QUIZ 2
-------------------------Selamat Bekerja-------------------------
Neraca Percobaan/Trial Balance (Rp)
Nama Akun/Account Titles D K
Kas/Cash 82.000.000
Wesel Tagih/Notes Receivable 60.000.000
Piutang Usaha/Account Receivable 121.000.000
Penyisihan Piutang Tak Tertagih/ 1.210.000
Allowance for Doubtful Accounts
Persediaan Barang Dagangan/ 32.000.000
Merchandise Inventory
Perlengkapan/Supplies 18.000.000
Sewa dibayar dimuka/Prepaid Rent 360.000.000
Peralatan/Equipment 120.000.000
Akumulasi Penyusutan Peralatan/ 20.000.000
Accumulated Depreciation of Equipment
Utang Usaha/Account Payable 180.750.000
Modal/Capital 500.000.000
Prive/Prive 10.000.000
Penjualan/Sales 345.000.000
Retur Penjualan/Sales Retur 8.000.000
Potongan Penjualan/Sales Discount 3.000.000
Pendapatan Bunga/Interest Income
Pembelian/Purchases 180.000.000
Retur Pembelian/Purchases Retur 1.540.000
Potongan Pembelian/Purchases Discount 2.000.000
Beban angkut Pembelian/Freight In 3.500.000
Beban angkut Penjualan/Freight out 1.600.000
Beban Iklan/Advertising Expense 6.200.000
Beban Gaji/Salaries Expense 38.000.000
Beban Utilitas/Ulities Expenses 7.200.000
Sub Total 1.050.500.000 1.050.500.000
Ikhtisar Laba Rugi/Income Summary
Piutang bunga/Interest receivables
Beban Piutang tak tertagih/Bad debt expense
Beban Perlengkapan Toko/Store Supplies Expense
Beban Perlengkapan Kantor/Office Supplies Expense
Beban Sewa/Rent Expense
Beban Penyusutan Peralatan/
Depreciation Expense for Equipment
Utang Gaji/Salaries Payable
Total 1.050.500.000 1050500000