PT SEJAHTERA

DAFTAR AKUN

NO NAMA AKUN FUNGSI UNTUK MENCATAT MUTASI NILAI

Current Assets : Aset Lancar :
1-1110 Petty Cash Kas kecil
1-1120 Cash In Bank Kas di Bank
1-1130 Markelable Securities Surat Berharga
1-1210 Accounts Receivable Piutang Dagang
1-1220 Allowance for Uncollecctile Accounts Cadangan Kerugian Piutang
1-1230 Employee Receivable Piutang Karyawan
1-1310 Merchandise inventory Persedian Barang Dagangan
1-1320 Store Supplies Perlengkapan Toko
1-1410 Prepaid Rent Sewa dibayar dimuka
1-1420 Prepaid Insurance Asuransi dibayar dimuka
1-1430 Value Added Tax- In Pajak Pertambahan Nilai Masukan
Investment: Investasi:
1-2100 Stock Invesment Investasi Dalam Saham
Fiixed Assets: Aset Tetap:
1-3100 Land Tanah
1-3210 Building Gedung
1-3220 Accumulated Deprecition Building Akumulasi Penyusutan Gedung
1-3301 Vehicle at cost Kendaraan
1-3302 Accumulated Deprecition Vehicle Akumulasi Penyusutan Kendaraan
1-3401 Equipment Peralatan
1-3401 Accumulated Deprecition Equipment Akumulasi Penyusutan Peralatan
Current Liabilities : Liabiliti Lancar:
2-1110 Credit Card Utang Kartu Kredit
2-1210 Accounts Payable Utang Dagang
2-1211 Accruad Expense Utang Biaya
2-1212 Income Tax Payable Utang Pajak Penghasilan ( PPh)
2-1213 Value Added Taxes Out PPN - Keluaran
Long Term Liabilities: Utang Jangka Panjang:
2-2100 Bank BNI 46 Loan Utang BNI 46
Equity: Ekuitas:
3-1000 Common Stock Modal Saham
3-1001 Retained Earning Laba Ditahan
3-1002 Additional Paid In Capital Selisih harga saham
3-1003 Devident Deviden
3-1004 Income Summary Ikhtisar Laba- Rugi
Revenues: Pendapatan Utama:
4-1100 Sales Penjualan Barang Dagangan
4-2100 Freight Collected Pendapatan Angkutan
4-2200 Late Fee Collected Pendapatan Denda
4-2300 Sales Discount Potongan Penjualan
4-2400 Sales Returnt Retur Penjualan
Cost Of Goods Sold: Beban Pokok Penjualan:
5-1100 Cost of Goods Sold Beban Pokok Penjualan
5-2000 Freight Paid Beban Angkut Pembelian
5-3000 Purchase Discount Potongan Pembelian
Operating Expenses: Beban Operasi:
6-1100 Wages & Salaries Beban Gaji dan Upah
6-1200 Advertising Expense Beban Iklan
6-1300 Store Promotion Expenses Beban Promosi Toko
6-1400 Utility Expense Beban Lain lain
6-1500 Water,Telepon & Electicity expense Beban Telepon, Air dan Listrik
6-2100 Rent Expense Beban Sewa
6-2200 SuppliesExpense Beban Perlengkapan
6-2300 Maintenance and Repair Expense Ekuitas:
6-2400 Bad Debt Expense Beban Kerugian Piutang
6-2500 Depreciation Expense Building Beban Penyusutan Gedung
6-2600 Depreciation Expense Vehicle Beban Penyusutan Kendaraan
6-2700 Depreciation Expense Equipment Beban Penyusutan Peralatan
6-2800 Insurance Expense Beban Asuransi
6-2900 Late Fee Expense Beban Denda Keterlambatan
Other Revenues and Expense: Pendapatan Beban di Luar Usaha:
8-1100 Interest Income Pendapatan Bunga
8-1200 Devidend Income Pendapatan Deviden
8-1300 Gain Loss on Sales Plant Aset(Vehicle) Laba Rugi Penjualan Aset Tetap( kendaraan)
8-1400 Gain Loss on Sales of Marketable Securities Laba Rugi Penjualan Surat Berharga
9-1100 Interest Expence Beban Bunga
9-1200 Bank Service Charge Beban Administrasi Bank
9-2100 Realize Gain of Loss Laba Rugi Terealisir
9-2200 Unrealize Gain or Loss Laba Rugi Belum Terealisir
Tax: Pajak:
9-3100 Income Tax Payable Pajak Penghasilan Badan
 PT SEJAHTERA
TRIAL BALANCE
PER 30 NOVEMBER 2018

NO.AKUN NAMA AKUN DEBET KREDIT

1-1110 Petty Cash $ 3,000,000.00
1-1120 Cash In Bank $ 182,811,550.00
1-1130 Markelable Securities
1-1210 Accounts Receivable $ 57,200,000.00
1-1220 Allowance for Uncollecctile Accounts $ 4,000,000.00
1-1230 Employee Receivable $ 1,000,000.00
1-1310 Merchandise inventory $ 82,000,000.00
1-1320 Store Supplies $ 6,800,000.00
1-1410 Prepaid Rent $ 10,000,000.00
1-1420 Prepaid Insurance $ 4,250,000.00
1-1430 Value Added Tax- In $ 4,000,000.00
1-2100 Invesment $ 207,500,000.00
1-3100 Land $ 275,000,000.00
1-3210 Building $ 144,000,000.00
1-3220 Accumulated Deprecition Building $ 52,800,000.00
1-3301 Vehicle at cost $ 96,000,000.00
1-3302 Accumulated Deprecition Vehicle $ 38,000,000.00
1-3401 Equipment $ 60,000,000.00
1-3401 Accumulated Deprecition Equipment $ 13,750,000.00
2-1110 Credit Card $ 4,200,000.00
2-1210 Accounts Payable $ 56,100,000.00
2-1211 Accruad Expense $ 1,675,000.00
2-1212 Income Tax Payable $ 125,000.00
2-1213 Value Added Taxes Out $ 8,500,000.00
2-2100 Bank BNI 46 Loan $ 135,331,547.00
3-1000 Common Stock $ 400,000,000.00
3-1001 Retained Earning $ 330,000,000.00
3-1003 Devident $ 40,000,000.00
3-1004 Income Summary
4-1100 Sales $ 629,845,000.00
4-2100 Freight Collected $ 7,500,000.00
4-2200 Late Fee Collected $ 2,500,000.00
4-2300 Sales Discount $ 8,500,000.00
4-2400 Sales Returnt $ 9,000,000.00
5-1100 Cost of Goods Sold $ 323,440,000.00
5-2000 Freight Paid $ 1,220,000.00
5-3000 Purchase Discount
6-1100 Wages & Salaries $ 51,550,000.00
6-1200 Advertising Expense $ 19,500,000.00
6-1400 Utility Expense $ 7,200,000.00
6-1500 Water,Telepon & Electicity expense $ 5,400,000.00
6-2100 Rent Expense $ 20,000,000.00
6-2200 SuppliesExpense $ 7,600,000.00
6-2300 Maintenance and Repair Expense $ 10,000,000.00
6-2400 Bad Debt Expense
6-2500 Depreciation Expense Building $ 13,200,000.00
6-2600 Depreciation Expense Vehicle $ 11,000,000.00
6-2700 Depreciation Expense Equipment $ 6,250,000.00
6-2800 Insurance Expense $ 8,950,000.00
6-2900 Late Fee Expense
8-1100 Interest Income $ 3,750,000.00
8-1200 Devidend Income $ 20,000,000.00
8-1300 Gain Loss on Sales Plant Aset(Vehicle)
9-1100 Interest Expence $ 17,981,547.00
9-1200 Bank Service Charge $ 7,500,000.00
9-3100 Income Tax Payable $ 6,223,450.00
JUMLAH $ 1,708,076,547.00 $ 1,708,076,547.00
 PT SEJAHTERA

DATE DOC.NO. DESCRIPTION REF DEBET

CASH IN BANK OTHER

ACCOUNT
HTERA

DEBET CREDIT
ACCOUNTS
OTHER OTHER
RECEIVABLE
AMOUNT ACCOUNT AMOUNT