PT.

JAYATAMA
NERACA SALDO
PER 30 NOVEMBER 2021
ACCOUNT ACCOUNT NAME HEADER BALANCE
NUMBER
1-0000 ASSETS H
1-1000 Current Assets
1-1101 Cash in Bank
1-1102 Petty Cash
1-1103 Account Receivable
1-1104 Allowance for Doubtful Debt
1-1105 Employee Receivable
1-1106 Merchandise Inventory
1-1107 Office Supplies
1-1108 Prepaid Advertising
1-1109 Prepaid Insurance
1-1110 VAT-In
1-1111 Prepaid Income Tax
1-2000 Fixed Assets H
1-2101 Land
1-2201 Building at Cost
1-2202 Accum. Dep. Building
1-2301 Office Equipment at Cost
1-2302 Accum. Dep. Office Equipment
1-2401 Vehilce at Cost
1-2402 Accum. Dep. Vehicle
2-0000 LIABILITIES H
2-1000 Current Liabilites
2-1100 Account Payable
2-1200 Accrued Expense
2-1300 VAT-Out
2-1400 Income Tax Payable
2-1500 Income Tax Art. 29 Payable
2-2000 Long Term Liabilites
2-2100 Bank Esemka Loan
3-0000 EQUITY H
3-1100 Common Stock
3-1200 Retained Earning
3-1300 Dividend
3-1400 Income Summary
4-0000 REVENUES H
4-1100 Sales of Merchandinse
4-1200 Sales Discounts
4-1300 Sales Returns
4-1400 Freight Collected
4-1500 Late Fees Collected
5-0000 COST OF GOOD SOLD H
5-1100 Cost og Good Sold
6-0000 OPERATING EXPENSES H
6-1100 Wages & Salaries Expense
6-1200 Advertising Expense
6-1300 Insurance Expense
6-1400 Electricity, Telp, & Water Exp
6-1500 Bad Debt Expense
6-1600 Repair and Maintenance Expense
6-1700 Newspaper & Tabloid Expense
6-1800 Professional Fees
6-1900 Depreciation Expense-Building
6-2000 Depreciation Expense-Vehicles
6-2100 Depreciation Expense-Equipments
6-2200 Supplies Expense
6-2300 Late Fees Expense
6-2400 Regional Tax Expense
8-1000 OTHER REVENUES H
8-1100 Interest Revenue
8-1200 Other Revenue
9-1000 OTHER EXPENSES H
9-1100 Bank Charge
9-1200 Interest Expense
9-1300 Income Tax Expense
9-1400 Corporate Income Tax Expense
 ACCOUNT TYPE

Asset
Asset
Bank
Bank
Accounts Receivable
Accounts Receivable
Accounts Receivable
Current Assets
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Asset
Fixed Asset
Fixed Asset
Fixed Asset
Fixed Asset
Fixed Asset
Fixed Asset
Fixed Asset
Liability
Liability
Account Payable
Account Payable
Other Current Liability
Other Current Liability
Other Current Liability
Other Current Liability
Other Current Liability
Equity
Equity
Equity
Equity
Equity
Income
Income
Income
Income
Income
Income
Cosh of Sales
Cosh of Sales
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Other Income
Other Income
Other Income
Other Expense
Other Expense
Other Expense
Other Expense
Other Expense