UD WIRASTRI

BUKU BESAR PEMBANTU UTANG

DESEMBER 2015

PT SURYA S001
Balance
Date Description Ref Debit Credit
Debit
Dec OPENING BALANCE √
2015 9 PAYMENT OF INVOICE C 15234 Rp 22,000,000
22 PURCHASE OF MERCHANDISE A17 Rp 403,800,000

PT INDOTECH S002
Balance
Date Description Ref Debit Credit
Debit
Dec OPENING BALANCE √
2015 23 PAYMENT OF INVOICE F 1289 Rp 16,500,000
29 PURCHASE OF MERCHANDISE G11 Rp 313,620,000

PT JAYA TECH S003

Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √
2015 6 PAYMENT OF INVOICE F11-12 Rp 27,500,000
10 PURCHASE OF MERHANDISE F05 Rp 303,600,000
11 PURCHASE RETURN NK-1 Rp 45,100,000
18 PAYMENT OF INVOICE F05 Rp 258,500,000
Balance
Credit
Rp 22,000,000
Rp -
Rp 403,800,000

Balance
Credit
Rp 16,500,000
Rp -
Rp 313,620,000

Balance
Credit
Rp 27,500,000
Rp -
Rp 303,600,000
Rp 258,500,000
Rp -
 UD WIRASTRI
BUKU BESAR
DESEMBER 2015

Cash In Bank 1-1100

Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √ Rp 46,000,000
2015 31 REC CASH RECEIVE JOURNAL RCRJ Rp 543,523,000 Rp 589,523,000
31 REC CASH DISBRUSMENT JOURNAL RCDJ Rp 348,405,000 Rp 241,118,000
31 ADJUSTMENT JOURNAL AJ Rp 2,750,000 Rp 243,868,000

Petty Cash 1-1200

Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √ Rp 5,000,000
2015 31 REC PETTY CASH RPC Rp 4,500,000 Rp 500,000

Accounts Receivable 1-1300

Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √ Rp 82,500,000
2015 31 REC CASH RECEIVE JOURNAL RCRJ Rp 270,600,000 Rp (188,100,000)
31 REC SALES JOURNAL RSJ Rp 903,830,000 Rp 715,730,000
31 REC GENERAL JOURNAL RGJ Rp 57,200,000 Rp 658,530,000

Allowance for Doubtful Debt 1-1400

Description Balance
Date Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √
2015 31 REC CASH RECEIVE JOURNAL RCRJ Rp 6,000,000
31 ADJUSTMENT JOURNAL AJ Rp 5,255,900

Inventory 1-1500
Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √ Rp 520,000,000
2015 31 REC PURCHASE JOURNAL RPJ Rp 928,000,000 Rp 1,448,000,000
31 REC SALES JOURNAL RSJ Rp 701,500,000 Rp 746,500,000
31 REC GENERAL JOURNAL RGJ Rp 176,500,000 Rp 570,000,000
31 ADJUSTMENT JOURNAL AJ Rp 28,500,000 Rp 541,500,000

Store Supplies 1-1600

Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √ Rp 14,500,000
2015 31 REC PETTY CASH RPC Rp 1,000,000 Rp 15,500,000
31 ADJUSTMENT JOURNAL AJ Rp 8,500,000 Rp 7,000,000

Prepaid Insurance 1-1700

Balance
Date Description Ref Debit Credit
 Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √ Rp 12,000,000
2015 31 ADJUSMENT JOURNAL AJ Rp 2,000,000 Rp 10,000,000

Prepaid Rent 1-1800

Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √ Rp 24,000,000
2015 31 ADJUSTMENT JOURNAL AJ Rp 5,000,000 Rp 19,000,000

Prepaid Tax 1-1900

Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE v Rp 89,000,000
2015

PPN Income 1-1910

Balance
Date Description Ref Debit Credit
Debit
DEC 1 OPENING BALANCE v Rp 31,080,000
2015 31 REC PURCHASE JOURNAL RPJ Rp 92,800,000 Rp 123,880,000
31 REC GENERAL JOURNAL RGJ Rp 4,100,000 Rp 119,780,000
31 ADJUSMENT JOURNAL AJ Rp 119,780,000 Rp -

Stock Investment 1-2100

Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √ Rp 112,000,000
2015 31 REC CASH RECEIVE JOURNAL RCRJ Rp 42,000,000 Rp 70,000,000

Equipment at Cost 1-3100

Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √ Rp 60,000,000
2015

Equipment Accumulated Depr. 1-3110

Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √
2015 31 ADJUSTMENT JOURNAL AJ Rp 1,200,000

Master Card 2-1100

Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √
2015 31 REC CASH DISBRUSMENT JOURNAL RCDJ Rp 3,600,000
31 REC GENERAL JOURNAL RGJ Rp 1,500,000
Account Payable 2-1200
Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √
2015 31 REC CASH DISBRUSMENT JOURNAL RCDJ Rp 324,500,000
31 REC PURCHASE JOURNAL RPJ Rp 1,021,020,000
31 REC GENERAL JOURNAL RGJ Rp 45,100,000

Income Tax Payable 2-1300

Balance
Date Description Ref Debit Credit
Debit
Dec 31 ADJUSTMENT JOURNAL AJ Rp 9,710,780
2015

PPN Payable 2-1400

Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √
2015 31 REC CASH DISBRUSMENT JOURNAL RCDJ Rp 10,720,000
31 ADJUSTMENT JOURNAL AJ Rp 19,570,000

PPN Outcome 2-1500

Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE v
2015 31 REC CASH RECEIVE JOURNAL RCRJ Rp 20,600,000
31 REC SALES JOURNAL RSJ Rp 82,150,000
31 REC GENERAL JOURNAL RGJ Rp 5,200,000
31 ADJUSTMENT JOURNAL AJ Rp 139,350,000

Bank Permata Loan 2-2100

Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √
2015 31 REC CASH DISBRUSMENT JOURNAL RCDJ Rp 15,000,000

Tn Suryono Capital 3-1100

Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √
2015 31 CLOSING JOURNAL CJ Rp 264,611,320
31 CLOSING JOURNAL CJ Rp 23,100,000

Tn Suryono Drawing 3-1200

Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √ Rp 22,100,000
2015 31 REC PETTY CASH RPC Rp 1,000,000 Rp 23,100,000
 31 CLOSING JOURNAL CJ Rp 23,100,000 -

Income Summary 3-1300

Balance
Date Description Ref Debit Credit
Debit
Dec 31 CLOSING JOURNAL CJ Rp 1,712,985,000
2015 31 CLOSING JOURNAL CJ Rp 1,448,373,680
31 CLOSING JOURNAL CJ Rp 264,611,320

Sales 4-1100
Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √
2015 31 REC CASH RECEIVE JOURNAL RCRJ Rp 206,000,000
31 REC SALES JOURNAL RSJ Rp 821,500,000
31 CLOSING JOURNAL CJ Rp 1,553,500,000

Sales Return 4-1200

Balance
Date Description Ref Debit Credit
Debit
Dec 1 Saldo Awal √ Rp 14,000,000
2015 31 REC GENERAL JOURNAL RGJ Rp 52,000,000 Rp 66,000,000
31 CLOSING JOURNAL CJ Rp 66,000,000 Rp -

Sales Discount 4-1300

Balance
Date Description Ref Debit Credit
Debit
Dec 1 Saldo Awal √ Rp 28,000,000
2015 31 REC CASH RECEIVE JOURNAL RCRJ Rp 4,422,000 Rp 32,422,000
31 CLOSING JOURNAL CJ Rp 32,422,000 Rp -

Cost of Goods Sold 5-1100

Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √ Rp 310,800,000
2015 31 REC SALES JOURNAL RSJ Rp 701,500,000 Rp 1,012,300,000
31 REC GENERAL JOURNAL RGJ Rp 135,500,000 Rp 1,147,800,000
31 CLOSING JOURNAL CJ Rp 1,147,800,000 Rp -

Freight Paid 5-1200

Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √ Rp 5,500,000
2015 31 REC PURCHASE JOURNAL RPJ Rp 220,000 Rp 5,720,000
31 CLOSING JOURNAL CJ Rp 5,720,000 -
Purchase Discount 5-1300
Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √
2015 31 REC DISBRUSMENT JOURNAL RDJ Rp 8,580,000
31 CLOSING JOURNAL CJ Rp 34,680,000

Advertising Expense 6-1100

Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √ Rp 1,100,000
2015 31 REC PETTY CASH RPC Rp 750,000 Rp 1,850,000
31 CLOSING JOURNAL CJ Rp 1,850,000 -

Telephone, Water, and Electricity Expenses 6-1200

Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √ Rp 5,600,000
2015 31 REC PETTY CASH RPC Rp 950,000 Rp 6,550,000
31 CLOSING JOURNAL CJ Rp 6,550,000 -

Store Supplies Expenses 6-1300

Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √ Rp 11,150,000
2015 31 ADJUSTMENT JOURNAL AJ Rp 8,500,000 Rp 19,650,000
31 CLOSING JOURNAL CJ Rp 19,650,000 -

Bad Debt Expenses 6-1400

Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √ Rp 3,600,000
2015 31 ADJUSTMENT JOURNAL AJ Rp 5,255,900 Rp 8,855,900
31 CLOSING JOURNAL ACJ Rp 8,855,900 -

Spoilage Expenses 6-1450

Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √ Rp 8,500,000
2015 31 ADJUSTMENT JOURNAL AJ Rp 28,500,000 Rp 37,000,000
31 CLOSING JOURNAL CJ Rp 37,000,000 -
Depreciation Expenses 6-1500
Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √ Rp 4,800,000
2015 31 ADJUSTMENT JOURNAL AJ Rp 1,200,000 Rp 6,000,000
31 CLOSING JOURNAL CJ Rp 6,000,000 -

Insurance Expenses 6-1600

Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √ Rp 6,000,000
2015 31 ADJUSTMENT JOURNAL AJ Rp 2,000,000 Rp 8,000,000
31 CLOSING JOURNAL CJ Rp 8,000,000 -

Rent Expenses 6-1700

Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √ Rp 22,000,000
2015 31 ADJUSMENT JOURNAL AJ Rp 5,000,000 Rp 27,000,000
31 CLOSING JOURNAL CJ Rp 27,000,000 Rp -

Wages & Salaries Expenses 6-1800

Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √ Rp 49,500,000
2015 31 CLOSING JOURNAL CJ Rp 49,500,000 -

Other Operating Expense 6-9000

Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √ Rp 6,000,000
2015 31 REC GENERAL JOURNAL RGJ Rp 1,500,000 Rp 7,500,000
31 REC PETTY CASH RPC Rp 800,000 Rp 8,300,000
31 CLOSING JOURNAL CJ Rp 8,300,000 -

Interest Revenue 8-1100

Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √
2015 31 ADJUSMENT JOURNAL AJ Rp 3,000,000
31 CLOSING JOURNAL CJ Rp 33,000,000
Dividen Income 8-1200
Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √
2015 31 REC CASH RECEIVE JOURNAL RCRJ Rp 2,500,000
31 CLOSING JOURNAL CJ Rp 62,180,000

Gain Loss on Sale of Stock 8-1300

Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √
2015 31 CLOSING JOURNAL CJ Rp 5,600,000

Freight Collected 8-1400

Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √
2015 31 REC CASH RECEIVE JOURNAL RCRJ Rp 45,000
31 REC SALES JOURNAL RSJ Rp 180,000
31 CLOSING JOURNAL CJ Rp 19,025,000

Late Fees Collected 8-1500

Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √
2015 31 REC RECEIVE JOURNAL RRJ Rp 200,000
31 CLLOSING JOURNAL CJ Rp 5,000,000

Interest Expense 9-1100

Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √ Rp 5,500,000
2015 31 REC CASH DISBRUSMENT JOURNAL RCDJ Rp 3,015,000 Rp 8,515,000
31 CLOSING JOURNAL CJ Rp 8,515,000 -

Bank Service charges 9-1200

Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √ Rp 3,300,000
2015 31 ADJUSTMENT JOURNAL AJ Rp 250,000 Rp 3,550,000
31 CLOSING JOURNAL CJ Rp 3,550,000 -

Late Fees Paid 9-1300

Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √ Rp 1,800,000
2015 31 REC CASH DISBRUSMENT JOURNAL RCDJ Rp 150,000 Rp 1,950,000
31 CLOSING JOURNAL CJ Rp 1,950,000 -

Income Tax Expense 6-9999

Balance
Date Description Ref Debit Credit
Debit
Dec 31 ADJUSMENT JOURNAL AJ Rp 9,710,780 Rp 9,710,780
2015 31 CLOSING JOURNAL CJ Rp 9,710,780 -
Balance
Credit

Credit

Credit

Credit
Rp 8,500,000
Rp 14,500,000
Rp 19,755,900

Credit

Credit
 Credit

Credit

Credit

Credit

Credit

Credit

Credit
Rp 4,800,000
Rp 6,000,000

Credit
Rp 2,100,000
Rp (1,500,000)
Rp -
 Credit
Rp 66,000,000
Rp (258,500,000)
Rp 762,520,000
Rp 717,420,000

Credit
Rp 9,710,780

Credit
Rp 10,720,000
Rp -
Rp 19,570,000

Credit
Rp 41,800,000
Rp 62,400,000
Rp 144,550,000
Rp 139,350,000
Rp -

Credit
Rp 300,000,000
Rp 285,000,000

Credit
Rp 400,430,000
Rp 665,041,320
Rp 641,941,320

Credit
 Credit
Rp 1,712,985,000
Rp 264,611,320
Rp -

Credit
Rp 526,000,000
Rp 732,000,000
Rp 1,553,500,000
Rp -

Credit

Credit

Credit

Credit
 Credit
Rp 26,100,000
Rp 34,680,000
Rp -

Credit

Credit

Credit

Credit

Credit
 Credit

Credit

Credit

Credit

Credit

Credit
Rp 30,000,000
Rp 33,000,000
Rp -
 Credit
Rp 59,680,000
Rp 62,180,000
Rp -

Credit
Rp 5,600,000
Rp -

Credit
Rp 18,800,000
Rp 18,845,000
Rp 19,025,000
Rp -

Credit
Rp 4,800,000
Rp 5,000,000
Rp -

Credit

Credit

Credit

Credit
 UD. WIRASTRI
BUKU BESAR PEMBANTU PIUTANG
DESEMBER 2015

Toko Cahaya Elektro C001

Balance
Date Description Ref Debit Credit
Debit Credit
Dec OPENING BALANCE √ Rp 33,000,000
2015 3 Rp 33,000,000 Rp -
18 Rp 188,185,000 Rp 188,185,000

Toko Elektro Jaya C002

Balance
Date Description Ref Debit Credit
Debit Credit
Dec OPENING BALANCE √ Rp 27,500,000
2015 6 Rp 245,300,000 Rp 272,800,000
7 Rp 57,200,000 Rp 215,600,000
12 Rp 188,100,000 Rp 27,500,000
14 Rp 27,500,000 Rp -

Toko Indo Maju

Date C003
Balance
Description Ref Debit Credit
Dec Debit Credit
2015 OPENING BALANCE √ Rp 22,000,000
25 Rp 22,000,000 Rp -
27 Rp 470,345,000 Rp 470,345,000
 UD WIRASTRI
DAFTAR SALDO UTANG
PER 31 DESEMBER 2015

No. Nama Jumlah

S001 PT SURYA Rp 403,800,000
S002 PT INDOTECH Rp 313,620,000
S003 PT JAYA TECH Rp -

717,420,000.00

UD WIRASTRI
DAFTAR SALDO PIUTANG
PER 31 DESEMBER 2015

Nama Jumlah
C001 Toko Cahaya Elektro Rp 188,185,000
C002 Toko Elektro Jaya Rp -
C003 Toko Indo Maju Rp 470,345,000

Rp 658,530,000
 UD WIRASTRI
NERACA SALDO
DESEMBER 2015

No. Account Name Account Debit Credit

1-1100 Cash in Bank Rp 241,118,000
1-1200 Petty Cash Rp 500,000
1-1300 Accounts Receivable Rp 658,530,000
1-1400 Allowance for Doubtful Debt Rp 14,500,000
1-1500 Merchandise Inventory Rp 570,000,000
1-1600 Store Supplies Rp 15,500,000
1-1700 Prepaid Insurance Rp 12,000,000
1-1800 Prepaid Rent Rp 24,000,000
1-1900 Prepaid Tax Rp 89,000,000
1-1910 PPN Income Rp 119,780,000
1-2100 Stock Invesment Rp 70,000,000
1-3100 Equipment at Cost Rp 60,000,000
1-3110 Equipment Accumulated Depr. Rp 4,800,000
2-1100 Master Card Rp -
2-1200 Accounts Payable Rp 717,420,000
2-1300 Income Tax Payable
2-1400 PPN Payable Rp -
2-1500 PPN Outcome Rp 139,350,000
2-2100 Bank Permata Loan Rp 285,000,000
3-1100 Tn Suryono Capital Rp 400,430,000
3-1200 Tn Suryono Drawing Rp 23,100,000
4-1100 Sales of Merchandise Rp 1,553,500,000
4-1200 Sales Return Rp 66,000,000
4-1300 Sales Discount Rp 32,422,000
5-1100 Cost of Goods Sold Rp 1,147,800,000
5-1200 Freight Paid Rp 5,720,000
5-1300 Purchase Discount Rp 34,680,000
6-1100 Advertising Expenses Rp 1,850,000
6-1200 Telepon, Water and Electricity Expense Rp 6,550,000
6-1300 Store Supplies Expense Rp 11,150,000
6-1400 Bad Debt Expense Rp 3,600,000
6-1450 Spoilage Expense Rp 8,500,000
6-1500 Depreciation Expenses Rp 4,800,000
6-1600 Insurance Expense Rp 6,000,000
6-1700 Rent Expense Rp 22,000,000
6-1800 Wages & Salaries Expense Rp 49,500,000
6-9000 Other Operating Expense Rp 8,300,000
8-1100 Interest Revenue Rp 30,000,000
8-1200 Deviden Income Rp 62,180,000
8-1300 Gain/loss Sales Vehicle Rp 5,600,000
8-1400 Freight Collected Rp 19,025,000
8-1500 Late Fees Collected Rp 5,000,000
9-1100 Interest Expense Rp 8,515,000
9-1200 Bank Service Charge Rp 3,300,000
9-1300 Late Fee Paid Rp 1,950,000
Rp 3,271,485,000 Rp 3,271,485,000
Rp -
 UD WIRASTRI
JURNAL UMUM (PENYESUAIAN)
31 DESEMBER 2015

Date Doc. No Description Ref Debit

31 31 Spoilage expenses 6-1450 Rp 28,500,000
Inventory 1-1500
31 32 Cash In Bank 1-1100 Rp 2,750,000
Bank Charge Service 9-1200 Rp 250,000
Interest Revenue 8-1100
31 33 Store supplies expenses 6-1300 Rp 8,500,000
Store supplies 1-1600
Rent Expenses 6-1700 Rp 5,000,000
Prepaid rent 1-1800
Insurance expenses 6-1600 Rp 2,000,000
Prepaid insurance 1-1700
Bad debt expenses 6-1400 Rp 5,255,900
Allowance for doubtful1-1400
debt
31 34 Depreciation Expenses 6-1500 Rp 1,200,000
Equipment Acc Dep1-3110
31 35 PPN outcome 2-1500 Rp 139,350,000
PPN Income 1-1910
PPN Payab 2-1400
Income tax expenses 6-9999 Rp 9,710,780
Income tax payable 2-1300

TOTAL Rp 202,516,680
 Credit

Rp 28,500,000

Rp 3,000,000

Rp 8,500,000

Rp 5,000,000

Rp 2,000,000

Rp 5,255,900

Rp 1,200,000

Rp 119,780,000
Rp 19,570,000

Rp 9,710,780

Rp 202,516,680
 UD WIRASTR
NERACA LAJU
31 DESEMBER 2

Unadjusted Trial Balance Adjustments

Acc. No Account Name
Dr. Cr. Dr. Cr.
1-1100 Cash in Bank Rp 241,118,000 Rp 2,750,000
1-1200 Petty Cash Rp 500,000
1-1300 Accounts Receivable
Rp 658,530,000

1-1400 Allowance for

Doubtful Debt Rp 14,500,000 Rp 5,255,900

1-1500 Merchandise
Inventory Rp 570,000,000 Rp 28,500,000

1-1600 Store Supplies Rp 15,500,000 Rp 8,500,000

1-1700 Prepaid Insurance Rp 12,000,000 Rp 2,000,000
1-1800 Prepaid Rent Rp 24,000,000 Rp 5,000,000
1-1900 Prepaid Tax Rp 89,000,000
1-1910 PPN Income Rp 119,780,000 Rp 119,780,000
1-2100 Stock Invesment Rp 70,000,000
1-3100 Equipment at Cost Rp 60,000,000
1-3110 Equipment
Accumulated Depr. Rp 4,800,000 Rp 1,200,000

2-1100 Master Card

2-1200 Accounts Payable Rp 717,420,000
2-1300 Income Tax Payable
Rp 9,710,780

2-1400 PPN Payable Rp 19,570,000

2-1500 PPN Outcome Rp 139,350,000 Rp 139,350,000
2-2100 Bank Permata Loan
Rp 285,000,000

3-1100 Tn Suryono Capital Rp 400,430,000

3-1200 Tn Suryono Drawing
Rp 23,100,000

3-1300 Income Summary

Sales of Merchandise
4-1100 Rp 1,553,500,000

4-1200 Sales Return Rp 66,000,000

4-1300 Sales Discount Rp 32,422,000
5-1100 Cost of Goods Sold Rp 1,147,800,000
5-1200 Freight Paid Rp 5,720,000
5-1300 Purchase Discount Rp 34,680,000
6-1100 Advertising Expenses
Rp 1,850,000
6-1200 Telepon, Water and
Electricity Expense Rp 6,550,000

6-1300 Store Supplies

Expense Rp 11,150,000 Rp 8,500,000

6-1400 Bad Debt Expense Rp 3,600,000 Rp 5,255,900

6-1450 Spoilage Expense Rp 8,500,000 Rp 28,500,000
6-1500 Depreciation
Expenses Rp 4,800,000 Rp 1,200,000

6-1600 Insurance Expense Rp 6,000,000 Rp 2,000,000

6-1700 Rent Expense Rp 22,000,000 Rp 5,000,000
6-1800 Wages & Salaries
Expense Rp 49,500,000

6-9000 Other Operating Expen Rp 8,300,000

8-1100 Interest Revenue Rp 30,000,000 Rp 3,000,000
8-1200 Deviden Income Rp 62,180,000
8-1300 Gain/loss Sales
Vehicle Rp 5,600,000

8-1400 Freight Collected Rp 19,025,000

8-1500 Late Fees Collected Rp 5,000,000
9-1100 Interest Expense Rp 8,515,000
9-1200 Bank Service Charge
Rp 3,300,000 Rp 250,000

9-1300 Late Fee Paid Rp 1,950,000

6-9999 Income Tax Expense
Rp 9,710,780

Rp 3,271,485,000 Rp 3,271,485,000 Rp 202,516,680 Rp 202,516,680

Net Profit After Tax
 UD WIRASTRI
NERACA LAJUR
31 DESEMBER 2015
(dalam ribuan rupiah)
Adjusted Trial Balance Income Statement Balance
Dr. Cr. Dr. Cr. Dr.
Rp 243,868,000 Rp 243,868,000
Rp 500,000 Rp 500,000

Rp 658,530,000 Rp 658,530,000

Rp 19,755,900 Rp 19,755,900

Rp 541,500,000 Rp 541,500,000

Rp 7,000,000 Rp 7,000,000
Rp 10,000,000 Rp 10,000,000
Rp 19,000,000 Rp 19,000,000
Rp 89,000,000 Rp 89,000,000
Rp - -
Rp 70,000,000 Rp 70,000,000
Rp 60,000,000 Rp 60,000,000

Rp 6,000,000 Rp 6,000,000

Rp 717,420,000 Rp 717,420,000

Rp 9,710,780 Rp 9,710,780

Rp 19,570,000 Rp 19,570,000
Rp - -

Rp 285,000,000 Rp 285,000,000

Rp 400,430,000 Rp 400,430,000

Rp 23,100,000 Rp 23,100,000

Rp 1,553,500,000

Rp 66,000,000 Rp 66,000,000
Rp 32,422,000 Rp 32,422,000
Rp 1,147,800,000 Rp 1,147,800,000
Rp 5,720,000 Rp 5,720,000
Rp 34,680,000

Rp 1,850,000 Rp 1,850,000
Rp 6,550,000 Rp 6,550,000

Rp 19,650,000 Rp 19,650,000

Rp 8,855,900 Rp 8,855,900
Rp 37,000,000 Rp 37,000,000

Rp 6,000,000 Rp 6,000,000

Rp 8,000,000 Rp 8,000,000
Rp 27,000,000 Rp 27,000,000

Rp 49,500,000 Rp 49,500,000

Rp 8,300,000 Rp 8,300,000
Rp 33,000,000
Rp 62,180,000

Rp 5,600,000

Rp 19,025,000
Rp 5,000,000
Rp 8,515,000 Rp 8,515,000

Rp 3,550,000 Rp 3,550,000

Rp 1,950,000 Rp 1,950,000

Rp 9,710,780 Rp 9,710,780

Rp 3,170,871,680 Rp 3,170,871,680 Rp 1,722,498,000 Rp 1,457,886,680 Rp 1,448,373,680

Rp 264,611,320
uan rupiah)
Balance
Cr.

Rp 1,553,500,000

Rp 34,680,000
Rp 33,000,000
Rp 62,180,000

Rp 5,600,000

Rp 19,025,000
Rp 5,000,000

Rp 1,712,985,000
Rp 264,611,320
 UD WIRASTRI
LAPORAN LABA RUGI
Untuk Periode yang Berakhir 31 Desember 2015

Sales of Merchandise
Sales Discount Rp 66,000,000
Sales Return Rp 32,422,000

Net Sales
Cost of Goods Sold Rp 1,147,800,000
Freight Paid Rp 5,720,000
Purchase Discount Rp 34,680,000

Cost of Goods Sold (gatau)

Gross Profit
Operating Expenses:
Advertising Expenses Rp 1,850,000
Telepon, Water and Electricity Expense Rp 6,550,000
StoreSupplies Expense Rp 19,650,000
Bad Debt Expense Rp 8,855,900
Spoilage Expense Rp 37,000,000
Depreciation Expenses Rp 6,000,000
Insurance Expense Rp 8,000,000
Rent Expense Rp 27,000,000
Wages & Salaries Expense Rp 49,500,000
Other Operating Expense Rp 8,300,000
Total Operating Expenses
Operating Profit
Other Revenue and Gains
Interest Income
Deviden Income
Gain/loss Sales Vehicle
Freight Collected
Late Fees Collected

Total Other Income

Interest Expense Rp 8,515,000
Bank Service Charge Rp 3,550,000
Late Fee Paid Rp 1,950,000
Total other expenses
Total Other Income/Expenses
Net Profit Before Tax
Income Tax Expense Rp 9,710,780
Net Profit After Tax
 UD WIRASTRI
APORAN LABA RUGI
e yang Berakhir 31 Desember 2015

Rp 1,553,500,000

Rp 98,422,000
Rp 1,455,078,000

Rp 1,118,840,000
Rp 1,118,840,000
Rp 336,238,000

Rp 172,705,900
Rp 163,532,100

Rp 33,000,000
Rp 62,180,000
Rp 5,600,000
Rp 19,025,000
Rp 5,000,000

Rp 124,805,000

Rp 14,015,000
Rp 110,790,000
Rp 274,322,100
Rp 264,611,320
 UD WIRASTRI
LAPORAN POSISI KEUANGAN
31 DESEMBER 2015

ASSET
Current Assets:
Cash in Bank Rp 243,868,000
Petty Cash Rp 500,000
Accounts Receivable Rp 658,530,000
Allowance for Doubtful
Debt Rp 19,755,900
Rp 883,142,100
Merchandise Inventory Rp 541,500,000
Store Supplies Rp 7,000,000
Prepaid Insurance Rp 10,000,000
Prepaid Rent Rp 19,000,000
Prepaid Tax Rp 89,000,000
PPN Income Rp -
Rp 666,500,000
Long Term Invesment
Stock Invesment Rp 70,000,000
Total Current Assets Rp 1,619,642,100

Fix Assets
Equipment at Cost Rp 60,000,000
Equipment Accumulated
Depr. Rp 6,000,000
Total Fix Assets Rp 54,000,000

TOTAL ASSETS Rp 1,673,642,100

 UD WIRASTRI
RAN POSISI KEUANGAN
31 DESEMBER 2015

LIABILITIES & EQUITY

Current Liabilities:
Master Card Rp -
Accounts Payable Rp 717,420,000
Income Tax Payable Rp 9,710,780
PPN Payable
Rp 19,570,000
PPN Outcome Rp -
Rp 746,700,780

Long Term Liabilities

Bank Permata Loan Rp 285,000,000
Rp 1,031,700,780
Equity
Tn Suryono Capital Rp 400,430,000
Tn Suryono Drawings Rp (23,100,000)
Rp 377,330,000
Profit after tax Rp 264,611,320

TOTAL LIABILITIES & EQUITY Rp 1,673,642,100

 UD WIRASTRI
LAPORAN ARUS KAS (Indirect Method)
Untuk Periode yang Berakhir 31 Desember 2015

Net Profit
Allowance for Doubtful Debt
Equipment Accumulated Depr
Operating Activities
Account Receivable
Merchandise Inventory
Store Supplies
Prepaid Insurance
Prepaid Rent
Prepaid Tax
PPN Income
Master Card
Account Payable
Income Tax Expense
PPN Payable
PPN Outcome
Total Operating Activities

Investing Activities
Stock Investment
Total Investing Activities

Financing Activities
Bank Permata Loan
Tn. Suryono Drawing
Total Financing Activities
Kenaikan kas dan setara kas
Kas dan setara kas awal tahun
kas dan setara kas akhir tahun

Catatan :
Beginning Cash
Cash In Bank + Petty Cash = Rp. 51.000.000

Final Cash
Cash In Bank : Rp. 243.868.000
Petty Cash : Rp. 500.000
Rp. 244.368.000
 UD WIRASTRI
CAPITAL STATEMENT
PER DESEMBER 2015

Rp 80,781,320.00 DESCRIPTION
Rp 11,255,900.00 Tn.Suryono Capital
Rp 1,200,000 Provit Desember 2015
Tn.Suryono Drawing
Rp (576,030,000)
Rp (21,500,000) Tn Suryono Capital 31 Dec 2015
Rp 7,500,000
Rp 2,000,000
Rp 5,000,000
-
Rp 31,080,000
Rp (2,100,000)
Rp 651,420,000
Rp 9,710,780
Rp 8,850,000
Rp (41,800,000)
Rp 74,130,780

Rp 42,000,000
Rp 42,000,000

Rp (15,000,000)
Rp (1,000,000)
Rp (16,000,000)
Rp 193,368,000
Rp 51,000,000
Rp 244,368,000
WIRASTRI
L STATEMENT
SEMBER 2015

BALANCE
Rp 400,430,000
Rp 264,611,320
Rp (23,100,000)

Rp 641,941,320
 UD WIRASTRI
LAPORAN POSISI KEUANGAN
31 DESEMBER 2015

Tanggal Discription No Akun Debet

Dec-15 Sales of merchandise 4-1100 Rp 1,553,500,000
31 Purcahse Discount 5-1300 Rp 34,680,000
Interest Revenue 8-1100 Rp 33,000,000
Deviden Income 8-1200 Rp 62,180,000
Gain/loss Sales Vehicle 8-1300 Rp 5,600,000
Freight Collected 8-1400 Rp 19,025,000
Late Fees Collected 8-1500 Rp 5,000,000
Income summary 3-1300

Income Summary 3-1300 Rp 1,448,373,680

Sales Return 4-1200
Sales Discount 4-1300
Cost of Goods Sold 5-1100
Freight Paid 5-1200
Advertising Expenses 6-1100
Telepon, Water and Electricity 6-1200
Expense
Store Supplies Expense 6-1300
Bad Debt Expense 6-1400
Spoilage Expense 6-1450
Depreciation Expenses 6-1500
Insurance Expense 6-1600
Rent Expense 6-1700
Wages & Salaries Expense 6-1800
Other Operating Expense 6-9000
Interest Expense 9-1100
Bank Service Charge 9-1200
Late Fee Paid 9-1300
Income Tax Expense 6-9999

Income summary 3-1300 Rp 264,611,320

Tn Suryono Capital 3-1100

Tn Suryono Capital 3-1100 Rp 23,100,000

Prive 3-1200
TRI
KEUANGAN
R 2015

Kredit

Rp 1,712,985,000

Rp 66,000,000
Rp 32,422,000
Rp 1,147,800,000
Rp 5,720,000
Rp 1,850,000
Rp 6,550,000
Rp 19,650,000
Rp 8,855,900
Rp 37,000,000
Rp 6,000,000
Rp 8,000,000
Rp 27,000,000
Rp 49,500,000
Rp 8,300,000
Rp 8,515,000
Rp 3,550,000
Rp 1,950,000
Rp 9,710,780

Rp 264,611,320

Rp 23,100,000
 UD WIRASTRI
NERACA SALDO SETELAH PENUTUPAN
31 DESEMBER 2015

No.
Name Account Debit
Account
1-1100 Cash in Bank Rp 243,868,000
1-1200 Petty Cash Rp 500,000
1-1300 Accounts Receivable Rp 658,530,000
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory Rp 541,500,000
1-1600 Store Supplies Rp 7,000,000
1-1700 Prepaid Insurance Rp 10,000,000
1-1800 Prepaid Rent Rp 19,000,000
1-1900 Prepaid Tax Rp 89,000,000
1-2100 Stock Invesment Rp 70,000,000
1-3100 Equipment at Cost Rp 60,000,000
1-3110 Equipment Accumulated Depr.
2-1200 Accounts Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-2100 Bank Permata Loan
3-1100 Tn Suryono Capital

TOTAL Rp 1,699,398,000
ENUTUPAN
5

Credit

Rp 19,755,900

Rp 6,000,000
Rp 717,420,000
Rp 9,710,780
Rp 19,570,000
Rp 285,000,000
Rp 641,941,320

Rp 1,699,398,000