ACCOUNT NO.
ACCOUNT NAME
DEBIT
CREDIT
11100 Cash In Bank 241.118.000
-11200 Petty Cash 500.000 -11300 Account Receivable 652.530.000 -11400 Allowances for Bad Debts - 8.500.000
11500 Merchandise Inventory 570.000.000 -11600 Office Supplies 14.500.000 -11700 Prepaid Insurance 12.000.000 -11800 Prepaid Rent 24.000.000
-11900 Prepaid Taxes 89.000.000 -12100 Investment 70.000.000 -13100 Equipment 60.000.000
-13110 Accumulated Depreciation - Equipment - 4.800.000 21100 Credit Card - -21200 Account Payable - 717.420.000
21400 PPN Payable - -21500 PPN Outcome - 138.948.000 21600 PPN Income 119.000.000
-22100 Bank Permata Loan - 285.000.000 31100 Tn Suryono Capital - 400.430.000 31200 Tn Suryono Drawing 23.100.000 -31300 Income Summary -
-41100 Sales Of Merchandise - 1.553.500.000 41200 Sales Return 66.000.000 -41300 Sales Discount 32.020.000 -51100 Cost Of Goods Sold 1.147.800.000 -51200 Freight Paid 5.720.000
-51300 Purchases Discount - 33.900.000 61100 Advertising Expense 1.850.000 -61200 Telephone, Water & Electricity Expense 6.550.000
-61300 Sore Supplies Expense 12.150.000 -61400 Bad Debts Expense 3.600.000 -61450 Spoilage Expense 8.500.000
-61500 Depreciation Expense 4.800.000 -61600 Insurance expense 6.000.000 -61700 Rent Expense 22.000.000
-61800 Wages & Salaries Expense 49.500.000 -61900 0 - -69000 Other Operating Expense 8.300.000 -81100 Interest Revenue - 30.000.000
81200 Devidend Income - 62.180.000 81300 Gain/Loss on Sale Of Stock - 5.600.000 81400 Freight Collected - 19.025.000
81500 Late Fees Collected - 5.000.000 91100 Interest Expense 8.515.000 -91200 Bank Service Charge 3.300.000
-91300 Late Fees Paid 1.950.000
-Amount 3.264.303.000 3.264.303.000
