02/05/2020 MYOB / Excel 21:23:05

PT Prima Elektronik

Trial Balance
December 2015

Account Debit Credit YTD Debit

Cash In Bank Rp280,514,000 Rp402,945,700
Petty Cash Rp0 Rp5,000,000
Account Receivable Rp57,625,000 Rp447,025,000
Allowance for Doubtful Debt Rp10,660,750
Merchandise Inventory Rp165,455,916 Rp105,344,084
Store Supplies Rp2,635,000 Rp3,145,000
Prepaid Rent Rp500,000 Rp3,500,000
Prepaid Insurance Rp300,000 Rp5,100,000
Prepaid Income Tax Rp0 Rp31,378,600
Stock Investment Rp0 Rp135,000,000
Land Rp0 Rp192,500,000
Building at Cost Rp0 Rp768,000,000
Building Accumulated Depr. Rp2,560,000
Vehicle at Cost Rp0 Rp258,000,000
Vehicle Accumulated Depr. Rp3,255,000
Equipment Rp0 Rp220,800,000
Equipment Accumulated Depr Rp1,340,000
Credit Card Rp5,500,000
Accounts Payable Rp163,563,000
Accrued Expense Rp0
PPN Payable Rp20,122,000
Dividen Payable Rp3,500,000
Bank Mandiri Loan Rp25,000,000
Common Stock Rp0
Retained Earning Rp0
Sales of Merchandise Rp438,300,000
Freight Collected Rp260,000
Sales Discount Rp1,892,000 Rp11,592,000
Sales Return Rp10,500,000 Rp10,500,000
Cost of Goods Sold Rp392,035,916 Rp1,484,035,916
Freight Paid Rp125,000 Rp5,810,500
Advertising Expense Rp825,000 Rp13,325,000
Phone Water Electricity Exp. Rp1,300,000 Rp23,080,000
Rent Expense Rp500,000 Rp6,000,000
Store Supplies Expense Rp3,335,000 Rp10,735,000
Maintenance and Repair Expense Rp875,000 Rp7,375,000
Bad Debt Expense Rp7,210,750 Rp7,210,750
Depreciation Expense Rp7,155,000 Rp85,860,000
Insurance Expense Rp300,000 Rp2,100,000
Wages & Salaries Expense Rp9,500,000 Rp114,000,000
Interest Income Rp480,000
Deviden Income Rp0

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Late Fees Collected Rp836,000

Interest Expense Rp2,500,000 Rp5,800,000
Bank Service Charge Rp75,000 Rp3,575,000
Miscellaneous Expense Rp0 Rp750,000

Total: Rp810,267,666 Rp810,267,666 Rp4,369,487,550

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YTD Credit

Rp13,410,750

Rp120,320,000

Rp97,650,000

Rp79,060,000
Rp0
Rp420,963,000
Rp10,800,000
Rp39,322,000
Rp2,000,000
Rp225,000,000
Rp1,000,000,000
Rp350,585,800
Rp1,998,300,000
Rp260,000

Rp5,280,000
Rp5,700,000

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Rp836,000

Rp4,369,487,550

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