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UD. BUANA
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TRIAL BALANCE, PER 1 DESEMBER 2018
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KODENAMA AKUNDEBETKREDIT
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1-1100Cash in Bank Rp 42.770.000
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1-1200Petty Cash Rp 9.800.000
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1-1300Accounts Receivable Rp 85.800.000
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1-1400Allowance for Doubtful Debt Rp 11.800.000
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1-1500Merchandise Inventory Rp 520.000.000
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1-1600Store Supplies Rp 9.800.000
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1-1700Prepaid Insurance Rp 15.300.000
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1-1800Prepaid Rent Rp 21.300.000
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1-1900Prepaid Tax Rp 15.000.000
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1-2100Equipment at Cost Rp 63.300.000
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1-2110Equipment Accum Dep Rp 16.500.000
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2-1100Accounts Payable Rp 69.300.000
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2-1200Expense Payable Rp 3.900.000
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2-1300Income Tax Payable
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2-1400PPN Payable Rp 1.500.000
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2-1500PPN Outcome
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2-1600PPN Income
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2-2100Bank Permata Loan Rp 301.000.000
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3-1100Raka Capital Rp 366.500.000
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3-1200Raka, Drawing Rp 25.400.000
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4-1100Sales Rp 503.300.000
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4-1200Sales Return
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5-1100Cost of goods Sold Rp 314.100.000
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5-1200Freight Paid Rp 8.800.000
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6-1000Advertising Expenses Rp 4.200.000
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6-1100
Telephone & Electricity expenses
 Rp 8.700.000
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6-1200Store Supplies Expenses Rp 4.750.000
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6-1300Bad Debt Expense Rp 15.100.000
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6-1400Depreciation Expense Rp 16.500.000
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6-1500Insurance Expense Rp 14.300.000
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6-1600Rent Expense Rp 23.300.000
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6-1700Wages & Salaries Rp 36.300.000
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6-1800Other Operating Expense Rp 9.300.000
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8-1100Interest Revenue Rp 6.100.000
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9-1100Interest Expense Rp 9.480.000
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9-1200Bank Service Charge Rp 6.600.000
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9-1300Income Tax Expense
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 Rp 1.279.900.000 Rp 1.279.900.000
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