Trial Balance

No ACC Account
debit
111 Cash Rp 294,470,000
112 Account Receivable Rp 62,250,000
113 Finished product inventory Rp 72,000,000
114 Work in procces inventory Rp 28,300,000
115 Raw material inventory Rp 28,000,000
116 Office supplies Rp 2,400,000
117 Factory supplies Rp 5,600,000
118 Prepaid insurnce Rp 2,400,000
121 Fixed asset Rp 260,000,000
122 acc Dep fixed asset
211 Account payable
212 Wages & salaries payable
213 Tax payable
311 nana equity
312 Riris equity
411 Sales
500 Wages & Salaries
511 Wages on sales expense Rp 58,100,000
512 other sales expense Rp 42,900,000
521 Wages expense on adm division Rp 42,000,000
522 Other administration expense Rp 15,450,000
611 raw material purchase Rp 28,000,000
612 wages on production divison Rp 26,100,000
613 Electrity ex on production divs Rp 2,200,000
614 Factory insurance expense
615 Dep fixed asset on Production div
616 Factory supplies ex
619 Overhead expense Rp 1,100,000
620 Production expense summary
621 Cost of good manufactured Rp 418,400,000
700 Income summary

Rp 1,389,670,000

617 De fixed asset on adm division

618 office supplies expense
Trial Balance Adjustment Adjustment trial balanc
credit Debut Credit debit
Rp 294,470,000
Rp 62,250,000
Rp 68,000,000 Rp 72,000,000 Rp 68,000,000
Rp 26,400,000 Rp 28,300,000 Rp 26,400,000
Rp 32,800,000 Rp 28,000,000 Rp 32,800,000
Rp 1,800,000 Rp 600,000
Rp 1,600,000 Rp 4,000,000
Rp 600,000 Rp 1,800,000
Rp 260,000,000
Rp 60,000,000 Rp 5,000,000
Rp 28,000,000
Rp 34,120,000
Rp 280,000
Rp 200,000,000
Rp 150,000,000
Rp 917,270,000

Rp 58,100,000
Rp 42,900,000
Rp 42,000,000
Rp 15,450,000
Rp 28,000,000
Rp 26,100,000
Rp 2,200,000
Rp 600,000 Rp 600,000
Rp 2,000,000 Rp 2,000,000
Rp 1,600,000 Rp 1,600,000
Rp 1,100,000
Rp 56,300,000 Rp 59,200,000 -Rp 2,900,000
Rp 418,400,000
Rp 72,000,000 Rp 68,000,000 Rp 4,000,000

Rp 1,389,670,000

Rp 3,000,000 Rp 3,000,000
Rp 1,800,000 Rp 1,800,000

Rp 264,500,000 Rp 264,500,000 Rp 1,394,670,000

Adjustment trial balance Proction expense summary
credit Debit Credit

Rp 65,000,000
Rp 28,000,000
Rp 34,120,000
Rp 280,000
Rp 200,000,000
Rp 150,000,000
Rp 917,270,000

Rp 28,000,000
Rp 26,100,000
Rp 2,200,000
Rp 600,000
Rp 2,000,000
Rp 1,600,000
Rp 1,100,000
Rp 56,300,000 Rp 59,200,000
Rp 418,400,000

Rp 1,394,670,000 Rp 536,300,000 Rp 59,200,000

 l/r balance
Debit Credit debit
Rp 294,470,000
Rp 62,250,000
Rp 68,000,000
Rp 26,400,000
Rp 32,800,000
Rp 600,000
Rp 4,000,000
Rp 1,800,000
Rp 260,000,000

Rp 917,270,000

Rp 58,100,000
Rp 42,900,000
Rp 42,000,000
Rp 15,450,000

Rp 72,000,000 Rp 68,000,000

Rp 3,000,000
Rp 1,800,000
Rp 477,100,000
Rp 712,350,000 Rp 985,270,000 Rp 750,320,000

712350000 Rp 272,920,000
balance
cedit

Rp 65,000,000
Rp 28,000,000
Rp 34,120,000
Rp 280,000
Rp 200,000,000
Rp 150,000,000

Rp 477,400,000

Rp 272,920,000
 CV Berkat
Loss/Profit
Ending of December 2016