PT GYAN COMPUTER

TRIAL BALANCE
DECEMBER 31, 2018

No.
Account Name Account Debit Credit
1-1100 Cash in Bank
Rp580,730,500
1-1200 Petty Cash
Rp2,500,000
1-1300 Accounts Receivable

Rp750,300,000
1-1400 Allowance for Doubtful Debt

Rp18,000,000
1-1500 Merchandise Inventory

Rp488,925,000
1-1600 Store Supplies
Rp6,500,000
1-1700 Prepaid Insurance

Rp14,000,000
1-1800 Prepaid Rent
Rp21,200,000
Jan-10 PPN Income
Rp35,920,000
Jan-00 Equipment at Cost
Rp65,700,000
Jan-10 Equipment Accum Depr.

Rp24,750,000
Jan-10 Vehicle at cost
Rp105,000,000
Jan-20 Vehicle Accumulated Depr.

Rp37,250,000
2-1100 Accounts Payable
Rp599,720,000
2-1200 Expense Payable
Rp -
2-1300 Income Tax Payable

Rp -
2-1400 PPN Payable
Rp -
2-1500 PPN Outcome
Rp69,200,000
Feb-00 Bank Mandiri Loan

Rp360,000,000
3-1100 Capital Stock
Rp590,000,000
3-1200 Retained Earning
Rp15,000,000
3-1300 Devidend Rp28,750,000
3-1400 Income Summary
Rp -
4-1100 Sales Rp1,464,750,000
4-1200 Freight Collected
Rp250,000
4-1300 Sales Return
Rp29,400,000
4-1400 Sales Discount
Rp1,937,000
5-1100 Cost of Goods Sold

Rp915,775,000
5-1200 Freight Paid
Rp14,600,000
5-1300 Purchase Discount
Rp1,606,000
6-1000 Advertising Expenses

Rp3,750,000
6-1100 Telepon, Water and
Electricity Expense

Rp6,500,000
6-1200 Store Supplies Expense

Rp4,550,000
6-1300 Bad Debt Expense
Rp12,500,000
6-1400 Depreciation Expenses

Rp27,750,000
6-1500 Insurance Expense

Rp11,400,000
6-1600 Rent Expense
Rp10,500,000
6-1700 Wages & Salaries Expense

Rp28,500,000
6-1800 Other Operating Expense

Rp9,500,000
8-1100 Interest Revenue
Rp13,700,000
8-1200 Late Fees Collected

Rp1,595,000
9-1100 Interest Expense
Rp4,000,000
9-1200 Bank Service Charge

Rp8,200,000
9-1300 Income Tax Expense

Rp7,433,500
9-1400 Late Fees Paid

Rp -
### Rp3,195,821,000
 PT GYAN COMPUTER
ADJUSMENT ENTRIES
DECEMBER 31, 2018

Date Doc. No Description Ref Debit Credit

2017
Des 31 BM 12-001 Cash in Bank 1-1100 Rp 3,640,000
Bank Service Charge 9-1200 Rp 360,000
Interest Revenue 8-1100 Rp 4,000,000

31 BM 12-002 Store Supplies Expense 6-1200 Rp 2,400,000

Store Supplies 1-1600 Rp 2,400,000

Rent Expense 6-1600 Rp 1,500,000

Prepaid Rent 1-1800 Rp 1,500,000

Insurance Expense 6-1500 Rp 850,000

Prepaid Insurance 1-1700 Rp 850,000

Bad Debt Expense 6-1300 Rp 12,012,000

Allowance for Doubtful Debt 1-1400 Rp 12,012,000

31 BM 12-003 Depreciation Expense 6-1400 Rp 2,250,000

Equipment Accumulation Depr. 1-2110 Rp 1,250,000
Vehicle Accumulation Depr. 1-2210 Rp 1,000,000

Wages & Salaries Expense 6-1700 Rp 4,500,000

Telephone & Electricity Expense 6-1100 Rp 2,750,000
Expense Payable 2-1200 Rp 7,250,000

31 BM 12-004 PPN Outcome 2-1500 Rp 69,200,000

PPN Payable 2-1400 Rp 33,280,000
PPN Income 1-1910 Rp 35,920,000

Income Tax Expense 9-1300 Rp 3,451,565

Income Tax Payable 2-1300 Rp 3,451,565

Total.... Rp 102,913,565 Rp 102,913,565