JURNAL BUKU BESAR LAPORAN KEUANGAN

1.1 SALES ADJUSMENT

NS-NOV'

NERACA SALDO
REKAP JURNAL

BUKU BESAR
WORKSHEET

1.2 CASH IN INCOME STATEMENT

CHANGE EQUITY

CALK 1.3 BUY

BALANCE SHEET

CASH FLOW STATEMENT

1.4 CASH OUT

KARTU UTANG CLOSSING ENTRY

KARTU PERSEDIAANPOSTING ADJUSMENT & CLOSING

BUKTI TRANSAKSI
1.5 MEMO KARTU ASET TETAPCLOSSING BALANCE
 UD WIRASTRI
Trial Balance November,30, 2015 and Balance Sheet December, 31, 2014
November 30, 2015
No Account Account Title
DEBIT CREDIT
11100 Cash In Bank 46,000,000
11200 Petty Cash 5,000,000
11300 Account Receivable 82,500,000
11400 Allowances for Bad Debts 8,500,000
11500 Merchandise Inventory 520,000,000
11600 Office Supplies 14,500,000
11700 Prepaid Insurance 12,000,000
11800 Prepaid Rent 24,000,000
11900 Prepaid tax 89,000,000
11910 VAT In 31,080,000
12100 Investment 112,000,000
13100 Equipment 60,000,000
13110 Accumulated Depreciation - Equipment 4,800,000
21100 Master Card 2,100,000
21200 Account Payable 66,000,000
21400 Accrued Payable 10,720,000
21500 VAT Out 41,800,000
21600 Income Taxes Payable
22100 Bank Permata Loan 300,000,000
31100 Tn Suryono Capital 400,430,000
31200 Tn Suryono Drawing 22,100,000
31300 Income Summary
41100 Sales Of Merchandise 526,000,000
41200 Sales Return 14,000,000
41300 Sales Discount 28,000,000
51100 Cost Of Goods Sold 310,800,000
51200 Freight Paid 5,500,000
51300 Purchases Discount 26,100,000
61100 Advertising Expense 1,100,000
61200 Telephone, Water & Electricity Expense 5,600,000
61300 Sore Supplies Expense 11,150,000
61400 Bad Debts Expense 3,600,000
61450 Spoilage Expense 8,500,000
61500 Depreciation Expense 4,800,000
61600 Insurance expense 6,000,000
61700 Rent Expense 22,000,000
61800 Wages & Salaries Expense 49,500,000
69000 Other Operating Expense 6,000,000
81100 Interest Revenue 30,000,000
81200 Devidend Income 59,680,000
81300 Gain/Loss on Sale Of Stock 5,600,000
81400 Freight Collected 18,800,000
81500 Late Fees Collected 4,800,000
91100 Interest Expense 5,500,000
91200 Bank Service Charge 3,300,000
91300 Late Fees Paid 1,800,000
 Trial Balance November,30, 2015 and Balance Sheet December, 31, 2014
November 30, 2015
No Account Account Title
DEBIT CREDIT
1,505,330,000 1,505,330,000
F. PENJELASAN ATAS AKUN-AKUN TERTENTU
1 Cash In Bank
Merupakan saldo rekening perusahaan di bank BRI Mandiri Jl Diponegoro Jakarta
MENU

2 Accounts Receivable
Merupakan saldo Piutang Dagang per 30 Nopember 2015, dengan rincian sebagai berikut:
No Nama Debitur Penjualan PPN 10% Jumlah Piutang Termin Tanggal
1 Toko Cahaya Elektro 30,000,000 3,000,000 33,000,000 2/10; n/30 November 25, 2015
2 Toko Elektro Jaya 25,000,000 2,500,000 27,500,000 2/10; n/30 November 29, 2015
3 Toko Indo Maju 20,000,000 2,000,000 22,000,000 2/10; n/30 November 23, 2015
4 Toko Merah Putih - -
Jumlah Piutang 82,500,000

3 Merchandise Inventory
Merupakan saldo persediaan barang dagangan per 30 Nopember 2015, dengan rincian sebagai berikut:
No. Item Kuantitas Harga/ Unit Jumlah
1 Portage M 300 20 Rp 16,000,000 Rp 320,000,000
2 Satelite M300 16 Rp 12,500,000 Rp 200,000,000
Jumlah Rp 520,000,000

4 VAT - In
Merupakan PPN Masukan atas pembelian barang dagangan selama bulan Nopember 2015.

5 Prepaid Rent
Merupakan saldo sewa bangunan dengan rincian sebagai berikut:
Prepaid Exp Prepaid 30/11/16
Sewa januari - Mei 2015 10,000,000 10,000,000 -
Sewa Juni 2015 - Mei 2016 36,000,000 18,000,000 18,000,000
Rp 28,000,000 Rp 18,000,000

Prepaid Insurance
Merupakan Asuransi atas barang dagangan dengan rincian sebagai berikut:
Prepaid Exp Prepaid 30/11/16
Asuransi Januari - Juni 2015 6,000,000 6,000,000 -
Asuransi Juli 2015 - Juni 2016 18,000,000 7,500,000 10,500,000
Rp 13,500,000 Rp 10,500,000

6 Investment
Investasi Saham PT Makmur Adil 1.000 lembar @ Rp1.000 dibeli tahun 2015 dengan kurs 112 % Rp 112,000,000
Kategori Investasi dimiliki sampai jatuh tempo. Kepemilikan kurang dari 20%

7 Accounts Payable
No Nama Kreditur Pembelian PPN 10% Jumlah Utang Termin Tanggal
1 PT Surya 20,000,000 2,000,000 22,000,000 3/10; n/30 November 23, 2015
2 PT Indotech 15,000,000 1,500,000 16,500,000 3/10; n/30 November 20, 2015
3 PT Jaya Tech 25,000,000 2,500,000 27,500,000 3/10; n/30 November 28, 2015
60,000,000 6,000,000 66,000,000

8 VAT - Out
Merupakan PPN Keluaran atas penjualan barang dagangan selama bulan Nopember 2015.

6
5 -
 pt prima elektronik
Ta DAFTAR ASET TETAP
ng TAHUN 2015
ga
l
Tanggal P tarif Harga Perolehan Akumulasi Depresiasi
No Jennis Aktiva tetap
Perolehan en (%) So.31.12.2014 Debit Kredit So.31.12.2015 So.31.12.2014 Kredit
LAND gh
en
1 Land 27-Jan-09 tia0 0% 100,000,000 100,000,000
2 Land 1-Apr-15 -n 0% 92,500,000 92,500,000
Jumlah 100,000,000 92,500,000 - 192,500,000 - - -
BUILDING
1 Bangunan 1-Feb-12 5% - - 89,600,000 -

VEHICLES
1 Truk Fuso 1-Jul-13 12.5% - - 58,590,000 -

EQUIPMENT
1 Komputer 1-Apr-13 25% (1,340,000) (1,340,000) (1,340,000)
2 Komputer 1-Jan-15 25% 64,320,000 64,320,000 - -
62,980,000 - - 62,980,000 (1,340,000) - -

Total 162,980,000 92,500,000 - 255,480,000 146,850,000 - -

 pt prima elektronik
Ta DAFTAR ASET TETAP
ng NOPEMBER TAHUN 2015
ga
l
Tanggal P tarif Harga Perolehan Akumulasi Depresiasi
No Jennis Aktiva tetap
Perolehan en (%) So.31.12.2014 Debit Kredit So.30.11.2015 So.31.12.2014 Kredit
LAND gh
en
1 Land 27-Jan-09 tia0 0% 100,000,000 100,000,000
2 Land 1-Apr-15 -n 0% 92,500,000 92,500,000
Jumlah 100,000,000 92,500,000 - 192,500,000 - - -
BUILDING
1 Bangunan 1-Feb-12 5% 749,400,000 749,400,000 89,600,000 28,160,000

VEHICLES
1 Truk Fuso 1-Jul-13 12.5% 370,100,000 370,100,000 58,590,000 35,805,000

EQUIPMENT
1 Komputer 1-Apr-13 25% 62,980,000 62,980,000 62,980,000
2 Komputer 1-Jan-15 25% 64,320,000 64,320,000 - 14,740,000
127,300,000 - - 127,300,000 62,980,000 - 14,740,000

Total 1,346,800,000 92,500,000 - 1,439,300,000 211,170,000 - 78,705,000

 -
-

pt prima elektronik
Ta DAFTAR ASET TETAP
ng DESEMBER TAHUN 2015
ga
l
Tanggal P tarif Harga Perolehan Akumulasi Depresiasi
No Jennis Aktiva tetap
Perolehan en (%) So.31.12.2014 Debit Kredit So.30.12.2015 So.30.11.2015 Kredit
LAND gh
en
1 Land 27-Jan-09 tia0 0% 100,000,000 100,000,000
2 Land 1-Apr-15 -n 0% 92,500,000 92,500,000
Jumlah 100,000,000 92,500,000 - 192,500,000 - - -
BUILDING
1 Bangunan 1-Feb-12 5% 749,400,000 749,400,000 117,760,000 2,560,000

VEHICLES
1 Truk Fuso 1-Jul-13 12.5% 370,100,000 370,100,000 94,395,000 3,255,000

EQUIPMENT
1 Komputer 1-Apr-13 25% 62,980,000 62,980,000 62,980,000
2 Komputer 1-Jan-15 25% 64,320,000 64,320,000 14,740,000 1,340,000
127,300,000 - - 127,300,000 77,720,000 - 1,340,000

Total 1,346,800,000 92,500,000 - 1,439,300,000 289,875,000 - 7,155,000

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 MENU

Akumulasi Depresiasi NILAI BUKU

So.31.12.2015 TAHUN 2015

- 100,000,000
92,500,000
- 192,500,000

89,600,000 (89,600,000)

58,590,000 (58,590,000)

(1,340,000) -
- 64,320,000
(1,340,000) 64,320,000

146,850,000 108,630,000
Akumulasi Depresiasi NILAI BUKU
So.30.11.2015 TAHUN 2015

- 100,000,000
92,500,000 89,600,000
- 192,500,000
Modifikasi Asli Nilia Residu
117,760,000 631,640,000 614,400,000 614,400,000 135,000,000
30,720,000 30,720,000
2,560,000 2,560,000
94,395,000 275,705,000 312,480,000 214,830,000 57,620,000
39,060,000 39,060,000
3,255,000 3,255,000
-
62,980,000 - 64,320,000 192,960,000
14,740,000 49,580,000
77,720,000 49,580,000 16,080,000 16,080,000
1,340,000 1,340,000
289,875,000 ###
Akumulasi Depresiasi NILAI BUKU
So.30.11.2015 TAHUN 2015
PERUBAHAN ASET TETAP
- 100,000,000
92,500,000
- 192,500,000
Modifikasi Asli Nilia Residu Keterangan
120,320,000 629,080,000 614,400,000 614,400,000 135,000,000 Harga Perolehan
Gedung
30,720,000 30,720,000 Akumulasi satu tahun
2,560,000 2,560,000 Depresiasi per bulan
97,650,000 272,450,000 312,480,000 214,830,000 57,620,000 Harga Perolehan
39,060,000 39,060,000 Akumulasi satu tahun
Kendaraan
3,255,000 3,255,000 Depresiasi per bulan
-
62,980,000 - 64,320,000 192,960,000 - Harga Perolehan

Peralatan
 16,080,000 48,240,000
Peralatan
79,060,000 48,240,000 16,080,000 16,080,000 Akumulasi satu tahun
1,340,000 1,340,000 Depresiasi per bulan
297,030,000 ###
 UD WIRASTRI
Sales Journal
December 2015

Debit Credit

Merchandise Sales Of FREIGHT MENU

DATE DOC. NO. Customer's Account Receivable Cost Of Goods Sold VAT Out
Inventory Merchandise COLLECTED

11300 51100 11500 41100 21500 8-1400

6 F12/02 Toko Elektro Jaya Rp 245,300,000 Rp 190,500,000 Rp 190,500,000 Rp 223,000,000 Rp 22,300,000

18 F12/04 Toko Cahaya Elektro Rp 188,185,000 Rp 146,000,000 Rp 146,000,000 Rp 171,000,000 Rp 17,100,000 Rp 85,000

27 F12/05 Toko Indo Maju Rp 470,345,000 Rp 365,000,000 Rp 365,000,000 Rp 427,500,000 Rp 42,750,000 Rp 95,000

Rp 903,830,000 Rp 701,500,000 Rp 701,500,000 Rp 821,500,000 Rp 82,150,000 Rp 180,000

Rp 1,605,330,000 Rp 1,605,330,000

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Cash Receipt Journal
December 2015
DEBIT CR
OTHER Account
DATE DOC. NO. ACCOUNT CREDITED Sales Discount Cash In Bank ACCT Account
AMOUNT Receivable ACCT NO.
NO. Title
41300 11100 11300
1 BKM 12-1 Devidend Income Rp 2,500,000 81200
3 BKM 12-2 Toko Cahaya Elektro Rp 660,000 Rp 32,340,000 Rp 33,000,000
12 BKM12-3 Toko Elektro Jaya Rp 3,762,000 Rp 184,338,000 Rp 188,100,000
13 KN01 PENJUALAN TUNAI Rp 226,645,000 41100
21500
8-1400
14 BKM12-4 Toko Elektro Jaya Rp 27,500,000 Rp 27,500,000
20 BKM12-5 Allowances for Bad Debts Rp 6,000,000 11400
25 BKM12-6 Toko Indo Maju Rp 22,220,000 Rp 22,000,000
Late Fees Collected 81500
27 BKM12-7 Investment Rp 42,000,000 12100
81300 Gain/Loss o Rp 2,800,000
Rp 4,422,000 Rp 543,543,000 Rp 2,800,000 Rp 270,600,000
Rp550,765,000 Rp550,
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 MENU
Page :
CREDIT
OTHER
AMOUNT

DEVIDEN INCOME Rp 2,500,000

112,000,000
SALES Rp 206,000,000 1,000
VAT OUT Rp 20,600,000 400
FREIGHT COLLECTED Rp 45,000
44,800,000
Allowances for Bad Debts Rp 6,000,000

Late Fees Collected Rp 220,000

STOCK INVESMENT Rp 44,800,000

Rp 280,165,000
Rp550,765,000 -

Tanggal dan paraf

 UD WIRASTRI
Purchase Journal
December 2015

DEBIT CREDIT

DATE DOC. NO. VENDOR'S Merchandise Inventory VAT In Freight Paid Account Payable

11500 11910 51200 21200

10 F05 PT Jaya Tech Rp 276,000,000 Rp 27,600,000 Rp 303,600,000

22 A17 PT Surya Rp 367,000,000 Rp 36,700,000 Rp 100,000 Rp 403,800,000

29 G11 PT Indotech Rp 285,000,000 Rp 28,500,000 Rp 120,000 Rp 313,620,000

Rp 928,000,000 Rp 92,800,000 Rp 220,000 Rp 1,021,020,000

Rp 1,021,020,000 Rp 1,021,020,000

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MENU
 UD WIRASTRI
Cash Payment Journal
MENU
December 2015
DEBIT CREDIT
Docoum OTHER
DATE ACCOUNT DEBITED ent Purchases
Account Payable Acc Cash In Bank
Number Discount
No AMOUNT
21200 11100 51,300
6 PT Jaya Tech BKK12-1 Rp 27,500,000 Rp 26,675,000 825,000
9 PT Surya BKK12-2 Rp 22,000,000 Rp 22,000,000
15 PPN Payable BKK12-3 2-1400 Rp 10,720,000 Rp 10,720,000
18 PT Jaya Tech BKK12-4 Rp 258,500,000 Rp 250,745,000 7,755,000
23 PT Indotech BKK12-5 Rp 16,500,000 Rp 16,500,000 $ 16,650,000
Late Fees Paid 91300 Rp 165,000 Rp 165,000
30 Bank Permata Loan BKK12-6 22100 Rp 15,000,000 Rp 18,000,000
Interest Expense BKK12-6 91100 Rp 3,000,000
31 Master Card BKK12-7 21100 Rp 3,600,000 Rp 3,615,000
Interest Expense BKK12-7 91100 Rp 15,000

Rp 324,500,000 Rp 32,500,000 Rp 348,420,000 Rp 8,580,000

Rp 357,000,000 Rp 357,000,000
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Memorial Journal
December 2015 Page :

ACCOUNT NAME AND

DATE DOC. NO. ACC NO. DEBIT CREDIT MENU
DECSRIPTION

5 BM12-0 Other Operating Expense 69000 Rp 1,500,000

BM12-1 Master Card 21100 Rp 1,500,000

7 KN01 Sales Return 41200 Rp 52,000,000

KN01 VAT Out 21500 5,200,000
KN01 Account Receivable 11300 Rp 57,200,000

7 NK12-1 Merchandise Inventory 11500 Rp 44,500,000

NK12-1 Cost Of Goods Sold 51100 Rp 44,500,000

11 NK-1 Account Payable 21200 Rp 45,100,000

NK-1 Merchandise Inventory 11500 Rp 41,000,000
NK-1 VAT In 11910 Rp 4,100,000
KN01
13 KN01 Cost Of Goods Sold 51100 Rp 180,000,000
Merchandise Inventory Rp 180,000,000

Rp 328,300,000 Rp 328,300,000
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Merchandise Inventory 51100 Cost Of Goods S Rp 180,000,000
 UD WIRASTRI
PETTY CASH JOURNAL
DECEMBER 2015

VKK
DATE DESCRIPTION ACCOUNT NAME ACC NUMBER AMOUNT
NUMBER PETTY CASH
2 V12-1 Pembuatan Brosur Advertising Expense 61100 750,000 750,000
4 V12-2 Pembayaran Listrik dan Telepon Telephone, Water & Electricity Expense 61200 950,000 950,000
9 V12-3 Pembelian Perlengkapan Office Supplies 11600 1,000,000 1,000,000
17 V12-4 Pengambulan Prive Tn Suryono Drawing 31200 1,000,000 1,000,000
26 V12-5 Perbaikan Toko Other Operating Expense 69000 800,000 800,000
-
4,500,000 4,500,000

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MENU
ACCOUNT PAYABLE SUBSDIARY
Dec-15

VENDOR'S NAME
PT Surya VENDOR ACCOUNT NO. 2-1200-01
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance a Rp 22,000,000
8 F05 Rp 303,600,000 Rp 325,600,000
8 BM12-1 Rp 1,500,000 Rp 324,100,000
10 BKK12-3 Rp 85,800,000 Rp 238,300,000
Rp 238,300,000
Rp 238,300,000
Rp 238,300,000

VENDOR'S NAME
VENDOR ACCOUNT NO. 2-1200-03
PT Indotech
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance a Rp 16,500,000
23 PE.1602 Rp 313,620,000 Rp 330,120,000
Rp 330,120,000
Rp 330,120,000
Rp 330,120,000
Rp 330,120,000

VENDOR'S NAME
PT Jaya Tech VENDOR ACCOUNT NO. 2-1200-03
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance a Rp 27,500,000
6 BKK 12-1 Rp 27,500,000 Rp -
10 F05 Rp 303,600,000 Rp 303,600,000
18 BKK12-4 Rp 258,500,000 Rp 45,100,000
Rp 45,100,000
Rp 45,100,000
 UD WIRASTRI
ACCOUNT RECEIVABLE SUBSDIARY
Dec-15

CUSTOMER'S NAME:
CUSTOMER ACCOUNT NO. 1-1300-01
Toko Cahaya Elektro
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Balance a 33,000,000
2 BKM 12-2 Rp 33,000,000 Rp - Rp -
3 F12/01 #N/A #N/A
#N/A #N/A
#N/A #N/A

CUSTOMER'S NAME:
Toko Elektro Jaya CUSTOMER ACCOUNT NO. 1-1300-02
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Balance a 27,500,000
6 F12/02 Rp245,300,000 Rp 272,800,000 Rp -
7 KN01 Rp 57,200,000 Rp 215,600,000
12 Rp 188,100,000 Rp 27,500,000
24 0 #N/A #N/A #N/A
#N/A #N/A

CUSTOMER'S NAME:
Toko Indo Maju
CUSTOMER ACCOUNT NO. 1-1300-03
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 a 22,000,000
15 BM12-2 22,000,000 Rp - Rp -
Rp -
- -
- -

CUSTOMER'S NAME:
Toko Merah Putih
CUSTOMER ACCOUNT NO. 1-1300-04
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 a -
24 F12/05 Rp470,345,000 Rp 470,345,000 Rp -
29 BKM12-4 Rp 83,600,000 Rp 386,745,000
386,745,000 -
386,745,000 -
MENU
 UD WIRASTRI
INVENTORY CARD
Dec-15
ITEMPortage M 300
IN OUT BAL
DA DOC.
DESCRIPTION
TE NO. UNIT PRICE AMOUNT UNIT PRICE AMOUNT UNIT

a Balance 20
F12/02 Penjualan kpd tk electro jaya 8 Rp 16,000,000 Rp 128,000,000 12
NK12-1 Retur penjualan tk electro Jaya -2 Rp 16,000,000 Rp (32,000,000) 14
F05 pembelian barang dagangan 11 Rp 16,000,000 Rp 176,000,000 25
NK-1 Retur pembelian PT Jaya Tech (1) Rp 16,000,000 Rp (16,000,000) 24
KN01 5 Rp 16,000,000 Rp 80,000,000 19
F12/04 6 Rp 16,000,000 Rp 96,000,000 13
A17 12 Rp 16,000,000 Rp 192,000,000 25
F12/05 15 Rp 16,000,000 Rp 240,000,000 10
G11 10 Rp 16,000,000 Rp 160,000,000 20
 UD WIRASTRI
INVENTORY CARD
Dec-15

ITEMSatelite M300
DESCRIPTION IN OUT BAL
DA DOC.
TE NO. UNIT PRICE AMOUNT UNIT PRICE AMOUNT UNIT

a Balance 16
6 F12/02 Penjualan kpd tk electro jaya 5 Rp 12,500,000 Rp 62,500,000 11
7 NK12-1 Retur penjualan tk electro Jaya -1 Rp 12,500,000 Rp (12,500,000) 12

F05 pembelian barang dagangan 8 Rp 12,500,000 Rp 100,000,000 20

NK-1 Retur pembelian PT Jaya Tech (2) Rp 12,500,000 Rp (25,000,000) 18

KN01 8 Rp 12,500,000 Rp 100,000,000 10

F12/04 4 Rp 12,500,000 Rp 50,000,000 6
A17 14 Rp 12,500,000 Rp 175,000,000 20
F12/05 10 Rp 12,500,000 Rp 125,000,000 10
G11 10 Rp 12,500,000 Rp 125,000,000 20
 MENU

BALANCE

PRICE AMOUNT

Rp 16,000,000 Rp 320,000,000
Rp 16,000,000 Rp 192,000,000
Rp 16,000,000 Rp 224,000,000
Rp 16,000,000 Rp 400,000,000
Rp 16,000,000 Rp 384,000,000
Rp 16,000,000 Rp 304,000,000
Rp 16,000,000 Rp 208,000,000
Rp 16,000,000 Rp 400,000,000
Rp 16,000,000 Rp 160,000,000
Rp 16,000,000 Rp 320,000,000
 MENU

BALANCE

PRICE AMOUNT

Rp 12,500,000 Rp 200,000,000
Rp 12,500,000 Rp 137,500,000
Rp 12,500,000 Rp 150,000,000

Rp 12,500,000 Rp 250,000,000

Rp 12,500,000 Rp 225,000,000

Rp 12,500,000 Rp 125,000,000
Rp 12,500,000 Rp 75,000,000
Rp 12,500,000 Rp 250,000,000
Rp 12,500,000 Rp 125,000,000
Rp 12,500,000 Rp 250,000,000
 UD WIRASTRI
RECAPITULATION JOURNAL
SALES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11300 903,830,000 41100 821,500,000
51100 701,500,000 21500 82,150,000
11500 701,500,000
8-1400 180,000
1,605,330,000 1,605,330,000
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CASH RECEIPT JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11100 543,543,000 11300 270,600,000
41300 4,422,000 81200 2,500,000
51100 - 41100 206,000,000
81300 2,800,000 21500 20,600,000
11500 -
11400 6,000,000
81500 220,000
8-1400 45,000
12100 44,800,000
550,765,000 550,765,000
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PURCHASES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11500 928,000,000 21200 1,021,020,000
11910 92,800,000
51200 220,000
1,021,020,000 1,021,020,000
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CASH PAYMENT JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
21500 - 11100 348,420,000
91400 - 51300 8,580,000
21200 324,500,000 11910 -
91300 165,000
22100 15,000,000
21100 3,600,000
 91100 3,015,000
2-1400 10,720,000
61800 -
357,000,000 357,000,000
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MEMORIAL JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
69000 1,500,000 21100 1,500,000
41200 52,000,000 11300 57,200,000
21500 5,200,000 51100 44,500,000
11500 44,500,000 11500 41,000,000
21200 45,100,000 11910 4,100,000
148,300,000 148,300,000

PETTY CASH JOURNAL

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
61100 750,000 11200 4,500,000
61200 950,000
11600 1,000,000
31200 1,000,000
69000 800,000
4,500,000 4,500,000
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GENERAL LEDGER

Account Number:
Account: Cash In Bank GENERAL LEDGER
11100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 46,000,000
31 CRJ 543,543,000 - 589,543,000 -
31 CPJ - 348,420,000 241,123,000 -
31 SJR - - 241,123,000 -
31 PJR - - 241,123,000 -
31 PCJ - - 241,123,000 -
11100 31 MJM - - 241,123,000 -

Account Number:
Account: Petty Cash GENERAL LEDGER
11200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 5,000,000
31 CRJ - - 5,000,000 -
31 PCJ - 4,500,000 500,000 -
11200 31 MJM - - 500,000 -

Account Number:
Account: Account Receivable GENERAL LEDGER
11300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 82,500,000
31 CRJ - 270,600,000 - 188,100,000
31 CPJ - - - 188,100,000
31 SJR 903,830,000 - 715,730,000 -
11300 31 MJM - 57,200,000 658,530,000 -

Account Number:
Account: Allowances for Bad Debts GENERAL LEDGER 11400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 8,500,000
31 SJR - 6,000,000 - 14,500,000

Account Number:
Account: Merchandise Inventory GENERAL LEDGER 11500
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 520,000,000
31 CRJ - - 520,000,000 -
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GENERAL LEDGER

31 CPJ - - 520,000,000 -
31 SJR - 701,500,000 - 181,500,000
31 PJR 928,000,000 - 746,500,000 -
31 PCJ - - 746,500,000 -
11500 31 MJM 44,500,000 221,000,000 570,000,000 -

Account Number:
Account: Office Supplies GENERAL LEDGER 11600
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 14,500,000
31 CRJ - - 14,500,000 -
31 CPJ - - 14,500,000 -
31 SJR - - 14,500,000 -
31 PJR - - 14,500,000 -
31 PCJ 1,000,000 - 15,500,000 -
11600 31 MJM - - 15,500,000 -

Account Number:
Account: Prepaid Insurance GENERAL LEDGER 11700
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 12,000,000
31 PJR - - 12,000,000 -
31 CRJ - - 12,000,000 -
31 CPJ - - 12,000,000 -
31 SJR - - 12,000,000 -
31 PCJ - - 12,000,000 -
11700 31 MJM - - 12,000,000 -

Account Number:
Account: Prepaid Rent GENERAL LEDGER 11800
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 24,000,000
31 CRJ - - 24,000,000 -
31 CPJ - - 24,000,000 -
31 SJR - - 24,000,000 -
31 PJR - - 24,000,000 -
31 PCJ - - 24,000,000 -
11800 31 MJM - - 24,000,000 -

Account Number:
Account: Prepaid tax GENERAL LEDGER 11900
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 89,000,000
31 CRJ - - 89,000,000 -
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31 CPJ - - 89,000,000 -
31 SJR - - 89,000,000 -
31 PJR - - 89,000,000 -
31 PCJ - - 89,000,000 -
11900 31 MJM - - 89,000,000 -
Account Number:
Account: VAT In GENERAL LEDGER 11910
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 31,080,000
31 CRJ - - 31,080,000 -
31 CPJ - 31,080,000 -
31 SJR - - 31,080,000 -
31 PJR 92,800,000 - 123,880,000 -
31 PCJ - - 123,880,000 -
11910 31 MJM - 4,100,000 119,780,000 -

Account Number:
Account: Investment GENERAL LEDGER 12100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 112,000,000
31 CRJ - 44,800,000 67,200,000 -
31 CPJ - - 67,200,000 -
31 SJR - - 67,200,000 -
31 PJR - - 67,200,000 -
31 PCJ - - 67,200,000 -
12100 31 MJM - - 67,200,000 -

Account Number:
Account: Equipment GENERAL LEDGER 13100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 60,000,000
31 CRJ - - 60,000,000 -
31 CPJ - - 60,000,000 -
31 SJR - - 60,000,000 -
31 PJR - - 60,000,000 -
31 PCJ - - 60,000,000 -
13100 31 MJM - - 60,000,000 -
Account Number:
Account: Accumulated Depreciation - Equipment GENERAL LEDGER 13110
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 4,800,000
31 CRJ - - - 4,800,000
31 CPJ - - - 4,800,000
31 SJR - - - 4,800,000
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31 PJR - - - 4,800,000
31 PCJ - - - 4,800,000
13110 31 MJM - - - 4,800,000

Account Number:
Account: Master Card GENERAL LEDGER 21100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 2,100,000
31 CRJ - - - 2,100,000
31 CPJ 3,600,000 - 1,500,000 -
31 SJR - - 1,500,000 -
31 PJR - - 1,500,000 -
31 PCJ - - 1,500,000 -
21100 31 MJM - 1,500,000 - -

Account Number:
Account: Account Payable GENERAL LEDGER 21200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 66,000,000
31 CRJ - - - 66,000,000
31 CPJ 324,500,000 - 258,500,000 -
31 SJR - - 258,500,000 -
31 PJR - 1,021,020,000 - 762,520,000
31 PCJ - - - 762,520,000
21200 31 MJM 45,100,000 - - 717,420,000

Account Number:
Account: Accrued Payable GENERAL LEDGER 21400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 10,720,000
31 CRJ - - - 10,720,000
31 CPJ 10,720,000 - - -
31 SJR - - - -
31 PJR - - - -
31 PCJ - - - -
21400 31 MJM - - - -

Account Number:
Account: VAT Out GENERAL LEDGER 21500
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 41,800,000
31 CRJ - 20,600,000 - 62,400,000
31 CPJ - - - 62,400,000
31 SJR - 82,150,000 - 144,550,000
31 PJR - - - 144,550,000
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31 PCJ - - - 144,550,000
21500 31 MJM 5,200,000 - - 139,350,000

Account Number:
Account: Income Taxes Payable GENERAL LEDGER 21600
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 CRJ - - - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
31 PCJ - - - -
21600 31 MJM - - - -

Account Number:
Account: Bank Permata Loan GENERAL LEDGER 22100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 300,000,000
31 PJR - - - 300,000,000
31 CRJ 15,000,000 - - 285,000,000
31 CPJ - - - 285,000,000
31 SJR - - - 285,000,000
31 PCJ - - - 285,000,000
22100 31 MJM - - - 285,000,000

Account Number:
Account: Tn Suryono Capital GENERAL LEDGER 31100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 400,430,000
31 CRJ - - - 400,430,000
31 CPJ - - - 400,430,000
31 SJR - - - 400,430,000
31 PJR - - - 400,430,000
31 PCJ - - - 400,430,000
31100 31 MJM - - - 400,430,000

Account Number:
Account: Tn Suryono Drawing GENERAL LEDGER 31200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 22,100,000
31 JNK - - 22,100,000 -
31 JPK - - 22,100,000 -
31 JPn - - 22,100,000 -
31 JPB - - 22,100,000 -
31 PCJ 1,000,000 - 23,100,000 -
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GENERAL LEDGER

31200 31 MJM - - 23,100,000 -

Account Number:
Account: Income Summary GENERAL LEDGER 31300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 CRJ - - - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
31 PCJ - - - -
31300 31 MJM - - - -

Account Number:
Account: Sales Of Merchandise GENERAL LEDGER 41100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 526,000,000
31 CRJ - 206,000,000 - 732,000,000
31 CPJ - - - 732,000,000
31 SJR - 821,500,000 - 1,553,500,000
31 PJR - - - 1,553,500,000
31 PCJ - - - 1,553,500,000
41100 31 MJM - - - 1,553,500,000

Account Number:
Account: Sales Return GENERAL LEDGER 41200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 14,000,000
31 CRJ - - 14,000,000 -
31 CPJ - - 14,000,000 -
31 SJR - - 14,000,000 -
31 PJR - - 14,000,000 -
31 PCJ - - 14,000,000 -
41200 31 MJM 52,000,000 - 66,000,000 -

Account Number:
Account: Sales Discount GENERAL LEDGER 41300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 28,000,000
31 CRJ 4,422,000 - 32,422,000 -
31 CPJ - - 32,422,000 -
31 SJR - - 32,422,000 -
31 PJR - - 32,422,000 -
31 PCJ - - 32,422,000 -
41300 31 MJM - - 32,422,000 -
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GENERAL LEDGER

Account Number:
Account: Cost Of Goods Sold GENERAL LEDGER 51100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 310,800,000
31 CRJ - - 310,800,000 -
31 CPJ - - 310,800,000 -
31 SJR 701,500,000 - 1,012,300,000 -
31 PJR - - 1,012,300,000 -
31 PCJ - - 1,012,300,000 -
51100 31 MJM 180,000,000 44,500,000 1,147,800,000 -

Account Number:
Account: Freight Paid GENERAL LEDGER 51200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 5,500,000
31 JNK - - 5,500,000 -
31 JPK - - 5,500,000 -
31 JPn - - 5,500,000 -
31 JPB 220,000 - 5,720,000 -
31 PCJ - - 5,720,000 -
51200 31 MJM - - 5,720,000 -

Account Number:
Account: Purchases Discount GENERAL LEDGER 51300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 26,100,000
31 CRJ - - - 26,100,000
31 CPJ - 8,580,000 - 34,680,000
31 SJR - - - 34,680,000
31 PJR - - - 34,680,000
31 PCJ - - - 34,680,000
51300 31 MJM - - - 34,680,000

Account Number:
Account: Advertising Expense GENERAL LEDGER 61100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 1,100,000
31 CRJ - - 1,100,000 -
31 CPJ - - 1,100,000 -
31 SJR - - 1,100,000 -
31 PJR - - 1,100,000 -
31 PCJ 750,000 - 1,850,000 -
61100 31 MJM - - 1,850,000 -
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GENERAL LEDGER

Account Number:
Account: Telephone, Water & Electricity Expense GENERAL LEDGER 61200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 5,600,000
31 CRJ - - 5,600,000 -
31 CPJ - - 5,600,000 -
31 SJR - - 5,600,000 -
31 PJR - - 5,600,000 -
31 PCJ 950,000 - 6,550,000 -
61200 31 MJM - - 6,550,000 -

Account Number:
Account: Sore Supplies Expense GENERAL LEDGER 61300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 11,150,000
31 CRJ - - 11,150,000 -
31 CPJ - - 11,150,000 -
31 SJR - - 11,150,000 -
31 PJR - - 11,150,000 -
31 PCJ - - 11,150,000 -
61300 31 MJM - - 11,150,000 -

Account Number:
Account: Bad Debts Expense GENERAL LEDGER 61400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 3,600,000
31 CRJ - - 3,600,000 -
31 CPJ - - 3,600,000 -
31 SJR - - 3,600,000 -
31 PJR - - 3,600,000 -
31 PCJ - - 3,600,000 -
61400 31 MJM - - 3,600,000 -

Account Number:
Account: Spoilage Expense GENERAL LEDGER 61450
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 8,500,000
31 CRJ - - 8,500,000 -
31 CPJ - - 8,500,000 -
31 SJR - - 8,500,000 -
31 PJR - - 8,500,000 -
31 PCJ - - 8,500,000 -
61450 31 MJM - - 8,500,000 -

Account Number:
Account: Depreciation Expense GENERAL LEDGER
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GENERAL LEDGER
Account: Depreciation Expense GENERAL LEDGER 61500
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 4,800,000
31 CRJ - - 4,800,000 -
31 CPJ - - 4,800,000 -
31 SJR - - 4,800,000 -
31 PJR - - 4,800,000 -
31 PCJ - - 4,800,000 -
61500 31 MJM - - 4,800,000 -

Account Number:
Account: Insurance expense GENERAL LEDGER 61600
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 6,000,000
31 CRJ - - 6,000,000 -
31 CPJ - - 6,000,000 -
31 SJR - - 6,000,000 -
31 PJR - - 6,000,000 -
31 PCJ - - 6,000,000 -
61600 31 MJM - - 6,000,000 -

Account Number:
Account: Rent Expense GENERAL LEDGER 61700
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 22,000,000
31 CRJ - - 22,000,000 -
31 CPJ - - 22,000,000 -
31 SJR - - 22,000,000 -
31 PJR - - 22,000,000 -
31 PCJ - - 22,000,000 -
61700 31 MJM - - 22,000,000 -

Account Number:
Account: Wages & Salaries Expense GENERAL LEDGER 61800
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 49,500,000
31 CRJ - - 49,500,000 -
31 CPJ - - 49,500,000 -
31 SJR - - 49,500,000 -
31 PJR - - 49,500,000 -
31 PCJ - - 49,500,000 -
61800 31 MJM - - 49,500,000 -

Account Number:
Account: Other Operating Expense GENERAL LEDGER 69000
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GENERAL LEDGER

Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 6,000,000
31 CRJ - - 6,000,000 -
31 CPJ - - 6,000,000 -
31 SJR - - 6,000,000 -
31 PJR - - 6,000,000 -
31 PCJ 800,000 - 6,800,000 -
69000 31 MJM 1,500,000 - 8,300,000 -

Account Number:
Account: Interest Revenue GENERAL LEDGER 81100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 30,000,000
31 CRJ - - - 30,000,000
31 CPJ - - - 30,000,000
31 SJR - - - 30,000,000
31 PJR - - - 30,000,000
31 PCJ - - - 30,000,000
81100 31 MJM - - - 30,000,000

Account Number:
Account: Devidend Income GENERAL LEDGER 81200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 59,680,000
31 CRJ - 2,500,000 - 62,180,000
31 CPJ - - - 62,180,000
31 SJR - - - 62,180,000
31 PJR - - - 62,180,000
31 PCJ - - - 62,180,000
81200 31 MJM - - - 62,180,000

Account Number:
Account: Gain/Loss on Sale Of Stock GENERAL LEDGER 81300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 5,600,000
31 CRJ 2,800,000 - - 2,800,000
31 CPJ - - - 2,800,000
31 SJR - - - 2,800,000
31 PJR - - - 2,800,000
31 PCJ - - - 2,800,000
81300 31 MJM - - - 2,800,000

Account Number:
Account: Freight Collected GENERAL LEDGER 81400
Balance
Date Description Ref. Debit Credit
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GENERAL LEDGER
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 18,800,000
31 CRJ - 45,000 - 18,845,000
31 CPJ - - - 18,845,000
31 SJR - 180,000 - 19,025,000
31 PJR - - - 19,025,000
31 PCJ - - - 19,025,000
81400 31 MJM - - - 19,025,000

Account Number:
Account: Late Fees Collected GENERAL LEDGER 81500
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 4,800,000.00
31 CRJ - 220,000 - 5,020,000
31 CPJ - - - 5,020,000
31 SJR - - - 5,020,000
31 PJR - - - 5,020,000
31 PCJ - - - 5,020,000
81500 31 MJM - - - 5,020,000

Account Number:
Account: Interest Expense GENERAL LEDGER 91100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 5,500,000
31 CRJ - - 5,500,000 -
31 CPJ 3,015,000 - 8,515,000 -
31 SJR - - 8,515,000 -
31 PJR - - 8,515,000 -
31 PCJ - - 8,515,000 -
91100 31 MJM - - 8,515,000 -

Account Number:
Account: Bank Service Charge GENERAL LEDGER 91200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 3,300,000
31 CRJ - - 3,300,000 -
31 CPJ - - 3,300,000 -
31 SJR - - 3,300,000 -
31 PJR - - 3,300,000 -
31 PCJ - - 3,300,000 -
91200 31 MJM - - 3,300,000 -

Account Number:
Account: Late Fees Paid GENERAL LEDGER 91300
Balance
Date Description Ref. Debit Credit Debit Credit
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GENERAL LEDGER

Dec 1 Opening Balance 1,800,000

31 CRJ - - 1,800,000 -
31 CPJ 165,000 - 1,965,000 -
31 SJR - - 1,965,000 -
31 PJR - - 1,965,000 -
31 PCJ - - 1,965,000 -
91300 31 MJM - - 1,965,000 -

Account Number:
Account: Income Tax Expense GENERAL LEDGER 91400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 CRJ - - - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
91400 31 MJM - - - -
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TRIAL BALANCE
December 31, 2015
ACCOUNT NO. ACCOUNT NAME DEBIT CREDIT
11100 Cash In Bank 241,123,000 -
11200 Petty Cash 500,000 -
11300 Account Receivable 658,530,000 -
11400 Allowances for Bad Debts - 14,500,000
11500 Merchandise Inventory 570,000,000 -
11600 Office Supplies 15,500,000 -
11700 Prepaid Insurance 12,000,000 -
11800 Prepaid Rent 24,000,000 -
11900 Prepaid tax 89,000,000 -
11910 VAT In 119,780,000 -
12100 Investment 67,200,000 -
13100 Equipment 60,000,000 -
13110 Accumulated Depreciation - Equipment - 4,800,000
21100 Master Card - -
21200 Account Payable - 717,420,000
21400 Accrued Payable - -
21500 VAT Out - 139,350,000
21600 Income Taxes Payable - -
22100 Bank Permata Loan - 285,000,000
31100 Tn Suryono Capital - 400,430,000
31200 Tn Suryono Drawing 23,100,000 -
31300 Income Summary - -
41100 Sales Of Merchandise - 1,553,500,000
41200 Sales Return 66,000,000 -
41300 Sales Discount 32,422,000 -
51100 Cost Of Goods Sold 1,147,800,000 -
51200 Freight Paid 5,720,000 -
51300 Purchases Discount - 34,680,000
61100 Advertising Expense 1,850,000 -
61200 Telephone, Water & Electricity Expense 6,550,000 -
61300 Sore Supplies Expense 11,150,000 -
61400 Bad Debts Expense 3,600,000 -
61450 Spoilage Expense 8,500,000 -
61500 Depreciation Expense 4,800,000 -
61600 Insurance expense 6,000,000 -
61700 Rent Expense 22,000,000 -
61800 Wages & Salaries Expense 49,500,000 -
69000 Other Operating Expense 8,300,000 -
81100 Interest Revenue - 30,000,000
81200 Devidend Income - 62,180,000
81300 Gain/Loss on Sale Of Stock - 2,800,000
81400 Freight Collected - 19,025,000
81500 Late Fees Collected - 5,020,000
91100 Interest Expense 8,515,000 -
91200 Bank Service Charge 3,300,000 -
91300 Late Fees Paid 1,965,000 -
91400 income tax expense - -
Amount 3,268,705,000 3,268,705,000

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Memorial Journal (ADJUSTMENT)
December 2015 Page :

DATE DOC. NO ACCOUNT NAME AND DECSRIPTION REF DEBIT CREDIT

31 BM 12- 2 Spoilage Expense 61450 28,500,000
Merchandise Inventory 11500 28,500,000

31 BM 12- 3 Cash In Bank 11100 2,750,000

Bank Service Charge 91200 250,000
Interest Revenue 81100 3,000,000
(Rekonsiliasi Bank)

31 BM 12- 4 Sore Supplies Expense 61300 8,500,000

Rent Expense 61700 3,000,000
Insurance expense 61600 1,500,000
Bad Debts Expense 61400 5,255,900
Office Supplies 11600 8,500,000
Prepaid Rent 11800 3,000,000
Prepaid Insurance 11700 1,500,000
Allowances for Bad Debts 11400 5,255,900

31 BM 12- 5 Depreciation Expense 61500 1,200,000

Accumulated Depreciation - Equipment 13110 1,200,000

31 BM 12- 6 Telephone, Water & Electricity Expense 61200 800,000.00

Accrued Payable 21400 800,000.00

31 BM 12-7 income tax expense 91400 9,710,780.00

Income Taxes Payable 21600 9,710,780.00
-
61,466,680 61,466,680
- -
61450 28,500,000.00 -
11500 - 28,500,000.00
11100 2,750,000.00 -
91200 250,000.00 -
81100 - 3,000,000.00
61300 8,500,000.00 -
61700 3,000,000.00 -
61600 1,500,000.00 -
61400 5,255,900.00 -
11600 - 8,500,000.00
11800 - 3,000,000.00
11700 - 1,500,000.00
11400 - 5,255,900.00
61500 1,200,000.00 -
13110 - 1,200,000.00
61200 800,000.00 -
21400 - 800,000.00
91400 9,710,780.00 -
21600 - 9,710,780.00
0 -
61,466,680.00 61,466,680.00

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GENERAL LEDGER
Account Number:
Account: Cash In Bank GENERAL LEDGER
11100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 241,123,000 -
31 Adjusment JM 2,750,000 - 243,873,000 -
11100 31 Closing JM - - 243,873,000 -

Account Number:
Account: Petty Cash GENERAL LEDGER 11200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 500,000 -
31 Adjusment JM - - 500,000 -
11200 31 Closing JM - - 500,000 -

Account Number:
Account: Account Receivable GENERAL LEDGER
11300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 658,530,000 -
31 Adjusment JM - - 658,530,000 -
11300 31 Closing JM - - 658,530,000 -

Account Number:
Account: Allowances for Bad Debts GENERAL LEDGER 11400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 14,500,000
31 Adjusment JM - 5,255,900 - 19,755,900
11400 31 Closing JM - - - 19,755,900

Account Number:
Account: Merchandise Inventory GENERAL LEDGER 11500
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 570,000,000 -
31 Adjusment JM - 28,500,000 541,500,000 -
11500 31 Closing JM - - 541,500,000 -

Account Number:
Account: Office Supplies GENERAL LEDGER 11600
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 15,500,000 -
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GENERAL LEDGER
31 Adjusment JM - 8,500,000 7,000,000 -
11600 31 Closing JM - - 7,000,000 -

Account Number:
Account: Prepaid Insurance GENERAL LEDGER 11700
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 12,000,000 -
31 Adjusment JM - 1,500,000 10,500,000 -
11700 31 Closing JM - - 10,500,000 -

Account Number:
Account: Prepaid Rent GENERAL LEDGER
11800
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 24,000,000 -
31 Adjusment JM - 3,000,000 21,000,000 -
11800 31 Closing JM - - 21,000,000 -

Account Number:
Account: Prepaid tax GENERAL LEDGER 11900
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 89,000,000 -
31 Adjusment JM - - 89,000,000 -
11900 31 Closing JM - - 89,000,000 -

Account Number:
Account: VAT In GENERAL LEDGER 11910
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 119,780,000 -
31 Adjusment JM - - 119,780,000 -
11910 31 Closing JM - - 119,780,000 -

Account Number:
Account: Investment GENERAL LEDGER
12100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 67,200,000 -
31 Adjusment JM - - 67,200,000 -
12100 31 Closing JM - - 67,200,000 -

Account Number:
Account: Equipment GENERAL LEDGER 13100
Balance
Date Description Ref. Debit Credit Debit Credit
 UD WIRASTRI
GENERAL LEDGER
Dec 31 Opening Balance a 60,000,000 -
31 Adjusment JM - - 60,000,000 -
13100 31 Closing JM - - 60,000,000 -

Account Number:
Account: Accumulated Depreciation - Equipment GENERAL LEDGER 13110
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 4,800,000
31 Adjusment JM - 1,200,000 - 6,000,000
13110 31 Closing JM - - - 6,000,000

Account Number:
Account: Master Card GENERAL LEDGER
21100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - - - -
21100 31 Closing JM - - - -

Account Number:
Account: Account Payable GENERAL LEDGER 21200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 717,420,000
31 Adjusment JM - - - 717,420,000
21200 31 Closing JM - - - 717,420,000

Account Number:
Account: Accrued Payable GENERAL LEDGER
21400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - 800,000 - 800,000
21400 31 Closing JM - - - 800,000

Account Number:
Account: VAT Out GENERAL LEDGER
21500
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 139,350,000
31 Adjusment JM - - - 139,350,000
21500 31 Closing JM - - - 139,350,000

Account Number:
Account: Income Taxes Payable GENERAL LEDGER 21600
 UD WIRASTRI
GENERAL LEDGER
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - 9,710,780 - 9,710,780
21600 31 Closing JM - - - 9,710,780

Account Number:
Account: Bank Permata Loan GENERAL LEDGER 22100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 285,000,000
31 Adjusment JM - - - 285,000,000
22100 31 Closing JM - - - 285,000,000

Account Number:
Account: Tn Suryono Capital GENERAL LEDGER 31100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 400,430,000
31 Adjusment JM - - - 400,430,000
31100 31 Closing JM 23,100,000 263,516,320 - 640,846,320

Account Number:
Account: Tn Suryono Drawing GENERAL LEDGER
31200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 23,100,000 -
31 Adjusment JM - - 23,100,000 -
31200 31 Closing JM - 23,100,000 - -

Account Number:
Account: Income Summary GENERAL LEDGER 31300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - - - -
31300 31 Closing JM 1,710,205,000 1,710,205,000 - -

Account Number:
Account: Sales Of Merchandise GENERAL LEDGER 41100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 1,553,500,000
31 Adjusment JM - - - 1,553,500,000
41100 31 Closing JM 1,553,500,000 - - -
 UD WIRASTRI
GENERAL LEDGER
Account Number:
Account: Sales Return GENERAL LEDGER 41200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 66,000,000 -
31 Adjusment JM - - 66,000,000 -
41200 31 Closing JM - 66,000,000 - -

Account Number:
Account: Sales Discount GENERAL LEDGER 41300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 32,422,000 -
31 Adjusment JM - - 32,422,000 -
41300 31 Closing JM - 32,422,000 - -

Account Number:
Account: Cost Of Goods Sold GENERAL LEDGER 51100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 1,147,800,000 -
31 Adjusment JM - - 1,147,800,000 -
51100 31 Closing JM - 1,147,800,000 - -

Account Number:
Account: Freight Paid GENERAL LEDGER 51200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 5,720,000 -
31 Adjusment JM - - 5,720,000 -
51200 31 Closing JM - 5,720,000 - -

Account Number:
Account: Purchases Discount GENERAL LEDGER 51300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 34,680,000
31 Adjusment JM - - - 34,680,000
51300 31 Closing JM 34,680,000 - - -

Account Number:
Account: Advertising Expense GENERAL LEDGER 61100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 1,850,000 -
31 Adjusment JM - - 1,850,000 -
61100 31 Closing JM - 1,850,000 - -
 UD WIRASTRI
GENERAL LEDGER

Account Number:
Account: Telephone, Water & Electricity Expense GENERAL LEDGER 61200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 6,550,000 -
31 Adjusment JM 800,000 - 7,350,000 -
61200 31 Closing JM - 7,350,000 - -

Account Number:
Account: Sore Supplies Expense GENERAL LEDGER 61300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 11,150,000 -
31 Adjusment JM 8,500,000 - 19,650,000 -
31 Closing JM - 19,650,000 - -

Account Number:
Account: Bad Debts Expense GENERAL LEDGER 61400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 3,600,000 -
31 Adjusment JM 5,255,900 - 8,855,900 -
31 Closing JM - 8,855,900 - -

Account Number:
Account: Spoilage Expense GENERAL LEDGER 61450
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 8,500,000 -
31 Adjusment JM 28,500,000 - 37,000,000 -
31 Closing JM - 37,000,000 - -

Account Number:
Account: Depreciation Expense GENERAL LEDGER 61500
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 4,800,000 -
31 Adjusment JM 1,200,000 - 6,000,000 -
31 Closing JM - 6,000,000 - -

Account Number:
Account: Insurance expense GENERAL LEDGER 61600
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 6,000,000 -
 UD WIRASTRI
GENERAL LEDGER
31 Adjusment JM 1,500,000 - 7,500,000 -
31 Closing JM - 7,500,000 - -

Account Number:
Account: Rent Expense GENERAL LEDGER 61700
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 22,000,000 -
31 Adjusment JM 3,000,000 - 25,000,000 -
31 Closing JM - 25,000,000 - -

Account Number:
Account: Wages & Salaries Expense GENERAL LEDGER 61800
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 49,500,000 -
31 Adjusment JM - - 49,500,000 -
31 Closing JM - 49,500,000 - -

Account Number:
Account: Other Operating Expense GENERAL LEDGER 69000
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 8,300,000 -
31 Adjusment JM - - 8,300,000 -
31 Closing JM - 8,300,000 - -

Account Number:
Account: Interest Revenue GENERAL LEDGER 81100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 30,000,000
31 Adjusment JM - 3,000,000 - 33,000,000
31 Closing JM 33,000,000 - - -

Account Number:
Account: Devidend Income GENERAL LEDGER 81200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 62,180,000
31 Adjusment JM - - - 62,180,000
31 Closing JM 62,180,000 - - -

Account Number:
Account: Gain/Loss on Sale Of Stock GENERAL LEDGER 81300
Balance
Date Description Ref. Debit Credit
 UD WIRASTRI
GENERAL LEDGER
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 2,800,000
31 Adjusment JM - - - 2,800,000
31 Closing JM 2,800,000 - - -

Account Number:
Account: Freight Collected GENERAL LEDGER 81400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 19,025,000
31 Adjusment JM - - - 19,025,000
31 Closing JM 19,025,000 - - -

Account Number:
Account: Late Fees Collected GENERAL LEDGER 81500
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 5,020,000
31 Adjusment JM - - - 5,020,000
31 Closing JM 5,020,000 - - -

Account Number:
Account: Interest Expense GENERAL LEDGER 91100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 8,515,000 -
31 Adjusment JM - - 8,515,000 -
31 Closing JM - 8,515,000 - -

Account Number:
Account: Bank Service Charge GENERAL LEDGER 91200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 3,300,000 -
31 Adjusment JM 250,000 - 3,550,000 -
31 Closing JM - 3,550,000 - -

Account Number:
Account: Late Fees Paid GENERAL LEDGER 91300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 1,965,000 -
31 Adjusment JM - - 1,965,000 -
31 Closing JM - 1,965,000 - -

Account Number:
Account: Income Tax Expense GENERAL LEDGER
 UD WIRASTRI
GENERAL LEDGER
Account: Income Tax Expense GENERAL LEDGER 91400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM 9,710,780 - 9,710,780 -
31 Closing JM - 9,710,780 - -
 MENU

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 UD WIRASTRI
worksheet desember 2015

Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary
ACCOUNT NAME
No. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
11100 Cash In Bank 241,123,000 - 2,750,000 - 243,873,000 - - -

11200 Petty Cash 500,000 - - - 500,000 - - -

11300 Account Receivable 658,530,000 - - - 658,530,000 - - -

11400 Allowances for Bad Debts - 14,500,000 - 5,255,900 - 19,755,900 - -

11500 Merchandise Inventory 570,000,000 - - 28,500,000 541,500,000 - - -

11600 Office Supplies 15,500,000 - - 8,500,000 7,000,000 - - -

11700 Prepaid Insurance 12,000,000 - - 1,500,000 10,500,000 - - -

11800 Prepaid Rent 24,000,000 - - 3,000,000 21,000,000 - - -

11900 Prepaid tax 89,000,000 - - - 89,000,000 - - -

11910 VAT In 119,780,000 - - - 119,780,000 - - -

12100 Investment 67,200,000 - - - 67,200,000 - - -

13100 Equipment 60,000,000 - - - 60,000,000 - - -

13110 Accumulated Depreciation - Equipment - 4,800,000 - 1,200,000 - 6,000,000 - -

21100 Master Card - - - - - - - -

21200 Account Payable - 717,420,000 - - - 717,420,000 - -

21400 Accrued Payable - - - 800,000 - 800,000 - -

21500 VAT Out - 139,350,000 - - - 139,350,000 - -

21600 Income Taxes Payable - - - 9,710,780 - 9,710,780 - -

22100 Bank Permata Loan - 285,000,000 - - - 285,000,000 - -

31100 Tn Suryono Capital - 400,430,000 - - - 400,430,000 - -

31200 Tn Suryono Drawing 23,100,000 - - - 23,100,000 - - -

41100 Sales Of Merchandise - 1,553,500,000 - - - 1,553,500,000 1,553,500,000

41200 Sales Return 66,000,000 - - - 66,000,000 - 66,000,000

41300 Sales Discount 32,422,000 - - - 32,422,000 - 32,422,000

51100 Cost Of Goods Sold 1,147,800,000 - - - 1,147,800,000 - 1,147,800,000

51200 Freight Paid 5,720,000 - - - 5,720,000 - 5,720,000

51300 Purchases Discount - 34,680,000 - - - 34,680,000 34,680,000

 UD WIRASTRI
worksheet desember 2015

Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary
ACCOUNT NAME
No. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
61100 Advertising Expense 1,850,000 - - - 1,850,000 - 1,850,000 -
61200 Telephone, Water & Electricity Expense 6,550,000 - 800,000 - 7,350,000 - 7,350,000 -
61300 Sore Supplies Expense 11,150,000 - 8,500,000 - 19,650,000 - 19,650,000 -

61400 Bad Debts Expense 3,600,000 - 5,255,900 - 8,855,900 - 8,855,900 -

61450 Spoilage Expense 8,500,000 - 28,500,000 - 37,000,000 - 37,000,000 -

61500 Depreciation Expense 4,800,000 - 1,200,000 - 6,000,000 - 6,000,000 -

61600 Insurance expense 6,000,000 - 1,500,000 - 7,500,000 - 7,500,000 -
61700 Rent Expense 22,000,000 - 3,000,000 - 25,000,000 - 25,000,000 -

61800 Wages & Salaries Expense 49,500,000 - - - 49,500,000 - 49,500,000 -

69000 Other Operating Expense 8,300,000 - - - 8,300,000 - 8,300,000 -
81100 Interest Revenue - 30,000,000 - 3,000,000 - 33,000,000 - 33,000,000

81200 Devidend Income - 62,180,000 - - - 62,180,000 - 62,180,000

81300 Gain/Loss on Sale Of Stock - 2,800,000 - - - 2,800,000 - 2,800,000
81400 Freight Collected - 19,025,000 - - - 19,025,000 - 19,025,000

81500 Late Fees Collected - 5,020,000 - - - 5,020,000 - 5,020,000

91100 Interest Expense 8,515,000 - - - 8,515,000 - 8,515,000 -
91200 Bank Service Charge 3,300,000 - 250,000 - 3,550,000 - 3,550,000 -
91300 Late Fees Paid 1,965,000 - - - 1,965,000 - 1,965,000 -
91400 Income Tax Expense - - 9,710,780 - 9,710,780 - 9,710,780 -
3,268,705,000 3,268,705,000 61,466,680 61,466,680 3,288,671,680 3,288,671,680 1,446,688,680 1,710,205,000
31300 Income Summary - - 263,516,320
- - 1,710,205,000 1,710,205,000
 UD WIRASTRI
worksheet desember 2015

Balance Sheet
DEBIT CREDIT
243,873,000 -

500,000 -

658,530,000 -

- 19,755,900

541,500,000 -

7,000,000 -

10,500,000 -

21,000,000 -

89,000,000 -

119,780,000 -

67,200,000 -

60,000,000 -

- 6,000,000

- -

- 717,420,000

- 800,000

- 139,350,000

- 9,710,780

- 285,000,000

- 400,430,000

23,100,000 -

- -

- -

- -

- -

- -
 UD WIRASTRI
worksheet desember 2015

Balance Sheet
DEBIT CREDIT
- -
- -
- -

- -
- -

- -
- -
- -

- -
- -
- -

- -
- -
- -

- -
- -
- -
- -
- -
1,841,983,000 1,578,466,680
263,516,320
1,841,983,000 1,841,983,000

-
 UD WIRASTRI
INCOME STATEMENT
For The Year Ended, December, 31, 2015
41100 Sales Of Merchandise Rp 1,553,500,000

41200 Sales Return Rp (66,000,000)

41300 Sales Discount Rp (32,422,000)

Net Sales Rp 1,455,078,000

51100 Cost Of Goods Sold Rp (1,147,800,000)

51200 Freight Paid Rp (5,720,000)

51300 Purchases Discount Rp 34,680,000

Cost Of Goods Sold Rp (1,118,840,000)

Gross Profit Rp 336,238,000

Operating Expense

61100 Advertising Expense Rp (1,850,000)

61200 Telephone, Water & Electricity Expense Rp (7,350,000)

61300 Sore Supplies Expense Rp (19,650,000)

61400 Bad Debts Expense Rp (8,855,900)

61450 Spoilage Expense Rp (37,000,000)

61500 Depreciation Expense Rp (6,000,000)

61600 Insurance expense Rp (7,500,000)

61700 Rent Expense Rp (25,000,000)

61800 Wages & Salaries Expense Rp (49,500,000)

69000 Other Operating Expense Rp (8,300,000)

Rp (171,005,900)

Operating Income Rp 165,232,100

Other Income/Expense

81100 Interest Revenue Rp 33,000,000

81200 Devidend Income Rp 62,180,000

81300 Gain/Loss on Sale Of Stock Rp 2,800,000

81400 Freight Collected Rp 19,025,000

81500 Late Fees Collected Rp 5,020,000

Amount Rp 122,025,000

91100 Interest Expense Rp (8,515,000)

91200 Bank Service Charge Rp (3,550,000)

91300 Late Fees Paid Rp (1,965,000)

0 Amount Rp (14,030,000)
 Total Other Income/Expense Rp 107,995,000

Earning Before Taxes Rp 273,227,100

91400 income tax expense Rp (9,710,780)

Earning After Taxes Rp 263,516,320

Rp -

KETERANGAN OMSET PAJAK

Pajak 1 Tahun 1% dari Omset 1,455,078,000 14,550,780
Januari s d Nopember 484,000,000 4,840,000
Desember 971,078,000 9,710,780

4,840,000

Omset Desember
Sales 1,027,500,000
Sales Return (52,000,000)
Sales Discount (4,422,000)
971,078,000

Omset Januari - Nopember

Sales 526,000,000 3,682,000,000
Sales Return (14,000,000) (98,000,000)
Sales Discount (28,000,000) (196,000,000)
484,000,000 3,388,000,000

4,359,078,000
MENU
 UD WIRASTRI
STATEMENTS OF CHANGES IN EQUITY
FOR THE YEARS ENDED 31 DECEMBER 2015

DESCRIPTION Amount

Balance at 31 December 2014 Rp 400,430,000.00

Net Income Rp 263,516,320.00

Drawings Rp (23,100,000.00)

Balance at 31 December 2015 Rp 640,846,320.00

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

ASSETS 2015 LIABILITIES & EQUITIES 2015

Current Assets Current Liabilities
11100 Cash In Bank 243,873,000 Master Card - 21100

11200 Petty Cash 500,000 Account Payable 717,420,000 21200

11300 Account Receivable 658,530,000 Accrued Payable 800,000 21400

11400 Allowances for Bad Debts (19,755,900) VAT Out 139,350,000 21500

11500 Merchandise Inventory 541,500,000 Income Taxes Payable 9,710,780 21600

11600 Office Supplies 7,000,000

11700 Prepaid Insurance 10,500,000 Amount 867,280,780

11800 Prepaid Rent 21,000,000 Long Term Debts

11910 VAT In 119,780,000 Bank Permata Loan 285,000,000 22100
Amount 1,582,927,100
Equities
Non Current Assets Tn Suryono Capital 640,846,320 31100

12100 Investment 67,200,000

13100 Equipment 60,000,000 Amount 640,846,320

13110 Accumulated Depreciation - Equipment (6,000,000)

Amount 121,200,000

Total Assets 1,704,127,100 Total Liabilities & Equites 1,793,127,100

(89,000,000)

1,793,127,100
 NERACA BANDING

Akun 1-Dec-15 31 Des 2015

Perubahan
Cash In Bank 46,000,000 243,873,000
Petty Cash 5,000,000 500,000
Account Receivable 82,500,000 658,530,000
###
Allowances for Bad Debts 8,500,000 19,755,900
###
Merchandise Inventory 520,000,000 541,500,000
###
Office Supplies 14,500,000 7,000,000
###
Prepaid Insurance 12,000,000 10,500,000
###
Prepaid Rent 24,000,000 21,000,000
###
Prepaid tax 89,000,000 89,000,000
###
VAT In 31,080,000 119,780,000
###
Investment 112,000,000 67,200,000
###
Equipment 60,000,000 60,000,000
###
Accumulated Depreciation - Equipment 4,800,000 6,000,000
###
Master Card 2,100,000 ###
Account Payable 66,000,000 717,420,000
###
Accrued Payable 10,720,000 800,000
###
VAT Out 41,800,000 139,350,000
###
Income Taxes Payable 9,710,780
###
Bank Permata Loan 300,000,000 285,000,000
###
Tn Suryono Capital 562,160,000 641,846,320

Tn Suryono Drawing 22,100,000

Income Summary
Sales Of Merchandise 526,000,000
Sales Return 14,000,000
Sales Discount 28,000,000
Cost Of Goods Sold 310,800,000
Freight Paid 5,500,000
Purchases Discount 26,100,000
Advertising Expense 1,100,000
Telephone, Water & Electricity Expens 5,600,000
Sore Supplies Expense 11,150,000
Bad Debts Expense 3,600,000
Spoilage Expense 8,500,000
Depreciation Expense 4,800,000
Insurance expense 6,000,000
Rent Expense 22,000,000
Wages & Salaries Expense 49,500,000
Other Operating Expense 6,000,000
Interest Revenue 30,000,000
Devidend Income 59,680,000
Gain/Loss on Sale Of Stock 5,600,000
Freight Collected 18,800,000
Late Fees Collected 4,800,000
Interest Expense 5,500,000
Bank Service Charge 3,300,000
Late Fees Paid 1,800,000
487,150,000 670,980,000
laba rugi nov 183,830,000
670,980,000

laporan perubahan modal

modal awal nov 400,430,000

laba nov 183,830,000
prive 22,100,000
161,730,000
modal akhir nov 562,160,000
 PT ADELWES
CASH FLOW STATEMENTS
For The Year Ended, December, 31, 2015
OPERATING ACTIVITIES :
Earning After Taxes Rp 263,516,320.00
Allowances for Bad Debts Rp 11,255,900.00
Accumulated Depreciation - Equipment Rp 1,200,000.00
Rp 275,972,220.00
ALIRAN KAS MASUK :
Office Supplies Rp 7,500,000.00
Prepaid Insurance Rp 1,500,000.00
Prepaid Rent Rp 3,000,000.00
Prepaid tax Rp -
Account Payable Rp 651,420,000.00
VAT Out Rp 97,550,000.00
Income Taxes Payable Rp 9,710,780.00
JUMLAH ALIRAN KAS MASUK Rp 770,680,780.00
ALIRAN KAS KELUAR :
Accounts Receivable -Rp 576,030,000.00
Merchandise Inventory -Rp 21,500,000.00
Vat In -Rp 88,700,000.00
Master Card -Rp 2,100,000.00
Accrued Expense -Rp 9,920,000.00
JUMLAH ALIRAN KAS KELUAR -Rp 698,250,000.00
Net Cash flow from operating activities Rp 348,403,000.00

INVESTING ACTIVITIES :
ALIRAN KAS MASUK :
Equipment Rp -
Net cash flow used to Investing activities Rp -

FINANCING ACTIVITIES :
ALIRAN KAS MASUK :
Investment Rp 44,800,000.00
ALIRAN KAS KELUAR :
Retained Earning -Rp 161,730,000.00
Drawing -Rp 23,100,000.00
Bank Permata Loan -Rp 15,000,000.00
Net cash flow Used to Financing activities -Rp 155,030,000.00
Increase/Decrease Cash & Equivalent Cash Rp 193,373,000.00
Cash & Equivalent Cash 01 November 2015 Rp 51,000,000.00
Cash & Equivalent Cash 31 desember 2015 Rp 244,373,000.00
 PT ADELWES
CASH FLOW STATEMENTS
For The Year Ended, December, 31, 2015

ARUS KAS DARI AKTIFITAS OPERASI:

ALIRAN KAS MASUK :
Kas diterima dari pelanggan (dari piutang) Rp 266,398,000.00
Kas diterima dari penjualan tunai Rp 226,645,000.00
Kas diterima dari piutang yang telah dihapus Rp 6,000,000.00
Kas diterima dari pendapatan deviden Rp 2,500,000.00
Jumlah aliran kas masuk dari aktifitas operasi Rp 501,543,000.00
ALIRAN KAS KELUAR :
Kas dibayar untuk pemasok Rp 315,920,000.00
Kas dibayar untuk denda Rp 165,000.00
Kas dibayar untuk utang PPN Rp 10,720,000.00
Kas dibayar untuk bunga bank Rp 3,015,000.00
Kas dibayar untuk kredit card Rp 3,600,000.00
Jumlah aliran kas keluar dari aktifitas operasi -Rp 333,420,000.00
Jumlah arus kas dari aktifitas operasi Rp 168,123,000.00

ARUS KAS DARI AKTIFITAS INVESTASI:

ALIRAN KAS MASUK :
Kas diterima dari penjualan aktiva tetap Rp Rp -
ALIRAN KAS KELUAR :
Kas dibayar untuk pembelian aktiva tetap Rp -
Jumlah arus kas dari aktifitas investasi Rp -

ARUS KAS DARI AKTIFITAS PENDANAAN:

ALIRAN KAS MASUK :
Kas diterima dari penjualan investasi Rp 42,000,000.00
Jumlah aliran kas masuk dari aktifitas pendanaan Rp 42,000,000.00
ALIRAN KAS KELUAR :
Kas dibayar untuk pelunasan hutang jangka panj Rp 15,000,000.00
Jumlah aliran kas keluar dari aktifitas operasi -Rp 15,000,000.00
Jumlah arus kas dari aktifitas pendanaan Rp 27,000,000.00
Kenaikan (Penurunan) Kas dan setara kas Rp 195,123,000.00
Kas dan setara kas pada awal periode Rp 51,000,000.00
Kas dan setara kas pada akhir periode Rp 246,123,000.00

Rp 244,373,000.00

Rp 1,750,000.00
 PT ADELWES
Memorial Journal (CLOSING ENTRY)
December 2015 Page :

DOC.
DATE DESCRIPTION REF DEBIT CREDIT
NO.
31-Dec-15 BM-13 Sales Of Merchandise 41100 1,553,500,000.00
Purchases Discount 51300 34,680,000.00
Interest Revenue 81100 33,000,000.00
Devidend Income 81200 62,180,000.00
Gain/Loss on Sale Of Stock 81300 2,800,000.00
Freight Collected 81400 19,025,000.00
Late Fees Collected 81500 5,020,000.00
Income Summary 31300 1,710,205,000.00

31-Dec-16 BM-14 Income Summary 31300 1,446,688,680.00

Sales Return 41200 66,000,000.00
Sales Discount 41300 32,422,000.00
Cost Of Goods Sold 51100 1,147,800,000.00
Freight Paid 51200 5,720,000.00
Advertising Expense 61100 1,850,000.00
Telephone, Water & Electricity Exp 61200 7,350,000.00
Sore Supplies Expense 61300 19,650,000.00
Bad Debts Expense 61400 8,855,900.00
Spoilage Expense 61450 37,000,000.00
Depreciation Expense 61500 6,000,000.00
Insurance expense 61600 7,500,000.00
Rent Expense 61700 25,000,000.00
Wages & Salaries Expense 61800 49,500,000.00
Other Operating Expense 69000 8,300,000.00
Bank Service Charge 91200 3,550,000.00
Late Fees Paid 91300 1,965,000.00
Income Tax Expense 91400 9,710,780.00
Interest Expense 91100 8,515,000.00

31-Dec-16 BM-15 Income Summary 31300 263,516,320.00

Tn Suryono Capital 31100 263,516,320.00

31-Dec-16 BM-16 Tn Suryono Capital 31100 23,100,000.00

Tn Suryono Drawing 31200 23,100,000.00

Total 3,443,510,000.00 3,443,510,000.00

-
REKAPITULASI :
41100 1,553,500,000.00 -
51300 34,680,000.00 -
81100 33,000,000.00 -
81200 62,180,000.00 -
81300 2,800,000.00 -
81400 19,025,000.00 -
81500 5,020,000.00 -
31300 1,710,205,000.00 1,710,205,000.00
41200 - 66,000,000.00
41300 - 32,422,000.00
51100 - 1,147,800,000.00
51200 - 5,720,000.00
61100 - 1,850,000.00
61200 - 7,350,000.00
61300 - 19,650,000.00
61400 - 8,855,900.00
61450 - 37,000,000.00
61500 - 6,000,000.00
61600 - 7,500,000.00
61700 - 25,000,000.00
61800 - 49,500,000.00
69000 - 8,300,000.00
91200 - 3,550,000.00
91300 - 1,965,000.00
91400 - 9,710,780.00
91100 - 8,515,000.00
31200 - 23,100,000.00
31100 23,100,000.00 263,516,320.00
3,443,510,000.00 3,443,510,000.00

- -
MENU
 UD WIRASTRI
CLOSING BALANCE
December 31, 2015
ACCOUNT
ACCOUNT NAME DEBIT CREDIT
NO.
11100 Cash In Bank 243,873,000 -

11200 Petty Cash 500,000 -

11300 Account Receivable 658,530,000 -

11400 Allowances for Bad Debts - 19,755,900

11500 Merchandise Inventory 541,500,000 -

11600 Office Supplies 7,000,000 -

11700 Prepaid Insurance 10,500,000 -

11800 Prepaid Rent 21,000,000 -

11910 VAT In 119,780,000 -

12100 Investment 67,200,000 -

13100 Equipment 60,000,000 -

13110 Accumulated Depreciation - Equipment - 6,000,000

21100 Master Card - -

21200 Account Payable - 717,420,000

21400 Accrued Payable - 800,000

21500 VAT Out - 139,350,000

21600 Income Taxes Payable - 9,710,780

22100 Bank Permata Loan - 285,000,000

31100 Tn Suryono Capital - 640,846,320

31200 Tn Suryono Drawing - -

31300 Income Summary - -

41100 Sales Of Merchandise - -

41200 Sales Return - -

41300 Sales Discount - -

51100 Cost Of Goods Sold - -

1,729,883,000 1,818,883,000
(89,000,000.00)
MENU