
11,000,000 270,833 2,270,833 10,729,167
8,500,000 166,667 1,666,667 8,333,333
41,500,000 1,000,000 9,500,000 40,500,000
0 0 0
115,000,000 583,333 25,583,333 114,416,667
25,000,000 0 25,000,000
NERACA LAJUR (Worksheet)
31-Dec-16
No. Trial Balance Adjustment
Account
Akun Debet Kredit Debet
11110 Cash On Hand 25,900,000 -
11120 Patty Cash 8.000.000 -
11130 Cash On BCA 155,690,000 17,525,000
11210 Account Receivable 182,025,000 -
11220 Allowance For Bad Debt - 350,000 -
11310 Merchandise Inventory 382,800,000 - -
11320 Supplies 6,000,000 - -
11410 Prepaid Insurance 15,000,000 - -
11420 Prepaid Advertice 41,250,000 - -
12110 Equipment At Cost 50,000,000 - -
12120 Accum. Depre. Equipment - 8,500,000 -
12310 Building 140,000,000 - -
12320 Accum. Depp. Of Building - 25,000,000 -
12330 Land 25,000,000 - -
21100 Account Payable - 121,620,000 -
21310 Salaries Payable - - -
21320 Unearned Rent - 30,000,000 22,500,000
21330 Expense Payable - - -
22100 Bank Payable - 100,000,000 -
31100 Common Stock - 500,000,000 -
31200 Premium On Common Stock - 25,000,000 -
32000 Retained Earning - 166,875,000 -
33000 Deviden 75,000,000 - -
41100 Sale - 1,267,500,000 -
41200 Sale Return 33,000,000 - -
41300 Sale Discount 23,500,000 - -
51100 Cost Of Good Sold 955,550,000 - -
51200 Purchase Discount - 11,160,000 -
61100 Salaries Expense 111,000,000 - 2,500,000
61200 Maintenence Expense 12,600,000 - 1,150,000
61300 Water, Eletricity, Telemunication Exp 27,000,000 - -
61400 Insurance Expense - - 10,000,000
61500 Advertice Expense - - 30,937,500
61600 Supplies Expense - - 2,250,000
61700 Depre. Equipment Expense - - 1,000,000
61720 Depre. Automotive Expense - - -
61730 Depre. Building Expense - - 583,333
61800 Bad Debt Expense - - 6,030,750
61900 Miscellaneous Expense 6,000,000 - -
81100 Rent Income - - -
81200 Interest Income - 11,500,000 -
81300 Gain On Exchange Of Fixed Asset - 2,275,000 -
91000 Interes Expense 2,215,000 - -
91200 Bank Charge 250,000 - 75,000
Jumlah 2,269,780,000 2,269,780,000 94,551,583
-
 Cash On Hand

Adjustment Trial Balance after Adjustment Profit & Loss

Kredit Debet Kredit Debet Kredit
- 25,900,000 - - -
- #VALUE! #VALUE! - -
75,000 173,140,000 - - -
15,000,000 167,025,000 - - -
6,030,750 - 6,380,750 - -
- 382,800,000 - - -
2,250,000 3,750,000 - - -
10,000,000 5,000,000 - - -
30,937,500 10,312,500 - - -
2,000,000 48,000,000 - - -
1,000,000 - 9,500,000 - -
- 140,000,000 - - -
583,333 - 25,583,333 - -
- 25,000,000 - - -
- - 121,620,000 - -
2,500,000 - 2,500,000 - -
- - 7,500,000 - -
1,150,000 - 1,150,000 - -
- - 100,000,000 - -
- - 500,000,000 - -
- - 25,000,000 - -
- - 166,875,000 - -
- 75,000,000 - - -
- - 1,267,500,000 - 1,267,500,000
- 33,000,000 - 33,000,000 -
- 23,500,000 - 23,500,000 -
- 955,550,000 - 955,550,000 -
- - 11,160,000 - 11,160,000
- 113,500,000 - 113,500,000 -
- 13,750,000 - 13,750,000 -
- 27,000,000 - 27,000,000 -
- 10,000,000 - 10,000,000 -
- 30,937,500 - 30,937,500 -
- 2,250,000 - 2,250,000 -
- 1,000,000 - 1,000,000 -
- - - - -
- 583,333 - 583,333 -
- 6,030,750 - 6,030,750 -
- 6,000,000 - 6,000,000 -
22,500,000 - 22,500,000 - 22,500,000
525,000 - 12,025,000 - 12,025,000
- - 2,275,000 - 2,275,000
- 2,215,000 - 2,215,000 -
- 325,000 - 325,000 -
94,551,583 2,289,569,083 2,281,569,083 1,225,641,583 1,315,460,000
8,000,000 89,818,417
1,315,460,000 1,315,460,000
 Balance Sheet
Debet Kredit
25,900,000 - 25,900,000 0
#VALUE! #VALUE! 8.000.000 0
173,140,000 - 173,140,000 0
167,025,000 - 167,025,000 0
- 6,380,750 0 6,380,750
382,800,000 - 382,800,000 0
3,750,000 - 3,750,000 0
5,000,000 - 5,000,000 0
10,312,500 - 10,312,500 0
48,000,000 - 48,000,000 0
- 9,500,000 0 9,500,000
140,000,000 - 140,000,000 0
- 25,583,333 0 25,583,333
25,000,000 - 25,000,000 0
- 121,620,000 0 121,620,000
- 2,500,000 0 2,500,000
- 7,500,000 0 7,500,000
- 1,150,000 0 1,150,000
- 100,000,000 0 100,000,000
- 500,000,000 0 500,000,000
- 25,000,000 0 25,000,000
- 166,875,000 0 166,875,000
75,000,000 - 0
- - 980,927,500 966,109,083
- - 14,818,417
- - 980,927,500
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
 - -
- -
- -
- -
- -
1,063,927,500 966,109,083
97,818,417