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TRIAL BALANCE
December 31, 2013
ACCOUNT NO. ACCOUNT NAME DEBIT CREDIT
MENU
11100 Cash In Bank 271,835,000 -
11101 Account Receivable 40,000,000 -
11102 Merchandise Inventory 74,500,000 -
11103 Office Supplies 45,000,000 -
11104 Prepaid Insurance 48,000,000 -
12100 Land 200,000,000 -
13100 Building 400,000,000 -
13101 Accumulated Depreciation Building - 100,000,000
13102 Equipment 150,000,000 -
13103 Accumulated Depreciation - Equipment - 30,000,000
13104 Vehicles 200,000,000 -
13105 Accumulated Depreciation Vehicles - -
21101 Account Payable - -
21102 Interest Payable - -
21103 Un Earned Rent - 66,000,000
21104 Notes Payable - 300,000,000
31000 Tn Andi Capital - 883,500,000
31001 Tn Andi Drawings 50,000,000 -
41000 Sales - 1,215,875,000
42000 Sales Discount 9,340,000 -
51000 Cost Of Goods Sold 606,650,000 -
61001 Salaries Expense 440,000,000 -
61002 Depreciation Expense-Building - -
61003 Depreciation Expense Equipment - -
61004 Depreciation Expense Vehicles - -
61005 Supplies Expense - -
61006 Insurance Expense - -
61007 Transportation expense 7,000,000 -
61008 Utility Expense 32,000,000 -
81001 Interest Expense 22,500,000 -
81002 Rent Revenue - -
81003 Interest Revenue - 1,500,000
82001 Bank Administration Expense 50,000 -
91000 Current Earnings - -

2,596,875,000 2,596,875,000

LEMBAR KERJA BUKU BESAR HALAMAN: 13