Scribd
Upload
148 views

Modul Pratama - Jawaban

This document contains a trial balance and balance sheet for UD Wirastri as of November 30, 2015 and December 31, 2015 respectively. It lists assets, liabilities, equity, income and expense accounts. Key assets include cash, accounts receivable, inventory, prepaid rent and equipment. Major liabilities are accounts payable, bank loans and equity capital. The trial balance and balance sheet are balanced, indicating accurate accounting records.

Uploaded by

Dity Rakhma Qintari
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
148 views

Modul Pratama - Jawaban

This document contains a trial balance and balance sheet for UD Wirastri as of November 30, 2015 and December 31, 2015 respectively. It lists assets, liabilities, equity, income and expense accounts. Key assets include cash, accounts receivable, inventory, prepaid rent and equipment. Major liabilities are accounts payable, bank loans and equity capital. The trial balance and balance sheet are balanced, indicating accurate accounting records.

Uploaded by

Dity Rakhma Qintari
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
You are on page 1/ 127

UD WIRASTRI

Trial Balance November,30, 2015 and Balance Sheet December, 31, 20


No Account Title November 30, 2016
Account DEBIT CREDIT
11100 Cash In Bank 46,000,000
11200 Petty Cash 5,000,000
11300 Account Receivable 82,500,000
11400 Allowances for Bad Debts 8,500,000
11500 Merchandise Inventory 520,000,000
11600 Office Supplies 14,500,000
11700 Prepaid Insurance 12,000,000
11800 Prepaid Rent 24,000,000
11900 Prepaid Taxes 89,000,000
12100 Investment 112,000,000
13100 Equipment 60,000,000
13110 Accumulated Depreciation - Equipment 4,800,000
21100 Credit Card 2,100,000
21200 Account Payable 66,000,000
21400 PPN Payable 10,720,000
21500 PPN Outcome 41,800,000
21600 PPN Income 31,080,000
22100 Bank Permata Loan 300,000,000
31100 Tn Suryono Capital 400,430,000
31200 Tn Suryono Drawing 22,100,000
31300 Income Summary
41100 Sales Of Merchandise 526,000,000
41200 Sales Return 14.000.000.00
41300 Sales Discount 28,000,000
51100 Cost Of Goods Sold 310,800,000
51200 Freight Paid 5,500,000
51300 Purchases Discount 26,100,000
61100 Advertising Expense 1,100,000
61200 Telephone, Water & Electricity Expense 5,600,000
61300 Sore Supplies Expense 11,150,000
61400 Bad Debts Expense 3,600,000
61450 Spoilage Expense 8,500,000
61500 Depreciation Expense 4,800,000
61600 Insurance expense 6,000,000
61700 Rent Expense 22,000,000
61800 Wages & Salaries Expense 49,500,000
61900
69000 Other Operating Expense 6,000,000
81100 Interest Revenue 30,000,000
81200 Devidend Income 59,680,000
81300 Gain/Loss on Sale Of Stock 5,600,000
81400 Freight Collected 18,800,000
81500 Late Fees Collected 4,800,000
91100 Interest Expense 5,500,000
91200 Bank Service Charge 3,300,000
91300 Late Fees Paid 1,800,000

1,505,330,000 1,505,330,000
Sheet December, 31, 2014
December 31, 2015
DEBIT CREDIT
- -
F. PENJELASAN ATAS AKUN-AKUN TERTENTU
1 Cash In Bank
Merupakan saldo rekening perusahaan di bank BRI Mandiri Jl Diponegoro Jakarta

2 Accounts Receivable
Merupakan saldo Piutang Dagang per 30 Nopember 2015, dengan rincian sebagai berikut:
No Nama Debitur Penjualan PPN 10% Jumlah Piutang Termin Tanggal
1 Toko Cahaya Elektro 30,000,000 3,000,000 33,000,000 2/10; n/30 November 25, 2015
2 Toko Elektro Jaya 25,000,000 2,500,000 27,500,000 2/10; n/30 November 29, 2015
3 Toko Indo Maju 20,000,000 2,000,000 22,000,000 2/10; n/30 November 23, 2015
4 Toko Merah Putih - -
Jumlah Piutang 82,500,000
3 Merchandise Inventory
Merupakan saldo persediaan barang dagangan per 30 Nopember 2015, dengan rincian sebagai berikut:
No. Item Kuantitas Harga/ Unit Jumlah
1 Portage M 300 20 Rp 16.000.000 Rp 320.000.000
2 Satelite M300 16 Rp 12.500.000 Rp 200.000.000
Jumlah Rp 520.000.000

4 VAT - In
Merupakan PPN Masukan atas pembelian barang dagangan selama bulan Nopember 2015.
5 Prepaid Rent
Merupakan saldo sewa bangunan dengan rincian sebagai berikut:
Prepaid Exp Prepaid 30/11/16
Sewa januari - April 2015 32,000,000 32,000,000 -
Sewa Mei 2015 - April 2017 102,000,000 59,500,000 42,500,000
Rp 91.500.000 Rp 42.500.000
6 Investment
Investasi Saham PT Sampurna 150.000 lembar @ Rp800 dibeli tahun 2015 dengan kurs 112,5 Kategori Investasi dimiliki
sampai jatuh tempo. Kepemilikan kurang dari 20%
7 Accounts Payable

No Nama Kreditur Pembelian PPN 10% Jumlah Utang Termin Tanggal


1 PT Surya 20,000,000 2,000,000 22,000,000 3/10; n/30 November 23, 2015

2 PT Indotech 15,000,000 1,500,000 16,500,000 3/10; n/30 November 20, 2015

3 PT Jaya Tech 25,000,000 2,500,000 27,500,000 3/10; n/30 November 28, 2015
60,000,000 6,000,000 66,000,000

8 VAT - Out
Merupakan PPN Keluaran atas penjualan barang dagangan selama bulan Nopember 2015.
Tanggal
November 25, 2015
November 29, 2015
November 23, 2015

Jumlah
Rp 320.000.000
Rp 200.000.000
Rp 520.000.000

Prepaid 30/11/16
-
42,500,000
Rp 42.500.000
Rp 135.000.000

Tanggal
November 23, 2015
November 20, 2015
November 28, 2015
UD WIRASTR
DAFTAR ASET TETAP
TAHUN 2015

No Jennis Aktiva tetap Tanggal Ta tarif (%) Harga Perolehan


Perolehan ng So.31.12.2014 Debit Kredit
LAND
1 Land 27-01-09 0% 100,000,000
0

2 Land 01-04-15 - 0% 92,500,000


Jumlah 100,000,000 92,500,000 -
BUILDING
1 Bangunan 01-02-12 5% 749,400,000

VEHICLES
1 Truk Fuso 01-07-13 12.5% 370,100,000

EQUIPMENT
1 Komputer 01-04-13 25% 62,980,000
2 Komputer 01-Jan-15 25% 64,320,000
127,300,000 - -

Total 1,346,800,000 92,500,000 -


gal
WIRASTRI
FTAR ASET TETAP
TAHUN 2015

han Akumulasi Depresiasi NILAI BUKU


So.31.12.2015 So.31.12.2014 Kredit So.31.12.2015 TAHUN 2015

100,000,000 - 100,000,000
92,500,000 92,500,000
192,500,000 - - - - 192,500,000

749,400,000 89,600,000 30,720,000 120,320,000 629,080,000

370,100,000 58,590,000 39,060,000 97,650,000 272,450,000

62,980,000 62,980,000 62,980,000 -


64,320,000 - 16,080,000 16,080,000 48,240,000
127,300,000 62,980,000 - 16,080,000 79,060,000 48,240,000

1,439,300,000 211,170,000 - 85,860,000 297,030,000 1,142,270,000


UD WIRASTRI
Sales Journal
December 2015

Debit

Account Cost Of Goods


DATE DOC. NO. Customer's Receivable Sold

11300 51100

6 F12/02 Toko Elektro Jaya Rp 245,300,000 Rp 190.500.000

18 F12/04 Toko Elektro Jaya Rp 188,185,000 Rp 146.000.000

27 F12/05 Toko Merah Putih Rp 470,345,000 Rp 365.000.000

Rp 903,830,000 Rp 701.500.000

Rp 1,605,330,000

-
Keterangan Nama Tanggal dan paraf

Dibuat oleh

Direview oleh
RASTRI
Journal
ber 2015

Credit

Merchandise Sales Of Freight


Inventory Merchandise PPN Outcome Collected

11500 41100 21500 81400

Rp 190,500,000 Rp 223,000,000 Rp 22,300,000

Rp 146,000,000 Rp 171,000,000 Rp 17,100,000 Rp 85.000

Rp 365,000,000 Rp 427,500,000 Rp 42,750,000 Rp 95.000

Rp 701,500,000 Rp 821,500,000 Rp 82,150,000 Rp 180.000

Rp 1,605,330,000

-
UD WIRASTRI
Cash Receipt Journal
December 2015

DEBIT

DATE DOC. NO. ACCOUNT CREDITED Sales Discount PPN Outcome Cash In Bank

41300 21500 11100


1 BKM 12-1 Devidend Income Rp 2,250,000

3 BKM 12-2 Toko Cahaya Elektro Rp 600,000 Rp 60,000 Rp 32,340,000

12 BKM12-4 Toko Elektro Jaya Rp 3,420,000 Rp 342,000 Rp 184,338,000

13 KN01 Sales Of Merchandise Rp 226,645,000

KN01 PPN Outcome

KN01 Freight Collected

KN01 Merchandise Inventory

14 BKM12-5 Toko Indo Maju Rp 27,500,000

20 BKM12-6 0 Rp 6,000,000

BKM12-7
25 Toko Merah Putih Rp 22,000,000

Late Fees Collected Rp 200,000

27 BKM12-8 Investment Rp 45,895,000

Rp 4,020,000 Rp 402,000 Rp 547,168,000

731,590,000

Nama Tanggal dan paraf

Dibuat oleh

Direview oleh
ASTRI
eipt Journal
5 Pa
ge
:
DEBIT CREDIT
OTHER Account OTHER
ACCT NO. Account Title AMOUNT Receivable ACCT NO. AMOUNT

11300
81,200 Rp 2,250,000

Rp 33,000,000

Rp 188,100,000

41100 Rp 206,000,000

21500 Rp 20,600,000

81400 Rp 45,000
51,100 Cost Of Goods Sold Rp 180,000,000 11500 Rp 180,000,000

Rp 27,500,000

Rp 6,000,000

Rp 22,000,000

81500 Rp 200,000

12100 Rp 45,895,000

Rp 180,000,000 Rp 276,600,000 Rp 454,990,000

731,590,000 731,590,000
UD WIRASTRI
Purchase Journal
December 2015
DEBIT

Merchandise
DATE DOC. NO. VENDOR'S Inventory

11500

6 F05 PT Jaya Tech Rp 276,000,000

22 A17 PT Surya Rp 367,000,000

29 G11 PT Indotech Rp 285,000,000

Rp 928,000,000

Rp

Nama Tanggal dan paraf

Dibuat oleh

Direview oleh
IRASTRI
se Journal
mber 2015
DEBIT CREDIT

PPN Income Freight Paid Account Payable

21600 51200 21200

Rp 27,600,000 Rp 303,600,000

Rp 36,700,000 Rp 100,000 Rp 403,800,000

Rp 28,500,000 Rp 120,000 Rp 313,620,000

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

1,021,020,000 Rp 1,021,020,000
UD WIRASTRI
Cash Payment Journal
December 2015

Docoument DEBIT
Number OTHER
DATE ACCOUNT DEBITED
Account Payable Acc
No AMOUNT

21200
6 PT Jaya Tech BKK12-1 Rp 27,500,000
9 PT Surya BKK12-2 Rp 22,000,000
15 PPN Payable BKK12-3 21400 Rp
18 PT Jaya Tech BKK12-4 Rp 258,500,000
23 Late Fees Paid BKK12-5 Rp 16,500,000 91300 Rp
30 Bank Permata Loan BKK12-6 22100 Rp
Interest Expense BKK12-6 91100 Rp
31 Credit Card BKK12-7 21100 Rp
Interest Expense BKK12-7 91100 Rp

Rp 324,500,000 Rp
Rp

Nama
Dibuat oleh

Direview oleh
TRI
ment Journal
Page :
EBIT CREDIT
OTHER OTHER
Cash In Bank Purchases P Income
AMOUNT Discount P
N
11100 51,300 Rp 21,600
Rp 26,675,000 750,000 75,000

Rp 22,000,000
10,720,000 Rp 10,720,000
Rp 250,745,000 7,050,000 705,000

150,000 Rp 16,650,000
15,000,000 Rp 18,000,000
3,000,000
3,600,000 Rp 3,615,000
15,000

32,485,000 Rp 348,405,000 Rp 7,800,000 Rp 780,000


356,985,000 Rp 356,985,000
-
UD WIRASTRI
Memorial Journal
December 2015
Page :
DATE DOC. NO. ACCOUNT NAME AND ACC NO. DEBIT
DECSRIPTION

5 BM12-0 Other Operating Expense 69000 Rp 1,500,000


BM12-1 Credit Card 21100
(Retur Pembelian )

7 KN01 Sales Return 41200 Rp 52,000,000


KN01 PPN Outcome 21500 5,200,000

KN01 Account Receivable 11300

NK12-1 Merchandise Inventory 11500 Rp 44,500,000


NK12-1 Cost Of Goods Sold 51100

11 NK-1 Account Payable 21200 Rp 45,100,000


NK-1 Merchandise Inventory 11500
NK-1 PPN Income 21600

Rp 148,300,000

Nama Tanggal dan paraf


Dibuat
oleh
Direview
oleh
Page :
CREDIT

Rp 1,500,000

Rp 57,200,000

Rp 44,500,000

Rp 41,000,000
Rp 4,100,000

Rp 148,300,000
-
PETTY CASH

DATE VKK DESCRIPTION


NUMBER
2 V12-1 Pembuatan Brosur
4 V12-2 Pembayaran Listrik dan Telepon
9 V12-3 Pembelian Perlengkapan
17 V12-4 Pengambulan Prive
26 V12-5 Perbaikan Toko
PETTY CASH

ACCOUNT NAME ACC NUMBER AMOUNT PETTY CASH

Advertising Expense 61100 750,000 750,000


Telephone, Water & Electricity Expense 61200 950,000 950,000
Sore Supplies Expense 61300 1,000,000 1,000,000
Tn Suryono Drawing 31200 1,000,000 1,000,000
Other Operating Expense 69000 800,000 800,000
-
4,500,000 4,500,000
UD WIRASTRI
ACCOUNT PAYABLE SUBSDIARY
Des-15
VENDOR'S NAME VENDOR ACCOUNT
PT Surya
DATE DESCRIPTION REF DEBIT CREDIT

Dec 1 Opening Balance a


8 F05 Rp 303.600.000
8 BM12-1 Rp 1,500,000
10 BKK12-3 Rp 85.800.000

VENDOR'S NAME
VENDOR ACCOUNT
PT Indotech
DATE DESCRIPTION REF DEBIT CREDIT

Dec 1 Opening Balance a


23 PE.1602 Rp 313.620.000

VENDOR'S NAME VENDOR ACCOUNT


PT Jaya Tech
DATE DESCRIPTION REF DEBIT CREDIT

Dec 1 Opening Balance a


6 BKK Rp 27.500.000
12-1
SDIARY

NO. 2-1200-01

BALANCE
DEBIT CREDIT
Rp 22,000,000
Rp 325,600,000
Rp 324,100,000
Rp 238,300,000
Rp 238,300,000
Rp 238,300,000
Rp 238,300,000

NO. 2-1200-03

BALANCE
DEBIT CREDIT
R 16,500,000
Rp p 330,120,000
Rp 330,120,000
Rp 330,120,000
Rp 330,120,000
Rp 330,120,000

NO. 2-1200-03

BALANCE
DEBIT CREDIT
Rp 27,500,000
Rp -
Rp -
Rp -
Rp -
Rp -
UD WIRASTRI
ACCOUNT RECEIVABLE SUBSDIARY
Des-15
CUSTOMER'S NAME: CUSTOMER ACCOUNT NO. 1-13
Toko Cahaya Elektro
DATE DESCRIPTION REF DEBIT CREDIT BALANC
DEBIT
Dec 1 Balance a 33,000,000
2 BKM 12-2 Rp - Rp 33.000.000
3 F12/01 #N/A #N/A
#N/A
#N/A
CUSTOMER'S NAME: CUSTOMER ACCOUNT NO. 1-13
Toko Elektro Jaya
DATE DESCRIPTION REF DEBIT CREDIT BALANC
DEBIT
Dec 1 Balance a 27,500,000
6 F12/02 Rp 245.300.000 Rp 272.800.000
7 KN01 Rp 57.200.000 Rp 215.600.000
24 0 #N/A #N/A
#N/A

CUSTOMER'S NAME: CUSTOMER ACCOUNT N


Toko Indo Maju O.
DATE DESCRIPTION REF DEBIT CREDIT BALANC
DEBIT
Dec 1 a 22,000,000
15 BM12-2 22,000,000 Rp
Rp
-
-

CUSTOMER'S NAME: CUSTOMER ACCOUNT NO. 1-13


Toko Merah Putih
DATE DESCRIPTION REF DEBIT CREDIT BALANC
DEBIT
Dec 1 a -
24 F12/05 Rp 470.345.000 Rp 470.345.000
29 BKM12-4 Rp 83.600.000 Rp 386.745.000
386,745,000
386,745,000
Y

NO. 1-1300-01

BALANCE
DEBIT CREDIT
33,000,000
Rp 33.000.000 Rp -
#N/A
#N/A #N/A
#N/A #N/A
NO. 1-1300-02

BALANCE
DEBIT CREDIT
27,500,000
Rp 272.800.000 Rp -
Rp 215.600.000
#N/A #N/A
#N/A #N/A

1-1300-03

BALANCE
DEBIT CREDIT
22,000,000
- Rp -
-
- -
- -

NO. 1-1300-04

BALANCE
DEBIT CREDIT
-
Rp 470.345.000 Rp -
Rp 386.745.000
386,745,000 -
386,745,000 -
ITEM : Portage M 300
IN
DATE DOC. NO. DESCRIPTION UNIT PRICE AMOUNT

1 a Balance
6 F12/02
7 NK12-1
10 F05 11 Rp 16.000.000 Rp 176.000.000
11 NK-1 -1 Rp 16.000.000 Rp (16.000.000)
13 KN01
18 F12/04
22 A17 12 Rp 16.000.000 Rp 192.000.000
27 F12/05
29 G11 10 Rp 16.000.000 Rp 160.000.000
OUT BALANCE
UNIT PRICE AMOUNT UNIT PRICE AMOUNT

20 Rp 16.000.000 Rp 320,000,000
8 Rp 16.000.000 Rp 128.000.000 12 Rp 16.000.000 Rp 192,000,000
-2 Rp 16.000.000 Rp (32.000.000) 14 Rp 16.000.000 Rp 224,000,000
25 Rp 16.000.000 Rp 400,000,000
24 Rp 16.000.000 Rp 384,000,000
5 Rp 16.000.000 Rp 80,000,000 19 Rp 16.000.000 Rp 304,000,000
6 Rp 16.000.000 Rp 96,000,000 13 Rp 16.000.000 Rp 208,000,000
25 Rp 16.000.000 Rp 400,000,000
15 Rp 16.000.000 Rp 240.000.000 10 Rp 16.000.000 Rp 160,000,000
20 Rp 16.000.000 Rp 320,000,000
ITEM : Satelite M300
DESCRIPTION IN
DATE DOC. NO. UNIT PRICE AMOUNT

1 a Balance
6 F12/02
7 NK12-1

10 F05 8 Rp 12.500.000 Rp 100.000.000

11 NK-1 -2 Rp 12.500.000 Rp (25.000.000)

13 KN01

18 F12/04
22 A17 14 Rp 12.500.000 Rp 175.000.000
27 F12/05
29 G11 10 Rp 12.500.000 Rp 125.000.000
OUT BALANCE
UNIT PRICE AMOUNT UNIT PRICE AMOUNT

16 Rp 12,500,000 Rp 200,000,000
5 Rp 12.500.000 Rp 62,500,000 11 Rp 12,500,000 Rp 137,500,000
-1 Rp 12.500.000 Rp (12.500.000) 12 Rp 12,500,000 Rp 150,000,000
20 Rp 12,500,000 Rp 250,000,000

18 Rp 12,500,000 Rp 225,000,000

8 Rp 12.500.000 Rp 100.000.000 10 Rp 12,500,000 Rp 125,000,000

4 Rp 12.500.000 Rp 50,000,000 6 Rp 12,500,000 Rp 75,000,000


20 Rp 12,500,000 Rp 250,000,000
10 Rp 12.500.000 Rp 125.000.000 10 Rp 12,500,000 Rp 125,000,000
20 Rp 12,500,000 Rp 250,000,000
UD WIRASTRI
RECAPITULATION JOURNAL
SALES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11300 903,830,000 81400 180,000
51100 701,500,000 41100 821,500,000
21500 82,150,000
11500 701,500,000
1,605,330,000 1,605,330,000
-
CASH RECEIPT JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11100 543,523,000 11300 276,600,000
41300 4,020,000 12100 42,000,000
51100 180,000,000 11500 180,000,000
21500 402,000 41100 206,000,000
81200 2,500,000
81500 200,000
81400 45,000
21500 20,600,000
727,945,000 727,945,000
-
PURCHASES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11500 928,000,000 21200 1,021,020,000
21600 92,800,000
51200 220,000
1,021,020,000 1,021,020,000
-
CASH PAYMENT JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
21400 10,720,000 11100 348,405,000
22100 15,000,000 21600 780,000
21200 324,500,000 51300 7,800,000
91300 150,000
91100 3,015,000
21100 3,600,000
-
356,985,000 356,985,000
-
MEMORIAL JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
69000 1,500,000 21100 1,500,000

41200 52,000,000 11300 57,200,000

21500 5,200,000 51100 44,500,000

11500 44,500,000 11500 41,000,000

21200 45,100,000 21600 4,100,000

148,300,000 148,300,000
AL
PETTY CASH JOURNAL
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
61100 750,000 11200 4,500,000

61200 950,000 0 -

61300 1,000,000 0 -

31200 1,000,000 0 -

69000 800,000 0 -
4,500,000 4,500,000
Account: Cash In Bank GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ 543,523,000 -
31 CPJ - 348,405,000
31 SJR - -
31 PJR - -
31 PCJ - -
11100 31 MJM - -
Account: Petty Cash GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ - -
31 CPJ - -
31 SJR - -
31 PJR - -
31 PCJ - 4,500,000
11200 31 MJM - -
Account: Account Receivable GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ - 276,600,000
31 CPJ - -
31 SJR 903,830,000 -
31 PJR - -
31 PCJ - -
11300 31 MJM - 57,200,000
Account: Allowances for Bad Debts GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 SJR - -
31 CRJ - -
31 CPJ - -
31 PJR - -
31 PCJ - -
11400 31 MJM - -
GENERAL LEDGER Account Number:
11100
Balance
Debit Credit

46,000,000 -
589,523,000 -
241,118,000 -
241,118,000 -
241,118,000 -
241,118,000 -
241,118,000 -
GENERAL LEDGER Account Number:
11200
Balance
Debit Credit

5,000,000 -
5,000,000 -
5,000,000 -
5,000,000 -
5,000,000 -
500,000 -
500,000 -
GENERAL LEDGER Account Number:
11300
Balance
Debit Credit

82,500,000 -
- 194,100,000
- 194,100,000
709,730,000 -
709,730,000 -
709,730,000 -
652,530,000 -
GENERAL LEDGER Account Number:
11400
Balance
Debit Credit

- 8,500,000
- 8,500,000
- 8,500,000
- 8,500,000
- 8,500,000
- 8,500,000
- 8,500,000
Account: Merchandise Inventory GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ - 180,000,000
31 CPJ - -
31 SJR - 701,500,000
31 PJR 928,000,000 -
31 PCJ - -
11500 31 MJM 44,500,000 41,000,000
Account: Office Supplies GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ - -
31 CPJ - -
31 SJR - -
31 PJR - -
31 PCJ - -
11600 31 MJM - -
Account: Prepaid Insurance GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 PJR - -
31 CRJ - -
31 CPJ - -
31 SJR - -
31 PCJ - -
11700 31 MJM - -
Account: Prepaid Rent GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ - -
31 CPJ - -
31 SJR - -
31 PJR - -
31 PCJ - -
11800 31 MJM - -
GENERAL LEDGER Account Number:
11500
Balance
Debit Credit

520,000,000 -
340,000,000 -
340,000,000 -
- 361,500,000
566,500,000 -
566,500,000 -
570,000,000 -
GENERAL LEDGER Account Number:
11600
Balance
Debit Credit

14,500,000 -
14,500,000 -
14,500,000 -
14,500,000 -
14,500,000 -
14,500,000 -
14,500,000 -
GENERAL LEDGER Account Number:
11700
Balance
Debit Credit

12,000,000 -
12,000,000 -
12,000,000 -
12,000,000 -
12,000,000 -
12,000,000 -
12,000,000 -
GENERAL LEDGER Account Number:
11800
Balance
Debit Credit

24,000,000 -
24,000,000 -
24,000,000 -
24,000,000 -
24,000,000 -
24,000,000 -
24,000,000 -
Account: Prepaid Taxes GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ - -
31 CPJ - -
31 SJR - -
31 PJR - -
31 PCJ - -
11900 31 MJM - -
Account: Investment GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ - 42,000,000
31 CPJ - -
31 SJR - -
31 PJR - -
31 PCJ - -
12100 31 MJM - -
Account: Equipment GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ - -
31 CPJ - -
31 SJR - -
31 PJR - -
31 PCJ - -
13100 31 MJM - -
Account: Accumulated Depreciation - Equipment GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ - -
31 CPJ - -
31 SJR - -
31 PJR - -
31 PCJ - -
13110 31 MJM - -
GENERAL LEDGER Account Number:
11900
Balance
Debit Credit

89,000,000 -
89,000,000 -
89,000,000 -
89,000,000 -
89,000,000 -
89,000,000 -
89,000,000 -
GENERAL LEDGER Account Number:
12100
Balance
Debit Credit

112,000,000 -
70,000,000 -
70,000,000 -
70,000,000 -
70,000,000 -
70,000,000 -
70,000,000 -
GENERAL LEDGER Account Number:
13100
Balance
Debit Credit

60,000,000 -
60,000,000 -
60,000,000 -
60,000,000 -
60,000,000 -
60,000,000 -
60,000,000 -
GENERAL LEDGER Account Number:
13110
Balance
Debit Credit

- 4,800,000
- 4,800,000
- 4,800,000
- 4,800,000
- 4,800,000
- 4,800,000
- 4,800,000
Account: Credit Card GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ - -
31 CPJ 3,600,000 -
31 SJR - -
31 PJR - -
31 PCJ - -
21100 31 MJM - 1,500,000
Account: Account Payable GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ - -
31 CPJ 324,500,000 -
31 SJR - -
31 PJR - 1,021,020,000
31 PCJ - -
21200 31 MJM 45,100,000 -
Account: PPN Payable GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ - -
31 CPJ 10,720,000 -
31 SJR - -
31 PJR - -
31 PCJ - -
21400 31 MJM - -
Account: PPN Outcome GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ 402,000 20,600,000
31 CPJ - -
31 SJR - 82,150,000
31 PJR - -
31 PCJ - -
21500 31 MJM 5,200,000 -
GENERAL LEDGER Account Number:
21100
Balance
Debit Credit

- 2,100,000
- 2,100,000
1,500,000 -
1,500,000 -
1,500,000 -
1,500,000 -
- -
GENERAL LEDGER Account Number:
21200
Balance
Debit Credit

- 66,000,000
- 66,000,000
258,500,000 -
258,500,000 -
- 762,520,000
- 762,520,000
- 717,420,000
GENERAL LEDGER Account Number:
21400
Balance
Debit Credit

- 10,720,000
- 10,720,000
- -
- -
- -
- -
- -
GENERAL LEDGER Account Number:
21500
Balance
Debit Credit

- 41,800,000
- 61,998,000
- 61,998,000
- 144,148,000
- 144,148,000
- 144,148,000
- 138,948,000
Account: PPN Income GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ - -
31 CPJ - 780,000
31 SJR - -
31 PJR 92,800,000 -
31 PCJ - -
21600 31 MJM - 4,100,000
Account: Bank Permata Loan GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ - -
31 CPJ 15,000,000 -
31 SJR - -
31 PJR - -
31 PCJ - -
22100 31 MJM - -
Account: Tn Suryono Capital GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 PJR - -
31 CRJ - -
31 CPJ - -
31 SJR - -
31 PCJ - -
31100 31 MJM - -
Account: Tn Suryono Drawing GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ - -
31 CPJ - -
31 SJR - -
31 PJR - -
31 PCJ 1,000,000 -
31200 31 MJM - -
GENERAL LEDGER Account Number:
21600
Balance
Debit Credit

31,080,000 -
31,080,000 -
30,300,000 -
30,300,000 -
123,100,000 -
123,100,000 -
119,000,000 -
GENERAL LEDGER Account Number:
22100
Balance
Debit Credit

- 300,000,000
- 300,000,000
- 285,000,000
- 285,000,000
- 285,000,000
- 285,000,000
- 285,000,000
GENERAL LEDGER Account Number:
31100
Balance
Debit Credit

- 400,430,000
- 400,430,000
- 400,430,000
- 400,430,000
- 400,430,000
- 400,430,000
- 400,430,000
GENERAL LEDGER Account Number:
31200
Balance
Debit Credit

22.100.000.00 -
22,100,000 -
22,100,000 -
22,100,000 -
22,100,000 -
23,100,000 -
23,100,000 -
Account: Income Summary GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 JNK - -
31 JPK - -
31 JPn - -
31 JPB - -
31 PCJ - -
31300 31 MJM - -
Account: Sales Of Merchandise GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ - 206,000,000
31 CPJ - -
31 SJR - 821,500,000
31 PJR - -
31 PCJ - -
41100 31 MJM - -
Account: Sales Return GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ - -
31 CPJ - -
31 SJR - -
31 PJR - -
31 PCJ - -
41200 31 MJM 52,000,000 -
Account: Sales Discount GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ 4,020,000 -
31 CPJ - -
31 SJR - -
31 PJR - -
31 PCJ - -
41300 31 MJM - -
GENERAL LEDGER Account Number:
31300
Balance
Debit Credit

- -
- -
- -
- -
- -
- -
- -
GENERAL LEDGER Account Number:
41100
Balance
Debit Credit

- 526,000,000
- 732,000,000
- 732,000,000
- 1,553,500,000
- 1,553,500,000
- 1,553,500,000
- 1,553,500,000
GENERAL LEDGER Account Number:
41200
Balance
Debit Credit

14.000.000.00 -
14,000,000 -
14,000,000 -
14,000,000 -
14,000,000 -
14,000,000 -
66,000,000 -
GENERAL LEDGER Account Number:
41300
Balance
Debit Credit

28.000.000.00 -
32,020,000 -
32,020,000 -
32,020,000 -
32,020,000 -
32,020,000 -
32,020,000 -
Account: Cost Of Goods Sold GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ 180,000,000 -
31 CPJ - -
31 SJR 701,500,000 -
31 PJR - -
31 PCJ - -
51100 31 MJM - 44,500,000
Account: Freight Paid GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ - -
31 CPJ - -
31 SJR - -
31 PJR 220,000
-
31 PCJ - -
51200 31 MJM - -
Account: Purchases Discount GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 JNK - -
31 JPK - 7,800,000
31 JPn - -
31 JPB - -
31 PCJ - -
51300 31 MJM - -
Account: Advertising Expense GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ - -
31 CPJ - -
31 SJR - -
31 PJR - -
31 PCJ 750,000
-
61100 31 MJM - -
GENERAL LEDGER Account Number:
51100
Balance
Debit Credit

310.800.000.00 -
490,800,000 -
490,800,000 -
1,192,300,000 -
1,192,300,000 -
1,192,300,000 -
1,147,800,000 -
GENERAL LEDGER Account Number:
51200
Balance
Debit Credit

5.500.000.00 -
5,500,000 -
5,500,000 -
5,500,000 -
5,720,000 -
5,720,000 -
5,720,000 -
GENERAL LEDGER Account Number:
51300
Balance
Debit Credit

- 26,100,000
- 26,100,000
- 33,900,000
- 33,900,000
- 33,900,000
- 33,900,000
- 33,900,000
GENERAL LEDGER Account Number:
61100
Balance
Debit Credit

1,100,000 -
1,100,000 -
1,100,000 -
1,100,000 -
1,100,000 -
1,850,000 -
1,850,000 -
Account: Telephone, Water & Electricity Expense GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ - -
31 CPJ - -
31 SJR - -
31 PJR - -
31 PCJ 950,000
-
61200 31 MJM - -
Account: Sore Supplies Expense GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ - -
31 CPJ - -
31 SJR - -
31 PJR - -
31 PCJ 1,000,000 -
61300 31 MJM - -
Account: Bad Debts Expense GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ - -
31 CPJ - -
31 SJR - -
31 PJR - -
31 PCJ - -
61400 31 MJM - -
Account: Spoilage Expense GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ - -
31 CPJ - -
31 SJR - -
31 PJR - -
31 PCJ - -
61450 31 MJM - -
GENERAL LEDGER Account Number:
61200
Balance
Debit Credit

5,600,000 -
5,600,000 -
5,600,000 -
5,600,000 -
5,600,000 -
6,550,000 -
6,550,000 -
GENERAL LEDGER Account Number:
61300
Balance
Debit Credit

11,150,000 -
11,150,000 -
11,150,000 -
11,150,000 -
11,150,000 -
12,150,000 -
12,150,000 -
GENERAL LEDGER Account Number:
61400
Balance
Debit Credit

3.600.000.00 -
3,600,000 -
3,600,000 -
3,600,000 -
3,600,000 -
3,600,000 -
3,600,000 -
GENERAL LEDGER Account Number:
61450
Balance
Debit Credit

8,500,000 -
8,500,000 -
8,500,000 -
8,500,000 -
8,500,000 -
8,500,000 -
8,500,000 -
Account: Depreciation Expense GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ - -
31 CPJ - -
31 SJR - -
31 PJR - -
31 PCJ - -
61500 31 MJM - -
Account: Insurance expense GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ - -
31 CPJ - -
31 SJR - -
31 PJR - -
31 PCJ - -
61600 31 MJM - -
Account: Rent Expense GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ - -
31 CPJ - -
31 SJR - -
31 PJR - -
31 PCJ - -
61700 31 MJM - -
Account: Wages & Salaries Expense GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ - -
31 CPJ - -
31 SJR - -
31 PJR - -
31 PCJ - -
61800 31 MJM - -
GENERAL LEDGER Account Number:
61500
Balance
Debit Credit

4,800,000 -
4,800,000 -
4,800,000 -
4,800,000 -
4,800,000 -
4,800,000 -
4,800,000 -
GENERAL LEDGER Account Number:
61600
Balance
Debit Credit

6,000,000 -
6,000,000 -
6,000,000 -
6,000,000 -
6,000,000 -
6,000,000 -
6,000,000 -
GENERAL LEDGER Account Number:
61700
Balance
Debit Credit

22,000,000 -
22,000,000 -
22,000,000 -
22,000,000 -
22,000,000 -
22,000,000 -
22,000,000 -
GENERAL LEDGER Account Number:
61800
Balance
Debit Credit

49,500,000 -
49,500,000 -
49,500,000 -
49,500,000 -
49,500,000 -
49,500,000 -
49,500,000 -
Account: 0 GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ - -
31 CPJ - -
31 SJR - -
31 PJR - -
31 PCJ - -
61900 31 MJM - -
Account: Other Operating Expense GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ - -
31 CPJ - -
31 SJR - -
31 PJR - -
31 PCJ 800,000 -
69000 31 MJM 1,500,000 -
Account: Interest Revenue GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ - -
31 CPJ - -
31 SJR - -
31 PJR - -
31 PCJ - -
81100 31 MJM - -
Account: Devidend Income GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ - 2,500,000
31 CPJ - -
31 SJR - -
31 PJR - -
31 PCJ - -
81200 31 MJM - -
GENERAL LEDGER Account Number:
61900
Balance
Debit Credit

- -
- -
- -
- -
- -
- -
- -
GENERAL LEDGER Account Number:
69000
Balance
Debit Credit

6,000,000 -
6,000,000 -
6,000,000 -
6,000,000 -
6,000,000 -
6,800,000 -
8,300,000 -
GENERAL LEDGER Account Number:
81100
Balance
Debit Credit

- 30.000.000.00
- 30,000,000
- 30,000,000
- 30,000,000
- 30,000,000
- 30,000,000
- 30,000,000
GENERAL LEDGER Account Number:
81200
Balance
Debit Credit

- 59.680.000.00
- 62,180,000
- 62,180,000
- 62,180,000
- 62,180,000
- 62,180,000
- 62,180,000
Account: Gain/Loss on Sale Of Stock GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ - -
31 CPJ - -
31 SJR - -
31 PJR - -
31 PCJ - -
81300 31 MJM - -
Account: Freight Collected GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ - 45,000
31 CPJ - -
31 SJR - 180,000
31 PJR - -
31 PCJ - -
81400 31 MJM - -
Account: Late Fees Collected GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ - 200,000

31 CPJ - -
31 SJR - -
31 PJR - -
31 PCJ - -
81500 31 MJM - -
Account: Interest Expense GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ - -
31 CPJ 3,015,000 -
31 SJR - -
31 PJR - -
31 PCJ - -
91100 31 MJM - -
GENERAL LEDGER Account Number:
81300
Balance
Debit Credit

- 5.600.000.00
- 5,600,000
- 5,600,000
- 5,600,000
- 5,600,000
- 5,600,000
- 5,600,000
GENERAL LEDGER Account Number:
81400
Balance
Debit Credit

- 18.800.000.00
- 18,845,000
- 18,845,000
- 19,025,000
- 19,025,000
- 19,025,000
- 19,025,000
GENERAL LEDGER Account Number:
81500
Balance
Debit Credit

- 4.800.000.00
- 5,000,000
- 5,000,000
- 5,000,000
- 5,000,000
- 5,000,000
- 5,000,000
GENERAL LEDGER Account Number:
91100
Balance
Debit Credit

5,500,000 -
5,500,000 -
8,515,000 -
8,515,000 -
8,515,000 -
8,515,000 -
8,515,000 -
Account: Bank Service Charge GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ - -
31 CPJ - -
31 SJR - -
31 PJR - -
31 PCJ - -
91200 31 MJM - -
Account: Late Fees Paid GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 CRJ - -
31 CPJ 150,000
-
31 SJR - -
31 PJR - -
31 PCJ - -
91300 31 MJM - -
GENERAL LEDGER Account Number:
91200
Balance
Debit Credit

3,300,000 -
3,300,000 -
3,300,000 -
3,300,000 -
3,300,000 -
3,300,000 -
3,300,000 -
GENERAL LEDGER Account Number:
91300
Balance
Debit Credit

1,800,000 -
1,800,000 -
1,950,000 -
1,950,000 -
1,950,000 -
1,950,000 -
1,950,000 -
TRIAL BALANCE
December 31, 2015
ACCOUNT NO. ACCOUNT NAME DEBIT
11100 Cash In Bank 241,118,000
11200 Petty Cash 500,000
11300 Account Receivable 652,530,000
11400 Allowances for Bad Debts -
11500 Merchandise Inventory 570,000,000
11600 Office Supplies 14,500,000
11700 Prepaid Insurance 12,000,000
11800 Prepaid Rent 24,000,000
11900 Prepaid Taxes 89,000,000
12100 Investment 70,000,000
13100 Equipment 60,000,000
13110 Accumulated Depreciation - Equipment -
21100 Credit Card -
21200 Account Payable -
21400 PPN Payable -
21500 PPN Outcome -
21600 PPN Income 119,000,000
22100 Bank Permata Loan -
31100 Tn Suryono Capital -
31200 Tn Suryono Drawing 23,100,000
31300 Income Summary -
41100 Sales Of Merchandise -
41200 Sales Return 66,000,000
41300 Sales Discount 32,020,000
51100 Cost Of Goods Sold 1,147,800,000
51200 Freight Paid 5,720,000
51300 Purchases Discount -
61100 Advertising Expense 1,850,000
61200 Telephone, Water & Electricity Expense 6,550,000
61300 Sore Supplies Expense 12,150,000
61400 Bad Debts Expense 3,600,000
61450 Spoilage Expense 8,500,000
61500 Depreciation Expense 4,800,000
61600 Insurance expense 6,000,000
61700 Rent Expense 22,000,000
61800 Wages & Salaries Expense 49,500,000
61900 0 -
69000 Other Operating Expense 8,300,000
81100 Interest Revenue -
81200 Devidend Income -
81300 Gain/Loss on Sale Of Stock -
81400 Freight Collected -
81500 Late Fees Collected -
91100 Interest Expense 8,515,000
91200 Bank Service Charge 3,300,000
91300 Late Fees Paid 1,950,000
Amount 3,264,303,000
NCE
5
CREDIT
-
-
-
8,500,000
-
-
-
-
-
-
-
4,800,000
-
717,420,000
-
138,948,000
-
285,000,000
400,430,000
-
-
1,553,500,000
-
-
-
-
33,900,000
-
-
-
-
-
-
-
-
-
-
-
30,000,000
62,180,000
5,600,000
19,025,000
5,000,000
-
-
-
3,264,303,000
Memorial Journal
(ADJUSTMENT)
DATE DOC. NO December 2015
ACCOUNT NAME AND REF DEBIT
DECSRIPTION
31 BM 12- 2 Spoilage Expense 61450 28,500,000
Merchandise Inventory 11500

31 BM 12- 3 Cash In Bank 11100 2,750,000


Bank Service Charge 91200 250,000
Interest Revenue 81100
(Rekonsiliasi Bank)

31 BM 12- 4 Sore Supplies Expense 61300 7,000,000


Rent Expense 61700 5,000,000
Insurance expense 61600 2,000,000
Bad Debts Expense 61400 11,075,900
Prepaid Rent 11800
Prepaid Insurance 11700
Office Supplies 11600
Allowances for Bad Debts 11400

31 BM 12- 5 Depreciation Expense 61500 1,200,000


Accumulated Depreciation - Equipment 13110

31
57,775,900
Page :

DEBIT CREDIT

28,500,000
28,500,000

2,750,000
250,000
3,000,000

7,000,000
5,000,000
2,000,000
11,075,900
7,000,000
5,000,000
2,000,000
11,075,900

1,200,000
1,200,000

-
57,775,900 57,775,900
Account: Cash In Bank GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM 2,750,000 -
11100 31 Closing JM - -
Account: Petty Cash GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - -
11200 31 Closing JM - -
Account: Account Receivable GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - -
11300 31 Closing JM - -
Account: Allowances for Bad Debts GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - 11,075,900
11400 31 Closing JM - -
Account: Merchandise Inventory GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - 28,500,000
11500 31 Closing JM - -
Account: Office Supplies GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - 2,000,000
11600 31 Closing JM - -
GENERAL LEDGER Account Number:
11100
Balance
Debit Credit
241,118,000 -
243,868,000 -
243,868,000 -
GENERAL LEDGER Account Number:
11200
Balance
Debit Credit

500,000 -
500,000 -
500,000 -
GENERAL LEDGER Account Number:
11300
Balance
Debit Credit
652,530,000 -
652,530,000 -
652,530,000 -
GENERAL LEDGER Account Number:
11400
Balance
Debit Credit

- 8,500,000
- 19,575,900
- 19,575,900
GENERAL LEDGER Account Number:
11500
Balance
Debit Credit

570,000,000 -
541,500,000 -
541,500,000 -
GENERAL LEDGER Account Number:
11600
Balance
Debit Credit

14,500,000 -
12,500,000 -
12,500,000 -
Account: Prepaid Insurance GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - 5,000,000
11700 31 Closing JM - -
Account: Prepaid Rent GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - 7,000,000
11800 31 Closing JM - -
Account: Prepaid Taxes GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - -
11900 31 Closing JM - -
Account: Investment GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - -
12100 31 Closing JM - -
Account: Equipment GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - -
13100 31 Closing JM - -
Account: Accumulated Depreciation - Equipment GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - 1,200,000
13110 31 Closing JM - -
GENERAL LEDGER Account Number:
11700
Balance
Debit Credit

12,000,000 -
7,000,000 -
7,000,000 -
GENERAL LEDGER Account Number:
11800
Balance
Debit Credit

24,000,000 -
17,000,000 -
17,000,000 -
GENERAL LEDGER Account Number:
11900
Balance
Debit Credit

89,000,000 -
89,000,000 -
89,000,000 -
GENERAL LEDGER Account Number:
12100
Balance
Debit Credit

70,000,000 -
70,000,000 -
70,000,000 -
GENERAL LEDGER Account Number:
13100
Balance
Debit Credit

60,000,000 -
60,000,000 -
60,000,000 -
GENERAL LEDGER Account Number:
13110
Balance
Debit Credit

- 4,800,000
- 6,000,000
- 6,000,000
Account: Credit Card GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - -
21100 31 Closing JM - -
Account: Account Payable GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - -
21200 31 Closing JM - -
Account: PPN Payable GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - -
21400 31 Closing JM - -
Account: PPN Outcome GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - -
21500 31 Closing JM - -
Account: PPN Income GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - -
21600 31 Closing JM - -
Account: Bank Permata Loan GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - -
22100 31 Closing JM - -
GENERAL LEDGER Account Number:
21100
Balance
Debit Credit

- -
- -
- -
GENERAL LEDGER Account Number:
21200

Balance
Debit Credit

- 717,420,000
- 717,420,000
- 717,420,000
GENERAL LEDGER Account Number:
21400
Balance
Debit Credit

- -
- -
- -
GENERAL LEDGER Account Number:
21500
Balance
Debit Credit

- 138,948,000
- 138,948,000
- 138,948,000
GENERAL LEDGER Account Number:
21600
Balance
Debit Credit

119,000,000 -
119,000,000 -
119,000,000 -
GENERAL LEDGER Account Number:
22100
Balance
Debit Credit

- 285,000,000
- 285,000,000
- 285,000,000
Account: Tn Suryono Capital GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - -
31100 31 Closing JM 23,100,000 268,624,100
Account: Tn Suryono Drawing GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - -
31200 31 Closing JM - 23,100,000
Account: Income Summary GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - -
31300 31 Closing JM 1,712,205,000 1,712,205,000
Account: Sales Of Merchandise GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - -
41100 31 Closing JM 1,553,500,000 -
Account: Sales Return GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - -
41200 31 Closing JM - 66,000,000
Account: Sales Discount GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - -
41300 31 Closing JM - 32,020,000
GENERAL LEDGER Account Number:
31100
Balance
Debit Credit

- 400,430,000
- 400,430,000
- 645,954,100
GENERAL LEDGER Account Number:
31200
Balance
Debit Credit

23,100,000 -
23,100,000 -
- -
GENERAL LEDGER Account Number:
31300
Balance
Debit Credit

- -
- -
- -
GENERAL LEDGER Account Number:
41100
Balance
Debit Credit
- 1,553,500,000
- 1,553,500,000
- -
GENERAL LEDGER Account Number:
41200
Balance
Debit Credit
66,000,000 -
66,000,000 -
- -
GENERAL LEDGER Account Number:
41300
Balance
Debit Credit
32,020,000 -
32,020,000 -
- -
Account: Cost Of Goods Sold GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - -
51100 31 Closing JM - 1,147,800,000
Account: Freight Paid GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - -
51200 31 Closing JM - 5,720,000
Account: Purchases Discount GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - -
51300 31 Closing JM 33,900,000 -
Account: Advertising Expense GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - -
61100 31 Closing JM - 1,850,000
Account: Telephone, Water & Electricity Expense GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - -
61200 31 Closing JM - 6,550,000
Account: Sore Supplies Expense GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM 7,000,000 -
61300 31 Closing JM - 19,150,000
GENERAL LEDGER Account Number:
51100
Balance
Debit Credit
1,147,800,000 -
1,147,800,000 -
- -
GENERAL LEDGER Account Number:
51200
Balance
Debit Credit
5,720,000 -
5,720,000 -
- -
GENERAL LEDGER Account Number:
51300
Balance
Debit Credit
- 33,900,000
- 33,900,000
- -
GENERAL LEDGER Account Number:
61100
Balance
Debit Credit
1,850,000 -
1,850,000 -
- -
GENERAL LEDGER Account Number:
61200
Balance
Debit Credit
6,550,000 -
6,550,000 -
- -
GENERAL LEDGER Account Number:
61300
Balance
Debit Credit
12,150,000 -
19,150,000 -
- -
Account: Bad Debts Expense GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM 11,075,900 -
31 Closing JM - 14,675,900
Account: Spoilage Expense GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM 28,500,000 -
31 Closing JM - 37,000,000
Account: Depreciation Expense GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM 1,200,000 -
31 Closing JM - 6,000,000
Account: Insurance expense GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM 2,000,000 -
31 Closing JM - 8,000,000
Account: Rent Expense GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 1 Opening Balance


31 Adjusment JM 5,000,000 -
31 Closing JM - 27,000,000
Account: Wages & Salaries Expense GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - -
31 Closing JM - 49,500,000
GENERAL LEDGER Account Number:
61400
Balance
Debit Credit
3,600,000 -
14,675,900 -
- -
GENERAL LEDGER Account Number:
61450
Balance
Debit Credit
8,500,000 -
37,000,000 -
- -
GENERAL LEDGER Account Number:
61500
Balance
Debit Credit
4,800,000 -
6,000,000 -
- -
GENERAL LEDGER Account Number:
61600
Balance
Debit Credit
6,000,000 -
8,000,000 -
- -
GENERAL LEDGER Account Number:
61700
Balance
Debit Credit

22,000,000 -
27,000,000 -
- -
GENERAL LEDGER Account Number:
61800
Balance
Debit Credit
49,500,000 -
49,500,000 -
- -
Account: 0 GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - -
31 Closing JM - -
Account: Other Operating Expense GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - -
31 Closing JM - 8,300,000
Account: Interest Revenue GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - 3,000,000
31 Closing JM 33,000,000 -
Account: Devidend Income GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - -
31 Closing JM 62,180,000 -
Account: Gain/Loss on Sale Of Stock GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - -
31 Closing JM 5,600,000 -
Account: Freight Collected GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - -
31 Closing JM 19,025,000 -
GENERAL LEDGER Account Number:
61900
Balance
Debit Credit
- -
- -
- -
GENERAL LEDGER Account Number:
69000
Balance
Debit Credit
8,300,000 -
8,300,000 -
- -
GENERAL LEDGER Account Number:
81100
Balance
Debit Credit
- 30,000,000
- 33,000,000
- -
GENERAL LEDGER Account Number:
81200
Balance
Debit Credit
- 62,180,000
- 62,180,000
- -
GENERAL LEDGER Account Number:
81300
Balance
Debit Credit
- 5,600,000
- 5,600,000
- -
GENERAL LEDGER Account Number:
81400
Balance
Debit Credit
- 19,025,000
- 19,025,000
- -
Account: Late Fees Collected GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - -
31 Closing JM 5,000,000 -
Account: Interest Expense GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - -
31 Closing JM - 8,515,000
Account: Bank Service Charge GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM 250,000
-
31 Closing JM - 3,550,000
Account: Late Fees Paid GENERAL LEDGER

Date Description Ref. Debit Credit

Dec 31 Opening Balance a


31 Adjusment JM - -
31 Closing JM - 1,950,000
GENERAL LEDGER Account Number:
81500
Balance
Debit Credit
- 5,000,000
- 5,000,000
- -
GENERAL LEDGER Account Number:
91100
Balance
Debit Credit
8,515,000 -
8,515,000 -
- -
GENERAL LEDGER Account Number:
91200
Balance
Debit Credit
3,300,000 -
3,550,000 -
- -
GENERAL LEDGER Account Number:
91300
Balance
Debit Credit
1,950,000 -
1,950,000 -
- -
Acc. ACCOUNT NAME Trial Balance Adjusting Journal Entries
No. DEBIT CREDIT DEBIT CREDIT
11100 Cash In Bank 241,118,000 - 2,750,000 -

11200 Petty Cash 500,000 - - -

11300 Account Receivable 652,530,000 - - -

11400 Allowances for Bad Debts - 8,500,000 - 11,075,900

11500 Merchandise Inventory 570,000,000 - - 28,500,000

11600 Office Supplies 14,500,000 - - 2,000,000

11700 Prepaid Insurance 12,000,000 - - 5,000,000

11800 Prepaid Rent 24,000,000 - - 7,000,000

11900 Prepaid Taxes 89,000,000 - - -

12100 Investment 70,000,000 - - -

13100 Equipment 60,000,000 - - -

13110 Accumulated Depreciation - Equipment - 4,800,000 - 1,200,000

21100 Credit Card - - - -

21200 Account Payable - 717,420,000 - -

21400 PPN Payable - - - -

21500 PPN Outcome - 138,948,000 - -

21600 PPN Income 119,000,000 - - -

22100 Bank Permata Loan - 285,000,000 - -

31100 Tn Suryono Capital - 400,430,000 - -

31200 Tn Suryono Drawing 23,100,000 - - -

31300 Income Summary - - - -

41100 Sales Of Merchandise - 1,553,500,000 - -

41200 Sales Return 66,000,000 - - -

41300 Sales Discount 32,020,000 - - -

51100 Cost Of Goods Sold 1,147,800,000 - - -

51200 Freight Paid 5,720,000 - - -

Jumlah Pindahan 3,127,288,000 3,108,598,000 2,750,000 54,775,900

Jumlah dipindahkan 3,127,288,000 3,108,598,000 2,750,000 54,775,900

51300 Purchases Discount - 33,900,000 - -

61100 Advertising Expense 1,850,000 - - -

61200 Telephone, Water & Electricity Expense 6,550,000 - - -

61300 Sore Supplies Expense 12,150,000 - 7,000,000 -

61400 Bad Debts Expense 3,600,000 - 11,075,900 -

61450 Spoilage Expense 8,500,000 - 28,500,000 -

61500 Depreciation Expense 4,800,000 - 1,200,000 -

61600 Insurance expense 6,000,000 - 2,000,000 -

61700 Rent Expense 22,000,000 - 5,000,000 -

61800 Wages & Salaries Expense 49,500,000 - - -

61900 0 - - - -

69000 Other Operating Expense 8,300,000 - - -

81100 Interest Revenue - 30,000,000 - 3,000,000

81200 Devidend Income - 62,180,000 - -


81300 Gain/Loss on Sale Of Stock - 5,600,000 - -

81400 Freight Collected - 19,025,000 - -

81500 Late Fees Collected - 5,000,000 - -

91100 Interest Expense 8,515,000 - - -

91200 Bank Service Charge 3,300,000 - 250,000 -

91300 Late Fees Paid 1,950,000 - - -

- -

- -

- -

3,264,303,000 3,264,303,000 57,775,900 57,775,900

31300 Income Summary - -


Adjusted Trial Balance Income Summary Balance Sheet
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
243,868,000 - - - 243,868,000 -

500,000 - - - 500,000 -

652,530,000 - - - 652,530,000 -

- 19,575,900 - - - 19,575,900

541,500,000 - - - 541,500,000 -

12,500,000 - - - 12,500,000 -

7,000,000 - - - 7,000,000 -

17,000,000 - - - 17,000,000 -

89,000,000 - - - 89,000,000 -

70,000,000 - - - 70,000,000 -

60,000,000 - - - 60,000,000 -

- 6,000,000 - - - 6,000,000

- - - - - -

- 717,420,000 - - - 717,420,000

- - - - - -

- 138,948,000 - - - 138,948,000

119,000,000 - - - 119,000,000 -

- 285,000,000 - - - 285,000,000

- 400,430,000 - - - 400,430,000

23,100,000 - - - 23,100,000 -

- - - - - -

- 1,553,500,000 1,553,500,000 - -

66,000,000 - 66,000,000 - -

32,020,000 - 32,020,000 - -

1,147,800,000 - 1,147,800,000 - -

5,720,000 - 5,720,000 - -

3,087,538,000 3,120,873,900 1,251,540,000 1,553,500,000 1,835,998,000 1,567,373,900

3,087,538,000 3,120,873,900 1,251,540,000 1,553,500,000 1,835,998,000 1,567,373,900

- 33,900,000 33,900,000

1,850,000 - 1,850,000 - - -

6,550,000 - 6,550,000 - - -

19,150,000 - 19,150,000 - - -

14,675,900 - 14,675,900 - - -

37,000,000 - 37,000,000 - - -

6,000,000 - 6,000,000 - - -

8,000,000 - 8,000,000 - - -

27,000,000 - 27,000,000 - - -

49,500,000 - 49,500,000 - - -

- - - - - -

8,300,000 - 8,300,000 - - -

- 33,000,000 - 33,000,000 - -

- 62,180,000 - 62,180,000 - -
- 5,600,000 - 5,600,000 - -

- 19,025,000 - 19,025,000 - -

- 5,000,000 - 5,000,000 - -

8,515,000 - 8,515,000 - - -

3,550,000 - 3,550,000 - - -

1,950,000 - 1,950,000 - - -

- - - - - -

- - - - - -

- - - - - -

3,279,578,900 3,279,578,900 1,443,580,900 1,712,205,000 1,835,998,000 1,567,373,900

268,624,100 268,624,100

- - 1,712,205,000 1,712,205,000 1,835,998,000 1,835,998,000


UD WIRASTRI
INCOME STATEMENT
For The Year Ended, December, 31, 2015

Sales Of Merchandise Rp 1,553,500,000


Sales Return Rp (66,000,000)
Sales Discount Rp (32,020,000)
Net Sales Rp 1,455,480,000
Cost Of Goods Sold Rp (1,147,800,000)
Freight Paid Rp (5,720,000)
Purchases Discount Rp 33,900,000
Cost Of Goods Sold Rp (1,119,620,000)
Gross Profit Rp
Operating Expense
Advertising Expense Rp (1,850,000)
Telephone, Water & Electricity Expense Rp (6,550,000)
Sore Supplies Expense Rp (19,150,000)
Bad Debts Expense Rp (14,675,900)
Spoilage Expense Rp (37,000,000)
Depreciation Expense Rp (6,000,000)
Insurance expense Rp (8,000,000)
Rent Expense Rp (27,000,000)
Wages & Salaries Expense Rp (49,500,000)
0 Rp -
Other Operating Expense Rp (8,300,000) Rp

Operating Income Rp
Other Income/Expense
Interest Revenue Rp 33,000,000
Devidend 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
Amount Rp 124,805,000
Interest Expense Rp (8,515,000)
Bank Service Charge Rp (3,550,000)
Late Fees Paid Rp (1,950,000)
Amount Rp (14,015,000)
Total Other Income/Expense Rp
Earning Before Taxes Rp
0 Rp
Earning After Taxes Rp
335,860,000

(178,025,900)

157,834,100

110,790,000
268,624,100
-
268,624,100
UD WIRASTRI
STATEMENTS OF CHANGES IN EQUITY FOR THE YEARS ENDED 31 DECEMBER 2015

Comman
DESCRIPTION Stock Retained Earning Total
d

Balance at 31 December 2014 Rp - Rp - Rp

Issuance Share Capital Rp - Rp - Rp

Net Income Rp 268.624.100.00 Rp

Devidends Rp - Rp

Rp - Rp

Balance at 31 December 2015 Rp - Rp 268.624.100.00 Rp


BER 2015

Total

268.624.100.00

268.624.100.00
UD WIRASTRI
BALANCE SHEET
AS AT DECEMBER, 31, 2015 and 2014

ASSETS 2015 2014

Current Assets
Cash In Bank 243,868,000 -
Petty Cash 500,000 -
Account Receivable 652,530,000 -
Allowances for Bad Debts (19,575,900) -
Merchandise Inventory 541,500,000 -
Office Supplies 12,500,000 -
Prepaid Insurance 7,000,000 -
Prepaid Rent 17,000,000 -
Prepaid Taxes 89,000,000 -
Amount 1,544,322,100 -
Non Current Assets
Investment 70,000,000 -
Equipment 60,000,000 -
Accumulated Depreciation - Equipment (6,000,000) -
-
-
-
-
-
Amount 124,000,000 -
Total Assets 1,668,322,100 -
D WIRASTRI
BALANCE SHEET
CEMBER, 31, 2015 and 2014

LIABILITIES & EQUITIES 2015 2014

Current Liabilities
Credit Card - -

Account Payable 717,420,000 -

PPN Payable - -

PPN Outcome 138,948,000 -

PPN Income (119,000,000) -

Amount 737,368,000 -

Long Term Debts


Bank Permata Loan 285,000,000 -

Equities
Tn Suryono Capital 645,954,100 -

Tn Suryono Drawing - -

Income Summary -

Amount 645,954,100 -

Total Liabilities & Equites 1,668,322,100 -


UD WIRASTRI
CASH FLOW STATEMENTS
For The Year Ended, December, 31, 2015
OPERATING ACTIVITIES

Income After Taxes 268,624,100


Depreciation Expense 8,000,000
Bad Debts 6,000,000
Account Receivable Increase/Decrease (653,305,000)
Allowances for Bad Debts Increase/Decrease
Merchandise Inventory Increase/Decrease (541,500,000)
Office Supplies Increase/Decrease (12,500,000)
Prepaid Insurance Increase/Decrease (7,000,000)
Prepaid Rent Increase/Decrease (17,000,000)
Prepaid Taxes Increase/Decrease (89,000,000)
Credit Card Increase/Decrease -
Account Payable Increase/Decrease 717,420,000
PPN Payable Increase/Decrease -
PPN Outcome Increase/Decrease 138,948,000
PPN Income Increase/Decrease (119,000,000)
0 Increase/Decrease -
Net Cash flow from operating activities

INVESTING ACTIVITIES

Investment (70,000,000)
Purchases of Land (60,000,000)
Net cash flow used to Investing activities
FINANCING ACTIVITIES
Payment Bank Loan 285,000,000
Net cash flow Used to Investing activities
Increase/Decrease Cash & Equivalent Cash
Cash & Equivalent Cash 31 desember 2014
Cash & Equivalent Cash 31 desember 2015
Operating Activities Used Indirect
Method
(300,312,900)

(130,000,000)

285,000,000
(145,312,900)
-
(145,312,900)

(389,680,900)
UD WIRASTRI
Memorial Journal (CLOSING ENTRY)
December 2015

DATE DOC. DESCRIPTION REF DEBIT


NO.
31-Des-15 BM-13 Sales Of Merchandise 41100 1.553.500.000.00
Purchases Discount 51300 33.900.000.00
Interest Revenue 81100 33.000.000.00
Devidend Income 81200 62.180.000.00
Gain/Loss on Sale Of Stock 81300 5.600.000.00
Freight Collected 81400 19.025.000.00
Late Fees Collected 81500 5.000.000.00
Income Summary 31300

31-Des-16 BM-14 Income Summary 31300 1.443.580.900.00


Sales Return 41200
Sales Discount 41300
Cost Of Goods Sold 51100
Freight Paid 51200
Advertising Expense 61100
Telephone, Water & Electricity Expense 61200
Sore Supplies Expense 61300
Bad Debts Expense 61400
Spoilage Expense 61450
Depreciation Expense 61500
Insurance expense 61600
Rent Expense 61700
Wages & Salaries Expense 61800
0 61900
Interest Expense 91100
Bank Service Charge 91200
Late Fees Paid 91300
Other Operating Expense 69000

31-Des-16 BM-15 Income Summary 31300 268.624.100.00


Tn Suryono Capital 31100

31-Des-16 BM-16 Tn Suryono Capital 31100 23.100.000.00


Tn Suryono Drawing 31200

Total 3.447.510.000.00
Page :

DEBIT CREDIT

1.553.500.000.00
33.900.000.00
33.000.000.00
62.180.000.00
5.600.000.00
19.025.000.00
5.000.000.00
1.712.205.000.00

1.443.580.900.00
66.000.000.00
32.020.000.00
1.147.800.000.00
5.720.000.00
1.850.000.00
6.550.000.00
19.150.000.00
14.675.900.00
37.000.000.00
6.000.000.00
8.000.000.00
27.000.000.00
49.500.000.00
-
8.515.000.00
3.550.000.00
1.950.000.00
8.300.000.00

268.624.100.00
268.624.100.00

23.100.000.00
23.100.000.00

3.447.510.000.00 3.447.510.000.00
UD WIRASTRI
CLOSING BALANCE
December 31, 2015

ACCOUNT NO. ACCOUNT NAME DEBIT

11100 Cash In Bank 243,868,000

11200 Petty Cash 500,000

11300 Account Receivable 652,530,000

11400 Allowances for Bad Debts -

11500 Merchandise Inventory 541,500,000

11600 Office Supplies 12,500,000

11700 Prepaid Insurance 7,000,000

11800 Prepaid Rent 17,000,000

11900 Prepaid Taxes 89,000,000

12100 Investment 70,000,000

13100 Equipment 60,000,000

13110 Accumulated Depreciation - Equipment -

21100 Credit Card -

21200 Account Payable -

21400 PPN Payable -

21500 PPN Outcome -

21600 PPN Income 119,000,000

22100 Bank Permata Loan -

31100 Tn Suryono Capital -

31200 Tn Suryono Drawing -

31300 Income Summary -

41100 Sales Of Merchandise -

41200 Sales Return -


41300 Sales Discount -

51100 Cost Of Goods Sold -

51200 Freight Paid -

1,812,898,000
RI
ANCE

CREDIT

19,575,900

6,000,000

717,420,000

138,948,000

285,000,000

645,954,100

-
-

1,812,898,000

You might also like