LEMBAR KERJA

SIKLUS AKUNTANSI

UD. WIRASTRI

PRAKTEK AKUNTANSI KEUANGAN

(MANUAL)
 UD WIRASTRI
JURNAL UMUM (PENYESUAIAN)
31 DESEMBER 2015

Date Doc. No Description Ref Debit Credit

UD. WIRASTRI

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-1/19

 JURNAL UMUM (PENUTUP)
31 DESEMBER 2015

Date Description Ref Debit Credit

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-2/19

 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.
11100 Cash In Bank
11200 Petty Cash
11300 Account Receivable
11400 Allowances for Bad Debts
11500 Merchandise Inventory
11600 Office Supplies
11700 Prepaid Insurance
11800 Prepaid Rent
11910 VAT In
12100 Investment
13100 Equipment
Accumulated Depreciation -
13110 Equipment
21100 Credit Card
21200 Account Payable
21400 Accrued Expense
21500 VAT Out
21600 Income Taxes Payable
22100 Bank Permata Loan
31100 Tn Suryono Capital
31200 Tn Suryono Drawing
31300 Income Summary
41100 Sales Of Merchandise
41200 Sales Return
41300 Sales Discount
51100 Cost Of Goods Sold
51200 Freight Paid
51300 Purchases Discount
61100 Advertising Expense
61200 Telp, Water & Elect Expense
61300 Sore Supplies Expense
6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-3/19
61400 Bad Debts Expense
61450 Spoilage Expense
61500 Depreciation Expense
61600 Insurance expense
61700 Rent Expense
61800 Wages & Salaries Expense
69000 Other Operating Expense
81100 Interest Revenue
81200 Devidend Income
81300 Gain/Loss on Sale Of Stock
81400 Freight Collected
81500 Late Fees Collected
82100 Interest Expense
82200 Bank Service Charge
82300 Late Fees Paid
91000 Company Income Taxes

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-4/19

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

UD WIRASTRI
LAPORAN PERUBAHAN MODAL

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-5/19

 Untuk Periode yang Berakhir 31 Desember 2015

DESCRPTION Amount
Balance at 31 December 2014

Net Income

Drawing

 Balance at 31 December 2015

 
 

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-6/19

 UD WIRASTRI
BALANCE SHEET
AS AT DECEMBER, 31, 2015 and 2014

ASSETS 2015 2014 LIABILITIES & EQUITIES 2015 2014

Current Assets Current Liabilities
Cast in Bank 212.950.000 Master Card 1.500.000
Petty Cash 2.500.000 Account payable 650.000.000
Account Receivable 535.000.000 Accued expense 950.000
Allowances for Bad Debts (8.500.000) VAT Out 32.000.000
Merchandise Inventory 475.000.000 Income Taxes Payable 8.000.000
Office Supplies 12.500.000 Amount 692.450.000
Prepaid Insurance 6.000.000
Prepaid Rent 10.000.000 Long Term Debts
VAT In 28.000.000 Bank Permata Loan 465.000.000
Amount 1.273.450.000
Equities
No Current Assets Tn Suryono Capital 300.000.000
Investment 130.000.000
Equipment 60.000.000
Accumulated Depr-Equipment (6.000.000)
Amount 184.000.000

Total Assets 1.457.450.000 Total Labilities & Equities 1.457.450.000

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-7/19

 PT PRIMA ELEKTRONIK
LAPORAN ARUS KAS
Untuk Periode yang Berakhir 31 Desember 2015

PT PRIMA ELEKTRONIK

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-8/19

 NERACA SALDO SETELAH PENUTUPAN
31 DESEMBER 2015

No. Account Name Account Debit Credit

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-9/19

 UD WIRASTRI
PERUBAHAN NERACA
TANGGAL 31 DESEMBER 2014,2015

PERUBAHAN PENGGUNAAN
KETERANGAN 2015 2014 SUMBER DANA
BERTAMBAH BERKURANG DANA
             
             
             
             
             
             
             
             
             
             
             
             
             
             
             
             
             
             
             
             
             
             
             
             
             
             

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-10/19

 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

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-11/19

                

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

               

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-12/19

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

Date Description Ref Debit Credit Balance

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-13/19

 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

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-14/19

                

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 Electricity Expenses     6-1200

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

               

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-15/19

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

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-16/19

                

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

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-17/19

                

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
               
               
               
               

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-18/19