Trial Balance

December 2018
30/12/2022 Page 1
22.02.27
Account Debit Credit YTD Debit YTD Credit

Cash In Bank Rp0,00 276.120.000,00

Petty Cash p90.000.000,00 p84.000.000,00
Accounts Receivable Rp0,00 110.000.000,00
Allowance for Doubtful Debt Rp0,00 Rp7.200.000,00
Merchandise Inventory p38.000.000,00 126.000.000,00
Supplier Rp0,00 p13.600.000,00
Prepaid Rent Rp0,00 Rp3.000.000,00
Prepaid Insurance Rp0,00 Rp8.000.000,00
Stock Investments 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 Rp0,00 p30.500.000,00
Vehicle at Cost Rp0,00 160.000.000,00
Vehicle Accumulated Depr Rp0,00 p10.000.000,00
Equiptment at Cost Rp0,00 130.000.000,00
Equiptment Accumulated Depr p59.000.000,00 p16.000.000,00
Credit Card Rp0,00 Rp8.400.000,00
Accounts Payable Rp0,00 154.000.000,00
Accruad Expenses Rp0,00 Rp2.600.000,00
PPN Outcome Rp0,00 147.400.000,00
PPN Income Rp0,00 112.200.000,00
Bank Mandiri Loan (KUK) Rp0,00 200.000.000,00
Common Stock Rp0,00 .580.000.000,00
Retained Earning Rp0,00 106.000.000,00
Sales of Merchandise p59.000.000,00 .168.000.000,00
Fright Collected Rp0,00 p15.000.000,00
Sales Discount Rp0,00 p17.000.000,00
Cost of Good Sold p38.000.000,00 684.880.000,00
Freight Paid Rp0,00 Rp2.440.000,00
Purchase Discount Rp0,00 Rp2.180.000,00
Advertising Expense p90.000.000,00 118.000.000,00
In Store Promotion Expense Rp0,00 p16.000.000,00
Utility Expense Rp0,00 p14.400.000,00
Telephone Expense Rp0,00 p10.800.000,00
Rent Expense Rp0,00 p25.000.000,00
Supplies Expense Rp0,00 p15.200.000,00
Maintenance and Repair Expe Rp0,00 p20.000.000,00
Bad Debt Expense Rp0,00 Rp4.000.000,00
Depreciation Expense Rp0,00 p27.500.000,00
Insurance Expense Rp0,00 p13.000.000,00
Wages and Salaries Rp0,00 p53.000.000,00
Interest Income Rp0,00 Rp7.000.000,00
Devidend Income Rp0,00 p17.000.000,00
Interest Expense Rp0,00 Rp8.140.000,00
Bank Service Charge Rp0,00 p15.000.000,00

Total: 187.000.000,00 187.000.000,00 .539.280.000,00 .539.280.000,00

 Profit & Loss
Statement

January 2018 through December 2018

30/12/2022
22.06.26

4-0000 Income
4-1100 Sales of Merchandise Rp1.168.000.000
4-2100 Fright Collected Rp15.000.000
4-2200 Late Fee Colleeted
Rp0
4-2300 Sales Discount -Rp17.000.000
Total Income Rp1.166.000.000

5-0000 Cost Of Sales

5-1100 Cost of Good Sold Rp684.880.000
5-2000 Freight Paid Rp2.440.000
5-3000 Purchase Discount -Rp2.180.000
Total Cost Of Sales Rp685.140.000

Gross Profit Rp480.860.000

 Profit & Loss Statement

January 2018 through December 2018

30/12/2022
22.06.26

6-0000 Expenses
6-1100 Advertising Expense Rp118.000.000
6-1200 In Store Promotion Expense Rp16.000.000
6-2100 Utility Expense Rp14.400.000
6-2200 Telephone Expense Rp10.800.000
6-2300 Rent Expense Rp25.000.000
6-2400 Supplies Expense Rp15.200.000
6-2500 Maintenance and Repair Expense Rp20.000.000
6-2600 Bad Debt Expense Rp4.000.000
6-2700 Depreciation Expense Rp27.500.000
6-2800 Insurance Expense Rp13.000.000
6-2900 Late Fee Expense Rp0
6-3100 Wages and Salaries Rp53.000.000
Total Expenses Rp316.900.000

Operating Profit Rp163.960.000

8-0000 Other Income

8-1000 Interest Income Rp7.000.000
8-2000 Devidend Income Rp17.000.000
Total Other Income Rp24.000.000

9-0000 Other Expenses

9-1000 Interest Expense Rp8.140.000
9-2000 Bank Service Charge Rp15.000.000
Total Other Expenses Rp23.140.000

Net Profit/(Loss) Rp164.820.000