Berikut ini Neraca Saldo Setelah Disesuaikan PT TECHNO ELEKTRONIK per Desember 2022:

PT TECHNO ELEKTRONIK
NERACA SALDO SETELAH DISESUAIKAN
DESEMBER 2022

No. Account Name Account Debit Credit

1-1100 Cash in Bank Rp 402.890.700  
1-1200 Petty Cash Rp 5.000.000  
1-1300 Accounts Receivable Rp 447.025.000  
1-1400 Allowance for Doubtful Debt   Rp 13.410.750
1-1500 Merchandise Inventory Rp 106.160.000  
1-1600 Store Supplies Rp 3.145.000  
1-1700 Prepaid Rent Rp 3.500.000  
1-1800 Prepaid Insurance Rp 5.100.000  
1-1900 Prepaid Income Tax Rp 1.192.010  
1-2100 Stock Invesment Rp 135.000.000  
1-3100 Land Rp 192.500.000  
1-3200 Building at Cost Rp 768.000.000  
1-3300 Building Accumulated Depr.   Rp 120.320.000
1-3400 Vehicle at cost Rp 258.000.000  
1-3500 Vehicle Accumulated Depr.   Rp 97.650.000
1-3600 Equipment Rp 220.800.000  
1-3700 Equipment Accumulated Depr.   Rp 79.060.000
2-1100 Credit Card    
2-1200 Accounts Payable   Rp 420.963.000
2-1300 Accrued Expense   Rp 10.800.000
2-1400 Income Tax Payable    
2-1500 PPN Payable   Rp 39.322.000
2-1600 PPN Outcome    
2-1700 PPN Income    
2-2100 Bank Mandiri Loan   Rp 225.000.000
3-1100 Azzam’s Capital   Rp 977.513.410
3-1200 Azzam’s Drawing   Rp 350.585.800
3-1300 Income Summary    
4-1100 Sales of Merchandise   Rp 1.998.300.000
4-1200 Freight Collected   Rp 205.000
4-1300 Sales Discount Rp 11.592.000  
4-1400 Sales Return Rp 10.500.000  
5-1100 Cost of Goods Sold Rp 1.483.220.000  
5-1200 Freight Paid Rp 5.810.500  
6-1100 Advertising Expenses Rp 13.325.000  
6-1200 Telepon, Water and Electricity
Rp 23.080.000  
Expense
6-1300 Rent Expense Rp 6.000.000  
 6-1400 StoreSupplies Expense Rp 10.735.000  
6-1500 Maintenance and Repair Expense Rp 7.375.000  
6-1600 Bad Debt Expense Rp 7.210.750  
6-1700 Depreciation Expenses Rp 85.860.000  
6-1800 Insurance Expense Rp 2.100.000  
6-1900 Wages & Salaries Expense Rp 114.000.000  
8-1100 Interest Income   Rp 5.280.000
8-1300 Late Fees Collected   Rp 836.000
9-1100 Interest Expense Rp 5.800.000  
9-1200 Bank Service Charge Rp 3.575.000  
9-1400 Gain/loss Sales Vehicle    
9-1500 Miscellaneous Expense Rp 750.000  
9-1600 Late Fee Expense    
    Rp 4.369.432.550 Rp 4.369.432.550

Tugas anda adalah membuat Laporan Keuangan yang terdiri dari:

1. Laporan Laba/ Rugi
2. Laporan Laba Perubahan Modal
3. Laporan Posisi Keuangan