No.

Akun Nama Akun Debet Kredit

11110 Cash In Bank Rp 145,257,500
11120 Petty Cash Rp 3,000,000
11210 Accounts Receivable Rp 111,575,000
11220 Allowance For Doubtful Debt Rp 3,600,000
11310 Merchandise Inventory Rp 56,500,000
11320 Store Supplies Rp 7,300,000
11410 Prepaid Rent Rp 1,500,000
11420 Prepaid Insurance Rp 4,000,000
12100 Stock Investments Rp 335,000,000
13100 Land Rp 275,000,000
13210 Building at Costs Rp 160,000,000
13220 Building Accumulated Depr. Rp 15,250,000
13301 Vehicle at Costs
13302 Vehicle Accumulated Depr.
13401 Equipment at Costs Rp 65,000,000
13402 Eqquipment Accumulated Depr. Rp 21,500,000
21110 Credit Card
21210 Accounts Payable Rp 39,380,000
21211 Accruad Expense
21212 Income Tax Payable Rp 187,500
21310 PPN Outcome Rp 83,190,000
21320 PPN Income Rp 59,680,000
22100 Bank Mandiri Loan (KUK) Rp 85,000,000
31100 Common Stock Rp 790,000,000
38000 Retained Earning Rp 53,000,000
41100 Sales of Merchandise Rp 649,400,000
42100 Freight Collected Rp 8,000,000
42200 Late Fee Collected
42300 Sales Discount Rp 8,665,000
51100 Cost of Good Sold Rp 384,740,000
52000 Freight Paid Rp 1,220,000
53000 Purchase Discount Rp 1,970,000
61100 Advertising Expense Rp 14,800,000
61200 In Store Promotion Expense Rp 8,000,000
62100 Utility Expense Rp 7,200,000
62200 Telephone Expense Rp 5,400,000
62300 Rent Expense Rp 12,500,000
62400 Supplies Expense Rp 7,600,000
62500 Maintenance and Repair Expense Rp 10,750,000
62600 Bad Debt Expense Rp 2,000,000
62700 Depreciation Expense Rp 13,750,000
62800 Insurance Expense Rp 6,500,000
62900 Late Fee Expense Rp 220,000
63100 Wages & Salaries Rp 30,250,000
81000 Interest Income Rp 3,500,000
82000 Devidend Income Rp 8,500,000
91000 Interest Expense Rp 5,575,000
92000 Bank Service Charge Rp 7,500,000
93000 Loss of Sales Vehicle Rp 12,000,000
JUMLAH Rp 1,762,477,500 Rp 1,762,477,500