Page 91 - Practice Set Akuntansi Perusahaan Dagang - Kelas XI SMK/MAK

PT SMART COMP

TRIAL BALANCE – PERIODIC, PER 30 NOVEMBER 2020

NO ACCOUNT DEBIT CREDIT
1-1101 Cash in Bank 1.352.686.433 -
1-1102 Petty Cash 10.000.000 -
1-1201 Account Receivable 463.937.650 -
1-1202 Allowance for Doubtful Debt - 20.563.500
1-1310 Merchandise Inventory 340.650.000 -
1-1320 Store Supplies 8.700.000 -
1-1330 Prepaid Income Tax 36.000.000 -
1-3100 Land 450.000.000 -
1-3210 Building at Cost 1.100.000.000 -
1-3220 Accum. Dep. – Building - 126.875.000
1-3310 Equipment at Cost 185.000.000 -
1-3320 Accum. Dep. - Equipment - 39.187.500
1-3410 Vehicle at Cost 371.000.000 -
1-3420 Accum. Dep. – Vehicle - 84.230.000
2-1210 Accounts Payable - 322.822.500
2-1310 Wages & Salaries Payable - 44.000.000
2-1410 Electricity, Telp. & Water Payable - 1.500.000
2-1510 Dividend Payable - -
2-1520 Value Added Tax - VAT Out - 134.520.000
2-1530 Value Added Tax - VAT In 65.210.000
2-1540 Income Tax Payable - -
2-1550 VAT Payable - -
2-2100 Bank Mandiri Loan - 200.000.000
3-1100 Common Stock - 600.000.000
3-6000 Retained Earnings - 1.763.800.000
3-7000 Dividend 10.000.000 -
3-8000 Income Summary - -
3-9999 Historical Balancing - -
4-1100 Sales of Merchandise - 7.123.306.000
4-1110 Sales Discounts 49.600.000 -
4-1120 Sales Returns 51.800.000 -
4-3000 Freight Out 12.000.000
5-1000 Cost of Goods Sold -
5-2000 Purchase 5.473.467.000
5-2100 Purchase Discounts 38.600.000
5-2200 Purchase Returns 37.000.000

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