PT.

ELIS ROSMANAWATI ELEKTRONIK

Neraca Saldo (Klasik)
Per Tgl. 30 Nov 2015
No. Akun Nama Akun Debit Kredit
110,000.00 Cash 34,800,000.00 -
110000-01 Petty Cash - IDR 9,800,000.00 -
110000-02 General Cash - IDR 25,000,000.00 -
120,000.00 Bank 4,493,195,000.00 -
120000-01 BCA Bank - IDR 3,665,500,000.00 -
120000-02 BCA Bank - USD 827,695,000.00 -
130,000.00 Cash Equivalent 2,540,000,000.00 -
130000-01 Notes Receivable 40,000,000.00 -
130000-02 Common Stock 2,500,000,000.00 -
140,000.00 Accounts Receivable 356,550,000.00 -
140000-02 Accounts Receivable - USD 94,050,000.00 -
1,400,001.00 Accounts Receivable 262,500,000.00 -
150,000.00 Merchandise Inventory 1,065,435,000.00 -
150000-01 Inventory AC 416,250,000.00 -
150000-02 Inventory TV 91,950,000.00 -
150000-03 Inventory Kulkas 360,421,000.00 -
150000-04 Inventory Mesin Cuci 135,085,000.00 -
150000-05 Inventory Pompa Air 61,729,000.00 -
153,000.00 Allowance for Doubful Account - 17,500,000.00
160,000.00 Prepaid Expenses 825,000,000.00 -
160000-01 Prepaid Rent 245,000,000.00 -
160000-02 Prepaid Insurance 125,000,000.00 -
160000-03 Prepaid Tax Income 285,000,000.00 -
160000-04 Prepaid VAT 170,000,000.00 -
161,000.00 VAT Income 267,000,000.00 -
170,000.00 Supplies 767,170,000.00 -
170000-01 Office Supplies 514,520,000.00 -
170000-02 Store Supplies 252,650,000.00 -
180,000.00 Fixed Assets 1,801,000,000.00 -
180000-01 Land 500,000,000.00 -
180000-02 Building 900,000,000.00 -
180000-03 Office Equipment 30,500,000.00 -
180000-04 Store Equipment 35,500,000.00 -
180000-05 Car Vehicle 335,000,000.00 -
210,000.00 Account Payable - 279,600,000.00
210000-02 Account Payable - USD - 96,800,000.00
2,100,001.00 Account Payable - 182,800,000.00
212,000.00 Tax Income Payable - 42,000,000.00
213,000.00 VAT Payable - 42,000,000.00
214,000.00 VAT Outcom - 335,000,000.00
221,000.00 Wages & Salaries Payable - 25,000,000.00
223,000.00 Telephone Payable - 1,113,281.25
224,000.00 Electricity Payable - 1,500,000.00
225,000.00 Water Payable - 2,100,000.00
226,000.00 Dividen Payable - 4,500,000.00
270,000.00 Long Term Liability - 320,000,000.00
270000-01 BCA Bank Loan - IDR - 320,000,000.00
310,000.00 Equity - 6,350,000,000.00
310000-01 Common Stock - 4,850,000,000.00
310000-02 Preferred Stock - 1,500,000,000.00
310,001.00 OPENING BALANCE EQUITY - 245,758,593.75
410,000.00 Revenue - 15,075,649,750.00
410000-01 Sales AC - 6,945,662,500.00
410000-02 Sales TV - 3,178,218,750.00
410000-03 Sales Kulkas - 4,107,538,750.00
410000-04 Sales Mesin Cuci - 409,893,750.00
410000-05 Sales Pompa Air - 434,336,000.00
420,000.00 Sales Return 55,769,000.00 -
420000-01 Sales Return AC 33,250,000.00 -
420000-03 Sales Return Kulkas 22,519,000.00 -
510,000.00 Cost of Sales 8,614,657,000.00 -
510000-01 Cost of Sales AC 3,968,950,000.00 -
510000-02 Cost of Sales TV 1,816,125,000.00 -
510000-03 Cost of Sales Kulkas 2,347,165,000.00 -
510000-04 Cost of Sales Mesin Cuci 234,225,000.00 -
510000-05 Cost of Sales Pompa Air 248,192,000.00 -
520,000.00 Freight Paid 12,600,000.00 -
610,000.00 Marketing Expenses 746,950,000.00 -
610000-01 Comission Expense 10,500,000.00 -
610000-02 Delivery Expense 3,450,000.00 -
610000-03 Advertising Expense 57,800,000.00 -
610000-04 Promotion Expense 675,200,000.00 -
620,000.00 Wages & Salaries Expenses 852,000,000.00 -
640,000.00 Telephone Expense 22,500,000.00 -
650,000.00 Electricity Expense 28,250,000.00 -
660,000.00 Water Expense 14,300,000.00 -
670,000.00 Other Operating Expense 10,100,000.00 -
690,000.00 Depreciation Expenses 109,518,750.00 -
690000-01 Building Dep. Expense 41,250,000.00 -
690000-02 Office Equipment Dep. Expense 4,904,166.63 -
690000-03 Store Equipment Dep. Expense 4,067,708.37 -
690000-04 Car Vehicle Dep. Expense 59,296,875.00 -
730,000.00 Store Supplies Expense 24,750,000.00 -
740,000.00 Bad Debt Expense 12,000,000.00 -
760,000.00 Rent Expense 22,900,000.00 -
770,000.00 Insurance Expense 11,400,000.00 -
810,000.00 Other Income - 18,423,125.00
810000-01 Interest Revenue - 18,423,125.00
910,000.00 Other Expense 30,300,000.00 -
910000-02 Bank Interest Expense 22,600,000.00 -
910000-03 Services Charge of Bank 7,700,000.00 -
22,718,144,750.00 22,718,144,750.00