Neraca Saldo Dan Jurnal Penyesuaian PT Gyan
Neraca Saldo Dan Jurnal Penyesuaian PT Gyan
Neraca Saldo Dan Jurnal Penyesuaian PT Gyan
TRIAL BALANCE
DECEMBER 31, 2018
No.
Account Name Account Debit Credit
1-1100 Cash in Bank
Rp580,730,500
1-1200 Petty Cash
Rp2,500,000
1-1300 Accounts Receivable
Rp750,300,000
1-1400 Allowance for Doubtful Debt
Rp18,000,000
1-1500 Merchandise Inventory
Rp488,925,000
1-1600 Store Supplies
Rp6,500,000
1-1700 Prepaid Insurance
Rp14,000,000
1-1800 Prepaid Rent
Rp21,200,000
Jan-10 PPN Income
Rp35,920,000
Jan-00 Equipment at Cost
Rp65,700,000
Jan-10 Equipment Accum Depr.
Rp24,750,000
Jan-10 Vehicle at cost
Rp105,000,000
Jan-20 Vehicle Accumulated Depr.
Rp37,250,000
2-1100 Accounts Payable
Rp599,720,000
2-1200 Expense Payable
Rp -
2-1300 Income Tax Payable
Rp -
2-1400 PPN Payable
Rp -
2-1500 PPN Outcome
Rp69,200,000
Feb-00 Bank Mandiri Loan
Rp360,000,000
3-1100 Capital Stock
Rp590,000,000
3-1200 Retained Earning
Rp15,000,000
3-1300 Devidend Rp28,750,000
3-1400 Income Summary
Rp -
4-1100 Sales Rp1,464,750,000
4-1200 Freight Collected
Rp250,000
4-1300 Sales Return
Rp29,400,000
4-1400 Sales Discount
Rp1,937,000
5-1100 Cost of Goods Sold
Rp915,775,000
5-1200 Freight Paid
Rp14,600,000
5-1300 Purchase Discount
Rp1,606,000
6-1000 Advertising Expenses
Rp3,750,000
6-1100 Telepon, Water and
Electricity Expense
Rp6,500,000
6-1200 Store Supplies Expense
Rp4,550,000
6-1300 Bad Debt Expense
Rp12,500,000
6-1400 Depreciation Expenses
Rp27,750,000
6-1500 Insurance Expense
Rp11,400,000
6-1600 Rent Expense
Rp10,500,000
6-1700 Wages & Salaries Expense
Rp28,500,000
6-1800 Other Operating Expense
Rp9,500,000
8-1100 Interest Revenue
Rp13,700,000
8-1200 Late Fees Collected
Rp1,595,000
9-1100 Interest Expense
Rp4,000,000
9-1200 Bank Service Charge
Rp8,200,000
9-1300 Income Tax Expense
Rp7,433,500
9-1400 Late Fees Paid
Rp -
### Rp3,195,821,000
PT GYAN COMPUTER
ADJUSMENT ENTRIES
DECEMBER 31, 2018