Page 23 - MODUL KOMPUTER AKUNTANSI PAK GLEN docx_Neat

1 Prepaid tax 2.2
6.0
7 1 Deposit paid 00.
00
00.
0 - 1 Land st cost 200.0
0 00
250.0
0 1 - 1 Building at cost 00.00
0
8 2 - 1 Building accum. Dep. 0 00.00 25.0

0 1 2 - 1 0 00.0
Vehicle at cost 150.0
0 0 2 2 - 1 00
Vehicle accum. Dep. 00.00 20.0

Equipment at cost 15.0
0 0 2 2 - 1 0 00.0
Equipment accum. Dep. 6.0
0 1 3 2 - 1 00.0 00
00.
0 0 3 2 - 2 00
Accounts payable 35.0
Tax payable 00.0 2
0 1 4 2 - 2 00
Accrued expense 00 0 5
0 0 4 1 - 2 0
0 0
0 1 1 1 - 2
PPN Outcome 55.7
. 0
0 0 2 1 - 2 00.0
Customer deposit 10.0
00.0
0 0 3 1 - 2 00 0 .
Esemka bank loan 200.0
0 0
00
Capitol stock 150.0
0 0 4 1 - 3 00.00
0 0
Retained earning 475.0
0 0 6 2 - 3 0 00.00
0
0 0 1 1 - 4 0 93.00
Sales 471.2
0 0 1 1 - 4 0 45.00
Sales return 9.0
0 0 3 1 - 4 0
Sales discounts 00.
2.5
00.
Cost of good sold 250.0
0 0 1 1 - 5 00
0 00
Freight in 1.5
0 0 2 3 - 5 00.00
0
Purchase discounts 3.0
0 0 0 1 - 5 0 00.
Advertising expense 5.5
0 0 1 1 - 6 00 00.
50.
Store supplies expense 1.0
0 0 2 1 - 6 0 00
0 0 3 1 - 6 00 0
Utility expense 00. 8
0 0 1 1 - 6 0 00 0
Wages & salaries 30.0
expense 00.0
1.3
Teleph, water, elect,
0 0 2 1 - 6 0 0
exp. 00 00.
Other operating
1.5
0 0 3 1 - 6 .
expense 29.5
00.
0 0 6 2 - 6 00 0
Wages & salaries
expense 00.0 5.3

0 0 1 2 - 8 0 00 0
Interest income
0
Late free collected 00.
3.5
0 0 4 2 - 8 00 0
87.
0 0 5 1 - 8 00
Freight collected 2.4
50.
0 0 1 1 - 9 0 00
Interest expense 2.9
1.5
0 0 2 1 - 9 0 00
Bank service charge 80.
00.
Late fee paid 2.2
0 0 3 1 - 9 00 0
0 0 1 1 - 0 00
80.
TOTAL 1.463.7 1.463.7
0 0 2 1
0 00
55.000 55.000
0 0 4 0
0 0
0