PT LILAS COSMETIC

TRIAL BALANCE
PER 30 NOVEMBER 2017
No
Nama Akun Debet Kredit
Akun
11101 Cash in Bank Rp144,000,000
11102 Petty Cash Rp5,000,000
11201 Account Receivable Rp133,500,000
11202 Allowance for Doubtful Debt Rp13,350,000
11203 Employee Receivable Rp5,500,000
11310 Merchandise Inventory Rp300,000,000
11320 Office Supplies Rp7,800,000
11410 Value Added Tax - In (VAT In) Rp5,400,000
11420 Prepaid Income Tax Rp11,000,000
11430 Prepaid Insurance -
13100 Land Rp250,000,000
13210 Building at Cost Rp650,000,000
13220 Accum. Dep. - Building Rp120,750,000
13310 Office Equipment at Cost Rp115,000,000
13320 Accum. Dep. - Office Equipment Rp40,250,000
13410 Vehicle at Cost Rp300,000,000
13420 Accum. Dep. – Vehicle Rp26,125,000
21110 Accounts Payable Rp98,000,000
21120 Accrued Expense Rp6,700,000
21130 Wages & Salaries Payable Rp15,000,000
21150 Dividend Payable
21160 Value Added Tax - VAT Out Rp15,700,000
21170 Income Tax Payable Rp2,000,000
22100 Bank Loans Rp65,000,000
31100 Common Stock Rp250,000,000
36000 Retained Earnings Rp802,720,833
37000 Dividend
38000 Income Summary
39999 Historical Balancing
41100 Sales of Merchandise Rp1,250,000,000
41110 Sales Discounts Rp6,500,000
41120 Sales Returns Rp12,000,000
42000 Service Income Rp7,000,000
51000 Cost of Goods Sold Rp578,500,000
52000 Purchase Discount Rp5,400,000
53000 Freight In Rp5,000,000
61100 Wages & Salaries Expense Rp35,000,000
61300 Advertising Expense Rp12,700,000
61400 Insurance Expense -
61500 Depreciation Expense – Vehicles Rp26,125,000
61600 Elect,Telp & Water Exp Rp5,500,000
61700 Maintenance Expense Rp4,500,000
62400 Newspaper & Tabloid Expense Rp2,500,000
62500 Supplies Expense Rp6,500,000
62600 Income Tax Expense Rp4,500,000
62700 Depreciation Exp - Building Rp57,750,000
62800 Depreciation Exp – Equipment Rp19,250,000
81100 Interest Revenue Rp2,500,000
91000 Bank Charge Rp7,800,000
91100 Interest Expense Rp4,170,833
91999 Other Expense Rp5,000,000
TOTAL Rp2,720,495,833 Rp 2,720,495,833
DATA CUSTOMER
Kode Nama Alamat Tgl/Nomor Termin
Customer Invoice
C001 Beauty House Jl. Ir. H. Djuanda No.89 30 Nop 2017/ 2/10, n/30, 1%
Lb. Siliwangi, FK11BI08
C002 Etude House Jl. Sultan Iskandar Muda 17 Nop 2017/ 2/10, n/30, 1%
Cosmetics No.22-23 Kebayoran FK11BI06
Lama.
C003 Queen Plaza Jl. Prof. Dr. Soepomo 28 Nop 2017/ 2/10, n/30, 1%
Store No.44 Warung Boto FK11BI05
C004 Nunna Store Jl. Kembang Jepun No.27 15 Okt 2017/ 2/10, n/30, 1%
Plaza Bongkaran, FK09BI07
TOTAL
Saldo termasuk PPN

Rp45,000,000

Rp65,500,000

Rp12,000,000

Rp11,000,000

Rp133,500,000
DATA SUPLIER
Saldo termasuk
Kode Nama Supplier Alamat Tgl/No. Invoice Termin
PPN
S001 Innisfree 391 Orchad Road, 21 Nop 2017/ 5/15,N/60,1% Rp65,000,000
Ngee Ann City F.SL087
Singapore
S002 Cosrx Seoul, Gangnam-Gu, 27 Nop 2017/ 5/15,N/60,1% Rp33,000,000
Cheongdam-Dong 123- F.DS187
50 Korea Selatan

TOTAL Rp98,000,000
DATA PERSEDIAAN

NO Kode Nama Barang Satuan Harga Persatuan Total Harga

1 GT SE75 Green Tea series 30 Rp3,700,000 Rp111,000,000

2 OR SE05 Orchid series 35 Rp3,000,000 Rp105,000,000
3 CA SE07 Cantella series 40 Rp2,100,000 Rp84,000,000
TOTAL Rp300,000,000