LOS AMIGOS PRINTING

GENERAL LEDGER
December 2022

Name : Cash In Bank No : 1-1100

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
DES 1 saldo 87,470,000 83570000
2022 1 Gaji Karyawan 3,900,000 79670000
7 PT GRAFIKA EXPRESS 28,028,000 51642000
9 Pem. Perleng 9,000,000 42642000
10 PT Maju Printing 24,200,000 18442000
18 PT. Prima Copier 16,500,000 1942000
30 Bank BRB 18,000,000 -16058000

10

Name : Account Receiveable No : 1-1300

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
DES 1 saldo 84,700,000 84,700,000
2022

Name : Allowance for Doubtful Debt No : 1-1400

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
 DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
DES 1 saldo 10,700,000 10,700,000
2022

Name : Merchandise Inventory No : 1-1500

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
DES 1 saldo 520,000,000 520,000,000
2022

Name : Store Supplier No : 1-1600

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
DES 1 saldo 9,800,000 9,800,000
2022 9 pembelian 9,000,000 18800000

Name : Prepaid Insurance No : 1-1700

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
 DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
DES 1 saldo 15,300,000 15,300,000
2022

Name : Prepaid Rent No : 1-1800

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
DES 1 saldo 21,300,000 21,300,000
2022

Name : Equiptment at Cost No : 1-2100

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
DES 1 saldo 74,300,000 74,300,000
2022

Name : Equiptment Account Dep No : 1-2110

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
 DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
DES 1 saldo 27,500,000 27,500,000
2022

Name : Wages & Salary Payable No : 2-1200

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
DES 1 saldo 3,900,000 3,900,000
2022

Name : Telephone & Electricity Payable No : 2-1300

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
DES 1 saldo
2022
Name : Bank Loan No : 2-2100
BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
DES 1 saldo 315,000,000 0
2022 30 pembayaran 15,000,000 300000000

Name : Share Capital Ordinary No : 3-1100

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
DES 1 saldo 0
2022

Name : Dividend No : 3-1200

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
DES 1 saldo 25,400,000 25,400,000
2022

Name : Retained Earning No : 3-1300

 BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
DES 1 saldo 267,450,000 0 267,450,000
2022

Name : Income Summary No : 3-1400

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
DES 1 saldo 0
2022

Name : Sales No : 4-1100

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
DES 1 saldo 524,750,000 0 524,750,000
2022

Name : Sales Return & Allowances No : 4-1200

 BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
DES 1 saldo 87,470,000 87,470,000
2022

Name : Sales Discount No : 4-1300

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
DES 1 saldo 87,470,000 87,470,000
2022

Name : Cost of Goods Sold No : 5-1100

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
DES 1 saldo 314,100,000 314,100,000
2022

Name : Freight Raid No : 5-1200

 BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
DES 1 saldo 8,800,000 8,800,000
2022

Name : Advertising Expenses No : 6-1000

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
DES 1 saldo 4,200,000 4,200,000
2022

Name : Telephone & Electricity Expenses No : 6-1100

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
DES 1 saldo 8,700,000 8,700,000
2022

Name : Store Supplies Expenses No : 6-1200

 BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
DES 1 saldo 4,750,000 4,750,000
2022

Name : Bad Debt Expenses No : 6-1300

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
DES 1 saldo 15,100,000 15,100,000
2022

Name : Depreciation Expenses No : 6-1400

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
DES 1 saldo 16,500,000 16,500,000
2022

Name : Insurance Expenses No : 6-1500

 BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
DES 1 saldo 14,300,000 14,300,000
2022

Name : Rent Expenses No : 6-1600

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
DES 1 saldo 23,300,000 23,300,000
2022

Name : Wages & Salaries Expenses No : 6-1700

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
DES 1 saldo 36,300,000 36,300,000
2022

Name : Other Operating Expenses No : 6-1700

 BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
DES 1 saldo 9,300,000 9,300,000
2022

Name : Interest Revenue No : 8-1100

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
DES 1 saldo 6,100,000 0 6,100,000
2022

Name : Interest Expenses No : 9-1100

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
DES 1 saldo 9,480,000 9,480,000
2022 30 pembayaran 3,000,000 12480000

Name : Bank Service Charge No : 9-1200

 BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
DES 1 saldo 6,600,000 6,600,000
2022
 LOS AMIGOS PRINTING
TRIAL BALANCE
DESEMBER 2022
ACC NO ACCOUNT NAME DEBET CREDIT
1-1100 Cash In Bank
1-1300 Account Receiveable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-2100 Equipment at Cost
1-2110 Equipment Accum Dep
2-1100 Accounts Payable
2-1200 Wages & Salaries Payable
2-1300 Telephone & Electricity Payable
2-2100 Bank Loan
3-1100 Share Capital Ordinary
3-1200 Dividen
3-1300 Retained Earning
3-1400 Income Summary
4-1100 Sales
4-1200 Sales Return & Allowances
4-1300 Sales Discount
5-1100 Cost of Goods Sold
5-1200 Freight Paid
6-1000 Advertising Expenses
6-1100 Telephone & Electricity Expenses
6-1200 Store Supplies Expenses
6-1300 Bad Debt Expenses
6-1400 Depreciation Expenses
6-1500 Insurance Expenses
6-1600 Rent Expenses
6-1700 Wages & Salaries Expenses
6-1700 Other Operating Expenses
8-1100 Interest Revenue
9-1100 Interest Expenses
9-1200 Bank Service Charge
TOTAL