UD.

WIRASTRI JURNAL PENERIMAAN KAS

Bulan: Desember 2016 (Dalam Ribuan Rupiah) Page 01
DEBIT CREDIT
INVOICE SERBA -SERBI
DATE DESCRIPTION REF CASH IN PPN SALES ACCOUNT
NO. ACC AMOUN T
BANK Outcome DISCOUNT RECEIVABLE ACC NAME NUMBER
Des 1 BKM12-1 Deviden Cash PT. Makmur Adil 2.250 Devidend Income 8-1200 2.250
3 BKM12-2 Toko Cahaya Elektro 32.340 60 600 33.000
12 BKM12-4 Toko Elektro Jaya 184.338 342 3.420 188.100
13 KN01 Penjualan Tunai Barang Dagang 226.645 Sales 4-1100 206.000
PPN Outcome 2-1500 20.600
Freight Collected 8-1400 45
14 BKM12-5 Toko Elektro Jaya 27.500 27.500
20 BKM12-6 Toko Merah Putih 6.000 6.000
25 BKM12-7 Toko Indo Maju 22.200 22.000 Late Fees Collected 8-1500 200
27 BKM12-8 Penjualan Saham PT Makmur Adil 42.000 Stock Investment 1-2100 42.000

543.273 402 4.020 276.600 271.095

1-1100 2-1500 4-1300 1-1300

RECAPITULATION
DEBIT CREDIT
ACC. ACC.
NUMBER AMOUNT NUMBER AMOUNT

1-1100 543.523 1-1300 276.600

2-1500 402 1-2100 42.000
4-1300 4.020 2-1500 20.600
4-1100 206.000
8-1200 2.500
8-1400 45
8-1500 200
547.945 547.945

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 UD. WIRASTRI JURNAL PENGELUARAN KAS
Bulan: Desember 2016
(Dalam Ribuan Rupiah)
DEBIT CREDIT
INVOICE NO. POS SERBA-SERBI
DATE NO. DESCRIPTION CEK REFF ACCOUNT PURCHASE PPN CASH IN
PAYABLE ACC. DISCOUNT Income BANK
ACC. NAME AMOUNT
NUMBER
Des 6 BKK12-1 PT. Hitech C12-1 27.500 750 75 26.675
9 BKK12-2 PT. Surya C12-2 22.000 22.000
15 BKK12-3 Pembayaran PPN Bln Nov C12-3 PPN Payable 2-1400 10.720 10.720
18 BKK12-4 PT. Hitech C12-4 258.500 7.050 705 250.745
23 BKK12-5 PT. Infotech C12-5 16.500 Late Fees Paid 9-1300 150 16.650
30 BKK12-6 Bank Permata C12-6 Bank Permata Loan 2-2100 15.000 18.000
Interest Expense 9-1100 3.000
31 BKK12-7 Bank Permata C12-7 Master Card 2-1100 3.600 3.615
Interest Expense 9-1100 15
324.500 31935 7.800 780 348.405
2-1200 5-1300 2-1600 1-1100

RECAPITULATION
DEBIT DEBIT
ACC. ACC. ACC. ACC.
NUMBER NUMBER NUMBER NUMBER
2-1100 3.600 1-1100 348.405
2-1200 324.500 2-1600 780

2-1400 10.720 5-1300 7.800

2-2100 15.000
9-1100 3.015
9-1400 150
356.435 356.435

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 UD. WIRASTRI JURNAL PEMBELIAN Bulan :
Desember 2016 (Dalam Ribuan Rupiah)
INVOICE DEBIT CREDIT
DATE DESCRIPTION REF
NO.
ACCOUNTS
INVENTORY PPN Income FREIGHT PAID
PAYABLE

Des 10 F05 PT. Hitech 276.000 27.600 303.600

22 A17 PT. Surya 367.000 36.700 100 403.800

29 G11 PT. Infotech 285.000 28.500 120 313.620

928.000 92.800 220 1.021.020

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

RECAPITULATION
DEBIT DEBIT DEBIT DEBIT
ACC. ACC.
NUMBER ACC. NUMBER NUMBER ACC. NUMBER

1-1500 928.000 2-1200 1.021.020

2-1600 92.800
5-1200 220
1.021.020 1.021.020

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 UD. WIRASTRI
JURNAL PENJUALAN
BULAN DESEMBER 2016
(Dalam Ribuan Rupiah)

DEBIT KREDIT
INVOICE
DATE DESCRIPTION
NO. COGS
REF ACCOUNTS (Dr.)/ FREIGHT
RECEIVABLE INVENTOR SALES PPN Outcome COLLECTED
Y (Cr.)
Des 6 F12-2 Toko Elektro Jaya 245.300 190. 223.000 22.300
Toko Cahaya 500
146.
18 F12-4 Elektro 188.185 000 171.000 17.100 85
27 F12-5 Toko Indo Maju 470.345 365. 427.500 42.750 95
000
701.
903.830 821.500 82.150 180
5-1100/1-500
1-1300 1500 4-1100 2-1500 8-1400

RECAPITULATION
DEBIT CREDIT
ACC. ACC.
NUMBER AMOUNT NUMBER AMOUNT
1-1300 903.830 1-1500 701.500
5-1100 701.500 2-1500 82.150
4-1100 821.500
8-1400 180

1.605.330 1.605.330

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 UD. WIRASTRI
JURNAL UMUM
BULAN DESEMBER 2016
(Dalam Ribuan Rupiah)
NO.
TANGGAL BUKTI KETERANGAN REF DEBIT KREDIT
Des 5 BM12-0 Other operating expense 1.500
Master Card 1.500

7 NK12-1 Sales Return 52.000

PPN Outcome 5.200
Account Receivable 57.200
7 BM12-1 Inventory 44.500
COGS 44.500

11 NK-1 Account Payable 45.100

PPN Income 4.100
Inventory 41.000

13 KN01 COGS 180.000

Inventory 180.000

328.300 328.300

RECAPITULATION
DEBIT DEBIT DEBIT DEBIT
ACC. ACC.
ACC. NUMBER ACC. NUMBER
NUMBER NUMBER
1-1500 44.500 1-1300 57.200
2-1200 45.100 1-1500 221.000
2-1500 5.200 2-1100 1.500
4-1200 52.000 2-1600 4.100
5-1100 180.000 5-1100 44.500
6-9000 1.500

328.300 328.300

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 UD. WIRASTRI
JURNAL KAS KECIL
BULAN DESEMBER 2016
(Dalam Ribuan Rupiah)

DEBIT CREDIT
INVOICE
DATE NO. DESCRIPTION ACC.
ACC. NAME AMOUNT PETTY CASH
NUMBER
Des 2 V12-1 Pembuatan brosur Advertising expense 6-1100 750 750
4 V12-2 Pembayaran listrik dan Telepon Telephon & Elect. Expense 6-1200 950 950
9 V12-3 Pembelian perlengkapan toko Store supplies expense 6-1300 1.000 1.000
17 V12-4 Pengambilan prive Tn. Suryono Tn. Suryono drawing 3-1200 1.000 1.000
26 V12-5 Perbaikan took Other Operating Expenses 6-9000 800 800
4.500 4.500
1-1200

RECAPITULATION
DEBIT DEBIT DEBIT DEBIT
ACC. ACC.
NUMBER ACC. NUMBER NUMBER ACC. NUMBER

3-1200 1.000 1-1200 4.450

6-1100 750
6-1200 950
6-1300 1.000
6-9000 800
4.500 4.500

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 KARTU PERSEDIAAN DESEMBER 2016
NOMOR ITEM : PM300 NAMA BARANG : PORTEGE-M300 (Dalam Ribuan Rupiah)

IN OUT BALANCE
INVOICE
DATE DESCRIPTION
NO.
QUANTITY PRICE AMOUNT QUANTITY PRICE AMOUNT QUANTITY PRICE AMOUNT

Des 1 Saldo 20 16.000 320.000

6 Penjualan 8 16.000 128.000 12 16.000 192.000

7 Retur Penjualan -2 16.000 32.000 14 16.000 224.000

10 Pembelian 11 16.000 176.000 25 16.000 400.000

11 Retur Pembelian -1 16.000 16.000 24 16.000 384.000

13 Penjualan 5 16.000 80.000 19 16.000 304.000

18 Penjualan 6 16.000 96.000 13 16.000 208.000

22 Pembelian 12 16.000 192.000 25 16.000 400.000

27 Penjualan 15 16.000 240.000 10 16.000 160.000

29 Pembelian 10 16.000 160.000 20 16.000 320.000

6018-P1-14/15 Hak Cipta pada Kemdikbud SPK-34/46

 KARTU PERSEDIAAN DESEMBER 2016
NOMOR ITEM : SM300 NAMA BARANG : SATELITE-M300 (Dalam Ribuan Rupiah)

IN OUT BALANCE
INVOICE
DATE DESCRIPTION
NO.
QUANTITY PRICE AMOUNT QUANTITY PRICE AMOUNT QUANTITY PRICE AMOUNT

Des 1 Saldo 16 12.500 200.000

6 Penjualan 5 12.500 62.500 11 12.500 137.500

7 Retur Penjualan -1 12.500 12.500 12 12.500 150.000

10 Pembelian 8 12.500 100.000 20 12.500 250.000

11 Retur Pembelian -2 12.500 25.000 18 12.500 225.000
13 Penjualan 8 12.500 100.000 10 12.500 125.000
18 Penjualan 4 12.500 50.000 6 12.500 75.000

22 Pembelian 14 12.500 175.000 20 12.500 250.000

27 Penjualan 10 12.500 125.000 10 12.500 125.000

29 Pembelian 10 12.500 125.000 20 12.500 250.000

6018-P1-14/15 Hak Cipta pada Kemdikbud SPK-35/46