Page 183 - Practice Set Akuntansi Perusahaan Dagang - Kelas XI SMK/MAK

2-2000 Long term Liabilities
2-2100 Bank Mandiri Loan 182.000.000
3-0000 Equity
3-1000 Common Stock 00.000.000
6
3-2000 Retained Earnings 1.265.000.000
3-3000 Dividend 40.000.000
3-4000 Income Summary
3-9999 Historical Balancing
4-0000 Revenues
4-1100 Sales of Merchandise 7.082.241.200
4-1110 Sales Discounts 32.299.000
4-1120 Sales Returns 20.318.500
5-0000 Cost Of Goods Sold
5-1100 Cost Of Goods Sold 5.691.741.200
6-0000 Expense
6-1100 Wages & Salaries Expense 164.000.000
6-1200 Bad Debt Expense 1.854.500
6-1300 Advertising Expense 12.000.000
6-1400 Supplies Expense 5.750.000
6-2100 Electricity, Telp. & Water Expense 22.852.500
6-2200 Maintenance & Repairs Expense 3.255.000
6-2300 Depreciation Expense – Building 15.147.917
6-2400 Depreciation Exp - Equipment 4.296.875
6-2500 Depreciation Exp - Vehicle 26.491.667
6-2999 Other Operating Expense 4.250.000
8-0000 Other Revenues and Gains
8-1100 Interest Revenue 9.400.000
8-1200 Dividend Income 12.500.000
8-1300 Freight Collected
8-1400 Late Fees Collected
8-1500 Service Income 20.500.000
9-0000 Other Expense and Loses
9-1100 Bank Service Charge 3.625.000
9-1200 Interest Expense 2.955.000
9-1300 Late Fees Paid
9-1400 Income Tax Expense 4.650.250
9-2999 Other Expense
TOTAL 9.894.402.950 9.894.402.950

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