NAMA PERUSAHAAN : PT.

SPORT FASHION
ALAMAT : JL. UNTUNG SUROPATI NO.XXX KAB. SIDOARJO, JAWA TIMUR
KODE POS : 61212
NO TELP : 031-822001
NO FAX : 031-822002
EMAIL : [email protected]
NEGARA : INDONESIA
MATA UANG DEFAULT : RUPIAH (IDR)
PERIODE AKUNTANSI : JANUARI SD DESEMBER
TGL MULAI : Thursday, November 30, 2023
TAHUN FISKAL : 2023
NPWP : 42.602.942.5-603.000
NO PKP : 42.602.942.5-603.000
TGL PENGUKUHAN PKP : Wednesday, February 1, 2017
JENIS USAHA : PERDAGANGAN
 PT.SPORT FASHION
Trial Balance November,30, 2023
November 30, 2023
No Account Account Title
DEBIT
1000 Cash & Bank
1000.01 Cash IDR Rp 22,500,000
1000.02 Petty Cash Rp 5,000,000
1000.03 Ovo Cash Rp 2,000,000
1000.04 Bank Mandiri-IDR Rp 410,881,350
1000.05 Bank Mandiri - USD Rp 57,660,000
110302 Account Receivable Rp 212,500,000
110303 Allowance for Uncollectible Accounts Rp -
110402 Deposit Paid Rp -
1200 Merchandise Inventory Rp 116,550,000
1201 Good In Transit Rp -
1300 Supplies Rp 1,500,000
1400 Prepaid Rent Rp 60,000,000
1600 Vat In Rp -
1700 Fixed Assets
1700.01 Land Rp 500,000,000
1700.02 Building Rp 900,000,000
1700.03 Vehicle Rp 335,000,000
1700.04 Equipment Rp 66,000,000
1710 Accumulated Depreciation
1710.01 Accumulated Depreciation of Building Rp -
1710.02 Accumulated Depreciation of Vehicle Rp -
1710.03 Accumulated Depreciation of Equipment Rp -
2100 Account Payable
210101 Account Payable IDR Rp -
210202 Customer Deposit Rp -
2101 Vat Out Rp -
2111 Accrued Expense Rp -
2102 Tax Payable Rp -
2200 Unbilled Goods Rp -
2300 BCA Loan Rp -
3000 Equity
310001 Commonstock Rp -
320001 RETAINED EARNING Rp -
330001 OPENING BALANCE EQUITY Rp -
4000 Sales
4000.01 Sales Rp -
4000.02 Sales Return Rp 70,900,000
4000.03 Sales Discount Rp 25,675,500
5000 COGS Rp 970,586,400
6000 Marketing, General & Adm. Expenses
6100 Marketing Expenses
6101 Advertising Expense Rp 26,000,000
6102 Transportation Expense Rp 18,000,000
6103 Other Marketing Expense Rp 2,500,000
6200 General & Administration Expense
6201 Salaries & Employee Benefits
6201.01 Salary Expense Rp 87,888,500
6202 Utility & Administration Expense
6202.01 Utility (Electric, water, etc) Expense Rp 20,987,500
6202.02 Supplies Expense Rp -
6202.03 Rent Expense Rp -
6202.04 General & Administration Expense Rp 2,765,500
6300 Depreciation Expense
6300.01 Depreciation Expense of Building Rp -
6300.02 Depreciation Expense of Vehicle Rp -
6300.03 Depreciation Expense of Equipment Rp -
7100 Non operational Revenue
7100.01 Bank Interest Income Rp -
7111 Freight Collected
7200 Non Operational Expense
7200.01 Loan Interest Expense Rp 1,145,833
7200.02 Bank Administration Expense Rp 275,000
7200.03 Other Non Operational Expense Rp -
8000 Income Tax Expense Rp 6,932,760
JUMLAH Rp 3,923,248,343
ION
, 2023
November 30, 2023
CREDIT

Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 4,250,000
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -

Rp -
Rp -
Rp -
Rp -

Rp 618,750,000
Rp 106,399,740
Rp 27,385,417

Rp 281,000,000
Rp -
Rp -
Rp -
Rp 5,500,000
Rp -
Rp 250,000,000

Rp 600,000,000
Rp 639,611,187
Rp -

Rp 1,386,552,000

Rp -
Rp -
Rp -

Rp -

Rp -
Rp -
Rp -
Rp -

Rp -
Rp -
Rp -
Rp 3,800,000

Rp -
Rp -
Rp -
Rp -
Rp 3,923,248,343
 PT. SPORT FASHION
Sales Journal
December 2023

Debit Credit

Others
Account Merchandise
DATE DOC. NO. Customer's COGS OTHER Sales Vat Out
Receivable Inventory
No.Acc Ammount

110302 5000 No.Acc Amount 4000.01 2101 1200

9 FP/XII/01 UD. RANIA

Rp112,679,000 Rp 75,180,000 210202 Rp 6,660,000 Rp 107,400,000 Rp 11,814,000 Rp 75,180,000 7111 Rp 125,000
19 FP/XII/02 TOKO VIRAL Rp 39,394,000.00 Rp 26,880,000 210202 Rp 3,330,000 Rp 38,400,000 Rp 4,224,000 Rp 26,880,000 7111 Rp 100,000
30 FP/XII/03 RANGGA SPORT Rp 320,818,000.00 Rp 207,060,000 210202 Rp 7,770,000 Rp 295,800,000 Rp 32,538,000 Rp 207,060,000 7111 Rp 250,000

Keterangan Nama
Tanggal dan paraf
Dibuat oleh

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 PT. SPORT FASHION
Cash Receipt Journal
December 2023 Page :

DEBIT CREDIT
Cash & Bank OTHER OTHER
Account Customer
DATE DOC. NO. ACCOUNT CREDITED Sales Discount ACCT Vat Out ACCT
No.Acc Amount Account Debited AMOUNT Receivable Deposit AMOUNT
NO. NO.

4000.03 110302 210202 2101

4 BKM/XII/01 TOKO VIRAL 1000.04 Rp 75,000,000 Rp 75,000,000
5 BKM/XII/02 UD. RANIA 1000.04 Rp 6,660,000 Rp 6,000,000 Rp 660,000
18 BKM/XII/03 TOKO VIRAL 1000.04 Rp 3,330,000 Rp 3,000,000 Rp 330,000
20 BKM/XII/04 UD. RANIA 1000.04 Rp 85,000,000 Rp 85,000,000
21 BKM/XII/05 UD. RANIA 1000.04 Rp 112,679,000 Rp 112,679,000
26 BKM/XII/06 RANGGA SPORT 1000.04 Rp 7,770,000 Rp 7,000,000 Rp 770,000

Keterangan Nama Tanggal dan paraf

Dibuat oleh

Direview oleh
ME
NU
75,000,000
-

-
 PT. SPORT FASHION
Purchase Journal
December 2023

DEBIT CREDIT
Other Accounts
Merchandise Inventory Vat In Account Payable IDR
DATE DOC. NO. VENDOR'S No Accounts Total

1200 1600 210101

8 PO/XII/001 PT. NIKE Indonesia Rp 63,000,000 Rp 6,930,000 Rp 64,430,000 110402 Rp 5,500,000

15 PO/XII/002 PT. UNIVERSAL SPORT Rp 149,100,000 Rp 16,401,000 Rp 160,001,000 110402 Rp 5,500,000

28 PO/XII/003 PT. UNIVERSAL SPORT Rp 168,000,000 Rp 18,480,000 Rp 180,930,000 110402 Rp 5,550,000

Keterangan Nama Tanggal dan Paraf

Dibuat oleh

Direview oleh

Rp -
 136760000
11855000
11355000

-5000000

118550000

Rp 113,550,000.00
MENU
 PT. SPORT FASHION
Cash Payment Journal
December 2023 Page :
DEBIT CREDIT
DAT Docoument OTHER Cash & Bank OTHER
ACCOUNT DEBITED Account
E Number Deposits Paid Vat In
Payable IDR Acc No AMOUNT Acc No AMOUNT Acc No Acct Name AMOUNT
210101 110402 1600
1 SUPPLIES BKK/XII/01 1300 Rp 1,265,400 1000.04 Rp 1,265,400
2 PT. NIKE Indonesia BKK/XII/02 Rp 121,000,000 1000.04 Rp 121,000,000
6 PT. NIKE Indonesia BKK/XII/03 Rp 5,000,000 Rp 550,000 1000.04 Rp 5,550,000
18 PEMBAYARAN LISTRIK 11-1 6202:01:00 Rp 1,106,000 1000.02 Rp 1,106,000
18 PEMBAYARAN PDAM 11-2 6202:01:00 Rp 1,131,000 1000.02 Rp 1,131,000
18 PEMBAYARAN TELP 11-3 6202:01:00 Rp 502,500 1000.03 Rp 502,500
20 PEMBAYARAN INTERNET 15 6202:01:00 Rp 478,000 1000.03 Rp 478,000
22 PT. UNIVERSAL SPORT BKK/XII/07 Rp 160,000,000 1000.04 Rp 160,000,000
24 PT. UNIVERSAL SPORT BKK/XII/08 Rp 5,000,000 550,000 1000.04 Rp 5,550,000
27 TAX PAYABLE BKK/XII/09 2102 Rp 5,500,000 1000.04 Rp 5,500,000
28 PEMBAYARAN ANGSURAN BKK/XII/10 2300 Rp 2,500,000 1000.04 Rp 2,500,000
7200:01:00 Rp 12,500 1000.04 Rp 12,500
29 PENGISIAN KAS KECIL BKK/XII/011 1000:02:00 Rp 1,075,500 1000.04 Rp 1,075,500

Dibuat oleh
Direview oleh
Rp -
Rp -
 PT. SPORT FASHION
Memorial Journal
December 2023 Page :

ACCOUNT NAME AND ACC

DATE DOC. NO. DEBIT CREDIT
DECSRIPTION NO.
15 RETURN/XII/01 ACCOUNT PAYABLE IDR 210101 Rp 1,398,600
VAT IN 1600 Rp 138,600
COGS 5000 Rp 1,260,000
COGS 5000 Rp 1,260,000
MERCHANDISE INVENTORY 1200 Rp 1,260,000
23 BM/XII/01 OTHER MARKETING EXP 6103 Rp 252,500

NOTA
30 RETURN/XII/01 SALES RETURN 4000.02 Rp 1,920,000
VAT OUT 2101 Rp 211,200
ACCOUNTS RECEIVABLES 110302 Rp 2,131,200
MERCHANDISE INVENTORY 1200 Rp 1,920,000
COGS 5000 Rp 1,920,000

Jumlah
Rp -

Tanggal dan
Keterangan Nama
paraf
Dibuat
oleh
Direvie
w oleh
 PT. SPORT FASHION
ACCOUNT RECEIVABLE SUBSDIARY
Dec-23

CUSTOMER'S NAME
VENDOR ACCOUNT NO C-001
UD. RANIA
BALANCE
DATE DESCRIPTIONREF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Rp 85,000,000
### 9 PENJUALAN Rp 112,679,000 Rp 197,679,000
20 PELUNASAN Rp 85,000,000 Rp 112,679,000
21 PELUNASAN Rp 112,679,000 Rp -

CUSTOMER'S NAME
VENDOR ACCOUNT NO. C-002
TOKO VIRAL
BALANCE
DATE DESCRIPTIONREF DEBIT CREDIT DEBIT CREDIT
Des 1 Saldo Rp 75,000,000
### 4 PELUNASAN Rp 75,000,000 Rp -
19 PENJUALAN Rp 39,394,000 Rp 39,394,000

CUSTOMER'S NAME
RANGGA SPORT VENDOR ACCOUNT NO. C-003
BALANCE
DATE DESCRIPTIONREF DEBIT CREDIT DEBIT CREDIT
Des 1 Saldo Rp 52,500,000
### 30 PENJUALAN Rp 320,818,000 Rp 373,318,000
 PT. SPORT FASHION
ACCOUNT PAYABLE SUBSDIARY
Dec-23

VENDOR'S NAME:
CUSTOMER ACCOUNT NO. SP-001
PT. NIKE INDONESIA
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo 121,000,000.00
2023 2 PEMBAYARAN Rp 121,000,000 Rp -
8 PEMBELIAN Rp 64,430,000 Rp 64,430,000

VENDOR'S NAME:
PT. UNIVERSAL SPORT
CUSTOMER ACCOUNT NO. SP-002
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Saldo Rp 160,000,000
2023 15 PEMBELIAN Rp 160,001,000 Rp 320,001,000
20 PEMBAYARAN Rp 160,000,000 Rp 160,001,000
18 PEMBELIAN Rp 180,930,000 Rp 340,931,000
 PT. SPORT FASHION
INVENTORY CARD
DESEMBER 2023

NAME : KAOS JERSEY WANITA KODE NIKE-01

DECEMBER, 2023
( In Rupiah ) METODE : AVERAGE
IN OUT BALANCE
DATE INVOICE NO DESCRIPTION
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
Des 1 Saldo 20 1,260,000 25,200,000
2023 8 PEMBELIAN 50 1,260,000 63,000,000 70 1,260,000 88,200,000
9 PENJUALAN 15 1,260,000 18,900,000 55 1,260,000 69,300,000
15 RETUR PEMBELIAN 1 1,260,000 1,260,000 54 1,260,000 68,040,000
30 PENJUALAN 40 1,260,000 50,400,000 14 1,260,000 17,640,000

NAME : CELANA LEGGING WANITA KODE RBK-01

DECEMBER, 2023
( In Rupiah ) METODE : AVERAGE
IN OUT BALANCE
DATE INVOICE NO DESCRIPTION
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
Des 1 Saldo 20 672,000 13,440,000
2023 9 PENJUALAN 15 672,000 10,080,000 5 672,000 3,360,000
15 PEMBELIAN 50 672,000 33,600,000 55 672,000 36,960,000
19 PENJUALAN 20 672,000 13,440,000 35 672,000 23,520,000
30 PENJUALAN 30 672,000 20,160,000 5 672,000 3,360,000
NAME : CELANA OLAHRAGA PRIA KODE RBK-02
DECEMBER, 2023
( In Rupiah ) METODE : AVERAGE
IN OUT BALANCE
DATE INVOICE NO DESCRIPTION
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
Des 1 Saldo 25 2,310,000 57,750,000
2023 9 PENJUALAN 20 2,310,000 46,200,000 5 2,310,000 11,550,000
15 PEMBELIAN 50 2,310,000 115,500,000 55 2,310,000 127,050,000
30 PENJUALAN 30 2,310,000 69,300,000 25 2,310,000 57,750,000
30 RETUR PENJUALAN 1 1,920,000 1,920,000 26 2,295,000 59,670,000

NAME : KAOS OLAHRAGA PRIA KODE ADD-01

DECEMBER, 2023
( In Rupiah ) METODE : AVERAGE
IN OUT BALANCE
DATE INVOICE NO DESCRIPTION
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
Des 1 Saldo 15 1,344,000 20,160,000
2023 19 PENJUALAN 10 1,344,000 13,440,000 5 1,344,000 6,720,000
28 PEMBELIAN 125 1,344,000 168,000,000 130 1,344,000 174,720,000
30 PENJUALAN 50 1,344,000 67,200,000 80 1,344,000 107,520,000

NAME : BENANG BORDIR KODE BP-110

DECEMBER, 2023
( In Rupiah ) METODE :
IN OUT BALANCE
DATE INVOICE NO DESCRIPTION
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
Des 1 NON PERSEDIAAN 10 50,500
2023
 PT. SPORT FASHION
RECAPITULATION JOURNAL
SALES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
110302 472,891,000 4000.01 441,600,000
5000 309,120,000 2101 48,576,000
210202 17,760,000 1200 309,120,000
7111 475,000
799,771,000 799,771,000

CASH RECEIPT JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
1000.04 290,439,000 110302 272,679,000
210202 16,000,000
2101 1,760,000

290,439,000 290,439,000
-
PURCHASES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
1200 380,100,000 210101 405,361,000
1600 41,811,000 110402 16,550,000
421,911,000 421,911,000
-
CASH PAYMENT JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
210101 281,000,000 1000.04 302,453,400
110402 10,000,000 1000.02 2,237,000
1600 1,100,000 1000.03 980,500
1300 1,265,400
6202:01:00 3,217,500
2102 5,500,000
2300 2,500,000
7200:01:00 12,500
1000:02:00 1,075,500

- 305,670,900 305,670,900
MEMORIAL JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
210101
 PT. SPORT FASHION
GENERAL LEDGER
Account Number:
Account: Cash IDR GENERAL LEDGER 1000.01
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 22,500,000

Account Number:
Account: Petty Cash GENERAL LEDGER 1000.02
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 5,000,000

Account Number:
Account: Ovo Cash GENERAL LEDGER 1000.03
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 2,000,000

Account Number:
Account: Bank Mandiri-IDR GENERAL LEDGER 1000.04
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 410,881,350

Account Number:
Account: Bank Mandiri - USD GENERAL LEDGER 1000.05
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 57,660,000

Account Number:
Account: Account Receivable GENERAL LEDGER 110302
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 212,500,000

Account Number:
Account: Allowance for Uncollectible Accounts GENERAL LEDGER 110303
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 4,250,000

Account Number:
Account: Deposit Paid GENERAL LEDGER 110402
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance -
 Account Number:
Account: Merchandise Inventory GENERAL LEDGER 1200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 116,550,000

Account Number:
Account: Good In Transit GENERAL LEDGER 1201
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance

Account Number:
Account: Supplies GENERAL LEDGER 1300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 1,500,000

Account Number:
Account: Prepaid Rent GENERAL LEDGER 1400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 60,000,000

Account Number:
Account: Vat In GENERAL LEDGER 1600
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance -

Account Number:
Account: Land GENERAL LEDGER 1700.01
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 500,000,000

Account Number:
Account: Building GENERAL LEDGER 1700.02
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 900,000,000
 Account Number:
Account: Vehicle GENERAL LEDGER 1700.03
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 335,000,000

Account Number:
Account: Equipment GENERAL LEDGER 1700.04
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 66,000,000

Account Number:
Account: Accumulated Depreciation of Building GENERAL LEDGER 1710.01
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 618,750,000

Account Number:
Account: Accumulated Depreciation of Vehicle GENERAL LEDGER 1710.02
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 106,399,740

Account Number:
Account: Accumulated Depreciation of Equipment GENERAL LEDGER 1710.03
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 27,385,417

Account Number:
Account: Account Payable IDR GENERAL LEDGER 210101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 281,000,000

Account Number:
Account: Customer Deposit GENERAL LEDGER 210202
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance -
17,760,000
16,000,000

Account Number:
Account: Vat Out GENERAL LEDGER 2101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance -

Account Number:
Account: Tax Payable GENERAL LEDGER 2102
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 5,500,000

Account Number:
Account: Unbilled Goods GENERAL LEDGER 2200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance -

Account Number:
Account: BCA Loan GENERAL LEDGER 2300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 250,000,000

Account Number:
Account: Commonstock GENERAL LEDGER 310001
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 600,000,000

Account Number:
Account: RETAINED EARNING GENERAL LEDGER 320001
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 639,611,187

Account Number:
Account: OPENING BALANCE EQUITY GENERAL LEDGER 330001
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance -

Account Number:
Account: Sales GENERAL LEDGER 4000.01
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance ###
 Account Number:
Account: Sales Return GENERAL LEDGER 4000.02
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance ###

Account Number:
Account: Sales Discount GENERAL LEDGER 4000.03
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 25,675,500

Account Number:
Account: COGS GENERAL LEDGER 5000
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 970,586,400

Account Number:
Account: Advertising Expense GENERAL LEDGER 6101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance ###

Account Number:
Account: Transportation Expense GENERAL LEDGER 6102
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 18,000,000

Account Number:
Account: Other Marketing Expense GENERAL LEDGER 6103
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 2,500,000

Account Number:
Account: Salary Expense GENERAL LEDGER 6201.01
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 87,888,500

Account Number:
Account: Utility (Electric, water, etc) Expense GENERAL LEDGER 6202.01
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 20,987,500
 Account Number:
Account: Supplies Expense GENERAL LEDGER 6202.02
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance -

Account Number:
Account: Rent Expense GENERAL LEDGER 6202.03
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance -

Account Number:
Account: General & Administration Expense GENERAL LEDGER 6202.04
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 2,765,500

Account Number:
Account: Depreciation Expense of Building GENERAL LEDGER 6300.01
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance -

Account Number:
Account: Depreciation Expense of Vehicle GENERAL LEDGER 6300.02
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance -

Account Number:
Account: Depreciation Expense of Equipment GENERAL LEDGER 6300.03
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance -

Account Number:
Account: Bank Interest Income GENERAL LEDGER 7100.01
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 3,800,000.00

Account Number:
Account: Freight Collected GENERAL LEDGER 7111
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance -
 Account Number:
Account: Loan Interest Expense GENERAL LEDGER 7200.01
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 1,145,833

Account Number:
Account: Bank Administration Expense GENERAL LEDGER 7200.02
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 275,000

Account Number:
Account: Other Non Operational Expense GENERAL LEDGER 7200.03
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance -

Account Number:
Account: Income Tax Expense GENERAL LEDGER 8000
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 6,932,760
ount Number:

ount Number:

ount Number:

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ount Number:
ount Number:

ount Number:

ount Number:

ount Number:

ount Number:

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ount Number:

ount Number:

ount Number:

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ount Number:

ount Number:

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ount Number:

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ount Number:

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ount Number:

ount Number:

ount Number:

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ount Number:

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ount Number:

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ount Number:
 PT.SPORT FASHION
Unadjusted Trial Balance Desember , 2023
December 31, 2023
No Account Account Title
DEBIT CREDIT
1000 Cash & Bank
1000.01 Cash IDR
1000.02 Petty Cash
1000.03 Ovo Cash
1000.04 Bank Mandiri-IDR
1000.05 Bank Mandiri - USD
110302 Account Receivable
110303 Allowance for Uncollectible Accounts
110402 Deposit Paid
1200 Merchandise Inventory
1201 Good In Transit
1300 Supplies
1400 Prepaid Rent
1600 Vat In
1700 Fixed Assets
1700.01 Land
1700.02 Building
1700.03 Vehicle
1700.04 Equipment
1710 Accumulated Depreciation
1710.01 Accumulated Depreciation of Building
1710.02 Accumulated Depreciation of Vehicle
1710.03 Accumulated Depreciation of Equipment
2100 Account Payable
210101 Account Payable IDR
210202 Customer Deposit
2101 Vat Out
2102 Tax Payable
2200 Unbilled Goods
2300 BCA Loan
3000 Equity
310001 Commonstock
320001 RETAINED EARNING
330001 OPENING BALANCE EQUITY
4000 Sales
4000.01 Sales
4000.02 Sales Return
4000.03 Sales Discount
5000 COGS
6000 Marketing, General & Adm. Expenses
6100 Marketing Expenses
6101 Advertising Expense
6102 Transportation Expense
6103 Other Marketing Expense
6200 General & Administration Expense
6201 Salaries & Employee Benefits
6201.01 Salary Expense
6202 Utility & Administration Expense
6202.01 Utility (Electric, water, etc) Expense
6202.02 Supplies Expense
6202.03 Rent Expense
6202.04 General & Administration Expense
6300 Depreciation Expense
6300.01 Depreciation Expense of Building
6300.02 Depreciation Expense of Vehicle
6300.03 Depreciation Expense of Equipment
7100 Non operational Revenue
7100.01 Bank Interest Income
7111 Freight Collected
7200 Non Operational Expense
7200.01 Loan Interest Expense
7200.02 Bank Administration Expense
7200.03 Other Non Operational Expense
8000 Income Tax Expense
JUMLAH