DEBIT CREDIT DEBIT CREDIT
11100 Cash In Bank 46.000.000 11200 Petty Cash 5.000.000 11300 Account Receivable 82.500.000
11400 Allowances for Bad Debts 8.500.000 11500 Merchandise Inventory 520.000.000
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 112.000.000 13100 Equipment 60.000.000
13110 Accumulated Depreciation - Equipment 4.800.000
21100 Credit Card 2.100.000
21200 Account Payable 66.000.000
21400 PPN Payable 10.720.000
21500 PPN Outcome 41.800.000
21600 PPN Income 31.080.000
22100 Bank Permata Loan 300.000.000 31100 Tn Suryono Capital 400.430.000 31200 Tn Suryono Drawing 22.100.000
31300 Income Summary
41100 Sales Of Merchandise 526.000.000 41200 Sales Return 14.000.000.00
41300 Sales Discount 28.000.000 51100 Cost Of Goods Sold 310.800.000 51200 Freight Paid 5.500.000
51300 Purchases Discount 26.100.000 61100 Advertising Expense 1.100.000
61200 Telephone, Water & Electricity Expense 5.600.000 61300 Sore Supplies Expense 11.150.000 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
69000 Other Operating Expense 6.000.000
81100 Interest Revenue 30.000.000 81200 Devidend Income 59.680.000 81300 Gain/Loss on Sale Of Stock 5.600.000 81400 Freight Collected 18.800.000 81500 Late Fees Collected 4.800.000 91100 Interest Expense 5.500.000
91200 Bank Service Charge 3.300.000 91300 Late Fees Paid 1.800.000
1.505.330.000
1.505.330.000 - -December 31, 2015 No
Account Account Title
November 30, 2016
