PD Maju Terus menyiapkan Neraca Saldo usahanya per 31 Desember 2018, sbb :
PD Maju Terus
Trial Balance
At 31 December 2018
Account Title Balance
D ($) C ($ )
Cash on Hand (Uang Tunai) 2,500 -
Cash in Bank (Uang di Bank) 55,000 -
Accounts Receivable (Piutang Dagang) 35,000 -
Inventory (Persediaan) 15,000 -
Supplies (Perlengkapan) 1,250 -
Prepaid Insurance (Asuransi Dibayar dimuka) 3,000 -
Equipment (Peralatan) 65,000 -
Accumulated Depreciation of Equipment - 12,000
(Akumulasi Penyusutan Peralatan)
Land (Tanah) 30,000 -
Buildings (Bangunan) 95,000 -
Accumulated Depreciation of Buildings - 9,000
(Akumulasi Penyusutan Bangunan)
Accounts Payable (Utang Dagang) - 18,000
Bank’s Payable (Utang Bank) - 20,000
Capital (Modal) - 122,030
Drawing Account (Prive) 3,000 -
Sales (Penjualan) - 325,000
Sales Return and Allowances 7,000 -
Sales Discounts (Diskon Penjualan) 2,500 -
Interest Revenue (Pendapatan Bunga) - 900
Rent Revenue (Pendapatan Sewa) - 1,500
Purchases (Pembelian) 155,000 -
Purchase Return and Allowances - 1,200
(Retur dan Penyisihan pembelian)
Purchase Discounts (Diskon Pembelian) - 700
Transportation In (Bebang Angkut kedalam ) 600 -
Sales Salaries Expense (Beban Gaji & Upah) 8,950 -
Transportation Out (Beban angkut keluar) 400 -
Advertising Expense (Beban Iklan) 2,500 -
Miscellaneous Selling Expense 2,120 -
(Beban Penjualan Rupa-rupa)
Officer Salaries Expense 13,500 -
(Beban Gaji Kantor)
Utilities Expense (Beban Utilitas) 3,200 -
Credit Card Expense (Beban Kartu Kredit) 500 -
Miscellaneous General and Adm Expense 3,110 -
Income Taxes (Pendapatan Pajak) 6,200 -
Total $ 510,330.00 $ 510,330.00