Viaa.m Akl Soal LSP 4

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PT TUNGGAL PALAPA

SALES JOURNAL
DEBIT
DATE DOC. NO CUSTOMER'S
ACCOOUNT RECEIVABLE COST OFSALES

DES 11210 51100


2 FPJ12-1 Toko Benua Jaya Rp 32,780,000.00 Rp 19,000,000
8 FPJ12-2 Toko Serasi Rp 15,246,000.00 Rp 8,800,000
14 FPJ12-3 Toko Angel Rp 19,015,000.00 Rp 11,000,000
20 FPJ12-4 Toko Kencana Rp 24,455,000.00 Rp 13,500,000

Rp 91,496,000.00 Rp 52,300,000
Rp 287,592,000.00
AL PALAPA
OURNAL
CREDIT
FREIGHT
SALES VAT - OUT INVENTORY
COLLECTED
41100 21213 42100 11310
Rp 29,500,000 Rp 3,245,000 Rp 35,000 Rp 19,000,000
Rp 13,600,000 Rp 1,496,000 Rp 150,000 Rp 8,800,000
Rp 17,000,000 Rp 1,870,000 Rp 145,000 Rp 11,000,000
Rp 22,000,000 Rp 2,420,000 Rp 35,000 Rp 13,500,000

Rp 82,100,000 Rp 9,031,000 Rp 365,000 Rp 52,300,000


Rp 287,592,000
PT TUNGGAL PALAPA
CASH RECEIPT JOURNAL

DEBIT
DATE DOC. NO ACCOUNT CREDITE OTHER
CASH IN BANK
SALES DISCCOUNT ACC. NO ACCNAME AMOUNT
DES 11120 42300
5 BKM12-1 Pelunasan Faktur Rp 17,582,400.00 Rp 177,600
9 NK12-1 Kontan/Cash In Bank Rp 15,146,640.00 5-100 Cost of good sales Rp 9,000,000
12 BKM12-3 Pelunasan Faktur Rp 16,650,000.00
11 BKM12-2 Penjualan Vehicle Rp 49,000,000 13-302 Accumulated depretiation Rp 38,000,000
8-1300 Gain/lost on Sales Vihicle Rp 9,000,000

Rp 98,379,040.00 Rp 177,600 Rp 56,000,000


Rp 154,556,640.00
APA
AL

CREDIT
ACCOUNT OTHER
SALES VAT - OUT INVENTORY
RECEVAIBLE ACCT. NO AMOUNT
11210 41100 21213 11310
Rp 17,760,000
Rp 13,524,000 Rp 1,487,640 Rp 9,000,000 4-1200 Rp 135,000
Rp 16,650,000
13301 Rp 96,000,000

Rp 34,410,000 Rp 13,524,000 Rp 1,487,640 Rp 9,000,000 Rp 96,135,000


Rp 154,556,640
PT TUNGGAL PALAPA
PURCHASE JOURNAL

DEBIT CREDIT
DATE DOC. NO. VENDOR'S MERCHANDISE ACCOUNTS
VAT IN
INVENTORY PAYABLE
11310 11430 21210
Dec-05 NP2-12 Nusa Indah Rp 15,000,000 Rp 1,650,000 Rp 16,650,000
13 L14-12 Pt Dian Persada Rp 25,200,000 Rp 2,772,000 Rp 27,972,000

Rp 40,200,000 Rp 4,422,000 Rp 44,622,000


Rp 89,244,000 Rp 89,244,000
PT TUNGGAL PALAPA
CASH PAYMENT JOURNAL

DEBIT CREDIT
DATE ACCOUNT DEBITED REF ACCOUNTS OTHER PURCHASES OTHER
CASH IN BANK
PAYABLE ACC NO AMOUNT DISCOUNT ACC. NO
21210 11120 53000
Dec-09 Account Payable Rp 33,300,000 Rp 32,634,000 Rp 666,000
2022 10 Cash In Bank 11320 Rp 800,000 Rp 2,475,000
2-1210 Rp 1,675,000
13 Value Tax Out 2-1213 Rp 9,020,000 Rp 4,635,000 1-1430
2-1212 Rp 125,000
Account Payable Rp 23,310,000 6-2900 Rp 233,100 Rp 23,543,100
2-1110 Rp 4,200,000 Rp 4,200,000
2-2100 Rp 9,849,682 Rp 11,000,000
8-2100 Rp 1,150,318
Wages & Salaries 6-1100 Rp 13,250,000 Rp 12,633,800 1-1230
2-1212
30 Marketable Securities 1-1130 Rp 18,186,000 Rp 18,186,000

Rp 56,610,000 Rp 58,489,100 Rp 109,306,900 Rp 666,000


Rp 115,099,100 Rp
CREDIT
OTHER
ACCT NAME AMOUNT

Value add tax in Rp 4,510,000

Employe receivable Rp 500,000


Income Teks Payable Rp 116,200

Rp 5,126,200
115,099,100
PT TUNGGAL PALAPA
MEMORIAL JOURNAL

DATE DOC. NO. DESCRIPTION REF DEBIT CREDIT

6 BM12-1 Account Payable 2-1210 Rp 2,442,000


Merchandise Inventory 1-1310 Rp 2,200,000
PPN Income 1-1430 Rp 242,000
21 BM12-2 Sales Returns 4-2400 Rp 800,000
PPN Outcome 1-1213 Rp 88,000
Merchandise Inventory 1-1310 Rp 500,000
Account Receivable 1-1210 Rp 888,000
COGS 5-110 Rp 500,000

Rp 3,830,000 Rp 3,830,000
Rp 3,830,000 Rp 3,830,000
TRIAL BLANCE
PT TUNGGAL PALAPA
PER 30 NOVEMBER 2022

NOVEMBER 30, 2022


NO AKUN ACCOUNT TITTLE
DEBIT CREDIT
11100 Petty Cash Rp 3,000,000
11120 Cash In Bank Rp 182,811,550
11130 Marketable Equity Securities
11210 Account Receivable Rp 57,720,000
11220 Allowance For Bad Debts Rp 4,000,000
11230 Employee Receivable Rp 1,000,000
11310 Merchandise Inventory Rp 82,000,000
11320 Store Suplies Rp 6,800,000
11410 Prepaid Rent Rp 10,000,000
11420 Prepaid Insurance Rp 4,250,000
11430 Value Add Taxes In Rp 4,510,000
12100 Invesment Rp 207,500,000
13100 Land Rp 275,000,000
13210 Building Rp 144,000,000
13220 Accumulated Depreciation - Building Rp 52,800,000
13301 Vehicles Rp 96,000,000
13302 Accumulated Depreciation - Vehicles Rp 38,000,000
13401 Equipment Rp 60,000,000
13402 Accumulated Depreciation - Equipment Rp 13,750,000
21110 Credit Card Rp 4,200,000
21210 Account Payable Rp 56,610,000
21211 Accrued Expense Rp 1,675,000
21212 Income Tax Payable Rp 125,000
21213 Value Added Taxes Out Rp 9,020,000
22100 Bank BNI'45 Loan Rp 135,331,547
31000 Command Stock Rp 400,000,000
31001 Retained Earning Rp 250,000,000
31002 Additional Paid In Capital Rp 80,000,000
31003 Devidend Rp 40,000,000
31004 Income Summary
41100 sales Rp 629,845,000
42100 Freight Collected Rp 7,500,000
42200 Late Fee Collected Rp 2,500,000
42300 Sales Discount Rp 8,500,000
42400 Sales return Rp 9,000,000
51100 Cost Of Goods sold Rp 323,440,000
52000 Freight Paid Rp 1,220,000
53000 Purchases Discount
61100 Wages & salaries Rp 51,550,000
61200 Advertising Expense Rp 19,500,000
61400 Utility Expense Rp 7,200,000
61500 Water, Telepon & Electricity Expense Rp 5,400,000
62100 Rent expense Rp 20,000,000
62200 Supplies Expense Rp 7,600,000
62300 maintenance And Repair Expense Rp 10,000,000
62400 Bad Debts Expense
62500 Depreciation Expense - Building Rp 13,200,000
62600 Depreciation expense - Vehicles Rp 11,000,000
62700 Depreciation Expense - Equipment Rp 6,250,000
62800 Insurance Expense Rp 8,950,000
62900 Late Fee Expense
81100 Interest Income Rp 3,750,000
81200 Devidend Income Rp 20,000,000
81300 gain/loss Sales Vehicles
62900 Interest Expense Rp 17,981,547
82200 Bank Service Charge Rp 7,500,000
93100 Income Tax Expense Rp 6,223,450
Amount Rp 1,709,106,547 Rp 1,709,106,547
PT TUNGGAL PALAPA
RECAPITULATION JOURNAL

SALES JOURNAL RECAPITULATION


DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11210 Rp 91,496,000 41100 Rp 82,100,000
51100 Rp 52,300,000 21213 Rp 9,031,000
42100 Rp 365,000
11310 Rp 52,300,000

CASH RECEIPT JOURNAL RECAPITULATION


DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11120 Rp 98,379,040 11210 Rp 34,410,000
5-100 Rp 9,000,000 41100 Rp 13,524,000
13-302 Rp 38,000,000 21213 Rp 1,487,640
8-1300 Rp 9,000,000 11310 Rp 9,000,000
4-1200 Rp 135,000
13301 Rp 96,000,000

PURCHASES JOURNAL RECAPITULATION


DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11310 Rp 40,200,000 21,210 Rp 44,622,000
11430 Rp 4,422,000

CASH PAYMENT JOURNAL RECAPITULATION


DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
21210 Rp 56,610,000 11120 Rp 109,306,900
11320 Rp 800,000 53000 Rp 666,000
2-1210 Rp 1,675,000 1-1430 Rp 4,510,000
2-1213 Rp 9,020,000 1-1230 Rp 500,000
2-1212 Rp 125,000 2-1212 Rp 116,200
6-2900 Rp 233,100
2-1110 Rp 4,200,000
2-2100 Rp 9,849,682
8-2100 Rp 1,150,318
6-1100 Rp 13,250,000
1-1130 Rp 18,186,000

MEMORIAL JOURNAL RECAPITULATION


DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
2-1210 Rp 2,442,000 12-1309 Rp 2,200,000
4-2400 Rp 800,000 1-1430 Rp 242,000
2-1213 Rp 88,000 1-1210 Rp 888,000
1-1310 Rp 500,000 5-110 Rp 500,000
PT TUNGGAL PALAPA
GENERAL LEDGER

Account Number
Account PETTY CASH GENERAL LEDGER
11100
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 3,000,000

Account Number
Account CASH IN BANK GENERAL LEDGER
11120
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 182,811,550
Rp 98,379,040 Rp 281,190,590
Rp109,306,900 Rp 171,883,690
Account Number
Account MARKETABLE EQUITY SECURITIES GENERAL LEDGER
11130
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening balance Rp18,186,000.00

Account Number
Account ACCOUNT RECEIVABLE GENERAL LEDGER
11210
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening balance Rp 57,720,000
Rp 91,496,000 Rp 149,216,000
Rp 34,410,000 Rp 114,806,000
Rp 888,000 Rp 113,918,000
Account Number
Account ALLOWANCES FOR BAD DEBTS GENERAL LEDGER
11220
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 4,000,000

Account Number
Account EMPLOYEE RECEIVABLE GENERAL LEDGER
11230
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 1,000,000
Rp 500,000 Rp 500,000
Account Number
Account MERCHANDISE INVENTORY GENERAL LEDGER
11310
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 82,000,000
Rp 52,300,000 Rp 29,700,000
Rp 9,000,000 Rp 20,700,000
Rp 40,200,000 Rp 60,900,000
Rp 2,200,000 Rp 58,700,000
Rp 500,000 Rp 59,200,000

Account Number
Account STORE SUPPLIES GENERAL LEDGER
11320
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 6,800,000
Rp 800,000 Rp 7,600,000
Account Number
Account PREPAID RENT GENERAL LEDGER
11410
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 10,000,000

Account Number
Account PREPAID INSURANCE GENERAL LEDGER
11420
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 4,250,000
Account Number
Account VALUE ADDED TAXES IN GENERAL LEDGER
11430
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 4,510,000
Rp 4,422,000 Rp 8,932,000
Rp 4,510,000 Rp 4,422,000
Rp 242,000 Rp 4,180,000

Account Number
Account INVESMENT GENERAL LEDGER
12100
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 207,500,000
Account Number
Account LAND GENERAL LEDGER
13100
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 275,000,000

Account Number
Account BUILDING GENERAL LEDGER
13210
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 144,000,000
Account
ACCUMULATED DEPRECIATION - GENERAL LEDGER
Account Number
BUILDING 13220
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 52,800,000

Account Number
Account VEHICLES GENERAL LEDGER
13301
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 96,000,000
Rp 96,000,000 Rp -
Account
ACCUMULATED DEPRECIATION - GENERAL LEDGER
Account Number
VEHICLES 13302
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 38,000,000
Rp 38,000,000 Rp -

Account Number
Account EQUIPMENT GENERAL LEDGER
13401
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 60,000,000
Account
ACCUMULATED DEPRECIATION - GENERAL LEDGER
Account Number
EQUIPMENT 13402
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 13,750,000

Account Number
Account CREDIT CARD GENERAL LEDGER
21110
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 4,200,000
Rp 4,200,000 Rp -
Account Number
Account ACCOUNT PAYABLE GENERAL LEDGER
21210
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 56,610,000
Rp 56,610,000
Rp 44,622,000 Rp 101,232,000
Rp 56,610,000 Rp 44,622,000
Rp 1,675,000 Rp 42,947,000
Rp 2,442,000 Rp 40,505,000

Account Number
Account ACCRUED EXPENSE GENERAL LEDGER
21211
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp -
Account Number
Account INCOME TAX PAYABLE GENERAL LEDGER
21212
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp -

Account Number
Account VALUE ADDED TAX OUT GENERAL LEDGER
21213
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 9,020,000
Rp 9,031,000 Rp 18,051,000
Rp 1,487,640 Rp 19,538,640
Rp 9,020,000 Rp 10,518,640
Rp 88,000
Account Number
Account BANK BNI'46 LOAN GENERAL LEDGER
22100
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 135,331,547

Account Number
Account COMMAND STOCK GENERAL LEDGER
31000
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 400,000,000
Account Number
Account RETAINED EARNING GENERAL LEDGER
31001
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 250,000,000

Account Number
Account ADDITIONAL PAID IN CAPITAL GENERAL LEDGER
31002
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 80,000,000
Account Number
Account DEVIDEND GENERAL LEDGER
31003
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening balance Rp 40,000,000

Account Number
Account INCOME SUMMARY GENERAL LEDGER
31004
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance
Account Number
Account SALES GENERAL LEDGER
41100
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 629,845,000
Rp 82,100,000 Rp 711,945,000
Rp 13,524,000 Rp 725,469,000

Account Number
Account FREIGHT COLLECTED GENERAL LEDGER
42100
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 7,500,000
Rp 365,000 Rp 7,865,000
Account Number
Account LATE FEE COLLECTED GENERAL LEDGER
42200
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp2,500,000.00

Account Number
Account SALES DISCOUNT GENERAL LEDGER
42300
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 8,500,000
Account Number
Account SALES RETURN GENERAL LEDGER
42400
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 9,000,000

Account Number
Account COST OF GOODS SALES GENERAL LEDGER
51100
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 323,440,000
Rp 52,300,000 Rp 375,740,000
Account Number
Account FREIGHT PAID GENERAL LEDGER
52000
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 1,220,000

Account Number
Account PURCHASES DISCOUNT GENERAL LEDGER
53000
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance
Rp 666,000
Account Number
Account WAGES & SALARIES GENERAL LEDGER
61100
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 51,550,000

Account Number
Account ADVERTISING EXPENSE GENERAL LEDGER
61200
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 19,500,000
Account Number
Account UTILITY EXPENSE GENERAL LEDGER
61400
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 7,200,000

Account
WATER, TELEPON & ELECTRITY GENERAL LEDGER
Account Number
EXPENSE 61500
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 5,400,000
Account Number
Account RENT EXPENSE GENERAL LEDGER
62100
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 20,000,000

Account Number
Account SIPPLIES EXPENSE GENERAL LEDGER
62200
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 7,600,000
Account
MAINTENANCE AND REPAIR GENERAL LEDGER
Account Number
EXPENSE 62300
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 10,000,000

Account Number
Account BAD DEBTS EXPENSE GENERAL LEDGER
62400
Balance
date Description Ref. Debit Credit
Debit Credit
Account Number
Account DEPRECIATION EXPENSE - BUILDING GENERAL LEDGER
62500
Balance
date Description Ref. Debit Credit
Debit Credit
Rp 13,200,000

Account Number
Account DEPRECIATION EXPENSE - VEHICLES GENERAL LEDGER
62600
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 11,000,000
Account Number
Account DEPRECIATION EXPENSE - EQIPMENT GENERAL LEDGER
62700
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 6,250,000

Account Number
Account INSURANCE EXPENSE GENERAL LEDGER

Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 8,950,000
Account Number
Account LATE FEE EXPENSE GENERAL LEDGER
62900
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp233,100.00

Account Number
Account INTEREST INCOME GENERAL LEDGER
81100
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 3,750,000
Account Number
Account DEVIDEND INCOME GENERAL LEDGER
81200
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 20,000,000

Account Number
Account GAIN/LOSS SALES VEHICLES GENERAL LEDGER
81300
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance
Account Number
Account INTEREST EXPENSE GENERAL LEDGER
82100
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 17,981,547

Account Number
Account BANK SERVICE CHARGE GENERAL LEDGER
82200
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 7,500,000
Account Number
Account INCOME TAX EXPENSE GENERAL LEDGER
93100
Balance
date Description Ref. Debit Credit
Debit Credit
1 Opening Balance Rp 6,223,450
PT TUNGGAL PALAPA
TRIAL BALANCE
December 31, 2022

ACCOUNT NO. ACCOUNT NAME DEBIT CREDIT

11100 Petty Cash Rp 3,000,000


11120 Cash In Bank Rp 171,883,690
11130 Marketable Equity Securities Rp 18,186,000
11210 Account Receivable Rp 113,918,000
11220 Allowance For Bad Debts Rp 4,000,000
11230 Employee Receivable Rp 500,000
11310 Merchandise Inventory Rp 59,200,000
11320 Store Suplies Rp 7,600,000
11410 Prepaid Rent Rp 10,000,000
11420 Prepaid Insurance Rp 4,250,000
11430 Value Add Taxes In Rp 4,180,000
12100 Invesment Rp 207,500,000
13100 Land Rp 275,000,000
13210 Building Rp 144,000,000
13220 Accumulated Depreciation - Building Rp 52,800,000
13301 Vehicles Rp -
13302 Accumulated Depreciation - Vehicles Rp -
13401 Equipment Rp 60,000,000
13402 Accumulated Depreciation - Equipment Rp 13,750,000
21110 Credit Card Rp -
21210 Account Payable Rp 40,505,000
21211 Accrued Expense
21212 Income Tax Payable
21213 Value Added Taxes Out Rp 10,518,640
22100 Bank BNI'45 Loan Rp 135,331,547
31000 Command Stock Rp 400,000,000
31001 Retained Earning Rp 250,000,000
31002 Additional Paid In Capital Rp 80,000,000
31003 Devidend Rp 40,000,000
31004 Income Summary
41100 sales Rp 725,469,000
42100 Freight Collected Rp 7,865,000
42200 Late Fee Collected Rp 2,500,000
42300 Sales Discount Rp 8,500,000
42400 Sales return Rp 9,000,000
51100 Cost Of Goods sold Rp 375,740,000
52000 Freight Paid Rp 1,220,000
53000 Purchases Discount Rp 666,000
61100 Wages & salaries Rp 51,550,000
61200 Advertising Expense Rp 19,500,000
61400 Utility Expense Rp 7,200,000
61500 Water, Telepon & Electricity Expense Rp 5,400,000
62100 Rent expense Rp 20,000,000
62200 Supplies Expense Rp 7,600,000
62300 maintenance And Repair Expense Rp 10,000,000
62400 Bad Debts Expense
62500 Depreciation Expense - Building Rp 13,200,000
62600 Depreciation expense - Vehicles Rp 11,000,000
62700 Depreciation Expense - Equipment Rp 6,250,000
62800 Insurance Expense Rp 8,950,000
62900 Late Fee Expense Rp 233,100
81100 Interest Income Rp 3,750,000
81200 Devidend Income Rp 20,000,000
81300 gain/loss Sales Vehicles
82100 Interest Expense Rp 17,981,547
82200 Bank Service Charge Rp 7,500,000
93100 Income Tax Expense Rp 6,223,450
Amount Rp 1,686,765,787 ###

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