PT CAHAYA

INVENTORY CARD
NAME : ACCU CHEK KODE : AU-N06
DECEMBER, 2018
( In Rupiah )
INVOICE IN OUT
DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL
Des SALDO AWAL
2 FPJ12-1 PENJUALAN(TOKO ANDANI 20 1,000,000 20,000,000
5 NP2-12 PEMBELIAN(PT ASOKA) 18 1,000,000 18,000,000
5 RNP3-12 RETURN PEMBELIAN(PT ASOKA) 2 1,000,000 2,000,000
8 FPJ12-2 PENJUALAN(TOKO BAHANA) 8 1,000,000 8,000,000
9 NK12-1 PENJUALAN TUNAI(TOKO PANANJUNG) 6 1,000,000 6,000,000
13 LI4-12 PEMBELIAN(PT BHARATA) 22 1,000,000 22,000,000
14 FPJ12-3 PENJUALAN (TOKO CEMPAKA) 10 1,000,000 10,000,000
20 FPJ12-4 PENJUALAN(TOKO DHIRA) 15 1,000,000 15,000,000

Total ……………………………
 METODE : FIFO
BALANCE
UNIT PRICE TOTAL
80 1,000,000 80,000,000
60 1,000,000 60,000,000
78 1,000,000 78,000,000
76 1,000,000 76,000,000
68 1,000,000 68,000,000
62 1,000,000 62,000,000
84 1,000,000 84,000,000
74 1,000,000 74,000,000
59 1,000,000 59,000,000
 PT CAHAYA
INVENTORY CARD
NAME : OXONE KODE : AU-N08
DECEMBER, 2018
( In Rupiah )
INVOICE IN OUT
DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL
Des SALDO AWAL
2 FPJ12-1 PENJUALAN(TOKO ANDANI) 15 1,200,000 18,000,000
5 NP2-12 PEMBELIAN(PT ASOKA) 10 1,200,000 12,000,000
5 RNP3-12 RETURN PEMBELIAN(PT ASOKA) 2 1,200,000 2,400,000
8 FPJ12-2 PENJUALAN(TOKO BAHANA) 8 1,200,000 9,600,000
9 NK12-1 PENJUALAN TUNAI(TOKO PANANJUNG) 10 1,200,000 12,000,000
20 LI4-12 PEMBELIAN(PT BHARATA) 20 1,200,000 24,000,000
14 FPJ12-3 PENJUALAN(TOKO CEMPAKA) 10 1,200,000 12,000,000
20 FPJ12-4 PENJUALAN(TOKO DHIRA) 10 1,200,000 12,000,000

Saldo Persediaan Akhir ……………………………

 METODE : FIFO
BALANCE
UNIT PRICE TOTAL
70 1,200,000 84,000,000
55 1,200,000 66,000,000
65 1,200,000 78,000,000
63 1,200,000 75,600,000
55 1,200,000 66,000,000
45 1,200,000 54,000,000
65 1,200,000 78,000,000
55 1,200,000 66,000,000
45 1,200,000 54,000,000
 PT CAHAYA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2018
(In rupiah)

NO CUSTOMER BALANCE

C001 Toko Benua Jaya

C002 Toko Serasi
C003 Toko Angel
C004 Toko Kencana

Total ………………

PT CAHAYA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2018
(In rupiah)

NO SUPPLIER BALANCE

S001 PT Nusa Indah

S002 PT Dian Persada
S003 PT Mekar Nusa Dua

Total ………………
 PT CAHAYA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2018
(In rupiah)

KODE PRODUCT BALANCE

SG-F Samsung Galaxy Fame

SG-V Samsung Galaxy V

Total ………………
 PT CAHAYA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2018
(In Rupiah)

Nama : TOKO ANDANI Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit
Des SALDO AWAL 44,000,000
2018 2 PENJUALAN 65,400,000 109,400,000

Nama : TOKO BAHANA Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit
Des SALDO AWAL 33,000,000
2018 8 PENJUALAN - 33,000,000
12 PELUNASAN 33,000,000 -

Nama : TOKO CEMPAKA Kode : C003

Balance
Date Description Ref Debit Credit
 Date Description Ref Debit Credit
Debit Credit
Des 14 PENJUALAN 37,800,000 37,800,000
2018

Nama : TOKO DHIRA Kode : C004

Balance
Date Description Ref Debit Credit
Debit Credit
Des SALDO AWAL 33,000,000
2018 20 PENJUALAN - 33,000,000

PT CAHAYA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2018
(In Rupiah)

Nama : PT ASOKA Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit
 Des SALDO AWAL 44,000,000
2018 5 PEMBELIAN 30,000,000 74,000,000
5 RETURN PEMBELIAN 4,400,000 69,600,000
20 PELUNASAN 44,000,000 25,600,000

Nama : PT BHARATA Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit
Des SALDO AWAL 22,000,000
2018 10 PELUNASAN 22,000,000
13 PEMBELIAN 50,600,000 50,600,000

Nama : PT CHARAKA Kode : S003

Balance
Date Description Ref Debit Credit
Debit Credit
Des SALDO AWAL 88,000,000
2018 8 PELUNASAN 88,000,000
 PT INSAN MANDIRI
TRIAL BALANCE, NOVEMBER 30, 2018
IN RUPIAH

ACC NO. ACCOUNT NAME DEBIT CREDIT

11110 Cash in Bank 267,530,000
11120 Petty Cash 6,000,000
11210 Accounts Receivable 110,000,000
11220 Allowance for Doubtful Debt 7,200,000
11310 Merchandise Inventory 164,000,000
11320 Supplies 13,600,000
11410 Prepaid Rent 3,000,000
11420 Prepaid Insurance 8,000,000
12100 Stock Investments 670,000,000
13100 Land 550,000,000
13210 Building at Costs 320,000,000
13220 Building Accumulated Depr. 30,500,000
13301 Vehicle at Cost 160,000,000
13302 Vehicle Accumulated Depr. 10,000,000
13401 Equiptment at Cost 130,000,000
13402 Equiptment Accumulated Depr. 43,000,000
21110 Credit Card 8,400,000
21210 Accounts Payable 154,000,000
21211 Accruad expenses 2,600,000
21212 Income Tax Payable 500,000
21310 PPN Outcome 147,400,000
21320 PPN Income 112,200,000
22100 Bank Mandiri Loan (KUK) 200,000,000
31100 Common Stock 1,580,000,000
31300 Retained Earning 105,500,000
41100 Sales of Merchandise 1,109,000,000 d 924,950,000
42100 Freight Collected 15,000,000 k 1,150,180,000
42200 Late Fee Collected 225,230,000
42300 Sales Discount 17,000,000
51100 Cost of Good Sold 646,880,000
52000 Freight Paid 2,440,000
53000 Purchase Discount 2,180,000
61000 Advertising Expense 28,000,000
61200 In Store Promotion Expense 16,000,000
61210 Utility Expense 14,400,000
61220 Water, Telephone and Electricity Expense 10,800,000
62300 Rent Expense 25,000,000
62400 Supplies Expense 15,200,000
62500 Maintenance and Repair Expense 20,000,000
62600 Bad Debt Expense 4,000,000
62700 Depreciation Expense 27,500,000
62800 Insurance Expense 13,000,000
62900 Late Fee Expense
63100 Wages & Salaries 53,000,000
81000 Interest Income 7,000,000
82000 Devidend Income 17,000,000
91000 Interest Expense 8,140,000
92000 Bank Service Charge 15,000,000
93000 Income Tax Expense 8,590,000
Jumlah 3,439,280,000 3,439,280,000
 PT CAHAYA
PETTY CASH
DECEMBER, 2018
( In Rupiah )

EVIDEN DEBIT
DATE DESCRIPTION
NUMBER ACCOUNT

Des

2018

TOTAL …………………………….

Date Signature

Prepare By : ............. ....................

Posted By : ............ ....................

 DEBIT CREDIT
ACCOUNTS NO. TOTAL PETTY CASH

OTAL ……………………………. 0 0
 PT CAHAYA
GENERAL JOURNAL
DECEMBER 2018
( In Rupiah )
EVIDEN Pos
DATE DESCRIPTION Debit Credit
NUMBER Ref
Des
2018
 TOTAL ……………………. - -

Date Signature RECAPITULATION

DEBIT KREDIT
Prepare By : ............. ............... ACC. NO TOTAL ACC. NO TOTAL

Posted By : ............ ................

TOTAL - TOTAL -
 PT CAHAYA
CASH RECEIPT JOURNAL
DECEMBER, 2018
( In R
DEBIT CREDIT
EVIDEN OTHERS OTHERS
DATE DESCRIPTION ACCOUNT
NUMBER CASH IN BANK ACCOUNTS RECEIVABLE
ACCOUNT TOTAL ACCOUNT
NO

Des

2018

TOTAL ………………… - - -
ACCOUNT NUMBER………………….

Date Signature RECAPITULATION

DEBIT
Prepare By : ............. ....................
ACC. NO TOTAL
Posted By : ............ ....................
TOTAL -
 ( In Rupiah )
CREDIT
OTHERS
ACCOUNTS
TOTAL
NO

RECAPITULATION
KREDIT
ACC. NO TOTAL
TOTAL -
 PT CAHAYA
SALES JOURNAL
DECEMBER, 2018
( In Rupiah )

DEBIT CREDIT
DATE INVOICE NO DESCRIPTION ACCOUNT FREIGHT
SALES VAT OUT
RECEIVABLE COLLECTED

Des
2018

- - - -
ACCOUNT NUMBER…………….

Date Signature RECAPITULATION

DEBIT KREDIT
Prepare By : ............. ....................
ACC. NO TOTAL ACC. NO TOTAL
Posted By : ............ ....................

TOTAL - TOTAL -
 PT CAHAYA
CASH PAYMENT JOURNAL
DECEMBER, 2018

DEBIT
EVIDEN CHECK OTHERS
DATE NUMBER
DESCRIPTION ACCOUNT
NO. ACC
PAYABLE ACCOUNT
NO.
Des

2018

TOTAL ………………… -

ACCOUNT NUMBER………………….
 Date Signature RECAPITULATION
DEBIT
Prepare By : ............. .................... ACC. NO TOTAL
Posted By : ............ ....................

TOTAL -
 ( In Rupiah )
CREDIT
HERS OTHERS
PURCHASE CASH IN
DISCOUNT BANK ACC
TOTAL ACCOUNT TOTAL
NO.

- - - -
TULATION
KREDIT
ACC. NO TOTAL

TOTAL -
 PT CAHAYA
PURCHASE JOURNAL
DECEMBER, 2018
( In Rupiah )

DEBIT CREDIT

DATE INVOICE NO DESCRIPTION MERCHANDISE ACCOUNT

VAT IN
INVENTORY PAYABLE

Des
2018

TOTAL……………. - - -
ACCOUNT NUMBER ……………

Date Signature RECAPITULATION

DEBIT KREDIT
Prepare By : ............. ....................
ACC. NO TOTAL ACC. NO TOTAL
Posted By : ............ ....................

TOTAL - TOTAL -
 PT CAHAYA
LEDGER
DECEMBER 31, 2018
(In Rupiah)

Nama : Cash in Bank Nomor : 11110

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 1 SALDO AWAL
2018

Nama : Petty Cash Nomor : 11120

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 1 SALDO AWAL
2018

Nama : Accounts Receivable Nomor : 11210

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018
Nama : Allowance for Doubtful Debt Nomor : 11220
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Merchandise Inventory Nomor : 11310

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Supplies Nomor : 11320

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Prepaid Rent Nomor : 11410

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018
Nama : Prepaid Insurance Nomor : 11420

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Stock Investments Nomor : 12100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Land Nomor : 13100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Building at Costs Nomor : 13210

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018
Nama : Building Accumulated Depr. Nomor : 13220
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Vehicle at Cost Nomor : 13301

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Vehicle Accumulated Depr. Nomor : 13302

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Equiptment at Cost Nomor : 13401

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Equiptment Accumulated Depr. Nomor : 13402

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Credit Card Nomor : 21110

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Accounts Payable Nomor : 21210

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Accruad expenses Nomor : 21211

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION
REF
 POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Income Tax Payable Nomor : 21212

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : PPN Outcome Nomor : 21,310

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : PPN Income Nomor : 21320

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018
Nama : Bank Mandiri Loan (KUK) Nomor : 22100
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Common Stock Nomor : 31100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Retained Earning Nomor : 31300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Sales of Merchandise Nomor : 41100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Freight Collected Nomor : 42100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Late Fee Collected Nomor : 42200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Sales Discount Nomor : 42300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Cost of Good Sold Nomor : 51100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Freight Paid Nomor : 52000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Purchase Discount Nomor : 53000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Advertising Expense Nomor : 61000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : In Store Promotion Expense Nomor : 61200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Utility Expense Nomor : 61210

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Water, Telephone and Electricity Expense Nomor : 61220

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Rent Expense Nomor : 62300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Supplies Expense Nomor : 62400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION
REF
 POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Maintenance and Repair Expense Nomor : 62500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Bad Debt Expense Nomor : 62600

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Depreciation Expense Nomor : 62700

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Insurance Expense Nomor : 62800

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION
REF
 POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Late Fee Expense Nomor : 62900

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Wages & Salaries Nomor : 63100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Interest Income Nomor : 81000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018
Nama : Devidend Income Nomor : 82000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Interest Expense Nomor : 91000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Bank Service Charge Nomor : 92000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Income Tax Expense Nomor : 93000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018

Nama : Gain/loss sales vehicle Nomor : 94000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION
REF
 POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, SALDO AWAL
2018
 PT CAHAYA
TRIAL BALANCE, DESEMBER 31, 2018
IN RUPIAH

ACC NO. ACCOUNT NAME DEBIT CREDIT

11110 Cash in Bank
11120 Petty Cash
11210 Accounts Receivable
11220 Allowance for Doubtful Debt
11310 Merchandise Inventory
11320 Supplies
11410 Prepaid Rent
11420 Prepaid Insurance
12100 Stock Investments
13100 Land
13210 Building at Costs
13220 Building Accumulated Depr.
13301 Vehicle at Cost
13302 Vehicle Accumulated Depr.
13401 Equiptment at Cost
13402 Equiptment Accumulated Depr.
21110 Credit Card
21210 Accounts Payable
21211 Accruad expenses
21212 Income Tax Payable
21310 PPN Outcome
21320 PPN Income
22100 Bank Mandiri Loan (KUK)
31100 Common Stock
31300 Retained Earning
41100 Sales of Merchandise
42100 Freight Collected
42200 Late Fee Collected
42300 Sales Discount
51100 Cost of Good Sold
52000 Freight Paid
53000 Purchase Discount
61000 Advertising Expense
61200 In Store Promotion Expense
61210 Utility Expense
61220 Water, Telephone and Electricity Expense
62300 Rent Expense
62400 Supplies Expense
62500 Maintenance and Repair Expense
62600 Bad Debt Expense
62700 Depreciation Expense
62800 Insurance Expense
62900 Late Fee Expense
63100 Wages & Salaries
81000 Interest Income
82000 Devidend Income
91000 Interest Expense
92000 Bank Service Charge
93000 Income Tax Expense
94000 Gain/loss sales vehicle

JUMLAH - -