Pelita Mebel [PDF]

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Pelita Mebel Neraca Per 28 Februari 2018 Account Number 10000 11000 11101 11102 11103 11201 11202 11203 11301 11302 11401 11402 11403 11404 11500 11600 12000 12100 12200 12201 12300 12301 12400 12401 20000 21000 21100 21200 21300 21400 21500 30000 31100 31200 40000 41000 42000 43000 44000 50000



Account Name Asset Current Asset Cash in Bank Cash on Hand Petty Cash Accounts Receivable Allowance for Doubtful Debt Employee Receivable Factory Supplies Office Supplies Raw Material Inventory Indirect Material Inventory Work in Process Inventory Finished Goods Inventory Prepaid Insurance Vat In Fixed Asset Land Building Accum. Depr. Building Machine Accum. Depr. Machine Vehicle Accum. Depr. Vehicle Liability Current Liability Accounts Payable Wages and Salaries Payable Electr, Telp, & Water Payable Vat Out Vat Payable Equity Mr. Putra's Capital Mr. Putra's Drawing Revenue Sales Freight Collected Sales Return Sales Discount Cost of Goods Sold



Header Account Type H Asset H Asset Bank Bank Bank Accounts Receivable Other Current Asset Other Current Asset Other Current Asset Other Current Asset Other Current Asset Other Current Asset Other Current Asset Other Current Asset Other Current Asset Other Current Asset H Asset Fixed Asset Fixed Asset Fixed Asset Fixed Asset Fixed Asset Fixed Asset Fixed Asset H Liability H Liability Other Current Liability Accounts Payable Other Current Liability Other Current Liability Other Current Liability H Equity Equity Equity H Income Income Income Income Income H Cost of Sales



51000 52000 53000 54000 55000 56000 57000 60000 61100 61200 61300 61400 61500 61600 61700 80000 81000 90000 91000



Cost of Goods Sold Purchase Discount Freight Paid WIP-Overhead Cost WIP-Direct Labor Cost WIP-Raw Material Cost BOP Differents Expense Office Supplies Expense Insurance Expense Wages & Salaries Expense Electr, Telp, & Water Expense Maintenance Expense Bad Debt Expense Other Expense Other Revenue Interest Revenue Other Expense Bank Charge



H



H H



Cost of Sales Cost of Sales Cost of Sales Cost of Sales Cost of Sales Cost of Sales Cost of Sales Expense Expense Expense Expense Expense Expense Expense Expense Other Income Other Income Other Expense Other Expense