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    Trial Balance Cipta Dewi

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    Ngurah Eka
    PT Sejahtera (Cipta) is a company located in Medan, Indonesia. The trial balance for December 2018 shows accounts for assets, liabilities, equity, revenues and expenses. Major assets include cash in bank, accounts receivable, inventory, vehicles and equipment. Major liabilities include accounts payable and bank loans. Equity accounts include common stock and retained earnings. Revenue accounts include sales, freight collected and interest income. Expense accounts include cost of goods sold, wages, rent and utilities. The trial balance totals are equal, indicating the accounting records are in balance.

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    Trial Balance Cipta Dewi

    Uploaded by

    Ngurah Eka
    28 views1 page
    PT Sejahtera (Cipta) is a company located in Medan, Indonesia. The trial balance for December 2018 shows accounts for assets, liabilities, equity, revenues and expenses. Major assets include cash in bank, accounts receivable, inventory, vehicles and equipment. Major liabilities include accounts payable and bank loans. Equity accounts include common stock and retained earnings. Revenue accounts include sales, freight collected and interest income. Expense accounts include cost of goods sold, wages, rent and utilities. The trial balance totals are equal, indicating the accounting records are in balance.

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    PT Sejahtera (Cipta) is a company located in Medan, Indonesia. The trial balance for December 2018 shows accounts for assets, liabilities, equity, revenues and expenses. Major assets include cash in bank, accounts receivable, inventory, vehicles and equipment. Major liabilities include accounts payable and bank loans. Equity accounts include common stock and retained earnings. Revenue accounts include sales, freight collected and interest income. Expense accounts include cost of goods sold, wages, rent and utilities. The trial balance totals are equal, indicating the accounting records are in balance.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    28 views1 page

    Trial Balance Cipta Dewi

    Uploaded by

    Ngurah Eka
    PT Sejahtera (Cipta) is a company located in Medan, Indonesia. The trial balance for December 2018 shows accounts for assets, liabilities, equity, revenues and expenses. Major assets include cash in bank, accounts receivable, inventory, vehicles and equipment. Major liabilities include accounts payable and bank loans. Equity accounts include common stock and retained earnings. Revenue accounts include sales, freight collected and interest income. Expense accounts include cost of goods sold, wages, rent and utilities. The trial balance totals are equal, indicating the accounting records are in balance.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 1

    PT SEJAHTERA ( CIPTA )

    Jalan Dr. Sutomo No. 191 Medan

    Trial Balance

    December 2018
    25/02/2021 Page 1
    14:56:22
    Account Debit Credit YTD Debit YTD Credit

    Petty Cash Rp550.000,00 Rp2.450.000,00


    Cash in Bank p13.600.600,00 196.412.150,00
    Accounts Receivable p55.695.000,00 112.895.000,00
    Allowance for Uncollectile Acc Rp1.644.750,00 Rp5.644.750,00
    Employee Receivable Rp500.000,00 Rp500.000,00
    Merchandise Inventory p23.428.571,42 p58.571.428,58
    Store Supplies Rp3.800.000,00 Rp3.000.000,00
    Prepaid Rent Rp850.000,00 Rp9.150.000,00
    Prepaid Insurance Rp2.000.000,00 Rp2.250.000,00
    Value Added Tax - In Rp200.000,00 Rp3.800.000,00
    Stock Invesment Rp0,00 207.500.000,00
    Land Rp0,00 275.000.000,00
    Building Rp0,00 144.000.000,00
    Acc. Dep. Building Rp1.250.000,00 p54.050.000,00
    Vehicle at cost p96.000.000,00 Rp0,00
    Acc. Dep. Vehicles p38.000.000,00 Rp0,00
    Equipment Rp0,00 p60.000.000,00
    Acc. Dep. Equipment Rp1.200.000,00 p14.950.000,00
    Credit Card Rp4.200.000,00 Rp0,00
    Accounts Payable p14.300.000,00 p41.800.000,00
    Accruad Expense Rp175.000,00 Rp1.500.000,00
    Income Tax Payable Rp939.440,00 Rp1.064.440,00
    Value Added Taxes - Out Rp982.400,00 Rp9.482.400,00
    Bank BNI 46 Loan Rp9.849.682,00 125.481.865,00
    Common Stock Rp0,00 400.000.000,00
    Retained Earnings Rp0,00 330.000.000,00
    Devident Rp0,00 p40.000.000,00
    Sales p95.624.000,00 725.469.000,00
    Freight Collected Rp500.000,00 Rp8.000.000,00
    Late Fee Collected Rp0,00 Rp2.500.000,00
    Sales Discount Rp176.000,00 Rp8.676.000,00
    Sales Returns Rp800.000,00 Rp9.800.000,00
    Cost of Goods Sold p61.428.571,42 384.868.571,42
    Freight Paid Rp0,00 Rp1.220.000,00
    Purchase Discount Rp660.000,00 Rp660.000,00
    Wages & Salaries p13.250.000,00 p64.800.000,00
    Advertising Expense Rp0,00 p19.500.000,00
    Utility Expense Rp0,00 Rp7.200.000,00
    Wtr, Tlp & Electicity Exp Rp1.500.000,00 Rp6.900.000,00
    Rent Expense Rp850.000,00 p20.850.000,00
    Supplies Expense Rp4.600.000,00 p12.200.000,00
    Maintenance and Repair Expe Rp550.000,00 p10.550.000,00
    Bad Debt Expense Rp1.644.750,00 Rp1.644.750,00
    Dep. Expense -Building Rp1.250.000,00 p14.450.000,00
    Dep. Expense - Vihicles Rp0,00 p11.000.000,00
    Dep. Expenses- Equipment Rp1.200.000,00 Rp7.450.000,00
    Insurance Expense Rp2.000.000,00 p10.950.000,00
    Late Fee Expense Rp231.000,00 Rp231.000,00
    Interest Income Rp6.500.000,00 p10.250.000,00
    Devidend Income Rp0,00 p20.000.000,00
    Gain/Loss on Sales Plant Aset Rp9.000.000,00 Rp9.000.000,00
    Interest Expense Rp1.150.318,00 p19.131.865,00
    Bank Service Charge Rp230.000,00 Rp7.730.000,00
    Income Tax Expense Rp948.240,00 Rp7.171.690,00

    Total: 236.629.161,42 236.629.161,42 .750.852.455,00 .750.852.455,00

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