Bahan Uji Coba Aplikasi Komputer DataBase

PT. ELIDOCORC KAOCEK
TRIAL BALANCE
December 31, 2012
ACCOUNT NO.	ACCOUNT NAME	DEBET	CREDIT
1-1100	Petty Cash	5,000,000.00
1-1101	Cash In Bank	437,439,523.62
1-1102	Accounts Receivable	136,972,000.00
1-1103	Allowance for Uncollectible Accounts		6,848,875.00
1-1104	Employee Receivable	750,000.00
1-1105	Other Receivable	-
1-1106	Merchandise Inventory	116,163,557.99
1-1107	Office Supplies	29,450,000.00
1-1108	Value Added Tax - In (VAT-In)	22,670,000.00
1-1109	Prepaid Income Tax	56,200,000.00
1-1110	Prepaid Rent	78,000,000.00
1-1111	Deposits Paid	-
1-2100	Land	500,000,000.00
1-2101	Vehicles	175,000,000.00
1-2102	Accumulated Depreciation - Vehicles		82,031,250.00
1-2103	Equipment	696,250,000.00
1-2104	Accumulated Depreciation - Equipment		458,072,916.67
1-3100	Building in Process	913,000,000.00
2-1100	Accounts Payable		200,970,000.00
2-1101	Customer Deposits		-
2-1102	Wages & Salaries Payable		-
2-1103	Electricity, Telephone & Water Payable		-
2-1104	Value Added Tax - Out (VAT - Out)		59,392,000.00
2-1105	Income Tax Payable		6,600,000.00
2-1106	Dividend Payable		31,500,000.00
2-1107	Other Current Liabilities		-
2-2100	Bank Loan		299,564,950.02
3-1000	Common Stock		150,000,000.00
3-1001	Retained Earnings		1,167,344,140.62
3-1002	Dividend	35,000,000.00
3-1003	Income Summary	-
4-1000	Sales		2,522,072,000.00
4-1001	Sales Discounts	37,541,900.00
4-1002	Sales Returns	49,269,136.00
5-1000	Cost of Good Sold	1,384,982,442.01
6-1100	Wages & Salaries Expense	75,000,000.00
6-1101	Uncollectible Accounts	-
6-1102	Depreciation Expense - Vehicles	-
6-1103	Advertising Expense	1,950,000.00
6-1104	Rent Expense	-
6-2100	Wages & Salaries Expense	183,000,000.00
6-2101	Electricity, Water & Telephone Expense	9,820,000.00
6-2102	Maintenance Expense	2,821,000.00
6-2103	News Paper & Tabloids Expense	1,208,000.00
6-2104	Income Tax Expense	-
6-2105	Depreciation Expense - Equipment	-
6-2106	Supplies Expense	-
6-2107	Other General & Administrative Expense	550,000.00
8-1000	Interest Revenue		3,652,000.00
8-1002	Other Income		354,000.00
9-1000	Bank Charges	165,000.00
9-1001	Interest Expense	39,945,572.68
9-1002	Other Expense	254,000.00
		4,988,402,132.30	4,988,402,132.30

PT. ELIDOCORC KAOCEK
Memorial Journal
December 2012
										Page :
DATE	DESCRIPTION				REF		DEBET		CREDIT
31	Supplies Expense				6-2106		20,127,000.00
		Office Supplies			1-1107				20,127,000.00
31	Cash In Bank				1-1101		83,000.00
	Bank Charges				9-1000		367,000.00
		Interest Revenue			8-1000				450,000.00
31	Uncollectible Accounts				6-1101		1,369,445.00
		Allowance for Uncollectible Accounts			1-1103				1,369,445.00
31	Prepaid Income Tax				1-1109		4,200,000.00
		Income Tax Payable			2-1105				4,200,000.00
31	Rent Expense				6-1104		58,500,000.00
		Prepaid Rent			1-1110				58,500,000.00
31	Depreciation Expense-Vehicles				6-1102		21,875,000.00
	Depreciation Expense-Equipment				6-2105		174,062,500.00
		Accumuated Depreciation Vehicles			1-2102				21,875,000.00
		Accumuated Depreciation Equipment			1-2104				174,062,500.00
31	Wages & Salaries Expense				6-1100		25,000,000.00
	Wages & Salaries Expense				6-2100		18,000,000.00
		Income Tax Payable			2-1105				2,150,000.00
		Wages & Salaries Payable			2-1102				40,850,000.00
31	Electricity, Telephone and Water Expense				6-2101		2,850,000.00
		Electricity, Telephone & Water Payable			2-1103				2,850,000.00
31	Income Tax Expense				6-2104		52,143,625.00
		Prepaid Income Tax			1-1109				52,143,625.00