PT SEJAHTERA ( CIPTA )

Jalan Dr. Sutomo No. 191 Medan

Trial Balance

December 2018
25/02/2021 Page 1
14:56:22
Account Debit Credit YTD Debit YTD Credit

Petty Cash Rp550.000,00 Rp2.450.000,00

Cash in Bank p13.600.600,00 196.412.150,00
Accounts Receivable p55.695.000,00 112.895.000,00
Allowance for Uncollectile Acc Rp1.644.750,00 Rp5.644.750,00
Employee Receivable Rp500.000,00 Rp500.000,00
Merchandise Inventory p23.428.571,42 p58.571.428,58
Store Supplies Rp3.800.000,00 Rp3.000.000,00
Prepaid Rent Rp850.000,00 Rp9.150.000,00
Prepaid Insurance Rp2.000.000,00 Rp2.250.000,00
Value Added Tax - In Rp200.000,00 Rp3.800.000,00
Stock Invesment Rp0,00 207.500.000,00
Land Rp0,00 275.000.000,00
Building Rp0,00 144.000.000,00
Acc. Dep. Building Rp1.250.000,00 p54.050.000,00
Vehicle at cost p96.000.000,00 Rp0,00
Acc. Dep. Vehicles p38.000.000,00 Rp0,00
Equipment Rp0,00 p60.000.000,00
Acc. Dep. Equipment Rp1.200.000,00 p14.950.000,00
Credit Card Rp4.200.000,00 Rp0,00
Accounts Payable p14.300.000,00 p41.800.000,00
Accruad Expense Rp175.000,00 Rp1.500.000,00
Income Tax Payable Rp939.440,00 Rp1.064.440,00
Value Added Taxes - Out Rp982.400,00 Rp9.482.400,00
Bank BNI 46 Loan Rp9.849.682,00 125.481.865,00
Common Stock Rp0,00 400.000.000,00
Retained Earnings Rp0,00 330.000.000,00
Devident Rp0,00 p40.000.000,00
Sales p95.624.000,00 725.469.000,00
Freight Collected Rp500.000,00 Rp8.000.000,00
Late Fee Collected Rp0,00 Rp2.500.000,00
Sales Discount Rp176.000,00 Rp8.676.000,00
Sales Returns Rp800.000,00 Rp9.800.000,00
Cost of Goods Sold p61.428.571,42 384.868.571,42
Freight Paid Rp0,00 Rp1.220.000,00
Purchase Discount Rp660.000,00 Rp660.000,00
Wages & Salaries p13.250.000,00 p64.800.000,00
Advertising Expense Rp0,00 p19.500.000,00
Utility Expense Rp0,00 Rp7.200.000,00
Wtr, Tlp & Electicity Exp Rp1.500.000,00 Rp6.900.000,00
Rent Expense Rp850.000,00 p20.850.000,00
Supplies Expense Rp4.600.000,00 p12.200.000,00
Maintenance and Repair Expe Rp550.000,00 p10.550.000,00
Bad Debt Expense Rp1.644.750,00 Rp1.644.750,00
Dep. Expense -Building Rp1.250.000,00 p14.450.000,00
Dep. Expense - Vihicles Rp0,00 p11.000.000,00
Dep. Expenses- Equipment Rp1.200.000,00 Rp7.450.000,00
Insurance Expense Rp2.000.000,00 p10.950.000,00
Late Fee Expense Rp231.000,00 Rp231.000,00
Interest Income Rp6.500.000,00 p10.250.000,00
Devidend Income Rp0,00 p20.000.000,00
Gain/Loss on Sales Plant Aset Rp9.000.000,00 Rp9.000.000,00
Interest Expense Rp1.150.318,00 p19.131.865,00
Bank Service Charge Rp230.000,00 Rp7.730.000,00
Income Tax Expense Rp948.240,00 Rp7.171.690,00

Total: 236.629.161,42 236.629.161,42 .750.852.455,00 .750.852.455,00