PD BINTANG

JL.Swadaya No 20 Jakarta

Trial Balance

December 2018
18/04/2019 Page 1
11:37:26
Account Debit Credit YTD Debit YTD Credit

Cash In Bank 06.560.000,00 42.060.000,00

Petty Cash Rp0,00 10.000.000,00
Accounts Receivable 42.210.000,00 56.410.000,00
Allowance For Doubtful Debt 50.920.200,00 38.120.200,00
Merchandise Inventory Rp0,00 20.000.000,00
Store Supplies p2.000.000,00 p2.900.000,00
Prepaid Insurance p2.000.000,00 25.500.000,00
Prepaid Rent p3.000.000,00 29.500.000,00
PPN Income 78.309.000,00 78.309.000,00
Equipment at Cost Rp0,00 22.800.000,00
Equipment Accum Dep Rp900.000,00 17.400.000,00
Accounts Payable 03.839.000,00 73.139.000,00
Expense Payable p8.240.000,00 p8.239.999,90
Income Tax Payable p9.350.000,00 p9.350.000,00
PPN Payable 13.191.000,00 14.691.000,00
PPN Outcome 93.500.000,00 93.500.000,00
PPN 21 Payable p4.500.000,00 p4.500.000,00
Bank BCA Loan Rp0,00 85.000.000,00
GST Collected 47.571.818,18 47.571.818,18
GST Paid 50.489.000,00 50.489.000,00
Bintang Capital Rp0,00 44.550.000,00
Bintang Drawing Rp0,00 20.000.000,00
Historical Balancing Account Rp0,00 50.899.999,90
Sales 55.600.000,00 58.900.000,00
Sales Discount Rp281.818,18 Rp281.818,18
Freight Collected p2.000.000,00 p2.000.000,00
Cost of goods Sold 23.604.800,00 53.004.800,00
Freight Paid p1.000.000,00 p9.800.000,00
Advertising Expense Rp0,00 p4.400.000,00
Telephone&electricitry Expens p1.660.000,00 12.560.000,00
Store Supplies Expenses p4.000.000,00 p8.950.000,00
Bad Debt Expenses Rp365.000,00 Rp365.000,00
Depreciation Expenses Rp900.000,00 17.400.000,00
Insurance Expenses p2.000.000,00 20.300.000,00
Rent Expenses p3.000.000,00 31.300.000,00
Wages&Salaries Expenses p4.500.000,00 34.800.000,00
Other Operating Expenses p1.800.000,00 11.100.000,00
Interest Revenue p2.000.000,00 11.800.000,00
Interest Expense Rp0,00 11.800.000,00
Bank Service Charge Rp300.000,00 p5.900.000,00
Income Tax Expense p9.350.000,00 20.350.000,00

Total: 64.470.818,18 64.470.818,18 29.970.818,08 29.970.818,08