UD.

WIRASTRI
JURNAL PENERIMAAN KAS (CASH RECEIPT JOURNAL)
Bulan : Desember 2015

Debit Credit
Date Invoice Serba-Serbi
Description Ref PPN Sales Account
No. Cash In Bank Account
Outcome Discount Receivable Account Name Amount
Number

RECAPITULATION
Debit Credit
Acc Number Amount Acc Number Amount

UD WIRASTRI
 JURNAL PENGELUARAN KAS (CASH PAYMENT JOURNAL)
Bulan : Desember 2015

Debit Credit
Date Cheq
Inv.No. Description Ref
No. Account Account Purchase PPN Cash In
Account Name Amount
Payable Number Discount Income Bank

RECAPITULATION
Debit Credit
Acc Number Amount Acc Number Amount

UD.WIRASTRI
JURNAL PENJUALAN (SALES JOURNAL)
 Bulan : Desember 2015

Inv. Debit Credit COGS (Dr.) /

Date Description Ref
No. Inventory (Cr.)
Account Receivable Sales Freight Collected PPN Outcome

RECAPITULATION
Debit Credit
Acc Number Amount Acc Number Amount

UD.WIRASTRI
JURNAL PEMBELIAN (PURCHASE JOURNAL)
Bulan : Desember 2015
Date Invoice Debit Credit
Description Ref
No. Freight Paid PPN Income Purchase Account Payable

RECAPITULATION
Debit Credit
Acc Number Amount Acc Number Amount
 UD.WIRASTRI
JURNAL UMUM (GENERAL JOURNAL)
Bulan : Desember 2015

Inv.
Date Description Ref Debit Credit
No.

RECAPITULATION
Debit Credit
Acc Number Amount Acc Number Amount
 UD.WIRASTRI
BUKU KAS KECIL (PETTY CASH)
Bulan : Desember 2015

Debit Kredit
Date Invoice No. Description
Account Name Account Number Amount Petty Cash
 UD.WIRASTRI
BUKU BESAR PEMBANTU PIUTANG
(ACCOUNT PAYABLE SUBSIDIARY LEDGER)
Bulan : Desember 2015

Nama :` (Dalam ribuan rupiah)

Balance
Date Description Ref Debit Credit
Debit Credit

Nama :` (Dalam ribuan rupiah)

Balance
Date Description Ref Debit Credit
Debit Credit

Nama :` (Dalam ribuan rupiah)

Balance
Date Description Ref Debit Credit
Debit Credit

Nama :` (Dalam ribuan rupiah)

Balance
Date Description Ref Debit Credit
Debit Credit
 UD.WIRASTRI
BUKU BESAR PEMBANTU UTANG
(ACCOUNT PAYABLE LEDGER)
Bulan : Desember 2015

Nama :` (Dalam ribuan rupiah)

Balance
Date Description Ref Debit Credit
Debit Credit

Nama :` (Dalam ribuan rupiah)

Balance
Date Description Ref Debit Credit
Debit Credit

Nama :` (Dalam ribuan rupiah)

Balance
Date Description Ref Debit Credit
Debit Credit
 KARTU PERSEDIAAN (INVENTORY CARD)
NAMA BARANG : ..........................................

IN OUT BALANCE
Date Inv. No. Description
Quantity Price Amount Quantity Price Amount Quantity Price Amount

KARTU PERSEDIAAN (INVENTORY CARD)

NAMA BARANG : ..........................................

Date Inv. No. Description IN OUT BALANCE

Quantity Price Amount Quantity Price Amount Quantity Price Amount
 UD.WIRASTRI
BUKU BESAR (GENERAL LEDGER)
PER Desember 2015

Nama : Cash In Bank 1-1100

(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Petty Cash 1-1200

(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Accounts Receivable ` 1-1300

(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Allowance for Doubtful Debt 1-1400

(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit
Nama : Merchandise Inventory ` 1-1500
(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Store Supplies ` 1-1600

(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Prepaid Insurance ` 1-1700

(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Prepaid Rent ` 1-1800

(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit
Nama : Prepaid Tax ` 1-1900
(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : PPN Income ` 1-1910

(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Prepaid PPN ` 1-1920

(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Equipment At Cost ` 1-2100

(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit
Nama : Equipment Accum Dep ` 1-2110
(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Accounts Payable ` 2-1100

(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Expense Payable ` 2-1200

(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Income Tax Payable ` 2-1300

(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit
Nama : PPN Payable ` 2-1400
(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : PPN Outcome ` 2-1500

(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Dividend Payable ` 2-1600

(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Bank Danamon Loan ` 2-2100

(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit
Nama : Capital Stock ` 3-1100
(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Retained Earnings ` 3-1200

(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Dividend ` 3-1300

(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Income Summary ` 3-1400

(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit
Nama : Sales ` 4-1100
(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Sales Return ` 4-1200

(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Cost of Goods Sold ` 5-1100

(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Freight Paid ` 5-1200

(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit
Nama : Advertising Expense ` 6-1000
(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Telephone & Electricity Expense ` 6-1100

(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Store Supplies Expense 6-1200

(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Bad Debts Expense 6-1300

(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit
Nama : Depreciation Expense ` 6-1400
(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Insurance Expense ` 6-1500

(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Rent Expense ` 6-1600

(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Wages and Salaries Expense ` 6-1700

(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit
Nama : Other Operating Expense ` 6-1800
(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Interest Revenue ` 8-1100

(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Interest Expense ` 9-1100

(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Bank Service Charge ` 9-1200

(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit
Nama : Income Tax Expense ` 9-1300
(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : `
(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : `
(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit

Nama :
(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit
Nama :
(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit

Nama :
(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit

Nama :
(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : `
(Dalam ribuan rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit
 UD.WIRASTRI
NERACA SALDO (TRIAL BALANCE)
Bulan : Desember 2015

Balance
Code Account Name
Debit Credit

UD.WIRASTRI
JURNAL PENYESUAIAN (ADJUSMENT)
Bulan : Desember 2015
 Inv.
Date Description Ref Debit Credit
No.

RECAPITULATION
Debit Credit
Acc Number Amount Acc Number Amount
 UD.WIRASTRI
NERACA LAJUR (WORK SHEET)
Bulan : Desember 2015

Acc. Unajusted Trial Balance Adjusment Adjusted Trial Balance Income Statement Balance
Account Name
No. Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
 UD.WIRASTRI
LAPORAN RUGI / LABA (INCOME STATEMENT)
Untuk periode yang berakhir..................................................
 UD.WIRASTRI
LAPORAN PERUBAHAN EKUITAS (CAPITAL STATEMENT)
Untuk Periode yang berakhir......................................
 UD.WIRASTRI
NERACA (REPORT FROM BALANCE SHEET)
Per Desember 2015
 UD.WIRASTRI
LAPORAN ARUS KAS (CASH FLOW)
Tahun Yang Berakhir Desember 2015

Description Amount
 UD.WIRASTRI
JURNAL PENUTUP (CLOSING ENTRIES)
Bulan : Desember 2015

Inv.
Date Description Ref Debit Credit
No.

RECAPITULATION
Debit Credit
Acc Number Amount Acc Number Amount

UD.WIRASTRI
NERACA SALDO SETELAH PENUTUPAN (TRIAL BALANCE AFTER CLOSING)
Per Desember 2015
 Balance
Code Account Name
Debit Credit