SALON MUTIARA CANTIKA
NERACA SALDO SETELAH DISESUAIKAN
PER 31 DESEMBER 2023
(Dalam Rupiah)
NO.
NAMA AKUN DEBET KREDIT
AKUN
1-1100 Kas di Bank 100,000,000
1-1200 Kas Kecil 500,000
1-1300 Piutang Usaha 6,000,000
1-1400 Cadangan Kerugian Piutang 5,500,000
1-1500 Perlengkapan 10,550,000
1-1600 Asuransi Dibayar di Muka 12,000,000
1-1700 Sewa Dibayar di Muka 24,000,000
1-2100 Peralatan 25,500,000
1-2110 Akumulasi Penyusutan Peralatan 10,800,000
2-1100 Utang Usaha 8,800,000
2-1200 Utang Beban 3,500,000
2-2100 Utang Bank 6,600,000
3-1100 Modal Mutiara 65,000,000 -
3-1200 Prive Mutiara 13,500,000
4-1100 Pendapatan Jasa 152,300,000
6-1000 Beban Iklan 5,150,000
6-1100 Beban Air, Listrik, dan Telepon 13,000,000
6-1200 Beban Perlengkapan 4,950,000
6-1300 Beban Kerugian Piutang 1,500,000
6-1400 Beban Penyusutan 6,500,000
6-1500 Beban Asuransi 5,000,000
6-1600 Beban Sewa 4,500,000
6-1700 Beban Upah dan Gaji 20,100,000
6-1800 Beban Lain-Lain 1,750,000
8-1000 Pendapatan Bunga 4,800,000
9-1100 Beban Bunga 2,000,000
9-1200 Beban Administrasi Bank 800,000
TOTAL 257,300,000 257,300,000
SALON MUTIARA CANTIKA
INCOME STATEMENT
For the Year Ended, December 31, 2018
(In Rupiah)
SALON MUTIARA CANTIKA
TRIAL BALANCE
PER 31 DESEMBER 2023
(Dalam Rupiah)
NO.
NAMA AKUN DEBET KREDIT
AKUN
1-1100 Cash in Bank 55,400,000
1-1200 Petty Cash 200,000
1-1300 Accounts Receivable 4,500,000
1-1400 Allowance for Doubtful Debt 3,300,000
1-1500 Supplies 10,350,000
1-1600 Prepaid Insurance 7,500,000
1-1700 Prepaid Rent 24,000,000
1-2100 Equiptment at Cost 19,500,000
1-2110 Equiptment Accumulated Depr. 6,500,000
2-1100 Accounts Payable 8,800,000
2-1200 Accruad expenses -
2-2100 Bank Permata Loan 5,000,000
3-1100 Indah Capital 50,000,000
3-1200 Indah Drawing 13,500,000
4-1100 Fees Income 121,000,000
6-1000 Advertising expense 5,150,000
6-1100 Water, Electricity & Telp expense 12,900,000
6-1200 Office Supplies expense 4,950,000
6-1300 Doubtful Debts expense 1,500,000
6-1400 Depreciation expense 6,500,000
6-1500 Insurance expense 3,500,000
6-1600 Rent expense 4,500,000
6-1700 Wages & Salaries expense 20,100,000
6-1800 Other Operating expense 1,750,000
8-1000 Interest Revenue 3,800,000
9-1100 Interest Expense 2,000,000
9-1200 Bank Service Charge 600,000
TOTAL 198,400,000 198,400,000
