| PT. ANGKASA | |||
| ADJUSTED TRIAL BALANCE | |||
| as of November 30, 2010 | |||
| NO | ACCOUNT | DEBET | CREDIT |
| 1-1100 | Cash In Bank | Rp 82.086.250 | |
| 1-1200 | Petty Cash | Rp 9.800.000 | |
| 1-1300 | Accounts Receivable | Rp 85.800.000 | |
| 1-1400 | Allowance for Doubtful Debt | Rp 4.290.000 | |
| 1-1500 | Merchandise Inventory | Rp 520.000.000 | |
| 1-1600 | Store Supplies | Rp 9.800.000 | |
| 1-1700 | Prepaid Insurance | Rp 15.300.000 | |
| 1-1800 | Prepaid Rent | Rp 21.300.000 | |
| 1-1900 | Prepaid Income Tax Article 25 | Rp 16.500.000 | |
| 1-1901 | VAT-In | Rp 6.300.000 | |
| 1-2100 | Equipment at Cost | Rp 63.300.000 | |
| 1-2110 | Equipment Accum Dep | Rp 16.500.000 | |
| 2-1100 | Accounts Pay able | Rp 69.300.000 | |
| 2-1200 | Accrued Expense | Rp 3.900.000 | |
| 2-1300 | Income Tax Payable | Rp 1.500.000 | |
| 2-1400 | VAT-Out | Rp 7.800.000 | |
| 2-2100 | Esemka Bank Loan | Rp 301.000.000 | |
| 3-1100 | Paid Up Capital | Rp 200.000.000 | |
| 3-1200 | Retained Earnings | Rp 165.250.000 | |
| 3-1300 | Dividend | ||
| 3-1400 | Income Summary | ||
| 4-1100 | Sales | Rp 503.300.000 | |
| 4-1200 | Sales Return | ||
| 5-1100 | Cost of Goods Sold | Rp 314.100.000 | |
| 6-1000 | Advertising Expense | Rp 4.200.000 | |
| 6-1100 | Telephone & Electricity Expense | Rp 8.700.000 | |
| 6-1200 | Store Supplies Expense | Rp 4.750.000 | |
| 6-1300 | Bad Debt Expense | Rp 3.217.500 | |
| 6-1400 | Depreciation Expense | Rp 14.506.250 | |
| 6-1500 | Insurance Expense | Rp 14.300.000 | |
| 6-1600 | Rent Expense | Rp 23.300.000 | |
| 6-1700 | Wages & Salaries Expense | Rp 36.300.000 | |
| 6-1800 | Other Operating Expense | Rp 9.300.000 | |
| 7-1100 | Interest Revenue | Rp 6.100.000 | |
| 8-1100 | Interest Expense | Rp 9.480.000 | |
| 8-1200 | Bank Service Charge | Rp 6.600.000 | |
| 8-1300 | Income Tax Expense | ||
Rp1.278.940.000 | Rp1.278.940.000 | ||
BAG 5 DI SINI
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