PT.

CAHAYA
Neraca Saldo Per 1 Desember 2018
11110 Cash In Bank Rp 276,120,000
11120 Petty Cash Rp 6,000,000
11210 Account Receivable Rp 110,000,000
11220 Allowence For Doubtful Debt Rp (7,200,000)
11310 Merchendise Inventory Rp 164,000,000
11320 Supplier Rp 13,600,000
11410 Prepaid Rent Rp 3,000,000
11420 Prepaid Insurance Rp 8,000,000
12100 Stock Investement Rp 670,000,000
13100 Land Rp 550,000,000
13210 Building At Cost Rp 320,000,000
13220 Building Accumulated Depr Rp (30,500,000)
13301 Vehicle At Cost Rp 160,000,000
13302 Vehicle Accumulated Depr Rp (10,000,000)
13401 Equipment At Cost Rp 130,000,000
13402 Equipment Accumulated Depr Rp (43,000,000)
21110 Credit Card Rp (8,400,000)
21210 Account Payable Rp (154,000,000)
21211 Accrued Expanse Rp (2,600,000)
21310 PPN Outcome Rp (147,400,000)
21320 PPN Income Rp 112,200,000
22100 Bank Mandiri Loan (KUK) Rp (200,000,000)
31100 Common Stock Rp (1,580,000,000)
31200 Reteined Earning Rp (106,000,000)
41100 Sales Of Merchendise Rp (1,109,000,000)
42100 Freight Collect Rp (15,000,000)
42200 Late Fe Collected
42300 Sales Discount Rp 17,000,000
51100 Cost Of Good Sold Rp 646,880,000
52000 Freight Paid Rp 2,440,000
53000 Purchase Discount Rp (2,180,000)
61100 Advertising Expanse Rp 28,000,000
61200 In Store Promotion Expanse Rp 16,000,000
62100 Utility Expanse Rp 14,400,000
62200 Telephone Expanse Rp 10,800,000
62300 Rent Expanse Rp 25,000,000
62400 Supplies Expanse Rp 15,200,000
62500 Maintenance and Repair Expanse Rp 20,000,000
62600 Bad Debt Expanse Rp 4,000,000
62700 Depreciation Expanse Rp 27,500,000
62800 Insurance Expanse Rp 13,000,000
62900 Late Fee Expanse
63100 Wages and Salearies Rp 53,000,000
81000 Interest Income Rp (7,000,000)
82000 Deviden Income Rp (17,000,000)
91000 Interest Expanse Rp 8,140,000
92000 Bank Service Charge Rp 15,000,000
JUMLAH Rp 3,439,280,000 Rp (3,439,280,000)