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PT CITRA PRIMA KARAWANG

CHART OF ACCOUNT
1-Dec-14
Acc Num Account Name Balance Debit/Credit Laporan
111 Cash 5,140,000 DEBIT NERACA
121 Account Recevaible 5,880,000 DEBIT NERACA
131 Inventory 23,780,000 DEBIT NERACA
141 Prepaid Insurance 160.000 DEBIT NERACA
151 Suplies 440.000 DEBIT NERACA
161 Land 13,000,000 DEBIT NERACA
171 Building 23,020,000 DEBIT NERACA
172 Accumulated Depreciation Building 2,320,000 CREDIT NERACA
181 Equipment 6,000,000 DEBIT NERACA
182 Accumulated Depreciation Equipment 2,040,000 CREDIT NERACA
211 Account Payable 18,880,000 CREDIT NERACA
212 Dividen Payable 300.000 CREDIT NERACA
213 Tax Payable 1,000,000 CREDIT NERACA
214 interest Payable CREDIT NERACA
215 Notes Payable 20,000,000 CREDIT NERACA
311 Capital Stock 20,000,000 CREDIT NERACA
312 Retained Earning 12,880,000 CREDIT NERACA
410 Income Summary CREDIT
411 Sales CREDIT LABA/RUGI
412 sales return and allowance DEBIT LABA/RUGI
450 Rent Income CREDIT LABA/RUGI
511 purchase DEBIT LABA/RUGI
512 Purchase Return and Allowance CREDIT LABA/RUGI
513 Freight in DEBIT LABA/RUGI
520 General and Administration Expense DEBIT LABA/RUGI
521 Depreciation Expense Building DEBIT LABA/RUGI
522 Depreciation Expense Equipment DEBIT LABA/RUGI
530 Selling Expense DEBIT LABA/RUGI
531 Expedition Expense DEBIT LABA/RUGI
540 Tax Income DEBIT LABA/RUGI
541 Supplies Expense DEBIT LABA/RUGI
542 Insurance Expense DEBIT LABA/RUGI
550 Interest Expense DEBIT LABA/RUGI
PT CITRA PRIMA KARAWANG
BALANE SHEET
PER 30 NOPEMBER 2014

Acc Num Account Name D K


111 Cash 5,140,000
121 Account Recevaible 5,880,000
131 Inventory 23,780,000
141 Prepaid Insurance 160
151 Suplies 440
161 Land 13,000,000
171 Building 23,020,000
172 Accumulated Depreciation Building 0
181 Equipment
182 Accumulated Depreciation Equipment
211 Account Payable
212 Dividen Payable
213 Tax Payable
214 interest Payable
215 Notes Payable
311 Capital Stock
312 Retained Earning
410 Income Summary
411 Sales
412 sales return and allowance
450 Rent Income
511 purchase
512 Purchase Return and Allowance
513 Freight in
520 General and Administration Expense
521 Depreciation Expense Building
522 Depreciation Expense Equipment
530 Selling Expense
531 Expedition Expense
540 Tax Income
541 Supplies Expense
542 Insurance Expense
550 Interest Expense

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