Account Trial Balance Adjustment Journal Adjusted Trial Balance Profit & Loss Balance Sheet

Account Name
Number Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
11100 Petty Cash                    
11120 Cash In Bank                    
11130 Marketable Equity Securities                    
11210 Account Receivable                    
11220 Allowances for Bad Debts                    
11230 Employee Receivable                    
11310 Merchandise Inventory                    
11320 Store Supplies                    
11410 Prepaid Rent                    
11420 Prepaid Insurance                    
11430 Value Added Taxes In                    
12100 Investment                    
13100 Land                    
13210 Building                    
13220 Accum. Dep.Building                    
13301 Vehicles                    
13302 Accum. Dep. Vehicles                    
13401 Equipment                    
13402 Acccum. Dep. Equipment                    
21110 Credit Card                    
21210 Account Payable                    
21211 Accrued Expense                    
21212 Income Tax Payable                    
21213 Value Added Taxes Out                    
22100 Bank BNI'46 Medan Loan                    
31000 Common Stock                    
31001 Retained Earning                    
31002 Devidend                    
31003 Income Summary                    
41100 Sales                    
42100 Freight Collected                    
42200 Late Fee Collected                    
42300 Sales Discount                    
42400 Sales Return                    
51100 Cost Of Goods Sold                    
52000 Freight Paid                    
53000 Purchases Discount                    
61100 Wages & Salaries                    
61200 Advertising Expense                    
61400 Utility Expense                    
61500 Water, Telepon & Electricity Expense                    
62100 Rent Expense                    
62200 Supplies Expense                    
62300 Maintenance and Repair Expense                    
62400 Bad Debts Expense                    
62500 Depreciation Expense Building                    
62600 Depreciation Expense Vehicles                    
62700 Depreciation Expense Equipment                    
62800 Insurance expense                    
62900 Late Fee Expense                    
81100 Interest Income                    
81200 Devidend Income                    
81300 Gain/Loss Sales Vehicles                    
91100 Interest Expense                    
91200 Bank Service Charge                    
93100 Income Tax Expense