Cash i n Bank- Bank BNI Pe tty Cash Accounts Re ce i vabl e Al l owance of Doubtful De bt Merchandi se Inventory Of fi ce Suppl i e s Pre pai d Insurance Pre pai d Re nt V AT ( Val ue Adde d Tax ) Re ce i vabl e V AT ( Val ue Adde d Tax ) In Pre pai d Income Tax Arti cl e 25 Inve stme nt Land Bui l di ngs Acc. Depreciation – Buildings Veh Vehicle icle Acc. Depreciation – Vehicle Equi pme nt Acc. De pre ci ati on - Equi pme nt Accounts Payabl e Accrue d Ex pe nse V AT ( Val ue Adde d Tax ) Payabl e V AT ( Val ue Adde d Tax ) Out Income Tax Arti cl e 21 Payabl e Income Tax Arti cl e 23 Payabl e Income Tax Arti cl e 25/29 Payabl e Di vi de nd Payabl e Bank Jate ng, Loan Stock Capi tal Di vi de nd
Re tai ne d Earni ngs Income Summary Sal e s Sal e s Di scount Sal e s Re turn and Al l owance Cost of Me rchandi se Sol d Uti l i ti e s Ex pe nse Of fi ce Suppl i e s Ex pe nse Doubtf ul De bts Ex pe nse Spoi l age Ex pe nse Depr eprecia eciati tion on Expens xpense e Insurance Ex pe nse Re nt Ex pe nse Wage s and Sal ari e s Adve rti si ng Ex pe nse Othe rs Ope rati ng Ex pe nse Inte re st Income Fre i ghts Col l e cte d Late Fee s Col l e cte d Di vi de nd Income Gai n ( l oss) on Sal e of Fi x e d Asse ts
Accounts Payable Accrued Expense VAT (Value Added Tax) Payable VAT (Value Added Tax) Out Income Tax Article 21 Payable Income Tax Article 23 Payable Income Tax Article 25/29 Payable Dividend Payable Bank Jateng, Loan Stock Capi tal Re tai ne d Earni ngs Dividend
