UD.

WIRASTRI
TRIAL BALANCE, PER 30 NOVEMBER 2015

KODE NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank Rp 46,000,000 Rp -

1-1200 Petty Cash Rp 5,000,000 Rp -
1-1300 Accounts Receivable Rp 82,500,000 Rp -
1-1400 Allowance for Doubtful Debt Rp - Rp 8,500,000
1-1500 Inventory Rp 520,000,000 Rp -
1-1600 Store Supplies Rp 14,500,000 Rp -
1-1700 Prepaid insurance Rp 12,000,000 Rp -
1-1800 Prepaid rent Rp 24,000,000 Rp -
1-1900 Prepaid tax Rp 89,000,000 Rp -
1-2100 Stock investment Rp 112,000,000 Rp -
1-3100 Equipment at Cost Rp 60,000,000 Rp -
1-3110 Equipment Accum Dep Rp - Rp 4,800,000
2-1100 Master card Rp - Rp 2,100,000
2-1200 Account Payable Rp - Rp 66,000,000
2-1400 PPN Payable Rp - Rp 10,720,000
2-1500 PPN outcome Rp - Rp 41,800,000
2-1600 PPN Income Rp 31,080,000 Rp -
2-2100 Bank Permata Loan Rp - Rp 300,000,000
3-1100 Tn. Suryono Capital Rp - Rp 400,430,000
3-1200 Tn. Suryono drawing Rp 22,100,000 Rp -
4-1100 Sales Rp - Rp 526,000,000
4-1200 Sales Return Rp 14,000,000 Rp -
4-1300 Sales discount Rp 28,000,000 Rp -
5-1100 Cost of Goods sold computer Rp 310,800,000 Rp -
5-1200 Freight paid Rp 5,500,000 Rp -
5-1300 Purchase discount Rp - Rp 26,100,000
6-1100 Advertising expense Rp 1,100,000 Rp -
6-1200 Tel & elec. Expense Rp 5,600,000 Rp -
6-1300 Store supplies expense Rp 11,150,000 Rp -
6-1400 Bad debt expense Rp 3,600,000 Rp -
6-1450 Spoilage expenses Rp 8,500,000 Rp -
6-1500 Depreciation expense Rp 4,800,000 Rp -
6-1600 Insurance expense Rp 6,000,000 Rp -
6-1700 Rent expense Rp 22,000,000 Rp -
6-1800 Wages and salaries expense Rp 49,500,000 Rp -
6-9000 Other operating expense Rp 6,000,000 Rp -
8-1100 Interest revenue Rp - Rp 30,000,000
8-1200 Dividend income Rp - Rp 59,680,000
8-1300 Gain loss on sale of stock Rp - Rp 5,600,000
8-1400 Freight collected Rp - Rp 18,800,000
8-1500 Late fees collected Rp - Rp 4,800,000
9-1100 Interest expense Rp 5,500,000 Rp -
9-1200 Bank service charges Rp 3,300,000 Rp -
9-1300 Late fees paid Rp 1,800,000 Rp -
Total Rp 1,505,330,000 Rp 1,505,330,000
 Daftar Saldo Piutang

Nama No. Faktur Tanggal TERMIN Penjualan PPN Outcome

Toko Cahaya elektro F-11/12 11/25/2015 2/10,N/30 Rp 30,000,000 Rp 3,000,000
Toko Elektro Jaya F-11/25 11/29/2015 2/10,N/30 Rp 25,000,000 Rp 2,500,000
Toko Indo Maju F-11/10 11/23/2015 2/10,N/30 Rp 20,000,000 Rp 2,000,000
Toko Merah Putih - - 2/10,N/30 - -
Total Rp 75,000,000 Rp 7,500,000

Daftar Saldo Utang

Nama No. Faktur Tanggal TERMIN Pembelian PPN Income

PT. SURYA C.15234 11/23/2015 3/10,N/30 Rp 20,000,000 Rp 2,000,000
PT. INDOTECH F.1289 11/20/2015 3/10,N/30 Rp 15,000,000 Rp 1,500,000
PT. JAYA TECH Fk.2011 11/28/2015 3/10,N/30 Rp 25,000,000 Rp 2,500,000
Total Rp 60,000,000 Rp 6,000,000
total
Rp 33,000,000
Rp 27,500,000
Rp 22,000,000

Rp 82,500,000

Total
Rp 22,000,000
Rp 16,500,000
Rp 27,500,000
Rp 66,000,000
 UD. WIRASTRI
JURNAL PENERIMAAN KAS
Bulan: Desember 2015
DEBIT CREDIT

INVOICE SERBA -SERB

DATE DESCRIPTION REF SALES ACCOUNT
NO. CASH IN BANK PPN Outcome
DISCOUNT RECEIVABLE
ACC NAME

Des 1 BKM12-1 Deviden Cash PT. Makmur Adil Rp 2,500,000 Devidend Income
3 BKM12-2 Toko Cahaya Elektro Rp 32,340,000 Rp 660,000 Rp 33,000,000
12 BKM12-4 Toko Elektro Jaya Rp 184,338,000 Rp 3,762,000 Rp 188,100,000
13 KN01 Penjualan Tunai Barang Dagang Rp 226,645,000 Sales
PPN Outcome
Freight Collected
14 BKM12-5 Toko Elektro Jaya Rp 27,500,000 Rp 27,500,000
20 BKM12-6 Toko Merah Putih Rp 6,000,000 Allowance For doubtful de
25 BKM12-7 Toko Indo Maju Rp 22,200,000 Rp 22,000,000 Late Fees Collected
27 BKM12-8 Penjualan Saham PT Makmur Adil Rp 42,000,000 Stock Investment

Rp 543,523,000 Rp 4,422,000 Rp 270,600,000

1-1100 4-1300 1-1300

RECAPITULATION
DEBIT CREDIT
ACC. NUMBER AMOUNT ACC. NUMBER AMOUNT
1-1100 Rp 543,523,000 1-1300 Rp 270,600,000
1-1400 Rp 6,000,000
1-2100 Rp 42,000,000
4-1300 Rp 4,422,000 2-1500 Rp 20,600,000
4-1100 Rp 206,000,000
8-1200 Rp 2,500,000
8-1400 Rp 45,000
8-1500 Rp 200,000
Rp 547,945,000 Rp 547,945,000
BA -SERBI

ACC
AMOUNT
NUMBER
8-1200 Rp 2,500,000

4-1100 Rp 206,000,000
2-1500 Rp 20,600,000
8-1400 Rp 45,000

1-1400 Rp 6,000,000
8-1500 Rp 200,000
1-2100 Rp 42,000,000

Rp 277,345,000
 UD. WIRASTRI
JURNAL PENGELUARAN KAS
Bulan: Desember 2015
DEBIT CREDIT
INVOICE NO. POS SERBA-SERBI
DATE DESCRIPTION ACCOUNT PURCHASE
NO. CEK REFF ACC.
PAYABLE DISCOUNT
ACC. NAME NUMBE AMOUNT
R
Des 6 BKK12-1 PT. Jaya Tech C12-1 Rp 27,500,000 Rp 825,000
9 BKK12-2 PT. Surya C12-2 Rp 22,000,000
15 BKK12-3 bayaran PPN Bln Nov C12-3 PPN Payable 2-1400 Rp 10,720,000
18 BKK12-4 PT. Jaya Tech C12-4 Rp 258,500,000 Rp 7,755,000
23 BKK12-5 PT. Indotech C12-5 Rp 16,500,000 Late Fees Paid 9-1300 Rp 150,000
30 BKK12-6 Bank Permata C12-6 Bank Permata Loan 2-2100 Rp 15,000,000
Interest Expense 9-1100 Rp 3,000,000
31 BKK12-7 Bank Permata C12-7 Master Card 2-1100 Rp 3,600,000
Interest Expense 9-1100 Rp 15,000

Rp 324,500,000 Rp 32,485,000 Rp 8,580,000

2-1200 5-1300

RECAPITULATION
DEBIT KREDIT
acc.no amount acc.no amount
2-1100 Rp 3,600,000 1-1100 Rp 348,405,000
2-1200 Rp 324,500,000
2-1400 Rp 10,720,000 5-1300 Rp 8,580,000
2-2100 Rp 15,000,000
9-1100 Rp 3,015,000
9-1300 Rp 150,000

Total Rp 356,985,000 Total Rp 356,985,000

CREDIT

CASH IN BANK

Rp 26,675,000
Rp 22,000,000
Rp 10,720,000
Rp 250,745,000
Rp 16,650,000
Rp 18,000,000

Rp 3,615,000

Rp 348,405,000
1-1100
 UD. WIRASTRI
JURNAL PEMBELIAN
Bulan : Desember 2015
DEBIT CREDIT
DATE INVOICE NO. DESCRIPTION REF
INVENTORY PPN Income FREIGHT PAID ACCOUNTS PAYABLE

Des 10 F05 PT. Jaya Tech Rp 276,000,000 Rp 27,600,000 Rp 303,600,000

22 A17 PT. Surya Rp 367,000,000 Rp 36,700,000 Rp 100,000 Rp 403,800,000
29 G11 PT. Indotech Rp 285,000,000 Rp 28,500,000 Rp 120,000 Rp 313,620,000

Rp 928,000,000 Rp 92,800,000 Rp 220,000 Rp 1,021,020,000

1-1500 2-1600 5-1200 2-1200

RECAPITULATION
DEBIT KREDIT
ACC. NUMBER ACC. NUMBER ACC. NUMBER ACC. NUMBER
1-1500 Rp 928,000,000 2-1200 Rp 1,021,020,000
2-1600 Rp 92,800,000
5-1200 Rp 220,000

Total Rp 1,021,020,000 Total Rp 1,021,020,000

 UD. WIRASTRI
JURNAL PENJUALAN
BULAN DESEMBER 2015
DEBIT KREDIT
INVOIC RE COGS (Dr.)/
DATE DESCRIPTION
E NO. F INVENTORY (Cr.)
ACCOUNTS
SALES PPN Outcome FREIGHT COLLECTED
RECEIVABLE
Des 6 F12-2 Toko Elektro Jaya Rp 245,300,000 Rp 190,500,000 Rp 223,000,000 Rp 22,300,000
18 F12-4 Toko Cahaya Elektro Rp 188,185,000 Rp 146,000,000 Rp 171,000,000 Rp 17,100,000 Rp 85,000
27 F12-5 Toko Indo Maju Rp 470,345,000 Rp 365,000,000 Rp 427,500,000 Rp 42,750,000 Rp 95,000

Total Rp 903,830,000 Rp 701,500,000 Rp 821,500,000 Rp 82,150,000 Rp 180,000

1-1300 5-1100/1-1500 4-1100 2-1500 8-1400

RECAPITULATION
DEBIT CREDIT

ACC. NUMBER AMOUNT ACC. NUMBER AMOUNT

1-1300 Rp 903,830,000 1-1500 Rp 701,500,000

5-1100 Rp 701,500,000 2-1500 Rp 82,150,000
4-1100 Rp 821,500,000
8-1400 Rp 180,000

Rp 1,605,330,000 Rp 1,605,330,000
 UD. WIRASTRI
JURNAL UMUM
BULAN DESEMBER 2015
TANGGAL NO. BUKTI KETERANGAN REF DEBIT KREDIT
Des 5 BM12-0 Other operating expense Rp 1,500,000
Master Card Rp 1,500,000

7 NK12-1 Sales Return Rp 52,000,000

PPN Outcome Rp 5,200,000
Account Receivable Rp 57,200,000
7 BM12-1 Inventory Rp 44,500,000
COGS Rp 44,500,000

11 NK-1 Account Payable Rp 45,100,000

PPN Income Rp 4,100,000
Inventory Rp 41,000,000

13 KN01 COGS Rp 180,000,000

Inventory Rp 180,000,000

Rp 328,300,000 Rp 328,300,000

RECAPITULATION
DEBIT KREDIT
ACC.
AMOUNT ACC. NUMBER AMOUNT
NUMBER
1-1500 Rp 44,500 1-1300 Rp 57,200
2-1200 Rp 45,100 1-1500 Rp 221,000
2-1500 Rp 5,200 2-1100 Rp 1,500
4-1200 Rp 52,000 2-1600 Rp 4,100
5-1100 Rp 180,000 5-1100 Rp 44,500
6-9000 Rp 1,500
Total 328,300 328,300
 UD. WIRASTRI
JURNAL KAS KECIL
DEBIT CREDIT
INVOICE
DATE DESCRIPTION ACC.
NO. ACC. NAME AMOUNT PETTY CASH
NUMBER
Des 2 V12-1 Pembuatan brosur Advertising expense 6-1100 Rp 750,000 Rp 750,000
4 V12-2 Pembayaran listrik dan Telepon Telephon & Elect. Expense 6-1200 Rp 950,000 Rp 950,000
9 V12-3 Pembelian perlengkapan toko Store supplies 1-1600 Rp 1,000,000 Rp 1,000,000
17 V12-4 Pengambilan prive Tn. Suryono Tn. Suryono drawing 3-1200 Rp 1,000,000 Rp 1,000,000
26 V12-5 Perbaikan took Other Operating Expenses 6-9000 Rp 800,000 Rp 800,000
Total Rp 4,500,000 Rp 4,500,000
1-1200

RECAPITULATION
DEBIT KREDIT
ACC.
NUMBER AMOUNT ACC. NUMBER AMOUNT
3-1200 Rp 750,000 1-1200 Rp 4,500,000
6-1100 Rp 950,000
6-1200 Rp 1,000,000
1-1600 Rp 1,000,000
6-9000 Rp 800,000
Rp 4,500,000 Rp 4,500
NOMOR ITEM : PM300 NAMA BARANG : PORTEGE-M300
IN OUT BALANCE
DATE DESCRIPTION QUANTITY PRICE AMOUNT QUANTITY PRICE AMOUNT QUANTITY PRICE AMOUNT
Des 1 Saldo 20 Rp 16,000 Rp 320,000
6 Penjualan 8 Rp 16,000 Rp 128,000 12 Rp 16,000 Rp 192,000
7 Retur Penjualan -2 Rp 16,000 Rp 32,000 14 Rp 16,000 Rp 224,000
10 Pembelian 11 Rp 16,000 Rp 176,000 25 Rp 16,000 Rp 400,000
11 Retur Pembelian -1 Rp 16,000 Rp 16,000 24 Rp 16,000 Rp 384,000
13 Penjualan 5 Rp 16,000 Rp 80,000 19 Rp 16,000 Rp 304,000
18 Penjualan 6 Rp 16,000 Rp 96,000 13 Rp 16,000 Rp 208,000
22 Pembelian 12 Rp 16,000 Rp 192,000 25 Rp 16,000 Rp 400,000
27 Penjualan 15 Rp 16,000 Rp 240,000 10 Rp 16,000 Rp 160,000
29 Pembelian 10 Rp 16,000 Rp 160,000 20 Rp 16,000 Rp 320,000

NOMOR ITEM : SM300 NAMA BARANG : SATELITE-M300

IN OUT BALANCE
DATE DESCRIPTION QUANTITY PRICE AMOUNT QUANTITY PRICE AMOUNT QUANTITY PRICE AMOUNT
Des 1 Saldo 16 Rp 12,500 Rp 200,000
6 Penjualan 5 Rp 12,500 Rp 62,500 11 Rp 12,500 Rp 137,500
7 Retur Penjualan -1 Rp 12,500 Rp 12,500 12 Rp 12,500 Rp 150,000
10 Pembelian 8 Rp 12,500 Rp 100,000 20 Rp 12,500 Rp 250,000
11 Retur Pembelian -2 Rp 12,500 Rp 25,000 18 Rp 12,500 Rp 225,000
13 Penjualan 8 Rp 12,500 Rp 100,000 10 Rp 12,500 Rp 125,000
18 Penjualan 4 Rp 12,500 Rp 50,000 6 Rp 12,500 Rp 75,000
22 Pembelian 14 Rp 12,500 Rp 175,000 20 Rp 12,500 Rp 250,000
27 Penjualan 10 Rp 12,500 Rp 125,000 10 Rp 12,500 Rp 125,000
29 Pembelian 10 Rp 12,500 Rp 125,000 20 Rp 12,500 Rp 250,000
 UD WIRASTRI
BUKU BESAR
DESEMBER 2015

Cash In Bank 1-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal Rp 46,000,000
2015 31 Penerimaan Kas JKM Rp 543,523,000 Rp 589,523,000
31 Pengeluaran Kas JKK Rp 348,405,000 Rp 241,118,000

Petty Cash 1-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal Rp 5,000,000
2015 31 Voucher Kas Kecil LPC Rp 4,500,000 Rp 500,000

Accounts Receivable 1-1300

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal Rp 82,500,000
2015 31 Penjualan JPN Rp 903,830,000 Rp 986,330,000
31 Penerimaan Kas JKM Rp 270,600,000 Rp 715,730,000
31 Jurnal Umum JU Rp 57,200,000 Rp 658,530,000

Allowance for Doubtful Debt 1-1400

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal Rp 8,500,000
2015 31 Penerimaan kas JKm-1 Rp 6,000,000 Rp 14,500,000

Inventory 1-1500
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal Rp 520,000,000
2015 8 Retur Pembelian JU 41,000,000.00 Rp 479,000,000
14 Retur penjualan JU 44,500,000.00 Rp 523,500,000
31 Penjualan Tunai JU Rp 180,000,000 Rp 343,500,000
31 pembelian JPB Rp 928,000,000 Rp 1,271,500,000
31 penjualan JPN Rp 701,500,000 Rp 570,000,000
Store Supplies 1-1600
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal Rp 14,500,000
2015 31 kas kecil Kk-1 Rp 1,000,000 Rp 15,500,000

Prepaid Insurance 1-1700

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal Rp 12,000,000

Prepaid Rent 1-1800

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal Rp 24,000,000
2015

Prepaid Tax 1-1900

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal Rp 89,000,000
2015

Stock Investment 1-2100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal Rp 112,000,000
2015 31 Penjualan Stock JKM Rp 42,000,000 Rp 70,000,000

Equiptment at Cost 1-3100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal Rp 60,000,000
2015

Equiptment accum dep. 1-3110

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal Rp 4,800,000
2015
Master card 2-1100
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal Rp 2,100,000
2015 31 Jurnal Umum Rp 1,500,000 Rp 3,600,000
31 Jurnal Kas Keluar Rp 3,600,000 Rp -
Account Payable 2-1200
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal Rp 66,000,000
2015 31 Jurnal Pembelian JPB Rp 1,021,020,000 Rp 1,087,020,000
31 Jurnal umum JU Rp 45,100,000 Rp 1,041,920,000
31 Jurnal Kas Keluar JKK Rp 324,500,000 Rp 717,420,000

PPn Payable 2-1400

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal Rp 10,720,000
2015 31 Kas Keluar JKK Rp 10,720,000 Rp -

PPN Outcome 2-1500

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal Rp 41,800,000
2015 31 Jurnal Penjualan jpn Rp 82,150,000 Rp 123,950,000
31 Jurnal Kas Masuk jkm Rp 20,600,000 Rp 144,550,000
31 retur Penjualan ju Rp 5,200,000 Rp 139,350,000

PPN income 2-1600

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal Rp 31,080,000
2015 31 Pembelian Rp 92,800,000 Rp 123,880,000
31 retur pembelian Rp 4,100,000 Rp 119,780,000

Bank permata Loan 2-2100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal Rp 300,000,000
2015 31 Pengeluaran kas JKk-1 Rp 15,000,000 Rp 285,000,000

Tn. Suryono capital 3-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal Rp 400,430,000
2015
Tn. Suryono Drawing 3-1200
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal Rp 22,100,000
2015 Pengambilan Rp 1,000,000 Rp 23,100,000

Sales 4-1100
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Saldo Awal V Rp 526,000,000
2015 31 Jurnal Penjualan JPN Rp 821,500,000 Rp 1,347,500,000
31 Jurnal Penerimaan Kas JKM Rp 206,000,000 Rp 1,553,500,000

Sales Return 4-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal Rp 14,000,000
2015 31 penyesuaian JU Rp 52,000,000 Rp 66,000,000

Sales Discount 4-1300

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Saldo Awal V Rp 28,000,000
2015 31 Kas Masuk JKM Rp 4,422,000 Rp 32,422,000

COGS 5-1100
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Saldo Awal V Rp 310,800,000
2015 31 Penjualan JPN Rp 701,500,000 Rp 1,012,300,000
31 Retur JU Rp 44,500,000 Rp 967,800,000
31 Penjualan tunai JU Rp 180,000,000 Rp 1,147,800,000

Freight Paid 5-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal Rp 5,500,000
2015 31 Jurnal Pembelian JPB Rp 220,000 Rp 5,720,000
Purchase Dsic 5-1300
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal Rp 26,100,000
2015 31 Pengeluaran kas JKK Rp 8,580,000 Rp 34,680,000

Advertsing Exp 6-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal Rp 1,100,000
2015 31 Kas Keci LPC Rp 750,000 Rp 1,850,000
31

Tel & elec. Expense 6-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo Awal V Rp 5,600,000
2015 31 Kas Kecil Rp 950,000 Rp 6,550,000

Store supplies Exp.` 6-1300

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo Awal V Rp 11,150,000

Bad Debt exp. 6-1400

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal Rp 3,600,000
2015

Spoilage Exp. 6-1450

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Saldo Awal V Rp 8,500,000
2015
Depreciation Exp 6-1500
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal Rp 4,800,000
2015 31
31

Insurance Exp. 6-1600

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Saldo Awal V Rp 6,000,000
2015

Rent Exp 6-1700

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal Rp 22,000,000
2015

Wages and salaries expense 6-1800

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal Rp 49,500,000
2015

Other operating expense 6-1900

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal Rp 6,000,000
2015 31 Jurnall Kas Kecil LPC Rp 800,000 Rp 6,800,000
31 Jurnal Umum JU Rp 1,500,000 Rp 8,300,000

Interest revenue 8-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal Rp 30,000,000
2015
dividen income 8-1200
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal Rp 59,680,000
2015 kas Masuk V Rp 2,500,000 Rp 62,180,000

Gain loss on sale of stock 8-1300

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal Rp 5,600,000
2015

Freight Collected 8-1400

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal Rp 18,800,000
2015 kas masuk JKM Rp 45,000 Rp 18,845,000
JPN JPN Rp 180,000 Rp 19,025,000

Late Fees Collected 8-1500

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Saldo Awal V Rp 4,800,000
2015 Kas Masuk JKM Rp 200,000 Rp 5,000,000

Interest Expense 9-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal Rp 5,500,000
2015 Kas Keluar JKK Rp 3,015,000 Rp 8,515,000

Bank Service Charge 9-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal Rp 3,300,000
2015

lates fee Paid 9-1300

 Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal Rp 1,800,000
2015 Kas Keluar JKK Rp 150,000 Rp 1,950,000
 UD.WIRASTRI
NERACA SALDO 31 DESEMBER 2015
KODE NAMA AKUN DEBET KREDIT
1-1100 Cash in Bank Rp 241,118,000
1-1200 Petty Cash Rp 500,000
1-1300 Accounts Receivable Rp 658,530,000
1-1400 Allowance for Doubtful Debt Rp 14,500,000
1-1500 Inventory Rp 570,000,000
1-1600 Store Supplies Rp 15,500,000
1-1700 Prepaid insurance Rp 12,000,000
1-1800 Prepaid rent Rp 24,000,000
1-1900 Prepaid tax Rp 89,000,000
1-2100 Stock investment Rp 70,000,000
1-3100 Equipment at Cost Rp 60,000,000
1-3110 Equipment Accum Dep Rp 4,800,000
2-1100 Master card Rp -
2-1200 Account Payable Rp 717,420,000
2-1400 PPN Payable Rp -
2-1500 PPN outcome Rp 139,350,000
2-1600 PPN Income Rp 119,780,000
2-2100 Bank Permata Loan Rp 285,000,000
3-1100 Tn. Suryono Capital Rp 400,430,000
3-1200 Tn. Suryono drawing Rp 23,100,000
4-1100 Sales Rp 1,553,500,000
4-1200 Sales Return Rp 66,000,000
4-1300 Sales discount Rp 32,422,000
5-1100 Cost of Goods sold computer Rp 1,147,800,000
5-1200 Freight paid Rp 5,720,000
5-1300 Purchase discount Rp 34,680,000
6-1100 Advertising expense Rp 1,850,000
6-1200 Tel & elec. Expense Rp 6,550,000
6-1300 Store supplies expense Rp 11,150,000
6-1400 Bad debt expense Rp 3,600,000
6-1450 Spoilage expenses Rp 8,500,000
6-1500 Depreciation expense Rp 4,800,000
6-1600 Insurance expense Rp 6,000,000
6-1700 Rent expense Rp 22,000,000
6-1800 Wages and salaries expense Rp 49,500,000
6-9000 Other operating expense Rp 8,300,000
8-1100 Interest revenue Rp 30,000,000
8-1200 Dividend income Rp 62,180,000
8-1300 Gain loss on sale of stock Rp 5,600,000
8-1400 Freight collected Rp 19,025,000
8-1500 Late fees collected Rp 5,000,000
9-1100 Interest expense Rp 8,515,000
9-1200 Bank service charges Rp 3,300,000
9-1300 Late fees paid Rp 1,950,000
Total Rp 3,271,485,000 Rp 3,271,485,000
 UD WIRASTRI
JURNAL PENYESUAIAN

EVIDENCE DEBIT CREDIT

DATE
NUMBER Rp Rp
Dec-15 31 BM12-2 Spoilage Expense Rp 28,500,000
Inventroy Rp 28,500,000
31 BM12-3 Cash In Bank Rp 2,750,000
Bank Service Charge Rp 250,000
Interest Revenue Rp 3,000,000
31 BM12-4 Store suplies Expense Rp 8,500,000
Store Suplies Rp 8,500,000
Rent Expense Rp 5,000,000
Prepaid Rent Rp 5,000,000
Insurance Expense Rp 2,000,000
Prepaid insurance Rp 2,000,000
Bad Debt Expense Rp 5,255,900
Allowance For Doubtful debt Rp 5,255,900

31 BM12-5 Depreciation Expense Rp 1,200,000

Equiptment Accum Dept. Rp 1,200,000
31 BM12-6 PPN Outcome Rp 139,350,000
PPN Income Rp 119,780,000
PPN Payable Rp 19,570,000
31 BM12-6 Income Tax Expense Rp 27,373,315
Prepaid Income Tax Rp 27,373,315

JUMLAH Rp 220,179,215 Rp 220,179,215

 UD WIRASTRI
WORKSHEET 2015

NO. Trial Balance Adjustment Entries Trial Balance After AJP Income Sta
ACOOUNT
Account Debit Credit Debit Credit Debit Credit Debit
1-1100 Cash in Bank Rp 241,118,000 Rp 2,750,000 Rp 243,868,000
1-1200 Petty Cash Rp 500,000 Rp 500,000
1-1300 Accounts Receivable Rp 658,530,000 Rp 658,530,000
1-1400 Allowance for Doubtful Debt Rp 14,500,000 Rp 5,255,900 Rp 19,755,900
1-1500 Inventory Rp 570,000,000 Rp 28,500,000 Rp 541,500,000
1-1600 Store Supplies Rp 15,500,000 Rp 8,500,000 Rp 7,000,000
1-1700 Prepaid insurance Rp 12,000,000 Rp 2,000,000 Rp 10,000,000
1-1800 Prepaid rent Rp 24,000,000 Rp 5,000,000 Rp 19,000,000
1-1900 Prepaid tax Rp 89,000,000 Rp 27,373,315 Rp 61,626,685
1-2100 Stock investment Rp 70,000,000 Rp 70,000,000
1-3100 Equipment at Cost Rp 60,000,000 Rp 60,000,000
1-3110 Equipment Accum Dep Rp 4,800,000 Rp 1,200,000 Rp 6,000,000
2-1100 Master card Rp -
2-1200 Account Payable Rp 717,420,000 Rp 717,420,000
2-1400 PPN Payable Rp - Rp 19,570,000 Rp 19,570,000
2-1500 PPN outcome Rp 139,350,000 Rp 139,350,000
2-1600 PPN Income Rp 119,780,000 Rp 119,780,000
2-2100 Bank Permata Loan Rp 285,000,000 Rp 285,000,000
3-1100 Tn. Suryono Capital Rp 400,430,000 Rp 400,430,000
3-1200 Tn. Suryono drawing Rp 23,100,000 Rp 23,100,000
4-1100 Sales Rp 1,553,500,000 Rp 27,373,315 Rp 1,553,500,000
4-1200 Sales Return Rp 66,000,000 Rp 66,000,000 Rp 66,000,000
4-1300 Sales discount Rp 32,422,000 Rp 32,422,000 Rp 32,422,000
5-1100 Cost of Goods sold computer Rp 1,147,800,000 Rp 1,147,800,000 Rp 1,147,800,000
5-1200 Freight paid Rp 5,720,000 Rp 5,720,000 Rp 5,720,000
5-1300 Purchase discount Rp 34,680,000 Rp 34,680,000
6-1100 Advertising expense Rp 1,850,000 Rp 1,850,000 Rp 1,850,000
6-1200 Tel & elec. Expense Rp 6,550,000 Rp 6,550,000 Rp 6,550,000
6-1300 Store supplies expense Rp 11,150,000 Rp 8,500,000 Rp 19,650,000 Rp 19,650,000
6-1400 Bad debt expense Rp 3,600,000 Rp 5,255,900 Rp 8,855,900 Rp 8,855,900
6-1450 Spoilage expenses Rp 8,500,000 Rp 28,500,000 Rp 37,000,000 Rp 37,000,000
6-1500 Depreciation expense Rp 4,800,000 Rp 1,200,000 Rp 6,000,000 Rp 6,000,000
6-1600 Insurance expense Rp 6,000,000 Rp 2,000,000 Rp 8,000,000 Rp 8,000,000
6-1700 Rent expense Rp 22,000,000 Rp 5,000,000 Rp 27,000,000 Rp 27,000,000
6-1800 Wages and salaries expense Rp 49,500,000 Rp 49,500,000 Rp 49,500,000
6-9000 Other operating expense Rp 8,300,000 Rp 8,300,000 Rp 8,300,000
8-1100 Interest revenue Rp 30,000,000 Rp 3,000,000 Rp 33,000,000
8-1200 Dividend income Rp 62,180,000 Rp 62,180,000
8-1300 Gain loss on sale of stock Rp 5,600,000 Rp 5,600,000
8-1400 Freight collected Rp 19,025,000 Rp 19,025,000
8-1500 Late fees collected Rp 5,000,000 Rp 5,000,000
9-1100 Interest expense Rp 8,515,000 Rp 8,515,000 Rp 8,515,000
9-1200 Bank service charges Rp 3,300,000 Rp 250,000 Rp 3,550,000 Rp 3,550,000
9-1300 Late fees paid Rp 1,950,000 Rp 1,950,000 Rp 1,950,000
9-1400 Income Tax Expense Rp 27,373,315 Rp 27,373,315 Rp 27,373,315
TOTAL Rp 3,271,485,000 Rp 3,271,485,000 Rp 220,179,215 Rp 247,552,530 Rp 3,161,160,900 Rp 3,161,160,900 Rp 1,466,036,215
Income Rp 246,948,785
TOTAL Rp 1,712,985,000
WIRASTRI
SHEET 2015

Income Statement Balance Sheet

Credit Debit Credit
Rp 243,868,000
Rp 500,000
Rp 658,530,000
Rp 19,755,900
Rp 541,500,000
Rp 7,000,000
Rp 10,000,000
Rp 19,000,000
Rp 61,626,685
Rp 70,000,000
Rp 60,000,000
Rp 6,000,000

Rp 717,420,000
Rp 19,570,000

Rp 285,000,000
Rp 400,430,000
Rp 23,100,000
Rp 1,553,500,000

Rp 34,680,000
Rp 33,000,000
Rp 62,180,000
Rp 5,600,000
Rp 19,025,000
Rp 5,000,000

Rp 1,448,175,900
Rp 246,948,785
Rp 1,712,985,000 Rp 1,695,124,685 Rp 1,695,124,685
 UD WIRASTRI
LAPORAN LABA RUGI
Sales Rp 1,553,500,000
Sales Return -Rp 66,000,000
Sales discount -Rp 32,422,000
-Rp 98,422,000
NET SALES Rp 1,455,078,000
Cost of Goods sold computer Rp 1,147,800,000
Freight paid Rp 5,720,000
Purchase discount -Rp 34,680,000
COGS Rp 1,118,840,000
Gross Profit Rp 336,238,000

Operating Expense:
Advertising expense Rp 1,850,000
Tel & elec. Expense Rp 6,550,000
Store supplies expense Rp 19,650,000
Bad debt expense Rp 8,855,900
Spoilage expenses Rp 37,000,000
Depreciation expense Rp 6,000,000
Insurance expense Rp 8,000,000
Rent expense Rp 27,000,000
Wages and salaries expense Rp 49,500,000
Other operating expense Rp 8,300,000
Total Operating Expense Rp 172,705,900
Income From Operation Rp 163,532,100
other income & Expense
Interest revenue Rp 33,000,000
Dividend income Rp 62,180,000
Gain loss on sale of stock Rp 5,600,000
Freight collected Rp 19,025,000
Late fees collected Rp 5,000,000
Total Other Expense Rp 124,805,000
Interest expense Rp 8,515,000
Bank service charges Rp 3,550,000
Late fees paid Rp 1,950,000
Total Other Income Rp 14,015,000
Rp 110,790,000
Earning Before Income Tax Rp 274,322,100
PTKP
wp Rp 54,000,000
k/0 Rp 4,500,000
Total PTKP Rp 58,500,000
PKP Rp 215,822,100
5%*50000000 Rp 2,500,000
15%*165822100 Rp 24,873,315
Income Tax Expense Rp 27,373,315
NET Income Rp 246,948,785
 UD WIRASTRI
LAPORAN PER 31 DES 2015
TN. SURYONO CAPITAL 1/12/15 Rp 400,430,000
NET INCOME Rp 246,948,785
DRAWING -Rp 23,100,000
TN. SURYONO CAPITAL 31/12/15 Rp 624,278,785

UD. WIRASTRI
LAPORAN POSISI KEUANGAN

ASSET LIABILITY
Current Asset Current Liability
Cash in Bank Rp 243,868,000 Account Payable Rp 717,420,000
Petty Cash Rp 500,000 PPN Payable Rp 19,570,000
Accounts Receivable Rp 658,530,000 Total Current Liability Rp 736,990,000
Allowance for Doubtful Debt -Rp 19,755,900 Long Term laibility
Inventory Rp 541,500,000 Bank Permata Loan Rp 285,000,000
Store Supplies Rp 7,000,000 Total Laibility Rp 1,021,990,000
Prepaid insurance Rp 10,000,000
Prepaid rent Rp 19,000,000 EQUITY
Prepaid tax Rp 61,626,685 Tn. Suryono Capital Rp 624,278,785
Total Current Asset Rp 1,522,268,785
Investment
Stock investment Rp 70,000,000
total Investment Rp 70,000,000 Rp 27,373,315
Fixed Asset
Equipment at Cost Rp 60,000,000
Equipment Accum Dep -Rp 6,000,000
Total Fixed Asset Rp 54,000,000
TOTAL ASSET Rp 1,646,268,785 TOTAL LIABILITY & EQUITY Rp 1,646,268,785
 UD WIRASTRI
LAPORAN ARUS KAS

- Arus Kas dari Aktivitas Operasi:

Laba bersih Rp 246,948,785
Accounts Receivable -Rp 658,530,000
Allowance for Doubtful Debt Rp 19,755,900
Inventory -Rp 541,500,000
Store Supplies -Rp 7,000,000
Prepaid insurance -Rp 10,000,000
Prepaid rent -Rp 19,000,000
Prepaid tax -Rp 61,626,685
Stock investment -Rp 70,000,000
Equipment at Cost -Rp 60,000,000
Equipment Accum Dep Rp 6,000,000
Master card Rp -
Account Payable Rp 717,420,000
PPN Payable Rp 19,570,000
PPN outcome Rp -
PPN Income Rp -
Bank Permata Loan Rp 285,000,000
-Rp 132,962,000
- Arus Kas dari Aktivitas Pendanaan
Tn. Suryono Capital Rp 624,278,785
Kenaikan/Penurunan Arus Kas Rp 491,316,785
###
 UD. WIRASTRI
JURNAL PENUTUP
31 DESEMBER 2015

Date Description Debit Credit

Dec-31
Sales Rp 1,553,500,000
Interest revenue Rp 33,000,000
Dividend income Rp 62,180,000
Gain loss on sale of stock Rp 5,600,000
Freight collected Rp 19,025,000
Late fees collected Rp 5,000,000
Purchase Discount Rp 34,680,000
income Summary Rp 1,712,985,000
Income Summary Rp 1,466,036,215
Sales Return Rp 66,000,000
Sales discount Rp 32,422,000
Cost of Goods sold computer Rp 1,147,800,000
Freight paid Rp 5,720,000
Advertising expense Rp 1,850,000
Tel & elec. Expense Rp 6,550,000
Store supplies expense Rp 19,650,000
Bad debt expense Rp 8,855,900
Spoilage expenses Rp 37,000,000
Depreciation expense Rp 6,000,000 ###
Insurance expense Rp 8,000,000
Rent expense Rp 27,000,000
Wages and salaries expense Rp 49,500,000
Other operating expense Rp 8,300,000
Interest expense Rp 8,515,000
Bank service charges Rp 3,550,000
Late fees paid Rp 1,950,000
Income Tax Expense Rp 27,373,315
Income Summary Rp 246,948,785
Tn. Suryono Capital Rp 246,948,785

TOTAL Rp 3,425,970,000 Rp 3,425,970,000

 UD WIRASTTRI
NERACA SALDO SETELAH PENUTUPAN
No.
Accoun Name Account Debit Credit
t
1-1100 Cash in Bank Rp 243,868,000
1-1200 Petty Cash Rp 500,000
1-1300 Accounts Receivable Rp 658,530,000
1-1400 Allowance for Doubtful Debt Rp 19,755,900
1-1500 Inventory Rp 541,500,000
1-1600 Store Supplies Rp 7,000,000
1-1700 Prepaid insurance Rp 10,000,000
1-1800 Prepaid rent Rp 19,000,000
1-1900 Prepaid tax Rp 61,626,685
1-2100 Stock investment Rp 70,000,000
1-3100 Equipment at Cost Rp 60,000,000
1-3110 Equipment Accum Dep Rp 6,000,000
2-1100 Master card
2-1200 Account Payable Rp 717,420,000
2-1400 PPN Payable Rp 19,570,000
2-1500 PPN outcome
2-1600 PPN Income
2-2100 Bank Permata Loan Rp 285,000,000
3-1100 Tn. Suryono Capital Rp 624,278,785

TOTAL Rp 1,672,024,685 Rp 1,672,024,685

###