Page 150 - Practice Set Akuntansi Perusahaan Dagang - Kelas XI SMK/MAK

IV. NERACA SALDO
PT STARITY FURNITURE

TRIAL BALANCE, PER 30 NOVEMBER 2021
NO ACCOUNT DEBIT CREDIT
1-0000 Assets
1-1000 Current Assets
1-1101 Cash in Bank 850.479.141
1-1102 Petty Cash 5.000.000
1-1103 Marketable Equity Securities
1-1201 Account Receivable 261.259.724
1-1202 Allowances for Bad Debts 5.000.000
1-1203 Employee Receivable 2.000.000
1-1301 Merchandise Inventory 315.965.000
1-1302 Store Supplies 10.800.000
1-1401 Prepaid Rent 12.000.000
1-1402 Prepaid Insurance 6.200.000
1-1403 Prepaid Income Tax 27.500.000
1-1404 Value Added Taxes - In 8.250.000
1-2000 Long Term Investment
1-2101 Stock Investment 180.000.000
1-3000 Fixed Assets
1-3100 Land 545.000.000
1-3201 Building at Cost 735.000.000
1-3202 Accum. Dep. – Building 66.093.750
1-3301 Vehicle at Cost 422.700.000
1-3302 Accum. Dep. – Vehicle 128.362.500
1-3401 Equipment at Cost 125.000.000
1-3402 Accum. Dep. – Office Equipment 24.062.500
2-0000 Liabilities
2-1000 Current Liabilities
2-1101 Credit Card 8.400.000
2-1201 Account Payable 205.284.200
2-1301 Accrued Expense 1.925.000
2-1401 Income Tax Payable 98.500
2-1501 Value Added Taxes - Out 14.325.000
2-1601 Value Added Taxes - Payable
2-2000 Long term Liabilities
2-2101 Bank BNI’46 Loan 112.650.000
3-0000 Equity

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