Page 128 - Practice Set Akuntansi Perusahaan Dagang - Kelas XI SMK/MAK
P. 128
PT SMART COMP
TRIAL BALANCE - PERIODIC, PER 30 NOVEMBER 2020
NO ACCOUNT DEBIT CREDIT
1-1101 Cash in Bank
1-1102 Petty Cash
1-1201 Account Receivable
1-1202 Allowance for Doubtful Debt
1-1310 Merchandise Inventory
1-1320 Store Supplies
1-1330 Prepaid Income Tax
1-3100 Land
1-3210 Building at Cost
1-3220 Accum. Dep. – Building
1-3310 Equipment at Cost
1-3320 Accum. Dep. - Equipment
1-3410 Vehicle at Cost
1-3420 Accum. Dep. – Vehicle
2-1210 Accounts Payable
2-1310 Wages & Salaries Payable
2-1410 Electricity, Telp. & Water Payable
2-1510 Dividend Payable
2-1520 Value Added Tax - VAT Out
2-1530 Value Added Tax - VAT In
2-1540 Income Tax Payable
2-1550 VAT Payable
2-2100 Bank Mandiri Loan
3-1100 Common Stock
3-6000 Retained Earnings
3-7000 Dividend
3-8000 Income Summary
3-9999 Historical Balancing
4-1100 Sales of Merchandise
4-1110 Sales Discounts
4-1120 Sales Returns
4-3000 Freight Out
5-1000 Cost of Goods Sold
5-2000 Purchase
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