PT.

WAHANA SURYA ANUGERAH

JURNAL PENUTUP
JANUARI 2016

Tanggal Keterangan Ref Debit Kredit

Jan 31 Sales 235,800,000
Service Revenue 6,400,000
Purchase Discount 3,263,000
Rent Revenue 1,000,000
Interest Revenue 1,200,000
Income Summary 247,663,000
31 Income Summary 172,785,567
Sales Return and Allowance 700,000
Sales Discount 2,493,400
Purchase 135,000,000
Freight In 850,000
Salary Expense - Sales 13,000,000
Advertising Expense 800,000
Office Supplies Expense 2,800,000
Depreciation Expense of Vehicles 4,100,000
Insurance Expense - Vehicles 500,000
Freight Out 860,000
Bad Debt Expense 3,858,000
Depreciation Expense of Building 812,500
Depreciation Expense of Equipment 291,667
Insurance Expense - Property 2,000,000
Other General and Administration Expese 1,750,000
Interest Expense 470,000
Income Tax Company 2,500,000
31 Income Summary 37,127,433
Retained Earnings 37,127,433
31 Retained Earnings 4,000,000
Prive 4,000,000

Billy Crystal
1962401006
 PT. WAHANA SURYA ANUGERAH
NERACA SALDO PENUTUP
PER 31 JANUARI 2016

No. Rek Keterangan Dr. Cr.

110 Petty Cash 3,500,000
111 Cash on Bank 140,529,600
112 Account Receivable 84,875,000
113 Notes Receivable -
114 Interest Receivable 1,200,000
115 Allowance for Bad Debt 7,358,000
116 Merchandise Inventory 112,750,000
117 Office Supplies 650,000
118 Prepaid Advertising 4,000,000
119 Prepaid Insurance 13,500,000
120 Land 150,000,000
121 Building 200,000,000
122 Accumulated Depreciation of Building 56,875,000
123 Office Equipment 35,000,000
124 Accumulated Depreciation of Equipment 21,291,667
125 Vehicles 250,000,000
126 Accumulated Depreciation of Vehicles 110,700,000
127 VAT In 13,500,000
210 Account Payable 26,900,000
211 Salary Payable -
212 Interest Payable 470,000
213 Unearned Revenue 7,000,000
215 Income Tax Payable - Employee 650,000
216 Income Tax Payable - Company 2,500,000
217 VAT Out 24,150,000
218 VAT Clearing
220 Bank Loan 27,000,000
221 Mortgage Payable 160,337,500
222 Notes Payable 20,000,000
310 Common Stocks
311 Preferred Stock 446,080,000
312 Retained Earnings 98,192,433
313 Mr. Wijaya Prive
314 Income Summary
410 Sales
411 Sales Return and Allowance
412 Sales Discount
413 Service Revenue
510 Purchase
511 Purchase Return and Allowance
512 Purchase Discount
513 Freight In
520 Salary Expense - Sales
521 Advertising Expense
522 Office Supplies Expense
523 Depreciation Expense of Vehicles
524 Vehicles Maintenance Expense
525 Insurance Expense - Vehicles
526 Freight Out
528 Other Sales Expense
530 Salary Expense - Office
531 Office Supplies Expense
532 Bad Debt Expense
534 Depreciation Expense of Building
535 Depreciation Expense of Equipment
536 Insurance Expense - Property
539 Other General and Administration Expense
710 Interest Expense
720 Loss on Sale of Fixed Asset
730 Income Tax Company
810 Rent Revenue
811 Interest Revenue
812 Gain on Sale of Fixed Asset
TOTAL 1,009,504,600 1,009,504,600

Billy Crystal -
1962401006