Page 22 - MODUL KOMPUTER AKUNTANSI PAK GLEN docx_Neat

5 Purchase discounts Cost of sale
- 6 Operating expense Expense
1 - 6 Sales expense Expense
3 0 - 6 Advertising expense Expense
0 0 1 - 6
Store supplies expense Expense
0 0 0 1 - 6
Utility expense Expense
0 0 1 1 - 6
Bad debt expense Expense
Spoilage expense Expense
0 0 2 1 - 6
Wages & salaries Expense
0 0 3 1 - 6
expense Expense
Administration &
0 0 4 1 - 6
general Expense
Teleph, water, elect,
0 0 5 1 - 6
exp. Expense
Depreciation expense
0 0 6 2 - 6
0 0 0 2 - 6
Insurance expense Expense
Other operating Expense
0 0 1 2 - 6
expense Expense
Wages & salaries
0 0 2 2 - 6
expense Other revenue
Other revenue
0 0 3 2 - 8
0 0 4 2 - 8
Interest income Other revenue
0 0 5 0 - 8
Late free collected Other revenue
0 0 0 1 - 8
Freight collected Other revenue
Gain (loss) on sale of Other revenue
0 0 1 1 - 8
fixed Other revenue
Gain (loss) on sale of
0 0 2 1 - 8
stock Other expense
0 0 3 1 - 9
Other expense
Interest expense Other expense
0 0 4 1 - 9
Bank service charge Other expense
0 0 5 0 - 9
Income tax expense Other expense
0 0 0 1 - 9
Late fee paid Other expense
0 0 1 1 - 9
0 0 2 1 -
0 0 3 1
D. Neraca Saldo per 30 November 2017
0 0 4
0 0
0 PT. YOGA ALFA TRIAL BALANCE
As of November 30, 2017
No ACCOUNT DEBE CRED
1- oO Cash In Bank T 280.9 IT
1110 Petty Cash 00.00
1-
2.0
1120 Accounts receivable 0 00.
1-
68.0
00
1200 Allowance for 00.0 6
1-

0
1210 doubtful debts 00 8
1-
Inventory
94.5
1300 Store supplied 00.0 0
2.2
1-
1400 Prepaid insurance 00 45. .
10.0
1-
00
1500 PPN Income 00.0 0
43.5
1-
0
1600 00 0
00.0
00 0