PT ZALIA

TRIAL BALANCE
DESEMBER 31 2018
ACC.NO ACCOUNT NAME DEBIT KREDIT
11100 Cash In Bank BNI Rp 861,076,606 Rp -
11200 Petty Cash Rp 10,000,000 Rp -
11300 Account Receivable Rp 2,156,387,000 Rp -
11400 Allowance of Doubtful Debt Rp - Rp 96,240,400
11500 Merchandise Inventory Rp 709,280,000 Rp -
11600 Office Suplies Rp 10,142,500 Rp -
11700 Prepaid Insurance Rp 3,120,000 Rp -
11800 Prepaid Rent Rp 174,500,000 Rp -
11900 VAT In Rp 188,689,600 Rp -
11902 Prepaid Income Taxes Rp 108,631,600 Rp -
12100 Investment Rp 986,425,000 Rp -
13100 Land Rp 1,500,000,000 Rp -
13200 Building Rp 750,000,000 Rp -
13201 Acc. Depr. Building Rp - Rp 150,000,000
13300 Vehicles Rp 18,250,000 Rp -
13301 Acc. Depr. Vehicles Rp - Rp -
13400 Equipment Rp 154,200,000 Rp -
13401 Acc. Depr. Equipment Rp - Rp 30,840,000
21100 Account payable Rp - Rp 2,075,585,600
21200 Accrued Expense Rp - Rp -
21300 VAT Out Rp - Rp 214,217,000
21302 Income Taxes Payable (21) Rp - Rp -
21303 Income 23 Taxes Payable Rp - Rp -
21304 Income Taxes Payable 25 Rp - Rp -
21305 Devidend Payable Rp - Rp 305,000,000
22100 Bank Jateng Loan Rp - Rp 244,964,600
31100 Capital Stock Rp - Rp 1,525,000,000
31200 Devidend Rp 305,000,000 Rp -
31300 Additional Paid In Capital Rp - Rp 305,000,000
31400 Retained Earnings Rp - Rp 1,417,700,642
31500 Income Summary Rp - Rp -
41100 Sales Rp - Rp 13,425,630,000
41200 Sales Discount Rp 190,368,360 Rp -
41300 Sales Return and Allowance Rp 300,800,000 Rp -
51100 Cost of merchandise Sold Rp 10,517,896,000 Rp -
51200 Purchases Discount Rp - Rp 103,447,200
61100 Utilities Expense Rp 35,420,000 Rp -
61200 Office Supplies Expense Rp 249,874,000 Rp -
61300 Doubtful Debts Rp - Rp -
61400 Spoilage Expense Rp 23,920,000 Rp -
61500 Depreciation Expense Rp 80,478,750 Rp -
61600 Insurance Expense Rp 34,320,000 Rp -
61700 Rent Expense Rp 71,500,000 Rp -
61800 Wages and Salaries Expense Rp 406,780,000 Rp -
61900 Advertising expense Rp 16,470,000 Rp -
62000 Other Operating Expense Rp 29,497,550 Rp -
81100 Interest Income Rp - Rp 11,375,260
81400 Freights Collected Rp - Rp -
81500 Late Fees Collected Rp - Rp -
81600 Devidend Income Rp - Rp 47,080,000
81700 Gain (Loss) on sales of fixed Assets Rp 24,375,000 Rp -
82100 Interest Expense Rp 23,757,696 Rp -
82200 Bank Service Charge Rp 2,164,800 Rp -
91400 Income Taxes Expense Article 4(2) Rp 8,756,240 Rp -
91450 Income Taxes Expense Rp - Rp -

Ammount Rp 19,952,080,702 Rp 19,952,080,702

 PT ZALIA
ADJUSTING JOURNAL
DECEMBER,2018
DATE ACCOUNT NAME REF DEBIT KREDIT
31 Depresiation Rp 4,600,104
Acc. Depr. Building Rp 3,125,000
Acc. Depr. Vehicles Rp 190,104
Acc. Depr. Equipment Rp 1,285,000
31 Other Operating Expense Rp 454,500
Petty Cash Rp 454,500
31 Bank Sevice charge Rp 196,800
Interest income Rp 2,749,280
Income Taxes Expenses Article 4(2) Rp 137,464
Account Receivable Rp 200,000,000
Cash In Bank Rp 197,584,984
31 Doubtful debts Rp 21,578,950
Allowance doubtful Debts Rp 21,578,950
31 Office Supplies Expense Rp 9,192,500
Office Expense Rp 9,192,500
31 Other Operating Expense Rp 3,567,200
Petty Cash Rp 3,567,200
31 Insurance Expense Rp 3,120,000
Prepaid insurance Rp 3,120,000
31 Rent Expense Rp 6,500,000
Prepaid rent Rp 6,500,000
31 Income taxes payable 25 Rp 9,875,000
prepaid income taxes Rp 9,875,000
31 Income tax expense Rp 194,115,000
prepaid income taxes Rp 118,507,200
income tax payable 25 Rp 75,607,800
31 Wges and salaries Rp 38,829,000
Accrued expense Rp 36,980,000
income tax payable (21) Rp 1,849,000
Amount Rp 492,166,518 Rp 492,166,518