LD3-27-21-2A

Daftar Perkiraan

Number Account Account

account Name of Account D/K NR/LR
1-000-27 Assets D NR
1-000-27 Current Assets D NR
1-110-27 Cash on Hand D NR
1-120-27 Cash in Bank D NR
1-130-27 Account Receivable D NR
1-140-27 Merchandise Inventory D NR
1-150-27 Supplies D NR
1-160-27 Pre-paid Rent D NR
1-200-27 Fixed Assets D NR
1-210-27 Vehicle D NR
1-220-27 Equipment D NR
1-230-27 Acc.Depr.Vehicle K NR
1-240-27 Acc.Depr.Equipment K NR
2-200-27 Liabilities K NR
2-100-27 Current Liabilities K NR
2-110-27 Account Payable K NR
2-120-27 Salary Payable K NR
2-200-27 Long term Liabilities K NR
2-210-27 Bank Loan K NR
3-000-27 Equity K NR
3-100-27 Capital K NR
3-200-27 Withdrawal D NR
4-000-27 Revenue K LR
4-100-27 Sales K LR
4-110-27 Sales Return D LR
4-120-27 Sales Discount D LR
5-000-27 Cost of Good Sold (COGS) D LR
5-100-27 COGS for Merchandise Inventory D LR
6-000-27 Expenses D LR
6-011-27 Salary Expense D LR
6-012-27 Utility Expense D LR
6-013-27 Supplies Expense D LR
6-014-27 Rent Expense D LR
6-015-27 Depr of Vehicle Expense D LR
6-016-27 Depr of Equipment Expense D LR
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Trial Balance

per 6/1/2015

Number
Account Name of Account Balance
1-000-27 Assets
1-000-27 Current Assets
1-110-27 Cash on Hand Rp 12,000,000
1-120-27 Cash in Bank Rp 20,000,000
1-130-27 Account Receivable Rp 23,200,000
1-140-27 Merchandise Inventory Rp 19,500,000
1-150-27 Supplies Rp 2,000,000
1-160-27 Pre-paid Rent
1-200-27 Fixed Assets
1-210-27 Vehicle Rp 110,000,000
1-220-27 Equipment Rp 45,000,000
1-230-27 Acc.Depr.Vehicle Rp 20,000,000
1-240-27 Acc.Depr.Equipment Rp 10,000,000
2-200-27 Liabilities
2-100-27 Current Liabilities
2-110-27 Account Payable Rp 28,000,000
2-120-27 Salary Payable Rp 500,000
2-200-27 Long term Liabilities
2-210-27 Bank Loan Rp 78,200,000
3-000-27 Equity
3-100-27 Capital Rp 95,000,000
3-200-27 Withdrawal
4-000-27 Revenue
4-100-27 Sales
4-110-27 Sales Return
4-120-27 Sales Discount
5-000-27 Cost of Good Sold (COGS)
5-100-27 COGS for Merchandise Inventory
6-000-27 Expenses
6-011-27 Salary Expense
6-012-27 Utility Expense
6-013-27 Supplies Expense
6-014-27 Rent Expense
6-015-27 Depr of Vehicle Expense
6-016-27 Depr of Equipment Expense
 Toko My Shoes-27
Cash on Hand
MONTH : JUNE 15Y

Helper Invoice Account Account Cash on Hand

Date Description Balance
Code No DB KR Debit Credit

6/1/2015 Balance Rp 12,000,000 Rp 12,000,000

6/10/2015 Electric,Water,Telephone Expense 6-012-27 1-110-27 Rp 750,000 Rp 11,250,000
6/15/2015 Pre-paid Rent 1-160-27 1-110-27 Rp 3,000,000 Rp 8,250,000
6/25/2015 Salary Expense 6-011-27 1-110-27 Rp 2,500,000 Rp 5,750,000
2-120-27 1-110-27 Rp 500,000 Rp 5,250,000
Total Rp 12,000,000 Rp 6,750,000
 Toko My Shoes-27
Cash in Bank
MONTH : JUNE 15Y

Invoice
Date Helper Code Description
No

6/1/2015 Balance
6/2/2015 Account Receivable
6/4/2015 Cash Purchase
6/7/2015 Account Receivable
6/11/2015 Cash Sales
6/19/2015 Prive Bpk Randy
6/23/2015 Account Receivable
6/26/2015 Account Receivable
 Toko My Shoes-27
Cash in Bank
MONTH : JUNE 15Y

Account Account Cash on Hand

Balance
DB KR Debit Credit

Rp 20,000,000 Rp 20,000,000
1-120-27 1-130-27
1-140-27 1-120-27
1-120-27 1-130-27
1-120-27 4-100-27
3-200-27 1-120-27
1-120-27 1-130-27
2-110-27 1-120-27
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