Acc.
Account Name Opening Balance As of Balance Currency
No.
11101 Cash in Bank 875,721,100 11/30/2021 IDR
11102 Petty Cash 10,000,000 11/30/2021 IDR
11201 Account Receivable 696,850,000 11/30/2021 IDR
11202 Allowance for Doubtful Debt (6,968,500) 11/30/2021 IDR
11203 Other Receivable 1,875,000 11/30/2021 IDR
11301 Merchandise Inventory 432,187,500 11/30/2021 IDR
11302 Office Supplies 1,525,000 11/30/2021 IDR
11401 Value Added Tax - In (VAT In) - 11/30/2021 IDR
11402 Prepaid VAT 740,906,250 11/30/2021 IDR
12101 Land 500,000,000 11/30/2021 IDR
12201 Building at Cost 1,200,000,000 11/30/2021 IDR
12202 Accum. Dep. - Building (165,000,000) 11/30/2021 IDR
12301 Office Equipment at Cost 150,000,000 11/30/2021 IDR
12302 Accum. Dep. - Office Equipment (28,125,000) 11/30/2021 IDR
12401 Vehicle at Cost 270,000,000 11/30/2021 IDR
12402 Accum. Dep. - Vehicle (113,437,500) 11/30/2021 IDR
21201 Accounts Payable 623,218,750 11/30/2021 IDR
21202 Accrued Expense 31,250,000 11/30/2021 IDR
21203 Dividend Payable - 11/30/2021 IDR
21204 Value Added Tax - Out (VAT Out) - 11/30/2021 IDR
21205 Income Tax Payable - 11/30/2021 IDR
22101 Bank Loans 369,000,000 11/30/2021 IDR
31101 Common Stock 300,000,000 11/30/2021 IDR
32101 Retained Earnings 1,865,646,370 11/30/2021 IDR
32102 Dividend - 11/30/2021 IDR
38001 Income Summary - 11/30/2021 IDR
39999 Historical Balancing - 11/30/2021 IDR
41101 Sales of Merchandise 7,409,062,500 11/30/2021 IDR
41102 Sales Discounts (45,800,000) 11/30/2021 IDR
41103 Sales Returns (24,062,500) 11/30/2021 IDR
42101 Service Income 12,456,000 11/30/2021 IDR
51101 Cost of Goods Sold 5,512,187,500 11/30/2021 IDR
51102 Purchase Discount (25,112,300) 11/30/2021 IDR
61101 Wages & Salaries Expense 343,750,000 11/30/2021 IDR
61102 Uncollectible Accounts 6,000,000 11/30/2021 IDR
61103 Advertising Expense 6,875,000 11/30/2021 IDR
61104 Depreciation Expense - Vehicles 17,737,500 11/30/2021 IDR
61105 Maintenance Expense 7,150,000 11/30/2021 IDR
61106 Newspaper & Tabloid Expense 5,500,000 11/30/2021 IDR
61107 Supplies Expense 13,365,000 11/30/2021 IDR
61108 Income Tax Expense - 11/30/2021 IDR
61109 Depreciation Exp - Building 22,000,000 11/30/2021 IDR
61110 Depreciation Exp - Equipment 3,850,000 11/30/2021 IDR
61111 Electricity, Telp. & Water Expense 21,569,070 11/30/2021 IDR
81101 Interest Revenue 13,365,000 11/30/2021 IDR
81999 Other Revenue 1,327,000 11/30/2021 IDR
91001 Bank Charge 607,500 11/30/2021 IDR
91101 Interest Expense 54,450,000 11/30/2021 IDR
91999 Other Expense - 11/30/2021 IDR
Account Type
Cash in Bank
Cash in Bank
Account Receivable
Other Current Asset
Other Current Asset
Inventory
Other Current Asset
Other Current Asset
Other Current Asset
Fixed Asset
Fixed Asset
Accumulated Depreciation
Fixed Asset
Accumulated Depreciation
Fixed Asset
Accumulated Depreciation
Account Payable
Other Current Liability
Other Current Liability
Other Current Liability
Other Current Liability
Long Term liability
Equity
Equity
Equity
Equity
Equity
Revenue
Revenue
Revenue
Revenue
Cost of good Sold
Cost of good Sold
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Other Income
Other Income
Other Expense
Other Expense
Other Expense
