DINAS PENDIDIKAN
SEKOLAH MENENGAH KEJURUAN (SMK) NEGERI 50 JAKARTA
BIDANG KEAHLIAN BISNIS MANAJEMEN DAN TEKNOLOGI
Jl. Cipinang Muara I, Jatinegara, Jakarta Timur, 13420, Tlp/Fax : (021) 8194466
Website : www.smk50.net Email : smknegerilimapuluh@yahoo.com
PT AINKO
NERACA SALDO
Per 31 Desember 2019
KODE NAMA AKUN DEBET KREDIT
1- Cash in Bank
1100 314.850.000
1- Petty Cash
1200 11.700.000
1- Accounts Receivable
1300 583.000.000
1- Allowance for Doubtful Debt
1400 22.000.000
1- Merchandise Inventory
1500 648.000.000
1- Store Supplies
1600 6.000.000
1- Prepaid Insurance
1700 12.500.000
1- Prepaid Rent
1800 20.500.000
1- Prepaid Tax
1900 17.000.000
1- PPN Income
1910 62.200.000
1- Prepaid PPN
1920
1- Equipment at Cost
69.600.000
2100
1- Equipment Accum Dep
2110 24.320.000
2- Accounts Payable
1100 500.800.000
2- Expense Payable
1200
2- Income Tax Payable
1300
2- PPN Payable
1400
2- Dividend Payable
1500
2- PPN Outcome
1500 70.000.000
2- Bank BCA Loan
2100 305.000.000
3- Capital Stock
1100 414.500.000
3- Dividend
1200 27.500.000
4- Sales
1100 1.586.900.000
4- Sales Return
1300 34.000.000
5- Cost of goods Sold
1100 969.820.000
5- Freight Paid
1200 12.600.000
6- Advertising Expenses
1000 4.650.000
6- Telephone & Electricity expenses
1100 7.800.000
6- Store Supplies Expenses
1200 4.750.000
6- Bad Debt Expense
1300 12.000.000
6- Depreciation Expense
1400 16.500.000
6- Insurance Expense
1500 11.400.000
6- Rent Expense
1600 22.900.000
6- Wages & Salaries
1700 40.200.000
6- Other Operating Expense
1800 10.550.000
7- Interest Revenue
1100 7.900.000
8- Interest Expense 3.700.000
1100
8- Bank Service Charge
1200 7.700.000
2.931.420.000 2.931.420.000
Diminta:
1. Jurnal penyesuaian
2. Kertas kerja