PT.

Cahaya (Nurul Patimah XII Akl 2)

Jl.Karapitan no.140 Bandung

Trial Balance

December 2018
20/09/2020 Page 1
10.03.18
Account Debit Credit YTD Debit YTD Credit

Cash In Bank p50.485.000,00 326.605.000,00

Petty Cash Rp450.000,00 Rp5.550.000,00
Accounts Receivable 114.420.000,00 224.420.000,00
Allowance for Doubtful Debt Rp4.021.000,00 p11.221.000,00
Merchandise Inventory p51.000.000,00 113.000.000,00
Supplies p10.600.000,00 Rp3.000.000,00
Prepaid Rent Rp0,00 Rp3.000.000,00
Prepaid Insurance Rp1.500.000,00 Rp6.500.000,00
Stock Invesment Rp0,00 670.000.000,00
Land Rp0,00 550.000.000,00
Building At Cost Rp0,00 320.000.000,00
Building Accumulated Depr Rp1.000.000,00 p31.500.000,00
Vehicle at cost 160.000.000,00 Rp0,00
Vehicle accum Dep p10.000.000,00 Rp0,00
Equipment Rp0,00 130.000.000,00
Equipment Accum Dep Rp800.000,00 p43.800.000,00
Credit Card Rp8.400.000,00 Rp0,00
Accounts Payable p75.240.000,00 p78.760.000,00
Accruad Expense Rp2.200.000,00 Rp400.000,00
Income Tax Payable Rp1.134.000,00 Rp1.134.000,00
PPN Payable p47.020.000,00 p47.020.000,00
PPN Outcome 147.400.000,00 Rp0,00
PPN Income 112.200.000,00 Rp0,00
Bank Mandiri Loan p18.000.000,00 182.000.000,00
Common Stock Rp0,00 .580.000.000,00
Retained earning Rp0,00 106.000.000,00
Sales Of Merchandise 189.800.000,00 .298.800.000,00
Freight Collected Rp2.350.000,00 p17.350.000,00
Sales Discount Rp330.000,00 p17.330.000,00
Cost Of Goods Sold 122.600.000,00 769.480.000,00
Freight Paid Rp0,00 Rp2.440.000,00
Purchase Discount Rp1.760.000,00 Rp3.940.000,00
Wages & Salaries Rp9.000.000,00 Rp9.000.000,00
Advertising Expense Rp900.000,00 p28.900.000,00
In Store Promotion Expense Rp0,00 p16.000.000,00
Utility Expense Rp0,00 p14.400.000,00
Telepon Expense Rp0,00 p10.800.000,00
Rent Expense Rp0,00 p25.000.000,00
Supplies Expense p11.550.000,00 p26.750.000,00
Maintenance And Repair Expe Rp900.000,00 p20.900.000,00
Bad Debt Expense Rp4.021.000,00 Rp8.021.000,00
Depreciation Expense Rp1.800.000,00 p29.300.000,00
Insurance Expense Rp1.500.000,00 p14.500.000,00
Late Fee Expense Rp440.000,00 Rp440.000,00
Wages And Salaries Rp0,00 p53.000.000,00
Interst Income Rp2.500.000,00 Rp9.500.000,00
Deviden Income Rp0,00 p17.000.000,00
Interst Expense Rp1.800.000,00 Rp9.940.000,00
Bnk Service Charge Rp200.000,00 p15.200.000,00
Income Tax Expense Rp949.000,00 Rp949.000,00
Gain/Loss Sales Vehicle Rp4.000.000,00 Rp4.000.000,00

Total: 586.135.000,00 586.135.000,00 .428.425.000,00 .428.425.000,00