PT GALAXY ELEKTRONIK

NERACA SALDO SETELAH PENYESUAIAN

DESEMBER 2015

No. Account Name Account Debit Credit

1-1100 Cash in Bank Rp 458,711,000
1-1200 Petty Cash Rp 5,000,000
1-1300 Accounts Receivable Rp 518,525,000
1-1400 Allowance for Doubtful Debt Rp 15,555,750
1-1500 Merchandise Inventory Rp 175,800,000
1-1600 Store Supplies Rp 7,545,000
1-1700 Prepaid Rent Rp 5,600,000
1-1800 Prepaid Insurance Rp 6,430,000
1-1900 Prepaid Income Tax Rp -
1-2100 Stock Invesment Rp 235,000,000
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 Rp 2,000,000
2-1200 Accounts Payable Rp 399,590,000
2-1300 Accrued Expense Rp 11,500,000
2-1400 Income Tax Payable Rp 41,382,620
2-1500 PPN Payable Rp 43,570,000
2-1600 PPN Outcome
2-1700 PPN Income
2-1800 Dividen Payable Rp 2,000,000
2-2100 Bank Mandiri Loan Rp 225,000,000
3-1100 Common Stock Rp 1,000,000,000
3-1200 Retained Earning Rp 363,743,600
3-1300 Dividend Rp -
3-1400 Income Summary
4-1100 Sales of Merchandise Rp 3,040,350,000
4-1200 Freight Collected Rp 205,000
4-1300 Sales Discount Rp 10,850,000
4-1400 Sales Return Rp 11,400,000
5-1100 Cost of Goods Sold Rp 2,193,420,000
5-1200 Freight Paid Rp 7,625,000
6-1100 Advertising Expenses Rp 16,000,000
6-1200 Telepon, Water and Electricity Expense Rp 23,480,000
6-1300 Rent Expense Rp 9,600,000
6-1400 StoreSupplies Expense Rp 12,635,000
6-1500 Maintenance and Repair Expense Rp 11,415,000
6-1600 Bad Debt Expense Rp 9,105,750
6-1700 Depreciation Expenses Rp 85,860,000
6-1800 Insurance Expense Rp 4,500,000
6-1900 Wages & Salaries Expense Rp 120,000,000
8-1100 Interest Income Rp 7,183,000
8-1200 Deviden Income Rp 5,500,000
8-1300 Late Fees Collected Rp 968,000
9-1100 Interest Expense Rp 8,180,000
9-1200 Bank Service Charge Rp 5,635,000
9-1300 Income Tax Expense Rp 72,761,220
9-1400 Gain/loss Sales Vehicle
9-1500 Miscellaneous Expense Rp 1,200,000
9-1600 Late Fee Expense
Rp 5,455,577,970 Rp 5,455,577,970