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 UD. WIRASTRI
JURNAL UMUM (PENYESUAIAN)
31 DESEMBER 2015

Date Doc. No Description Ref Debit Credit

UD. WIRASTRI

1
 JURNAL UMUM (PENUTUP)
31 DESEMBER 2015
Dat
Description Ref Debit Credit
e

2
 UD. WIRASTRI
NERACA LAJUR
31 DESEMBER 2015
Acc. Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance
Account Name
No Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
1-1100 Cash in Bank
1-1200 Petty Cash
1-1300 Accounts 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 Invesment
1-3100 Equipment
Equipment Accumulated
1-3110
Depr.
2-1100 Master Card
2-1200 Accounts Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank Permata Loan
3-1100 Tn. Suryono Capital
3-1200 Tn. Suryono Drawing
3-1300 Income Summary
4-1100 Sales
4-1200 Sales Return
4-1300 Sales Discount
5-1100 Cost of Goods Sold
5-1200 Freight Paid
5-1300 Purchase Discount
6-1100 Advertising Expenses

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-3/11

 Telepon, and Electricity
6-1200
Expense
6-1300 StoreSupplies Expense
6-1400 Bad Debt Expense
6-1450 Spoilage Expense
6-1500 Depreciation Expenses
6-1600 Insurance Expense
6-1700 Rent Expense
6-1800 Wages & Salaries Expense
6-1900 Other Operating Expense
8-1100 Interest Revenue
8-1200 Deviden Income
8-1300 Gain (loss) on sale of Stocks
8-1400 Freight Collected
8-1500 Late Fees Collected
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Late Fees Paid

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-4/11

 UD. WIRASTRI
LAPORAN LABA RUGI
Untuk Periode yang Berakhir 31 Desember 2015

UD. WIRASTRI
LAPORAN LABA DITAHAN

6018-P1-15/16 Hak Cipta pada Kemdikbud

SPK-5/11
 Untuk Periode yang Berakhir 31 Desember 2015

       

6018-P1-15/16 Hak Cipta pada Kemdikbud

SPK-6/11
 UD. WIRASTRI
LAPORAN POSISI KEUANGAN
31 DESEMBER 2015

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-7/11

 UD. WIRASTRI
LAPORAN ARUS KAS
Untuk Periode yang Berakhir 31 Desember 2015

UD. WIRASTRI

6018-P1-15/16 Hak Cipta pada Kemdikbud

SPK-8/11
 NERACA SALDO SETELAH PENUTUPAN
31 DESEMBER 2015

No. Account Name Account Debit Credit

6018-P1-15/16 Hak Cipta pada Kemdikbud

SPK-9/11