Page 92 - Practice Set Akuntansi Perusahaan Dagang - Kelas XI SMK/MAK

5-2300 Freight In 42.200.000
6-1100 Wages & Salaries Expense 440.000.000 -
6-1200 Bad Debt Expense 4.000.000 -
6-1300 Advertising Expense 5.500.000 -
6-1400 Depreciation Expense - Vehicles 21.376.667 -
6-2100 Electricity, Water, Telp Expense 11.000.000 -
6-2200 Maintenance Expense 1.800.000 -
6-2300 Store Supplies Expense 8.646.000 -
6-2400 Depreciation Exp - Equipment 7.562.500 -
6-2500 Depreciation Exp - Building 24.062.500 -
6-2999 Other Operating Expense 1.100.000 -
8-1100 Interest Revenue - 4.250.000
8-1200 Dividend Revenue - 5.500.000
8-1300 Late fees collected - 7.323.670
8-1400 Other Revenue - -
9-1000 Bank Service Charge 9.350.000 -
9-1100 Interest Expense 16.500.000 -
9-1200 Late fees expense 4.329.420
9-1999 Income Tax Expense - -
TOTAL 10.565.478.170 10.565.478.170

Catatan : Akun – akun di atas yang dicetak tebal adalah akun yang berbeda dibanding metode
perpetual.

DAFTAR CUSTOMER DAN SUPPLIER
Daftar Customer

Tanggal/ No. Saldo
Kode Nama Customer Alamat Termin
Faktur termasuk PPN
Jl. Pahlawan 27 Nov 2020/
Cs 001 Toko Galaksi Comp 2/10, n/30, 1% 141.741.600,-
No.16, Surabaya FK-SC11-6
Jl. Mojopahit No. 20 Nov 2020/
Cs 002 Toko Tera Comp 2/10, n/30, 1% 217.025.600,-
20A, Sidoarjo FK-SC11-4
Jl. Gajah Mada 01 Nov 2020/
Cs 003 Toko Batu Comp 2/10, n/30, 1% 89.302.400,-
No.19, Malang FK-SC11-1
Jl. WR Supratman 04 Sept 2020/
Cs 004 Toko Victory Comp 2/10, n/30, 1% 15.868.050,-
No.10, Mojokerto FK-SC9-3
TOTAL 463.937.650,-

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