UD WIRASTRI

Memorial Journal (ADJUSTMENT)

December 2015 Page :

ACCOUNT NAME AND

DATE DOC. NO REF DEBIT CREDIT
DECSRIPTION
31 BM 12- 2 Spoilage Expense 61450 28.500.000
Merchandise Inventory 11500 28.500.000

31 BM 12- 3 Cash In Bank 11100 2.750.000

Bank Service Charge 91200 250.000
Interest Revenue 81100 3.000.000
(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 7.000.000
Prepaid Insurance 11700 5.000.000
Office Supplies 11600 2.000.000
Allowances for Bad Debts 11400 11.075.900

31 BM 12- 5 Depreciation Expense 61500 1.200.000

Accumulated Depreciation - Equipment 13110 1.200.000

31

-
57.775.900 57.775.900