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PT.

SELI MUTIARA
Nama Perusahaan
: PT. SELI MUTIARA
Alamat : Jl. Karang Anyar, No. 21 Jampangkulon, Sukabumi
No Telp : (0362) 588 422
No Fax : (0362) 588 423
E-Mail : Selimutiara_Indo@gmail.Com
CHART OF ACCOUNT
Account Number Account Name
10000 ASSETS ASET
11000 CURRENT ASSET ASET LANCAR
11101 Cash In Bank Kas di Bank
11102 Petty Cash Kas Kecil
11201 Account Receivable Piutang Usaha
11202 Allowance of Doubtful Debt Cadangan Kerugian Piutang
11300 Inventory Persediaan Barang Dagang
11400 Office Supplies Perlengkapan Kantor
11501 Prepaid Insurance Asuransi Dibayar Dimuka
11502 Prepaid Rent Sewa Dibayar Dimuka
11601 VAT In PPN Masukan
11602 Prepaid Income Tax Article 25 Uang Muka PPh/Angsuran Pajak
12000 FIXED ASSET ASET TETAP
12310 Vehicle Kendaraan
12320 Vehicle Accumulated Depr. Akumulasi Penyusutan Kendaraan
12410 Equipment Peralatan
12420 Equipment Accum. Depr. Akumulasi Penyusutan Peralatan
20000 LIABILITIES KEWAJIBAN
21000 CURRENT LIABILITIES KEWAJIBAN LANCAR
21100 Account Payable Utang Usaha
21301 Expense Payable Utang Beban
21302 VAT Out PPN Keluaran
21303 VAT Payable Utang PPN
21401 Income Tax Payable Article 21 Utang PPh 21
21402 Income Tax Payable Article 23 Utang PPh 23
21403 Income Tax Payable Article 25/29 Utang PPh 25/29
21500 Retaired Payable Utang Jaminan Hari Tua
22000 LONG TERM LIABILITY KEWAJIBAN JANGKA PANJANG
22100 Bank Mandiri Loan Utang Bank Mandiri
30000 EQUITY EKUITAS
31000 Capital Stock Mudal Saham
32000 Current Year Earning Laba Tahun Berjalan
33000 Retained Earning Laba Ditahan
34000 Dividen Dividen
39999 Historical Balancing Selisih Penyeimbang
40000 INCOME PENDAPATAN
41000 Sales Penjualan
42000 Sales Return Retur Penjualan
50000 COST OF GOODS SOLD HARGA POKOK PENJUALAN
51000 Cost Of Goods Sold Harga Pokok Penjualan
60000 OPERATING EXPENSE BEBAN USAHA
62100 Wages and Salaries Beban Gaji
62111 Insurance Expense Beban Asuransi
62112 Bad Debt Expense Beban Kerugian Piutang
62113 Rent Expense Beban Sewa
62114 Telephone & Internet Expense Beban Telepon & Internet
62115 Electricity Expense Beban Telepon
62302 Vehicle Depr. Expense Beban Penyusutan Kendaraan
62303 Equipment Depr. Expense Beban Penyusutan Peralatan
62304 Other Operational Expense Beban Operasional Lain
80000 OTHER INCOME PENDAPATAN LAIN-LAIN
81000 Interest Income Pendapatan Bunga
90000 OTHER EXPENSE BEBAN LAIN-LAIN
91000 Bank Service Charge Beban Administrasi Bank
91002 Income Tax Article 4(2) Expense Potongan PPh Pasal 4 Ayat 2
93000 Income Tax Expense Taksiran Pajak Penghasilan
Header Balance Account Type
H ASSET
H ASSET
Bank
Bank
Accunt Receivable
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
H ASSET
Fixed Asset
Fixed Asset
Fixed Asset
Fixed Asset
H LIABILITY
H LIABILITY
Account Payable
Other Current Liability
Other Current Liability
Other Current Liability
Other Current Liability
Other Current Liability
Other Current Liability
Other Current Liability
H LIABILITY
Long Term Liability
H EQUITY
Equity
Equity
Equity
Equity
Equity
H INCOME
Income
Income
H COST OF SALES
Cost Of Sales
H EKXPENSE
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
H OTHER INCOME
Other Income
H OTHER EXPENSE
Other Expense
Other Expense
Other Expense
NERACA SALDO PER 31 NOVEMBER 2020
PT LATIHAN AYA
TRIAL BALANCE
End Periode, 30 November 2020
N0. Account Account Name Debet (Rp)
11101 Cash In Bank Rp 2,340,000,000
11102 Petty Cash Rp 1,500,000
11201 Account Receivable Rp 750,000,000
11202 Allowance Of Doubtful Debt
11300 Inventory Rp 380,000,000
11400 Office Supplies Rp 10,000,000
11501 Prepaid Insurance Rp 9,000,000
11502 Prepaid Rent Rp 25,000,000
11601 VAT In
11602 Prepaid Income Tax Article 25 Rp 44,000,000
12310 Vehicle Rp 450,000,000
12320 Vehicle Accumulated Depr
12410 Equipment Rp 210,000,000
12420 Equipment Accum Depr
21100 Account Payable
21301 Expense Payable
21302 VAT Out
21303 VAT Payable
21401 Income Tax Payable Article 21
21402 Income Tax Payable Article 23
21403 Income Tax Payable Article 25/29
21500 Retained Payable
22100 Bank Mandiri Loan
31000 Capital Stock
32000 Current Year Earning
33000 Retained Earning
34000 Dividen Rp 391,000,000
39999 Historical Balancing
41000 Sales
42000 Sales Return Rp 25,400,000
51000 Cost Of Goods Sold Rp 1,621,000,000
62100 Wages and Salaries Rp 264,000,000
62111 Insurance Expense Rp 3,000,000
62112 Bad Debt Expense
62113 Rent Expense Rp 35,000,000
62114 Telephone & Internet Expense Rp 28,000,000
62115 Electricity Expense Rp 23,400,000
62302 Vehicle Depr Expense Rp 103,125,000
62303 Equipment Depr Expense Rp 48,125,000
62304 Other Operational Expense
81000 Interest Income
91000 Bank Service Cahrge Rp 2,500,000
91002 Income Tax Article 4(2) Expense Rp 7,050,000
93000 Income Tax Expense
TOTAL Rp 6,771,100,000
20

Credit (Rp)

Rp 15,000,000

Rp 328,125,000

Rp 153,125,000
Rp 180,500,000
Rp 16,935,000

Rp 24,000,000
Rp 1,000,000

Rp 8,250,000
Rp 500,000,000
Rp 1,500,000,000

Rp 808,915,000

Rp 3,200,000,000

Rp 35,250,000
Rp 6,771,100,000