UD WIRASTRI

GENERAL LEDGER

Account: Cash in Bank GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 46,000
31 CRJ 543,543 - 589,543
31 CPJ - 358,453 231,090
31 Adjustmen JM 2,750 - 233,840

1-1100 233,840

Account: Petty Cash GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 5,000
31 PCJ - 4,500 500

1-1200 500

Account: Accounts Receivable GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 82,500
31 SJR 903,830 - 986,330
31 CRJ - 270,600 715,730
31 MJR - 57,200 658,530

1-1300 658,530

Account: Allowance for Doubtful Debt GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
31 SJR - 6,000 -
31 JM 77,675 -
1-1400 -

Account: Inventory GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 520,000
31 PJR 928,000 - 1,448,000
31 SJR - 701,500 746,500
31 MJR 44,500 791,000
31 MJR 221,000 570,000
31 MJR 180,000,000 -
31 Adjustmen JM - 28,500 -
1-1500 -

Account: Store Supplies GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 14,500
31 PCJ 1,000 - 15,500
31 Adjustmen JM - 8,500 7,000

1-1600 7,000

Account: Prepaid insurance GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 12,000
31 Adjustmen JM - 2,000 10,000

1-1700 10,000

Account: Prepaid rent GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
 Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 24,000
31 Adjustmen JM - 5,000 19,000

1-1800 19,000

Account: Stock investment GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 112,000
31 CRJ - 42,000 70,000

1-2100 70,000

Account: Equipment at Cost GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 60,000

1-3100 60,000

Account: Equipment Accum Dep GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
31 Adjustmen JM - 1,200 -
1-3110 -

Account: Master Card GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
31 CPJ - 1,500 -
31 MJR 3,600 - -

2-1100 -

Account: Account Payable GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
31 PJR - 1,021,020 -
31 CPJ 324,500 - -
31 MJR 45,100 - -

2-1200 -

Account: PPN Payable GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
31 CRJ - - -
31 CPJ 10,720 - -
31 JM 19,570 -

2-1400 -

Account: PPN Outcome GENERAL LEDGER

 Account: PPN Outcome GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
31 CRJ - 20,600 -
31 SJR - 82,150 -
31 MJR 5,200 - -
31 JM 139,350 -

2-1500 -

Account: PPN Income GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 31,080.00
31 PJR 92,800 - 123,880
31 CPJ - - 123,880
31 MJR - 4,100 119,780
31 JM 119,780.00 -

2-1600 -

Account: Income Tax Payable GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
31 Adjustmen JM - - -

2-1700 -

Account: Bank Permata Loan GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
 31 CPJ 15,000 - -

2-2100 -

Account: Tn. Suryono Capital GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
31 Closing JM 23,100 123,275 -

3-1100 -

Account: Tn. Suryono drawing GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 22,100
31 PCJ 1,000 - 23,100
31 Closing JM - 23,100 -

3-1200 23,100

Account: Income Summary GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
3-1300 -

Account: Sales GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
31 CRJ - 206,000 -
31 SJR - 821,500 -
31 Closing JM 1,553,500 - -

4-1100 -

Account: Sales Return GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 14,000.00
31 MJR 52,000 - 66,000
31 Closing JM - 66,000 -

4-1200 66,000

Account: Sales discount GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 28,000.00
31 CRJ 4,422 - 32,422
31 Closing JM - 32,422 -

4-1300 -

Account: Purchase GENERAL LEDGER

 Account: Purchase GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 310,800.00
31 SJR 701,500 - 1,012,300
31 MJR 180,000 1,192,300
31 MJR 44,500 1,147,800
31 Closing JM - 1,147,800 -

5-1100 -

Account: Freight paid GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 5,500.00
31 PJR 220 - 5,720
31 Closing JM - 5,720 -

Account: Purchase discount GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
31 JPK - 8,580 -
31 Closing JM 34,680 - -

5-1300 -

Account: Cost Of Good Sold GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance #N/A
31 SJR - - #N/A
31 MJR - #N/A
31 MJR - #N/A
31 Closing JM - - #N/A

Account: Advertising expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 1,100
31 PCJ 750 - 1,850
31 Closing JM - 1,850 -

6-1100 -

Account: Tel & elec. expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 5,600
31 PCJ 950 - 6,550
31 Closing JM - 6,550 -

6-1200 -

Account: Store supplies expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 11,150
31 6-1300 JM 8,500 - 19,650
31 Closing JM - 19,650 -

6-1300 -

Account: Bad debt expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 3,600.00
31 6-1400 JM 77,675 - 81,275
31 Closing JM - 81,275 -

6-1400 -

Account: Spoilage expenses GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
 Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 8,500
31 6-1450 JM 28,500 - 37,000
31 Closing JM - 37,000 -

6-1450 -

Account: Depreciation expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 4,800
31 Adjustmen JM 1,200 - 6,000
31 Closing JM - 6,000 -

6-1500 -

Account: Insurance expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 6,000
31 Adjustmen JM 2,000 - 8,000
31 Closing JM - 8,000 -

6-1600 -

Account: Rent expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 22,000
31 Adjustmen JM 5,000 - 27,000
31 Closing JM - 27,000 -
6-1700 -

Account: Wages and salaries expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 49,500
31 Closing JM - 59,533 -

6-1800 -

Account: Other operating expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 6,000
31 PCJ 800 - 6,800
31 MJR 1,500 - 8,300
31 Closing JM - - 8,300

6-9000 8,300

Account: Interest revenue GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
31 Adjustmen JM - 3,000 -
31 Closing JM 33,000 - -

Account: Dividend income GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
 Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
31 CRJ - 2,500 -
31 Closing JM 62,180 - -

Account: Gain loss on sale of stock GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
31 CRJ - - -
31 Closing JM 5,600 - -

Account: Freight collected GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
31 CRJ - 45 -
31 SJR - 180 -
31 Closing JM 19,025 - -

8-1400 -

Account: Late fees collected GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
31 CRJ - 220 -
31 Closing JM 5,020 - -

8-1500 -

Account: Interest expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 5,500
31 CPJ 3,015 - 8,515
31 CPJ 10033 18,548
31 Closing JM - 8,515 10,033

9-1100 10,033

Account: Bank service charges GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 3,300
31 9-1200 JM 250 - 3,550
31 Closing JM - 3,550 -

Account: Late fees paid GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 1,800
31 CPJ 165 - 1,965
31 Closing JM - 1,965 -

Account: Companion Tax Expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
31 CRJ - - -
31 CRJ - -
31 Adjustmen JM 68,600 - 68,600
31 Closing JM - 68,600 -

9-1400 -
 Account Number:
1-1100
Balance
Credit
-
-
-
-

Account Number:
1-1200
Balance
Credit
-
-

Account Number:
1-1300
Balance
Credit
-
-
-
-

Account Number:
1-1400
Balance
Credit
8,500
14,500
92,175
 92,175

Account Number:
1-1500
Balance
Credit
-
-
-
-
-

Account Number:
1-1600
Balance
Credit
-
-
-
-
-
-
-

Account Number:
1-1700
Balance
Credit
-
-

Account Number:
1-1800
Balance
 Credit
-
-

Account Number:
1-2100
Balance
Credit
-
-

Account Number:
1-3100
Balance
Credit
-

Account Number:
1-3110
Balance
Credit
4,800
6,000
 6,000

Account Number:
2-1100
Balance
Credit
2,100
3,600
-

Account Number:
2-1200
Balance
Credit
66,000
1,087,020
762,520
717,420

717,420

Account Number:
2-1400
Balance
Credit
10,720
10,720
-
19,570

19,570

Account Number:
 2-1500
Balance
Credit
41,800
62,400
144,550
139,350
-

Account Number:
2-1600
Balance
Credit
-
-
-
-
-

Account Number:
2-1700
Balance
Credit
-
-

Account Number:
2-2100
Balance
Credit
300,000
 285,000

285,000

Account Number:
3-1100
Balance
Credit
400,430
500,605

500,605

Account Number:
3-1200
Balance
Credit
-
-
-

Account Number:
3-1300
Balance
Credit
-
 -

Account Number:
4-1100
Balance
Credit
526,000
732,000
1,553,500
-

1,553,500

Account Number:
4-1200
Balance
Credit
-
-
-

Account Number:
4-1300
Balance
Credit
-
-
-

Account Number:
 5-1100
Balance
Credit
-
-
-
-
-

Account Number:
5-1200
Balance
Credit
-
-
-

Account Number:
5-1300
Balance
Credit
26,100
34,680
-

Account Number:
0
Balance
Credit
#N/A
#N/A
#N/A
#N/A
#N/A

Account Number:
6-1100
Balance
Credit
 -
-
-

Account Number:
6-1200
Balance
Credit
-
-
-

Account Number:
6-1300
Balance
Credit
-
-
-

Account Number:
6-1400
Balance
Credit
-
-
-

Account Number:
6-1450
Balance
 Credit
-
-
-

Account Number:
6-1500
Balance
Credit
-
-
-

Account Number:
6-1600
Balance
Credit
-
-
-

Account Number:
6-1700
Balance
Credit
-
-
-
 -

Account Number:
6-1800
Balance
Credit
-
10,033

10,033

Account Number:
6-9000
Balance
Credit
-
-
-
-

Account Number:
8-1100
Balance
Credit
30,000.00
33,000
-

Account Number:
8-1200
Balance
 Credit
59,680.00
62,180
-

Account Number:
8-1300
Balance
Credit
5,600.00
5,600
-

Account Number:
8-1400
Balance
Credit
18,800.00
18,845
19,025
-

Account Number:
8-1500
Balance
Credit
4,800.00
5,020
-

Account Number:
9-1100
Balance
Credit
 -
-
-
-

Account Number:
9-1200
Balance
Credit
-
-
-

Account Number:
9-1300
Balance
Credit
-
-
-

Account Number:
9-1400
Balance
Credit
-
-
-
-
-