UD DNF

NERACA SALDO

PER 31 DESEMBER 2014

NO NAMA AKUN DEBIT(RP) KREDIT(RP)

AKUN
1-1100 Cash in bank 67.950.000
1-1200 Petty cash 2.600.000
1-1300 Accounts receivable 14.850.000
1-1400 Merchandise inventory 9.250.000
1-1500 Store suplies 3.200.000
1-1600 Prepaid office rent 24.000.000
1-1700 Ppn receivable - -
1-1800 Ppn income 2.050.000
1-2100 Equipment at cost 24.000.000
1-2110 Acc. depreciation of equipment 4.000.000
2-1100 Account payable 15.400.000
2-1200 Wages and saleries payable - -
2-1300 Income tax payable - -
2-1400 Ppn payable - -
2-1500 Ppn outcome 2.850.000
2-1600 Expenses payable - -
3-1100 Capital-dina 87.500.000
3-1200 Drawing-dina 6.800.000
3-1300 Income summary - -
4-1100 Sales 298.500.000
4-1200 Sales retrun 4.000.000
5-1100 Cost of goods sold 177.250.000
6-1000 Advertising expeses 3.500.000
6-1100 Telephone&electricity exp 7.300.000
6-1200 Store supplies expenses 7.800.000
6-1300 Depreciation expenses 1.700.000
6-1400 Rent expense 12.000.000
6-1500 Wages and saleries expenses 36.000.000
6-1600 Income tax expenses - -
6-1900 Other operating expenses 4.000.000
jumlah 408.250.000 408.250.000