PT BINTANG

TRIAL BALANCE
NOVEMBER, 30 2022

ACCT.NO ACCOUNT TITLE DEBIT

1-110 Cash in Bank Rp 90,870,000.00
1-120 Petty Cash Rp 9,500,000.00
1-130 Accounts Receivable Rp 100,405,000.00
1-140 Allowance of Doubtful Debt
1-150 Merchandise Inventory Rp 770,000,000.00
1-160 Office Supplies Rp 10,000,000.00
1-170 Prepaid Insurance Rp 15,900,000.00
1-180 Prepaid Rent Rp 21,750,000.00
1-210 Staock Investments Rp 213,045,000.00
1-310 Land Rp 500,000,000.00
1-320 Buildings Rp 720,000,000.00
1-321 Acc. Depreciation-Buildings
1-330 Equipment Rp 160,520,000.00
1-331 Acc. Depreciation-Equipment
2-110 Accounts Payable
2-120 Accrued Expense
2-130 VAT Payable
2-210 BCA Bank Loan
3-110 Stock Capital
3-130 Retained Earning
4-110 Sales
4-120 Sales Discount Rp 15,000,000.00
5-110 Cost of Goods Sold Rp 600,328,000.00
6-110 Utilities Expense Rp 10,000,000.00
6-120 Office Supplies Expense Rp 4,700,000.00
6-131 Doubtful Debts Expense Rp 10,000,000.00
6-140 Spoilage Expense Rp 10,225,000.00
6-151 Depreciation Expense-Buildings Rp 40,750,000.00
6-152 Depreciation Expense-Equipment Rp 20,600,000.00
6-160 Insurance Expense Rp 18,220,000.00
6-170 Rent Expense Rp 32,000,000.00
6-180 Wages and Salaries Rp 29,700,000.00
6-190 Advertising Expense Rp 4,525,000.00
6-200 Others Operating Expense Rp 9,900,000.00
8-110 Interest Income
8-120 Devidend Income
8-130 Gain (Loss) on Sale of Stock
8-140 Freight Collected
8-150 Late Fees Collacted
9-110 Interest Expense Rp 7,700,000.00
9-120 Bank Servise Charges Rp 7,850,000.00
9-130 Late Fees Expense Rp 2,870,000.00
TOTAL Rp 3,436,358,000.00
 CREDIT

Rp 8,720,000.00

Rp 439,200,000.00

Rp 36,975,000.00
Rp 111,703,300.00
Rp 7,870,000.00
Rp 28,470,000.00
Rp 630,000,000.00
Rp 750,000,000.00
Rp 485,440,000.00
Rp 875,500,000.00

Rp 13,000,000.00
Rp 20,400,000.00
Rp 12,700,000.00
Rp 5,000,000.00
Rp 9,880,000.00
Rp 3,434,858,300.00