TRIAL BALANCE

CV ARJUNA
28 Februari 2021

No. Akun Nama Akun Debet Kredit

1.1.1 Petty Cash
1.1.2 Cash In Bank
1.1.3 Marketable Securities
1.1.4 Accounts Receivable
1.1.5 Allowance for Uncollectible Accounts
1.1.6 Employee Receivable
1.1.7 Other Receivable
1.1.8 Merchandise Inventory
1.1.9 Office Supplies
1.1.10 Store Supplies
1.1.11 Value Added Tax - In (VAT-In)
1.1.12 Prepaid Income Tax
1.1.13 Prepaid Insurance
1.1.14 Prepaid Advertising
1.2.1 Land
1.2.1 Building
1.2.1.1 Accumulated Depreciation - Building
1.2.2 Vehicles
1.2.2.1 Accumulated Depreciation - Vehicles
1.2.3 Equipment
1.2.3.1 Accumulated Depreciation - Equipment
2.1.1 Accounts Payable
2.1.2 Wages & Salaries Payable
2.1.3 Electricity, Telephone & Water Payable
2.1.4 Value Added Tax - Out (VAT - Out)
2.1.5 Income Tax Payable
2.1.6 Dividend Payable
2.1.7 Other Current Liabilities
2.2.1 Bank Loan
3.2 Equity
3.2.1 Common Stock
3.2.2 Retained Earnings
3.2.3 Dividend
3.2.4 Income Summary
4.1.1 Sales
4.1.2 Sales Discounts
4.1.3 Sales Returns
5.1.1 Cost of Good Sold
5.1.2 Wages & Salaries Expense
5.1.3 Depreciation Expense - Vehicles
5.1.4 Promotion & Advertising Expense
5.1.5 Insurance Expense
5.1.6 Store Supplies Expense
5.1.7 Other Sales Expense
5.1.8 Security & Maintenance Expense
5.1.9 Electricity, Water & Telephone Expense
5.1.10 Repairs & Maintenance Expense
5.1.11 Entertainment Expense
5.1.12 Income Tax Expense
5.1.13 Offfice Supplies Expense
5.1.14 Depreciation Expense - Equipment
5.1.15 Depreciation Expense - Building
5.1.16 Other General & Administrative Expense
6.1.1 Interest Revenue
6.1.2 Late Fees Collected
6.1.3 Gain on Sales of Marketable Securities
6.1.4 Gain on Disposal of Fixed Assets
6.1.5 Dividend Revenue
6.1.6 Other Income
6.2.1 Bank Charges
6.2.2 Interest Expense
6.2.3 Loss on Sales of Marketable Securities
6.2.4 Loss on Disposal of Fixed Assets
6.2.5 Other Expense
TOTAL