Page 182 - Practice Set Akuntansi Perusahaan Dagang - Kelas XI SMK/MAK

IV. NERACA SALDO
PT ATLANTIC

TRIAL BALANCE, PER 30 NOVEMBER 2021

NO ACCOUNT DEBIT CREDIT
1-0000 Assets
1-1000 Current Assets
1-1101 Cash in Bank 758.477.501
1-1102 Petty Cash 5.000.000
1-1103 Marketable Securities 61.763.520
1-1201 Account Receivable 899.374.520
1-1202 Allowance for Doubtful Debt 6.215.500
1-1203 Other Receivable 1.500.000
1-1310 Merchandise Inventory 623.200.000
1-1320 Store Supplies 8.000.000
1-1410 Value Added Tax - VAT In
1-1420 Prepaid Income Tax Article 25 39.600.000
1-2000 Fixed Assets
1-3100 Land 345.000.000
1-3210 Building at Cost 686.000.000
1-3220 Accum. Dep. – Building 61.968.750
1-3310 Equipment at Cost 85.000.000
1-3320 Accum. Dep. - Equipment 17.187.500
1-3410 Vehicle at Cost 326.000.000
1-3420 Accum. Dep. – Vehicle 92.450.000
2-0000 Liabilities
2-1000 Current Liabilities
2-1100 Master Card 3.650.000
2-1210 Accounts Payable 480.590.000
2-1310 Wages & Salaries Payable 32.641.500
2-1410 Electricity, Telp. & Water Payable 1.500.000
2-1510 Dividend Payable
2-1520 Value Added Tax - VAT Out
2-1530 VAT Payable 26.400.000
2-1540 Income Tax Article 21 Payable 158.500
2-1550 Income Tax Article 23 Payable
2-1560 Income Tax Article 25/29 Payable
2-1570 Income Tax Article 4(2) Payable
2-1999 Other Current Liabilities

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