Ud - Wirastri Inventory Card Periode, Desember 2015 Nama Barang: SM300 Portege

UD.
WIRASTRI
INVENTORY CARD
Periode, Desember 2015
Nama Barang: SM300 Portege
INVOICE IN OUT
DATE DESCRIPTION
NO. QUANTITY PRICE (Rp) AMOUNT (Rp) QUANTITY
2015
Des.
UD.WIRASTRI
INVENTORY CARD
Nama Barang: SM300 Satelite
INVOICE IN OUT
DATE DESCRIPTION
NO. QUANTITY PRICE (Rp) AMOUNT (Rp) QUANTITY
2015
Des.
STRI
CARD
mber 2015
OUT BALANCE
PRICE (Rp) AMOUNT (Rp) QUANTITY PRICE (Rp) AMOUNT (Rp)
STRI
CARD
mber 2015
OUT BALANCE
PRICE (Rp) AMOUNT (Rp) QUANTITY PRICE (Rp) AMOUNT (Rp)
UD.WIRASTRI
CASH RECEIPT JOURNAL
DEBIT (Rp)
INVOICE
DATE DESCRIPTION REF. SALES
NO. CASH IN BANK PPN Outcome DISCOUNT
2015 1 BKM 12-1 Deviden Cash PT. Makmur 2,500,000

Des. 3 BKM 12-2 Pelunasan Faktur F11-12 3,169,320 646,800
RECAPITULASI
Debit Credit
ACC. Number Amount ACC. Number
CREDIT (Rp)
SERBA SERBI
ACCOUNT
RECEIVABLE ACC.
ACC. NAME AMOUNT
NOMOR
Deviden Income 8-1200 2,500,000
ASI
Credit
Amount
UD.WIRASTRI
CASH PAYMENT JOURNAL
DEBIT (Rp)
INVOICE No. SERBA-SERBI
DATE DESCRIPTION ACCOUNT
NO. Cek ACC.
PAYABLE ACC. NAME NUMBER
2015 6
Des.
NAL
015
) CREDIT (Rp)
RBA-SERBI
PURCHASE PPN Income CASH IN BANK
AMOUNT DISCOUNT
RECAPITULASI
Debit Credit
ACC. Number Amount ACC. Number Amount
UD.WIRASTRI
PURCHASE JOURNAL
DEBIT (Rp)
INVOICE
DATE DESCRIPTION REF.
NO. INVENTORY PPN-Income FREIGHT PAID
2015
Des.
RECAPITULASI
Debit Credit
CREDIT (Rp)
ACCOUNTS
PAYABLE
SI
Credit
Amount
UD.WIRASTRI
SALES JOURNAL
DEBIT (Rp) CREDIT (Rp)

INVOICE
DATE DESCRIPTION REF. ACCOUNTS
NO. COGS SALES
RECEIVABLE
2015 6 F12-2 Toko Elektro Jaya 245,300,000 190,500,000 223,000,000
Des. 18
27
RECAPITULASI
Debit Credit
CREDIT (Rp)
FREIGHT
PPN Outcome INVENTORY
Collected
22,300,000 190,500,000
ASI
Credit
Amount
UD.WIRASTRI
GENERAL JOURNAL
INVOICE
DATE ACCOUNTS REF. DEBIT (Rp)
NO.
2015 5 BM12-0 Other operating expenses 6-9000 1,500,000
Des. Master card 2-1100
RECAPITULASI
Debit
ACC. Number Amount
-
CREDIT (Rp) DESCRIPTION
1,500,000
RECAPITULASI
Credit
ACC. Number Amount
-
UD.WIRASTRI
PETTY CASH JOURNAL
DEBIT (Rp)
INVOICE
DATE DESCRIPTION REF.
NO. ACCOUNTS ACC. NO.
2015 2 V12-1 Pembuatan brosur Advertising Expense 6-1100

Des.
No. Debit (Rp.) No. ACC

ACC
(Rp) CREDIT (Rp)
AMOUNT PETTY CASH
750,000 750,000
Credit (Rp.)
UD.WIRASTRI
LEDGER
Acc. Name: Cash in Bank Acc. Number:
SALDO
DATE DESCRIPTION REF. DEBIT (Rp.) CREDIT (Rp.)
DEBIT (Rp.)
2015 1
Desember 31
31
31
31
Acc. Name: Petty Cash Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
Acc. Name: Account Receivable Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
31
31
Acc. Name: Allowance for Doubtful Debt Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
31
Acc. Name: Inventory Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
31
31
31
Acc. Name: Store Supplies Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
31
Acc. Name: Prepaid Insurance Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
Acc. Name: Prepaid Rent Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
Acc. Name: Prepaid Tax Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
Acc. Name: Stock Investment Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
Acc. Name: Equiptment at Cost Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember
Acc. Name: Equiptment Accum. Dep. Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
Acc. Name: Master Card Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
31
Acc. Name: Account Payable Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
31
31
Acc. Name: Accrued Expense Acc. Number:
SALDO
DEBIT (Rp.)
2015 1
Desember 31
Acc. Name: PPN Payable Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
31
Acc. Name: PPN Outcome Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
31
31
31
Acc. Name: PPN Income Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
31
31
31
Acc. Name: Income tax Payable Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember
Acc. Name: Bank Permata Loan Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
Acc. Name: Tn Suryono Capital Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
31
Acc. Name: Tn Suryono Drawing Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
31
Acc. Name: Income Summary Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
31
31
Acc. Name: Sales Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
31
31
Acc. Name: Sales Return Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
31
Acc. Name: Sales Discount Acc. Number:
SALDO
DEBIT (Rp.)
2015 1
Desember 31
31
Acc. Name: Cost of Good Sold Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
31
31
Acc. Name: Freigt Paid Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
31
Acc. Name: Purchase Discount Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
31
Acc. Name: Advertising Expense Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
31
Acc. Name: Telepone and Electricity Expense Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
Acc. Name: Store Supplies Expense Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
31
Acc. Name: Bad Debt Expenses Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
31
Acc. Name: Spoilage Expenses Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
31
Acc. Name: Depreciation Expenses Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
31
Acc. Name: Insurance Expenses Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
31
Acc. Name: Rent Expense Acc. Number:
SALDO
DEBIT (Rp.)
2015 1
Desember 31
31
Acc. Name: Wages and Salaries Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
Acc. Name: Other Operating Expense Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
31
31
Acc. Name: Interest Revenue Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
31
Acc. Name: Dividend Income Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
31
Acc. Name: Gain / Loss on Sale of Stocks Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
31
Acc. Name: Freight Collected Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
31
31
Acc. Name: Late Fees Collected Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
31
Acc. Name: Income Tax Expense Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
31
Acc. Name: Interest Expense Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
31
Acc. Name: Bank Service Charge Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
31
Acc. Name: Late Fees Paid Acc. Number:

SALDO
DEBIT (Rp.)
2015 1
Desember 31
31
1-1100
SALDO
CREDIT (Rp.)
1-1200
SALDO
CREDIT (Rp.)
1-1300
SALDO
CREDIT (Rp.)
1-1400
SALDO
CREDIT (Rp.)
1-1500
SALDO
CREDIT (Rp.)
1-1600
SALDO
CREDIT (Rp.)
1-1700
SALDO
CREDIT (Rp.)
1-1800
SALDO
CREDIT (Rp.)
1-1900
SALDO
CREDIT (Rp.)
1-2100
SALDO
CREDIT (Rp.)
1-3100
SALDO
CREDIT (Rp.)
1-3110
SALDO
CREDIT (Rp.)
2-1100
SALDO
CREDIT (Rp.)
2-1200
SALDO
CREDIT (Rp.)
2-1300
SALDO
CREDIT (Rp.)
2-1400
SALDO
CREDIT (Rp.)
2-1500
SALDO
CREDIT (Rp.)
2-1600
SALDO
CREDIT (Rp.)
2-1700
SALDO
CREDIT (Rp.)
2-2100
SALDO
CREDIT (Rp.)
3-1100
SALDO
CREDIT (Rp.)
3-1200
SALDO
CREDIT (Rp.)
3-1300
SALDO
CREDIT (Rp.)
4-1100
SALDO
CREDIT (Rp.)
4-1200
SALDO
CREDIT (Rp.)
4-1300
SALDO
CREDIT (Rp.)
5-1100
SALDO
CREDIT (Rp.)
5-1200
SALDO
CREDIT (Rp.)
5-1300
SALDO
CREDIT (Rp.)
6-1100
SALDO
CREDIT (Rp.)
6-1200
SALDO
CREDIT (Rp.)
6-1300
SALDO
CREDIT (Rp.)
6-1400
SALDO
CREDIT (Rp.)
6-1450
SALDO
CREDIT (Rp.)
6-1500
SALDO
CREDIT (Rp.)
6-1600
SALDO
CREDIT (Rp.)
6-1700
SALDO
CREDIT (Rp.)
6-1800
SALDO
CREDIT (Rp.)
6-9000
SALDO
CREDIT (Rp.)
8-1100
SALDO
CREDIT (Rp.)
8-1200
SALDO
CREDIT (Rp.)
8-1300
SALDO
CREDIT (Rp.)
8-1400
SALDO
CREDIT (Rp.)
8-1500
SALDO
CREDIT (Rp.)
8-1600
SALDO
CREDIT (Rp.)
9-1100
SALDO
CREDIT (Rp.)
9-1200
SALDO
CREDIT (Rp.)
9-1300
SALDO
CREDIT (Rp.)
UD.WIRASTRI
WORK SHEETS
Periode, 31 Desember 2015
Trial Balance Adjustment
ACC. NO. ACCOUNT NAME
Debit (Rp.) Credit (Rp.) Debit (Rp.) Credit (Rp.)
1-1100 Cash in bank 241,118,000 -
1-1200 Petty Cash 500000 -
1-1300 Account Receivable 658,530,000 -
1-1400 Allowance for Doubtful Debt - 14,500,000
1-1500 Inventory 570,000,000 -
1-1600 Store Supplies 15,500,000 -
1-1700 Prepaid Insurance 12,000,000 -
1-1800 Prepaid Rent 24,000,000 -
1-1900 Prepaid Tax 89,000,000 -
1-2100 Stock Investment 67,200,000 -
1-3100 Equiptment at Cost 60,000,000 -
1-3110 Equiptment Accum. Dep. - 4,800,000
2-1100 Master Card - -
2-1200 Account Payable - 717,420,000
2-1300 Accrued Expense - -
2-1400 PPN Payable - -
2-1500 PPN Outcome - 138,948,000
2-1600 PPN Income 119,000,000 -
2-1700 Income tax Payable - -
2-2100 Bank Permata Loan - 285,000,000
3-1100 Tn Suryono Capital - 400,430,000
3-1200 Tn Suryono Drawing 23,100,000 -
3-1300 Income Summary - -
4-1100 Sales - 1,553,500,000
4-1200 Sales Return 66,000,000 -
4-1300 Sales Discount 32,020,000 -
5-1100 Cost of Good Sold 1,147,800,000 -
5-1200 Freigt Paid 5,720,000 -
5-1300 Purchase Discount - 33,900,000
6-1100 Advertising Expense 1,850,000 -
6-1200 Telepone and Electricity Expense 6,550,000 -
6-1300 Store Supplies Expense 11,150,000 -
6-1400 Bad Debt Expenses 3,600,000 -
6-1450 Spoilage Expenses 8,500,000 -
6-1500 Depreciation Expenses 4,800,000 -
6-1600 Insurance Expenses 6,000,000 -
6-1700 Rent Expense 22,000,000 -
6-1800 Wages and Salaries 49,500,000 -
6-9000 Other Operating Expense 8,300,000 -
8-1100 Interest Revenue - 30,000,000
8-1200 Dividend Income - 62,180,000
8-1300 Gain / Loss on Sale of Stocks - 2,800,000
8-1400 Freight Collected - 19,025,000
8-1500 Late Fees Collected - 5,000,000
8-1600 Income tax Expense - -
9-1100 Interest Expense 8,515,000 -
9-1200 Bank Service Charge 3,300,000 -
9-1300 Late Fees Paid 1,950,000 -
3,267,503,000 3,267,503,000
Net profit before tax
D.WIRASTRI
ORK SHEETS
31 Desember 2015
Adjustment Trial Balance Income Statement Bance Sheet
Debit (Rp.) Credit (Rp.) Debit (Rp.) Credit (Rp.) Debit (Rp.) Credit (Rp.)
265,324,100
UD.WIRASTRI
ADJUSTMENT JOURNAL
INVOICE
DATE ACCOUNTS REF. DEBIT (Rp) CREDIT (Rp)
NO.
2015
Des.
RECAPITULASI
Debit Credit
DESCRIPTION
ASI
Credit
Amount
UD.WIRASTRI
WORK SHEETS
Trial Balance Adjustment
Debit (Rp.) Credit (Rp.) Debit (Rp.) Credit (Rp.)
1-1100 Cash in bank 241,118,000 -
1-1200 Petty Cash 500000 -
1-1300 Account Receivable 658,530,000 -
1-1400 Allowance for Doubtful Debt - 14,500,000
1-1500 Inventory 570,000,000 -
1-1600 Store Supplies 15,500,000 -
1-1700 Prepaid Insurance 12,000,000 -
1-1800 Prepaid Rent 24,000,000 -
1-1900 Prepaid Tax 89,000,000 -
1-2100 Stock Investment 67,200,000 -
1-3100 Equiptment at Cost 60,000,000 -
1-3110 Equiptment Accum. Dep. - 4,800,000
2-1100 Master Card - -
2-1200 Account Payable - 717,420,000
2-1300 Accrued Expense - -
2-1400 PPN Payable - -
2-1500 PPN Outcome - 138,948,000
2-1600 PPN Income 119,000,000 -
2-1700 Income tax Payable - -
2-2100 Bank Permata Loan - 285,000,000
3-1100 Tn Suryono Capital - 400,430,000
3-1200 Tn Suryono Drawing 23,100,000 -
3-1300 Income Summary - -
4-1100 Sales - 1,553,500,000
4-1200 Sales Return 66,000,000 -
4-1300 Sales Discount 32,020,000 -
5-1100 Cost of Good Sold 1,147,800,000 -
5-1200 Freigt Paid 5,720,000 -
5-1300 Purchase Discount - 33,900,000
6-1100 Advertising Expense 1,850,000 -
6-1200 Telepone and Electricity Expense 6,550,000 -
6-1300 Store Supplies Expense 11,150,000 -
6-1400 Bad Debt Expenses 3,600,000 -
6-1450 Spoilage Expenses 8,500,000 -
6-1500 Depreciation Expenses 4,800,000 -
6-1600 Insurance Expenses 6,000,000 -
6-1700 Rent Expense 22,000,000 -
6-1800 Wages and Salaries 49,500,000 -
6-9000 Other Operating Expense 8,300,000 -
8-1100 Interest Revenue - 30,000,000
8-1200 Dividend Income - 62,180,000
8-1300 Gain / Loss on Sale of Stocks - 2,800,000
8-1400 Freight Collected - 19,025,000
8-1500 Late Fees Collected - 5,000,000
8-1600 Income tax Expense - -
9-1100 Interest Expense 8,515,000 -
9-1200 Bank Service Charge 3,300,000 -
9-1300 Late Fees Paid 1,950,000 -
3,267,503,000 3,267,503,000
Net profit after tax
.WIRASTRI
RK SHEETS
1 Desember 2015
Adjustment Trial Balance Income Statement Bance Sheet
Debit (Rp.) Credit (Rp.) Debit (Rp.) Credit (Rp.) Debit (Rp.) Credit (Rp.)
272,174,100
203,301,870
INCOME STATEMENT
IN RUPIAH
Sales
Sales Return
Sales Discount
Net Sales
Cost of Good Sold
Freigt Paid
Purchase Discount
Gross Profit
Operating Expenses:
Advertising Expense
Telepone and Electricity Expense
Store Supplies Expense
Bad Debt Expenses
Spoilage Expenses
Depreciation Expenses
Insurance Expenses
Rent Expense
Wages and Salaries
Other Operating Expense
Total operating expenses
Net Profit Operating
Other Income and Other Expenses:
Other Income:
Interest Revenue
Dividend Income
Gain / Loss on Sale of Stocks
Freight Collected
Late Fees Collected
Other Expenses:
Interest Expense
Bank Service Charge
Late Fees Paid
Net Other Income

Net Profit Before tax
Income tax Expense
Net Profit After Tax
UD.WIRASTRI
CAPITAL STATEMENT
IN RUPIAH
Capital 1 Desember 2017
Tn Suryono Drawing
Add. Capital
Capital 31 Desember 2017
UD.WIRASTRI
BALANCE SHEETS
IN RUPIAH
ASSETS:
Current Assets:
Cash in bank
Petty Cash
Account Receivable
Allowance for Doubtful Debt
Inventory
Store Supplies
Prepaid Insurance
Prepaid Rent
Prepaid Tax
Long Term Investment:

Stock Investment
Fixed Assets:
Equiptment at Cost
Equiptment Accum. Dep.
TOTAL ASSETS
Liabilities and Capital:

Current Liabilities:
Account Payable
PPN Payable
Long Term Liabilities:

Bank Permata Loan
Total Liabilities
Capital:
Tn Suryono Capital
TOTAL LIABILITIES AND CAPITAL
UD.WIRASTRI
CASH FLOW
IN RUPIAH
CASH FLOW FROM OPERATION:
Penjualan tunai
Penerimaan piutang
Interest Revenue
Pembayaran hutang
Pembayaran PPN Nov.
CASH FLOW FROM INVESTMENT:
CASH FLOW FROM FUNDING:

Deviden Income
Stock Investment
Bank Permata
Master Card
Saldo Awal kas

UD.WIRASTRI
CLOSING JOURNAL
DATE ACCOUNTS REF. DEBIT (Rp) CREDIT (Rp)
2015 31
Des.
31
31
31
UD.WIRASTRI
TRIAL BALANCE AFTER CLOSING
Bance Sheet
Debit (Rp.) Credit (Rp.)
1-1100 Cash in bank
1-1200 Petty Cash
1-1300 Account Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-1900 Prepaid Tax
1-2100 Stock Investment
1-3100 Equiptment at Cost
1-3110 Equiptment Accum. Dep.
2-1100 Master Card
2-1200 Account Payable
2-1300 Accrued Expense
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 PPN Income
2-1700 Income tax Payable
2-2100 Bank Permata Loan
3-1100 Tn Suryono Capital
AMOUNT
UD.WIRASTRI
GENERAL LEDGER OF ACCOUNT RECEIVABLE
Name: Toko Cahaya Elektro Number:
SALDO
DEBIT (Rp.)
2015 1 Opening Balance √
Desember 3 Cash receipt journal CRJ
18 Sales journal SJ
Name: Toko Elektro Jaya Number:

SALDO
DEBIT (Rp.)
Desember 6 Sales journal SJ
7 General journal GJ
12 Cash receipt journal CRJ
14 Cash receipt journal CRJ
Name: Toko Indah Maju Number:

SALDO
DEBIT (Rp.)
Desember 25 Cash receipt journal CRJ
27 Sales journal
Name: Toko Mearah Putih Number:

SALDO
DEBIT (Rp.)
Desember
UD.WIRASTRI
DAFTAR SALDO PIUTANG
NO. DESCRIPTION AMOUNT (Rp.)
1
2
3
4
UD.WIRASTRI
GENERAL LEDGER OF ACCOUNT PAYABLE
Name: PT. Surya Number:
SALDO
DEBIT (Rp.)
Desember 9 Cash payment journal CPJ
22 Purchase journal PC
Name: PT.INDOTECH Number:

SALDO
DEBIT (Rp.)
Desember 23 Cash payment journal CPJ
29 Purchase journal PC
Name: PT. JAYA TECH Number:

SALDO
DEBIT (Rp.)
2015
Desember
UD.WIRASTRI
DAFTAR SALDO UTANG
NO. DESCRIPTION AMOUNT (Rp.)
1
2
3
01
SALDO
CREDIT (Rp.)
02
SALDO
CREDIT (Rp.)
03
SALDO
CREDIT (Rp.)
SALDO
CREDIT (Rp.)
AMOUNT (Rp.)
01
SALDO
CREDIT (Rp.)
02
SALDO
CREDIT (Rp.)
03
SALDO
CREDIT (Rp.)
AMOUNT (Rp.)
PT.SINAR TERANG
REKONSILIASI FISKAL
PER, 31 DESEMBER 2015
CORECTION AMOUNT AFTER
ACCOUNT NAME AMOUNT
Debit (Rp.) Credit (Rp.) CORECTION
Sales 10,500,240,000
Sales Return 12,440,000
Sales Discount 8,720,000
Inventory, 1 Jan. 2015 1,300,800,000
Inventory, 31 Des. 2015 (940,980,000)
Purchase 7,488,620,000
Purchase Return (22,278,000)
Freigt in 30,600,000
Beban gaji staf penjualan 81,400,000
Advertising Expense 41,300,000
Depreciation Expense 150,400,000
Freigt out 60,200,000
Beban perjalanan 110,000,000
Beban gaji staf adm. 80,280,000
Rent expense 14,480,000
Tax Expense 108,000,000
Beban jasa audit 60,000,000
Beban rekreasi karyawan 12,000,000
Supplies expense 3,040,000
Other Adm. Expense 3,340,000
Rent income 70,820,000
Interest income 8,000,000
Interest expense (4,880,000)
19,176,542,000
PT.SINAR TERANG
INCOME STATEMENT
IN RUPIAH
Sales
Sales Return And Allowance
Sales Discount
Net Sales
Inventory, 1 Januari 2015
Purchase
Purchase Return And Allowance
Net Purchase
Freigt In
Cost of good purchase
Availabel good for sales
Inventory, 31 Desember 2015
Gross Profit
Operating Expenses:
Beban gaji staf penjualan
Advertising Expense
Supplies Expense
Other Adm. Expense
Depreciation Expenses
Freigt out
Beban perjalanan
Beban gaji staf adm.
Rent Expense
Tax Expense
Beban jasa audit
Beban rekreasi karyawan
Total operating expenses
Net Profit Operating
Other Income and Other Expenses:
Other Income:
Interest Revenue
Rent income
Interest Expense
Net Profit Before tax

Income tax Expense

Ud - Wirastri Inventory Card Periode, Desember 2015 Nama Barang: SM300 Portege

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UD.

2015 1 BKM 12-1 Deviden Cash PT. Makmur 2,500,000

DEBIT (Rp) CREDIT (Rp)

2015 2 V12-1 Pembuatan brosur Advertising Expense 6-1100

No. Debit (Rp.) No. ACC

Acc. Name: Petty Cash Acc. Number:

Acc. Name: Account Receivable Acc. Number:

Acc. Name: Allowance for Doubtful Debt Acc. Number:

Acc. Name: Inventory Acc. Number:

Acc. Name: Store Supplies Acc. Number:

Acc. Name: Prepaid Insurance Acc. Number:

Acc. Name: Prepaid Rent Acc. Number:

Acc. Name: Prepaid Tax Acc. Number:

Acc. Name: Stock Investment Acc. Number:

Acc. Name: Equiptment at Cost Acc. Number:

Acc. Name: Equiptment Accum. Dep. Acc. Number:

Acc. Name: Master Card Acc. Number:

Acc. Name: Account Payable Acc. Number:

Acc. Name: PPN Payable Acc. Number:

Acc. Name: PPN Outcome Acc. Number:

Acc. Name: PPN Income Acc. Number:

Acc. Name: Income tax Payable Acc. Number:

Acc. Name: Bank Permata Loan Acc. Number:

Acc. Name: Tn Suryono Capital Acc. Number:

Acc. Name: Tn Suryono Drawing Acc. Number:

Acc. Name: Income Summary Acc. Number:

Acc. Name: Sales Acc. Number:

Acc. Name: Sales Return Acc. Number:

Acc. Name: Cost of Good Sold Acc. Number:

Acc. Name: Freigt Paid Acc. Number:

Acc. Name: Purchase Discount Acc. Number:

Acc. Name: Advertising Expense Acc. Number:

Acc. Name: Telepone and Electricity Expense Acc. Number:

Acc. Name: Store Supplies Expense Acc. Number:

Acc. Name: Bad Debt Expenses Acc. Number:

Acc. Name: Spoilage Expenses Acc. Number:

Acc. Name: Depreciation Expenses Acc. Number:

Acc. Name: Insurance Expenses Acc. Number:

Acc. Name: Wages and Salaries Acc. Number:

Acc. Name: Other Operating Expense Acc. Number:

Acc. Name: Interest Revenue Acc. Number:

Acc. Name: Dividend Income Acc. Number:

Acc. Name: Gain / Loss on Sale of Stocks Acc. Number:

Acc. Name: Freight Collected Acc. Number:

Acc. Name: Late Fees Collected Acc. Number:

Acc. Name: Income Tax Expense Acc. Number:

Acc. Name: Interest Expense Acc. Number:

Acc. Name: Bank Service Charge Acc. Number:

Acc. Name: Late Fees Paid Acc. Number:

Net Other Income

Long Term Investment:

Liabilities and Capital:

Long Term Liabilities:

CASH FLOW FROM INVESTMENT:

CASH FLOW FROM FUNDING:

Saldo Awal kas

DATE ACCOUNTS REF. DEBIT (Rp) CREDIT (Rp)

Name: Toko Elektro Jaya Number:

Name: Toko Indah Maju Number:

Name: Toko Mearah Putih Number:

Name: PT.INDOTECH Number:

Name: PT. JAYA TECH Number: