GENERAL LEDGER EXCEL

Company Name UD. WIRASTRI

Date 31
Month December
Year 2016

Daftar Akun Buku Besar BB Pembantu

Daftar Kode

Jurnal

Neraca Lajur
EXCEL

antu Laba Rugi

Neraca
UD. WIRASTRI
ACCOUNT LIST
Bulan : December 2016

Pos
Account Pos
Account Name Statemen
Number Balance
t
ASSETS - -
CURRENT ASSETS - -
1-1100 Cash In Bank Db NRC
1-1200 Petty Cash Db NRC
1-1300 Accounts Receivable Db NRC
1-1400 Allowance for Doubtful Debt Kr NRC
1-1500 Inventory Db NRC
1-1600 Store Supplies Db NRC
1-1700 Prepaid Insurance Db NRC
1-1800 Prepaid Rent Db NRC
1-1910 Prepaid Tax - -
1-1920 PPN Income Db NRC
INVESTMENT - -
1-2100 Stock Investmen Db NRC
FIXED ASSETS - -
1-3100 Equipment at cost Db NRC
1-3210 Equipment aAccumulated Depr Kr NRC
2-1100 Credit Card Kr NRC
2-1200 Accounts Payable Kr NRC
2-1300 Income Tax Payable Kr NRC
2-1400 PPN Payable Kr NRC
2-1500 PPN Outcome Kr NRC
LONG TERM LIABILITIES - -
2-2100 Permata Bank Loan Kr NRC
EQUITY
3-1100 Tn. Suryono Capital Kr NRC
3-1200 Tn. Suryono Drawing Db NRC
3-1300 Income Summary Kr NRC
REVENUES - -
4-1100 Sales Kr LR
4-1200 Sales Return Db LR
4-1300 Sales Discount Db LR
COST OF GOODS SOLD - -
5-1100 Cost of good Sold Db LR
5-1200 Freight Paid Db LR
5-1300 Purchase Discount Kr LR
OPERATING EXPENSES - -
6-1100 Advertising Expense Db LR
6-1200 Telephone & Electricity Expense Db LR
6-1300 Store Supplies Expense Db LR
6-1400 Bad Debt Expense Db LR
6-1450 Spoliage Expense Db LR
6-1500 Depreciation Expense Db LR
6-1600 Insurance Expense Db LR
6-1700 Rent Expense Db LR
6-1800 Wages & Salaries Expense Db LR
6-1900 Other Operating Expense Db LR
OTHER REVENUES AND GAINS - -
8-1100 Interest Income Kr LR
8-1200 Deviden Income Kr LR
8-1300 Gain (loss) on sales of stock Kr LR
8-1400 Freight Collected Kr LR
8-1500 Late Fees Collected Kr LR
OTHER EXPENSES AND LOSSES - -
9-1100 Interest Expense Db LR
9-1200 Bank Service Charge Db LR
9-1300 Late Fees Paid Db LR
9-1400 Income Tax Expense Db LR
JUMLAH
 Menu

Beginning Balance Beginning

In Debet Balance In Kredit

129,740,000
5,000,000
82,500,000
8,500,000
520,000,000
14,500,000
12,000,000
24,000,000

31,080,000

112,000,000

60,000,000
4,800,000
2,100,000
66,000,000

10,720,000
41,800,000

300,000,000

400,430,000
22,100,000

526,000,000
14,000,000
28,000,000

310,800,000
5,500,000
26,100,000

1,100,000
5,600,000
11,150,000
3,600,000
8,500,000
4,800,000
6,000,000
22,000,000
49,500,000
6,000,000

30,000,000
59,680,000
5,600,000
18,800,000
4,800,000

5,500,000
3,300,000
1,800,000
5,260,000
1,505,330,000 1,505,330,000
UD. WIRASTRI
ACCOUNT SUBSIDIARY LIST Menu
Bulan : December2016

Kode Nama Status Saldo Awal

C001 TOKO CAHAYA ELEKTRO Piutang 33,000,000

C002 TOKO ELEKTRO JAYA Piutang 27,500,000
C003 TOKO INDO MAJU Piutang 22,000,000
C004 TOKO MERAH PUTIH Piutang

S001 PT SURYA Hutang 22,000,000

S002 PT INDOTECH Hutang 16,500,000
S003 PT JAYA TECH Hutang 27,500,000

Item Name Quantity Price/Unit Jumlah

PM300 PORTEGE-M300 20 Rp 16,000,000 Rp 320,000,000
SM300 SATELITE-M300 16 Rp 12,500,000 Rp 200,000,000
TOTAL Rp 520,000,000
 UD. WIRASTRI
JURNAL UMUM
Bulan : December2016

Bantu
Akun 1 Akun 2 Bantu 1 Tanggal Bukti
2
0 0 0 0
11-1100 1 0 0 01/12/2016 BKM12-1
18-1200 1 0 0 01/12/2016 BKM12-1
0 0 0 0
0 0 0 0
16-1100 1 0 0 02/12/2016 V12-1
11-1200 1 0 0 02/12/2016 V12-1
0 0 0 0
0 0 0 0
21-1100 2 0 0 03/12/2016 BKM12-2
14-1300 1 0 0 03/12/2016 BKM12-2
11-1300 1 1C001 1 03/12/2016 BKM12-2
0 0 0 0
0 0 0 0
16-1200 1 0 0 04/12/2016 V12-2
21-1200 2 0 0 04/12/2016 V12-2
0 0 0 0
0 0 0 0
16-1900 1 0 0 05/12/2016 BM12-1
12-1100 1 0 0 05/12/2016 BM12-1
0 0 0 0
0 0 0 0
21-1300 2 1C002 1 06/12/2016 F12-1
15-1100 1 0 0 06/12/2016 F12-1
14-1100 1 0 0 06/12/2016 F12-1
12-1500 1 0 0 06/12/2016 F12-1
11-1500 1 1PM300 1 06/12/2016 F12-1
21-1500 2 1SM300 1 06/12/2016 F12-1
0 0 0 0
0 0 0 0
12-1200 1 1S003 1 06/12/2016 BKK12-1
31-1100 3 0 0 06/12/2016 BKK12-1
15-1300 1 0 0 06/12/2016 BKK12-1
0 0 0 0
0 0 0 0
14-1200 1 0 0 07/12/2016 NK12-1
22-1500 2 0 0 07/12/2016 NK12-1
31-1300 3 2C002 2 07/12/2016 NK12-1
0 0 0 0
 0 0 0 0
31-1500 3 2PM300 2 07/12/2016 BM12-2
41-1500 4 2SM300 2 07/12/2016 BM12-2
25-1100 2 0 0 07/12/2016 BM12-2
0 0 0 0
0 0 0 0
11-1600 1 0 0 09/12/2016 V12-3
31-1200 3 0 0 09/12/2016 V12-3
0 0 0 0
0 0 0 0
22-1200 2 1S001 1 09/12/2016 BKK12-2
41-1100 4 0 0 09/12/2016 BKK12-2
0 0 0 0
0 0 0 0
11-1920 1 0 0 10/12/2016 F05
51-1500 5 3PM300 3 10/12/2016 F05
61-1500 6 3SM300 3 10/12/2016 F05
32-1200 3 2S003 2 10/12/2016 F05
0 0 0 0
0 0 0 0
42-1200 4 3S003 3 11/12/2016 NK-1
71-1500 7 4PM300 4 11/12/2016 NK-1
81-1500 8 4SM300 4 11/12/2016 NK-1
21-1920 2 0 0 11/12/2016 NK-1
0 0 0 0
0 0 0 0
51-1100 5 0 0 12/12/2016 BKM12-3
24-1300 2 0 0 12/12/2016 BKM12-3
41-1300 4 3C002 3 12/12/2016 BKM12-3
0 0 0 0
0 0 0 0
61-1100 6 0 0 13/12/2016 KN01
35-1100 3 0 0 13/12/2016 KN01
24-1100 2 0 0 13/12/2016 KN01
32-1500 3 0 0 13/12/2016 KN01
18-1400 1 0 0 13/12/2016 KN01
91-1500 9 5PM300 5 13/12/2016 KN01
101-1500 10 5SM300 5 13/12/2016 KN01
0 0 0 0
0 0 0 0
71-1100 7 0 0 14/12/2016 BKM12-4
51-1300 5 4C002 4 14/12/2016 BKM12-4
0 0 0 0
0 0 0 0
12-1400 1 0 0 15/12/2016 BKK12-3
 81-1100 8 0 0 15/12/2016 BKK12-3
0 0 0 0
0 0 0 0
13-1200 1 0 0 17/12/2016 V12-4
41-1200 4 0 0 17/12/2016 V12-4
0 0 0 0
0 0 0 0
61-1300 6 2C001 2 18/12/2016 F12-2
45-1100 4 0 0 18/12/2016 F12-2
34-1100 3 0 0 18/12/2016 F12-2
42-1500 4 0 0 18/12/2016 F12-2
28-1400 2 0 0 18/12/2016 F12-2
111-1500 11 6PM300 6 18/12/2016 F12-2
121-1500 12 6SM300 6 18/12/2016 F12-2
0 0 0 0
0 0 0 0
52-1200 5 0 0 18/12/2016 C12-4
91-1100 9 0 0 18/12/2016 C12-4
25-1300 2 0 0 18/12/2016 C12-4
0 0 0 0
0 0 0 0
101-1100 10 0 0 20/12/2016 BKM12-5
11-1400 1 0 0 20/12/2016 BKM12-5
0 0 0 0
0 0 0 0
15-1200 1 0 0 22/12/2016 A17
31-1920 3 0 0 22/12/2016 A17
131-1500 13 7PM300 7 22/12/2016 A17
141-1500 14 7SM300 7 22/12/2016 A17
62-1200 6 2S001 2 22/12/2016 A17
0 0 0 0
0 0 0 0
72-1200 7 1S002 1 23/12/2016 BKK12-5
19-1300 1 0 0 23/12/2016 BKK12-5
111-1100 11 0 0 23/12/2016 BKK12-5
0 0 0 0
0 0 0 0
121-1100 12 0 0 25/12/2016 BKM12-6
71-1300 7 1C003 1 25/12/2016 BKM12-6
18-1500 1 0 0 25/12/2016 BKM12-6
0 0 0 0
0 0 0 0
26-1900 2 0 0 26/12/2016 V12-5
51-1200 5 0 0 26/12/2016 V12-5
0 0 0 0
 0 0 0 0
81-1300 8 2C003 2 27/12/2016 F12-3
55-1100 5 0 0 27/12/2016 F12-3
44-1100 4 0 0 27/12/2016 F12-3
52-1500 5 0 0 27/12/2016 F12-3
38-1400 3 0 0 27/12/2016 F12-3
151-1500 15 8PM300 8 27/12/2016 F12-3
161-1500 16 8SM300 8 27/12/2016 F12-3
0 0 0 0
0 0 0 0
131-1100 13 0 0 27/12/2016 BKM12-7
19-1400 1 0 0 27/12/2016 BKM12-7
18-1300 1 0 0 27/12/2016 BKM12-7
11-2100 1 0 0 27/12/2016 BKM12-7
0 0 0 0
0 0 0 0
25-1200 2 0 0 29/12/2016 G11
41-1920 4 0 0 29/12/2016 G11
171-1500 17 9PM300 9 29/12/2016 G11
181-1500 18 9SM300 9 29/12/2016 G11
82-1200 8 2S002 2 29/12/2016 G11
0 0 0 0
0 0 0 0
12-2100 1 0 0 30/12/2016 BKK12-6
19-1100 1 0 0 30/12/2016 BKK12-6
141-1100 14 0 0 30/12/2016 BKK12-6
0 0 0 0
0 0 0 0
22-1100 2 0 0 31/12/2016 BKK12-7
29-1100 2 0 0 31/12/2016 BKK12-7
151-1100 15 0 0 31/12/2016 BKK12-7
0 0 0 0
0 0 0 0

Tanggal Bukti

12/31/2016 BM12-3
12/31/2016 BM12-3

12/31/2016 BM12-4
12/31/2016 BM12-4
12/31/2016 BM12-4
12/31/2016 BM12-5
12/31/2016 BM12-5
12/31/2016 BM12-5
12/31/2016 BM12-5
12/31/2016 BM12-5
12/31/2016 BM12-5
12/31/2016 BM12-5
12/31/2016 BM12-5

12/31/2016 BM12-6
12/31/2016 BM12-6

12/31/2016 BM12-7
12/31/2016 BM12-7
12/31/2016 BM12-7
12/31/2016 BM12-7
12/31/2016 BM12-7
 Kode Kode
Keterangan Debet
Akun Bantu
Penerimaan Deviden Kas
Cash in Bank 1-1100 2,500,000
Dividend Income 8-1200

Pembuatan brosur untuk keperluan iklan

Advertising Expense 6-1100 750,000
Petty Cash 1-1200

Pelunasan faktur Toko Cahaya Elektro

Cash in Bank 1-1100 32,340,000
Sales Discount 4-1300 660,000
Accounts Receivable 1-1300 C001

Pembayaran listrik & telepon bulan November

Telephone & Electricity Expense 6-1200 950,000
Petty Cash 1-1200

Pembayaran tiket dengan mastercard

Other Operating Expense 6-1900 1,500,000
Credit Card 2-1100

Penjualan kredit kepada Toko Elektro Jaya

Accounts Receivable 1-1300 C002 245,300,000
Cost of Goods Sold 5-1100 190,500,000
Sales 4-1100
PPN Outcome 2-1500
Inventory 1-1500 PM300
Inventory 1-1500 SM300

Pelunasan faktur PT Jaya Tech

Accounts Payable 2-1200 S003 27,500,000
Cash in Bank 1-1100
Purchase Discount 5-1300

Retur penjualan Toko Elektro Jaya

Sales Return 4-1200 52,000,000
PPN Outcome 2-1500 5,200,000
Accounts Receivable 1-1300 C002
Inventory 1-1500 PM300 32,000,000
Inventory 1-1500 SM300 12,500,000
Cost of Goods Sold 5-1100

Pembelian Perlengkapan toko

Store Supplies 1-1600 1,000,000
Petty Cash 1-1200

Pelunasan faktur PT Surya

Accounts Payable 2-1200 S001 22,000,000
Cash in Bank 1-1100

Pembelian kredit PT Jaya Tech

PPN Income 1-1920 27,600,000
Inventory 1-1500 PM300 176,000,000
Inventory 1-1500 SM300 100,000,000
Accounts Payable 2-1200 S003

Retur pembelian PT Jaya Tech

Accounts Payable 2-1200 S003 45,100,000
Inventory 1-1500 PM300
Inventory 1-1500 SM300
PPN Income 1-1920

Pelunasan faktur Toko Elektro Jaya

Cash in Bank 1-1100 184,338,000
Sales Discount 4-1300 3,762,000
Accounts Receivable 1-1300 C002

Penjualan Tunai
Cash in Bank 1-1100 226,645,000
Cost of Goods Sold 5-1100 180,000,000
Sales 4-1100
PPN Outcome 2-1500
Freight Collected 8-1400
Inventory 1-1500 PM300
Inventory 1-1500 SM300

Pelunasan Faktur Toko Elektro Jaya

Cash in Bank 1-1100 27,500,000
Accounts Receivable 1-1300 C002

Pembayaran PPN untuk bulan November

PPN Payable 2-1400 10,720,000
Cash in Bank 1-1100

Pengambilan Prive
Tn. Suryono Drawing 3-1200 1,000,000
Petty Cash 1-1200

Penjualan kredit Toko Cahaya Elektro

Accounts Receivable 1-1300 C001 188,185,000
Cost of Goods Sold 5-1100 146,000,000
Sales 4-1100
PPN Outcome 2-1500
Freight Collected 8-1400
Inventory 1-1500 PM300
Inventory 1-1500 SM300

Pelunasan faktur PT Jaya Tech

Accounts Payable 2-1200 258,500,000
Cash in Bank 1-1100
Purchase Discount 5-1300

Penghapusan Piutang
Cash in Bank 1-1100 6,000,000
Allowance for Doubtful Debt 1-1400

Pembelian Kredit
Freight Paid 5-1200 100,000
PPN Income 1-1920 36,700,000
Inventory 1-1500 PM300 192,000,000
Inventory 1-1500 SM300 175,000,000
Accounts Payable 2-1200 S001

Pelunasan Faktur
Accounts Payable 2-1200 S002 16,500,000
Late Fees Paid 9-1300 150,000
Cash in Bank 1-1100

Pelunasan Faktur
Cash in Bank 1-1100 22,200,000
Accounts Receivable 1-1300 C003
Late Fees Collected 8-1500

Beban operasi lain-lain

Other Operating Expense 6-1900 800,000
Petty Cash 1-1200
Penjualan Kredit Toko Indo Maju
Accounts Receivable 1-1300 C003 470,345,000
Cost of Goods Sold 5-1100 365,000,000
Sales 4-1100
PPN Outcome 2-1500
Freight Collected 8-1400
Inventory 1-1500 PM300
Inventory 1-1500 SM300

Penjualan Saham
Cash in Bank 1-1100 41,538,420
Income Tax Expense 9-1400 41,580
Gain (Loss) on sales of stock 8-1300 3,220,000
Stock Investment 1-2100

Pembelian kepada PT INDOTECH

Freight Paid 5-1200 120,000
PPN Income 1-1920 28,500,000
Inventory 1-1500 PM300 160,000,000
Inventory 1-1500 SM300 125,000,000
Accounts Payable 2-1200 S002

Pembayaran angsuran pinjaman bank

Permata Bank Loan 2-2100 15,000,000
Interest Expense 9-1100 3,000,000
Cash in Bank 1-1100

Peluanasan kartu kredit

Credit Card 2-1100 3,600,000
Interest Expense 9-1100 15,000
Cash in Bank 1-1100

AMOUNT 3,866,880,000

Kode Kode
Keterangan Debet
Akun Bantu
Spoliage Expense 6-1450 Rp 28,500,000.00
Inventory 1-1500

Cash In Bank 1-1100 Rp 2,750,000.00

Bank Service Charge 9-1200 Rp 250,000.00
Interest Income 8-1100
Store Supplies Expense 6-1300 Rp 8,500,000.00
Store Supplies 1-1600
Rent Expense 6-1700 Rp 5,000,000.00
Prepaid Rent 1-1800
Insurance Expense 6-1600 Rp 2,000,000.00
Prepaid Insurance 1-1700
Bad Debt Expense 6-1400 Rp 5,225,900.00
Allowance for Doubtful Debt 1-1400

Depreciation Expense 6-1500 Rp 1,200,000.00

Equipment aAccumulated Depr 1-3210

PPN Outcome 2-1500 Rp 139,350,000.00

PPN Income 1-1920
PPN Payable 2-1400
Income Tax Expense 9-1400 Rp 10,275,000.00
Income Tax Payable 2-1300

AMOUNT Rp 203,050,900.00
Menu

Kredit

2,500,000

750,000

33,000,000

950,000

1,500,000

223,000,000
22,300,000
128,000,000
62,500,000

26,675,000
825,000

57,200,000
 44,500,000

1,000,000

22,000,000

303,600,000

16,000,000
25,000,000
4,100,000

188,100,000

206,000,000
20,600,000
45,000
80,000,000
100,000,000

27,500,000
 10,720,000

1,000,000

171,000,000
17,100,000
85,000
96,000,000
50,000,000

250,745,000
7,755,000

6,000,000

403,800,000

16,650,000

22,000,000
200,000

800,000
 427,500,000
42,750,000
95,000
240,000,000
125,000,000

44,800,000

313,620,000

18,000,000

3,615,000

3,866,880,000

Kredit

Rp 28,500,000.00

Rp 3,000,000.00
Rp 8,500,000.00

Rp 5,000,000.00

Rp 2,000,000.00

Rp 5,225,900.00

Rp 1,200,000.00

Rp 119,780,000.00
Rp 19,570,000.00

Rp 10,275,000.00

Rp 203,050,900.00
UD. WIRASTRI
GENERAL LEDGER
Bulan : December2016

Kode Akun 1-1100

Nama Akun Cash In Bank

No Tanggal Bukti Keterangan Debet

1 12/1/2016 BKM12-1 Cash in Bank 2,500,000

2 12/3/2016 BKM12-2 Cash in Bank 32,340,000
3 12/6/2016 BKK12-1 Cash in Bank
4 12/9/2016 BKK12-2 Cash in Bank
5 12/12/2016 BKM12-3 Cash in Bank 184,338,000
6 12/13/2016 KN01 Cash in Bank 226,645,000
7 12/14/2016 BKM12-4 Cash in Bank 27,500,000
8 12/15/2016 BKK12-3 Cash in Bank
 Menu

Pos Saldo : Db
Saldo Awal : 129,740,000

Kredit Saldo

132,240,000
164,580,000
26,675,000 137,905,000
22,000,000 115,905,000
300,243,000
526,888,000
554,388,000
10,720,000 543,668,000
UD. WIRASTRI
BUKU BESAR PEMBANTU
Bulan : December2016

Kode Pembantu C001

Kode Relasi TOKO CAHAYA ELEKTRO

No Tanggal Bukti Keterangan Debet

1 12/3/2016 BKM12-2 Accounts Receivable

2 12/18/2016 F12-2 Accounts Receivable 188,185,000
3
4
5
6
7
8
 Menu

Status : Piutang
Saldo Awal : 33,000,000

Kredit Saldo

33,000,000 -
188,185,000
-
-
-
-
-
-
UD. WIRASTRI
WORKSHEET
Bulan : December2016

Neraca Saldo Pos

Kode Akun Nama Akun Pos Saldo
Debet Kredit Laporan
1-1100 Cash In Bank Db 324,396,420 - NRC
1-1200 Petty Cash Db 500,000 - NRC
1-1300 Accounts Receivable Db 658,530,000 - NRC
1-1400 Allowance for Doubtful Debt Kr - 14,500,000 NRC
1-1500 Inventory Db 570,000,000 - NRC
1-1600 Store Supplies Db 15,500,000 - NRC
1-1700 Prepaid Insurance Db 12,000,000 - NRC
1-1800 Prepaid Rent Db 24,000,000 - NRC
1-1910 Prepaid Tax - - - -
1-1920 PPN Income Db 119,780,000 - NRC
1-2100 Stock Investmen Db 67,200,000 - NRC
1-3100 Equipment at cost Db 60,000,000 - NRC
1-3210 Equipment aAccumulated Depr Kr - 4,800,000 NRC
2-1100 Credit Card Kr - - NRC
2-1200 Accounts Payable Kr - 717,420,000 NRC
2-1300 Income Tax Payable Kr - - NRC
2-1400 PPN Payable Kr - - NRC
2-1500 PPN Outcome Kr - 139,350,000 NRC
2-2100 Permata Bank Loan Kr - 285,000,000 NRC
3-1100 Tn. Suryono Capital Kr - 400,430,000 NRC
3-1200 Tn. Suryono Drawing Db 23,100,000 - NRC
3-1300 Income Summary Kr - - NRC
4-1100 Sales Kr - 1,553,500,000 LR
4-1200 Sales Return Db 66,000,000 - LR
4-1300 Sales Discount Db 32,422,000 - LR
5-1100 Cost of good Sold Db 1,147,800,000 - LR
5-1200 Freight Paid Db 5,720,000 - LR
5-1300 Purchase Discount Kr - 34,680,000 LR
6-1100 Advertising Expense Db 1,850,000 - LR
6-1200 Telephone & Electricity Expense Db 6,550,000 - LR
6-1300 Store Supplies Expense Db 11,150,000 - LR
6-1400 Bad Debt Expense Db 3,600,000 - LR
6-1450 Spoliage Expense Db 8,500,000 - LR
6-1500 Depreciation Expense Db 4,800,000 - LR
6-1600 Insurance Expense Db 6,000,000 - LR
6-1700 Rent Expense Db 22,000,000 - LR
6-1800 Wages & Salaries Expense Db 49,500,000 - LR
6-1900 Other Operating Expense Db 8,300,000 - LR
8-1100 Interest Income Kr - 30,000,000 LR
8-1200 Deviden Income Kr - 62,180,000 LR
8-1300 Gain (loss) on sales of stock Kr - 2,380,000 LR
8-1400 Freight Collected Kr - 19,025,000 LR
8-1500 Late Fees Collected Kr - 5,000,000 LR
9-1100 Interest Expense Db 8,515,000 - LR
9-1200 Bank Service Charge Db 3,300,000 - LR
9-1300 Late Fees Paid Db 1,950,000 - LR
9-1400 Income Tax Expense Db 5,301,580 - LR
AMOUNT 3,268,265,000 3,268,265,000
NET PROFIT
 Menu

Laba Rugi Neraca

Debet Kredit Debet Kredit
- - 324,396,420 -
- - 500,000 -
- - 658,530,000 -
- - - 14,500,000
- - 570,000,000 -
- - 15,500,000 -
- - 12,000,000 -
- - 24,000,000 -
- - - -
- - 119,780,000 -
- - 67,200,000 -
- - 60,000,000 -
- - - 4,800,000
- - - -
- - - 717,420,000
- - - -
- - - -
- - - 139,350,000
- - - 285,000,000
- - - 400,430,000
- - 23,100,000 -
- - - -
- 1,553,500,000 - -
66,000,000 - - -
32,422,000 - - -
1,147,800,000 - - -
5,720,000 - - -
- 34,680,000 - -
1,850,000 - - -
6,550,000 - - -
11,150,000 - - -
3,600,000 - - -
8,500,000 - - -
4,800,000 - - -
6,000,000 - - -
22,000,000 - - -
49,500,000 - - -
8,300,000 - - -
- 30,000,000 - -
 - 62,180,000 - -
- 2,380,000 - -
- 19,025,000 - -
- 5,000,000 - -
8,515,000 - - -
3,300,000 - - -
1,950,000 - - -
5,301,580 - - -
1,393,258,580 1,706,765,000 1,875,006,420 1,561,500,000
313,506,420 313,506,420
1,706,765,000 1,706,765,000 1,875,006,420 1,875,006,420
UD. WIRASTRI
LABA RUGI Menu
Bulan : December2016

Kode
Nama Akun
Akun

4-1100 Sales 1,553,500,000

4-1200 Sales Return 66,000,000
4-1300 Sales Discount 32,422,000
Net Sales - 1,455,078,000
5-1100 Cost of good Sold 1,147,800,000
5-1200 Freight Paid 5,720,000
5-1300 Purchase Discount 34,680,000
Cost of Sales - 1,118,840,000
Gross Profit (Losses) -
6-1100 Advertising Expense 1,850,000
6-1200 Telephone & Electricity Expense 6,550,000
6-1300 Store Supplies Expense 11,150,000
6-1400 Bad Debt Expense 3,600,000
6-1450 Spoliage Expense 8,500,000
6-1500 Depreciation Expense 4,800,000
6-1600 Insurance Expense 6,000,000
6-1700 Rent Expense 22,000,000
6-1800 Wages & Salaries Expense 49,500,000
6-1900 Other Operating Expense 8,300,000
Total Expenses -
Income from Operation -
8-1100 Interest Income 30,000,000
8-1200 Deviden Income 62,180,000
8-1300 Gain (loss) on sales of stock 2,380,000
8-1400 Freight Collected 19,025,000
8-1500 Late Fees Collected 5,000,000
Total Other Revenues - 118,585,000
9-1100 Interest Expense 8,515,000
9-1200 Bank Service Charge 3,300,000
9-1300 Late Fees Paid 1,950,000
9-1400 Income Tax Expense 5,301,580
Total Other Expense - 19,066,580
#N/A -
Menu

336,238,000

122,250,000
213,988,000

99,518,420
313,506,420
UD. WIRASTRI
Menu
NERACA
Tanggal : 31December2016

Kode
Nama Akun
Akun

1-100 #N/A -
1-110 #N/A -
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1-130 #N/A -
1-140 #N/A -
1-150 #N/A -
1-160 #N/A -
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1-210 #N/A -
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1-230 #N/A -
1-240 #N/A -
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2-200 #N/A -
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3-100 #N/A -
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3-300 #N/A -
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TOTAL KEWAJIBAN & EKUITAS -

Jumlah Ekuitas -

TOTAL KEWAJIBAN & EKUITAS -