Page 23 - MODUL KOMPUTER AKUNTANSI_Neat

5-1000 Cost Of Goods Sold Detail Cost of Sales
5-2000 Purchases Discount Detail Cost of Sales
5-3000 Freight Paid Detail Cost of Sales
6-0000 EXPENSE HEADER EXPENSE
6-1100 Wages & Salaries Expense Detail Expense
6-1200 Advertising Expense Detail Expense
6-1300 Supplies Expense Detail Expense
6-1400 Telp & Electricity Expense Detail Expense
6-1500 Insurance Expense Detail Expense
6-1600 Depreciation Expense Detail Expense
6-1700 Other Operting Expense Detail Expense
6-1800 Late Fee Expense Detail Expense
8-0000 OTHER INCOME HEADER OTHER INCOME
Account
Account Name Depcription Account Type
Number
8-1100 Interest Revenue Detail Other Income
8-1200 Late Fee Collected Detail Other Income
9-0000 OTHER EXPENSE HEADER OTHER EXPENSE
9-1100 Interest Expense Detail Other Expense
9-1200 Bank Service Charge Detail Other Expense

TRIAL BALANCE
BENGKEL FAJAR MOTOR
PER 31 DESEMBER 2013
No. Akun Nama Akun Debet Kredit
1-1100 Bank Mandiri Rp 43.000.000
1-1200 Petty Cash Rp 3.000.000
1-1300 Account Receivable Rp 13.200.000
1-1400 Prepaid Insurance Rp 1.200.000
1-1450 Merchandise Inventory Rp 10.500.000
1-1500 Supplies Rp 5.594.000
1-1600 Building at Cost Rp 50.000.000
1-1700 Building Accum. Dep. Rp 11.250.000
1-1800 Equipment at Cost Rp 42.490.000
1-1810 Equipment Accum. Dep. Rp 8.800.000
2-1100 Account Payable Rp 12.000.000
2-1300 Expense Payable Rp 2.000.000
2-1400 Bank Loan Rp 15.000.000
3-1000 Made’s Capital Rp 119.000.000
Total Rp 168.984.000 Rp 168.984.000

Praktik Komputer Akuntansi Perusahaan Jasa 23