Page 151 - Practice Set Akuntansi Perusahaan Dagang - Kelas XI SMK/MAK

3-1100 Common Stock 415.000.000
3-1200 Retained Earnings 688.650.000
3-1300 Dividend 45.000.000
3-1400 Income Summary
4-0000 Revenues
4-1100 Sales 5.068.294.040
4-1200 Sales Discounts 12.000.000
4-1300 Sales Returns 10.500.000
5-0000 Cost Of Goods Sold
5-1100 Cost Of Goods Sold 2.852.500.000
6-0000 Expense
6-1100 Wages & Salaries Expense 165.000.000
6-1200 Advertising Expense 22.500.000
6-1300 Utility Expense 12.200.000
6-1400 Water, Telephone & Electricity Expense 24.560.000
6-1500 Rent Expense 24.000.000
6-1600 Insurance Expense 10.250.000
6-1700 Supplies Expense 8.500.000
6-1800 Maintenance & Repair Expense 6.000.000
6-1900 Bad Debt Expense 2.150.000
6-2100 Depreciation Expense – Building 16.156.250
6-2200 Depreciation Expense – Vehicles 35.997.500
6-2300 Depreciation Expense – Equipment 6.015.625
8-0000 Other Revenues and Gains
8-1100 Interest Revenue 6.750.000
8-1200 Dividend Income 22.000.000
8-1300 Gain on Sales of Stocks 15.000.000
8-1400 Freight Collected 10.500.000
8-1500 Late Fees Collected 4.500.000
9-0000 Other Expense and Loses
9-1100 Interest Expense 18.639.000
9-1200 Bank Service Charge 8.250.000
9-1300 Late Fees Paid
9-1400 Income Tax Expense 8.423.250
9-1999 Other Expense 1.100.000
TOTAL 6.796.895.490 6.796.895.490

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