TRIAL BALANCE

(Neraca Percobaan)
Desember, 31 2019

No Account Account
221 Long Term Liabilities - Bank
222 Long Term Liabilities - Bond
331 Capital Stock
332 Additional Paid in Capital
333 Retained Earning
441 Dividend
411 Sales
412 Sales Return and Allowances
42 Sales Discount
43 Interest Income
51 Dividend Income
511 Purchase
512 Purchase Return And Allowance
513 Purchase Discount
521 Freight In
522.1 Salaries Expense
522.2 Depreciation Expense – Building
523 Depreciation Expense – Equipment
524 Advertising Expense
525 Freight Out
526 Repair Expense
531 Utilities Expense
532 Insurance Expense
533 Rent Expense
534 Office Supplies Expense
541 Interest Expense
542 Amortization Expense
543 Tax Expense
544 Miscellaneous Expense
6 Income Summary
JUMLAH
RIAL BALANCE
eraca Percobaan)
sember, 31 2019

Debet Credit
Rp 1,114,485,000
Rp 750,000,000
Rp 3,000,000,000
Rp 152,637,000
Rp 984,479,450
Rp 192,000,000
Rp 972,600,000
Rp 3,000,000
Rp 5,197,000
Rp 145,233,550
Rp 364,500,000
Rp 292,000,000
Rp 13,800,000
Rp 1,092,000
Rp 3,250,000
Rp 119,400,000

Rp 1,200,000
Rp 2,500,000
Rp 1,277,000
Rp 10,586,500

Rp 120,000,000

Rp 22,000,000
Rp 1,500,000

Rp 773,910,500 Rp 7,498,827,000
 ADJUSMENT ENTRIES
(Jurnal Penyesuaian)
31-Dec-19

Date Account Ref

Des Des Income Summary √
Merchandise Inventory √
Merchandise Inventory √
Income Summary √
31 Insurance Expense √
Prepaid Insurence √
31 Rent Expense √
Prepaid Rent √
31 Advertising Expense √
Prepaid Advertising √
31 Office Supplies Expense √
Office Supplies √
31 Depreciation Expense Building √
Accummulated Depreciation Building √
Depreciation Expense Equipment √
Accumulated Depreciation Equipment √
31 Amortization Expense √
Organization Cost √
Interest Expense √
Interest Payable √
Interest expense √
Bonds Payable √
Salaries Exapense √
Salaries Payable √
Total
ENT ENTRIES
Penyesuaian)
Dec-19

Debit Credit
Rp 3,189,003,000.00
Rp 3,189,003,000.00
Rp 3,195,523,000.00
Rp 3,195,523,000.00
Rp 48,800,000.00
Rp 48,800,000.00
Rp 25,000,000.00
Rp 25,000,000.00
Rp 8,000,000.00
Rp 8,000,000.00
Rp 6,550,000.00
Rp 6,550,000.00
Rp 75,000,000.00
Rp 75,000,000.00
Rp 15,000,000.00
Rp 15,000,000.00
Rp 2,100,000.00
Rp 2,100,000.00
Rp 27,916,700.00
Rp 27,916,700.00
Rp 65,117,600.00
Rp 65,117,600.00
Rp 10,500,000
Rp 10,500,000
Rp 6,668,510,300 Rp 6,668,510,300