PT. PT AN
Andi Nabiel
Petunjuk pengerjaan
1. Bukti memorial, saudara susun ayat jurnal penyesuaian dalam format Jurnal yang
telah disediakan.
2. Susun Neraca Lajur untuk mempermudah proses pelaporan keuangan.
3. Buatlah laporan keuangan yang terdiri atas :
a. Income Statement
b. Retained Earning
c. Statement of Financial Position
PT. PT-AN
TRIAL BALANCE
PERIODE NOVEMBER 2021
Trial Balance
No. Account Description
Debet Kredit
111 Cash on hand Rp 230.500.000
112 Cash in bank Rp 66.300.000
113 Account Receivable Rp 43.600.000
114 Allowance for Doubtfull Debt Rp 12.000.000
115 Merchandise Inventory Rp 82.350.000
116 Store Supplies Rp 2.600.000
121 Equipment Rp 18.800.000
122 Building Rp 135.000.000
123 Acc. Depreciation of Building Rp 26.500.000
124 Vehicle Rp 76.335.000
125 Acc. Depreciation of Vehicle Rp 8.690.000
211 Account Payable Rp 73.750.000
212 Salaries Payable Rp 17.600.000
221 Loan From Bank Rp 99.860.000
311 Equity Rp385.075.000
411 Sales Rp 48.680.000
412 Sales Discount Rp 450.000
413 Sales Return Rp 1.200.000
511 Purchase Rp 15.470.000
512 Purchase Return Rp 2.650.000
611 Other Expense Rp 600.000
621 Bank Service Charge Rp 1.600.000
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LABORATORIUM AKUNTANSI DAN KEUANGAN
INSTITUT KOPERASI INDONESIA
Jl. Raya Jatinangor KM 20,5 Kec. Jatinangor Kab.
Sumedang Telp. (022) 4201714 – 7798179
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LABORATORIUM AKUNTANSI DAN KEUANGAN
INSTITUT KOPERASI INDONESIA
Jl. Raya Jatinangor KM 20,5 Kec. Jatinangor Kab.
Sumedang Telp. (022) 4201714 – 7798179
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