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  • 6018-P1-Akuntansi-Lembar Kerja-Buku Besar

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    The document contains excerpts from the general ledger of a company named UD. Wirastri for the month of December 2015. It includes sections for accounts payable subsidiary ledger, accounts receivable subsidiary ledger, general ledger accounts for cash in bank, petty cash, accounts receivable, allowance for doubtful debts, merchandise inventory, office supplies, prepaid insurance, prepaid rent and VAT. Each section lists account numbers and balances.

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    6018-P1-AKUNTANSI-LEMBAR KERJA-BUKU BESAR

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    The document contains excerpts from the general ledger of a company named UD. Wirastri for the month of December 2015. It includes sections for accounts payable subsidiary ledger, accounts receivable subsidiary ledger, general ledger accounts for cash in bank, petty cash, accounts receivable, allowance for doubtful debts, merchandise inventory, office supplies, prepaid insurance, prepaid rent and VAT. Each section lists account numbers and balances.

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    © All Rights Reserved
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    10 views17 pages

    6018-P1-Akuntansi-Lembar Kerja-Buku Besar

    Uploaded by

    EMI
    The document contains excerpts from the general ledger of a company named UD. Wirastri for the month of December 2015. It includes sections for accounts payable subsidiary ledger, accounts receivable subsidiary ledger, general ledger accounts for cash in bank, petty cash, accounts receivable, allowance for doubtful debts, merchandise inventory, office supplies, prepaid insurance, prepaid rent and VAT. Each section lists account numbers and balances.

    Copyright:

    © All Rights Reserved
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    of 17

    LEMBAR KERJA

    LEMBAR KERJA
    MENGELOLA BUKU BESAR
    MENGELOLA BUKU BESAR

    PRAKTEK AKUNTANSI KEUANGAN


    WIRASTRI
    (MANUAL)
    PRAKTEK AKUNTANSI KEUANGAN
    (MANUAL)
    UD. WIRASTRI
    BUKU BESAR PEMBANTU UTANG
    DESEMBER 2015

    PT Surya     No. 2-1200-01


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   
                   

    PT Indoteck     No. 2-1200-02


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   
                   
                   
                   

    PT Jaya Tech     No. 2-1200-03


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   
                   
                   
                   

    UD WIRASTRI
    BUKU BESAR PEMBANTU PIUTANG
    DESEMBER 2015

    Toko Cahaya Elektro     No. 1-1300-01


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   

    Toko Elektro Jaya     No. 1-1300-02


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   

    Toko Indah Maju     No. 1-1300-03


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   
                   
                   
                   

    Toko Merah Putih     No. 1-1300-04


    Balance
    Date Description Ref Debit Credit
    Debit Credit
                   
                   
                   
                   
                   
                   

    UD. WIRASTRI
    BUKU BESAR
    DESEMBER 2015

    Cash In Bank     1-1100


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   

    Petty Cash     1-1200


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   

    Accounts Receivable     1-1300


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   

    Allowance for Doubtful Debt     1-1400


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   

    Merchandise Inventory     1-1500


    Balance
    Date Description Ref Debit Credit
    Debit Credit
                   
                   
                   

    Office Supplies     1-1600


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   

    Prepaid Insurance     1-1700


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   

    Prepaid Rent     1-1800


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   

    VAT In     1-1910
    Balance
    Date Description Ref Debit Credit
    Debit Credit
                   
                   
                   
                   
                   
                   
    Investment     1-2100
    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   

    Equipment     1-3100
    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   

    Accumulated Depr. Equipment     1-3110


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   

    Master Card     2-1100


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   

    Account Payable     2-1200


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   

    Accrued Expense     2-1400


    Balance
    Date Description Ref Debit Credit
    Debit Credit
                   

    VAT Out     2-1500


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   

                   

    Income Taxes Payable     2-1600


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   

    Bank Permata Loan     2-2100


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   

    Tn Suryano Capital     3-1100


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   

    Tn Suryano Drawing     3-1200


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
    Income Summary     3-1300
    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   

    Sales Of Merchandise     4-1100


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   

    Sales Return     4-1200


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   

    Sales Discount     4-1300


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   

    Cost of Goods Sold     5-1100


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
    Freight Paid     5-1200
    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   

    Purchases Discount     5-1300


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   

    Advertising Expense     6-1100


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   

    Telephone, Water, and


        6-1200
    Electricity Expenses
    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   

    Store Supplies Expenses     6-1300


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   

    Bad Debts Expense     6-1400


    Balance
    Date Description Ref Debit Credit
    Debit Credit
                   
                   

    Spoilage Expenses     6-1450


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   

    Depreciation Expenses     6-1500


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   

    Insurance Expenses     6-1600


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   

    Rent Expenses     6-1700


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   

    Wages & salaries Expenses     6-1800


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   

    Other Operating Expenses     6-9000


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   

    Intrest Revenue     8-1100


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   

    Devidend Income     8-1200


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   

    Gain/Loss on Sale Of Stock     8-1300


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   

    Freight Collected     8-1400


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   

    Late Fees Collected     8-1500


    Balance
    Date Description Ref Debit Credit
    Debit Credit
                   
                   

    Interest Expenses     8-2100


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   

    Bank Service Charge     8-2200


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   

    Late Fees Paid     8-2300


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   

    Company Income Taxes     9-1000


    Balance
    Date Description Ref Debit Credit
    Debit Credit
                   
                   
                   
                   
    UD. WIRASTRI
    NERACA SALDO
    31 DESEMBER 2015

    No. Account Name Account Debit Credit


    UD. WIRASTRI
    DAFTAR SALDO UTANG
    PER 31 DESEMBER 2015

    No. Nama No. Faktur Tanggal Jumlah

    UD. WIRASTRI
    DAFTAR SALDO PIUTANG
    PER 31 DESEMBER 2015

    No. Nama No. Faktur Tanggal Jumlah

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