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    Dewi Rahmawati
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    Format Perusahaan Dagang

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    Format Perusahaan Dagang

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    7 views23 pages

    Format P. Dagang

    Uploaded by

    Dewi Rahmawati
    Format Perusahaan Dagang

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 23

    …………………………………………….

    CASH RECEIPT JOURNAL


    PER ……………………………….

    Debit Credit
    Invoice
    Date Description Ref Other Account
    No. Cash In Bank Account Receivable Sales
    Acc. No Amount

    JUMLAH

    RECAPITULATION
    Debit Credit
    Acc. No. Amount Acc. No. Amount
    TOTAL TOTAL
    …………………………………………….
    CASH PAYMENT JOURNAL
    PER ……………………………….

    Debit Credit
    Invoice
    Date Description Ref Other Account
    No. Account Payable Cash in Bank
    Acc. No. Amount

    JUMLAH

    RECAPITULATION
    Debit Credit
    Acc. No. Amount Acc. No. Amount
    TOTAL TOTAL
    …………………………………………….
    PURCHASE JOURNAL
    PER ……………………………….

    Debit Credit
    Invoice
    Date Description Ref
    No. Purchase PPN Income Freigt Paid Account Payable

    JUMLAH

    RECAPITULATION
    Debit Credit
    Acc. No. Amount Acc. No. Amount
    TOTAL TOTAL
    …………………………………………….
    SALES JOURNAL
    PER ……………………………….

    Debit Credit
    Invoice
    Date Description Ref Sales of
    No. Account Receivable PPN Outcome Freight Collected
    Merchandise

    JUMLAH

    RECAPITULATION
    DEBIT CREDIT
    Acc. No. Amount Acc. No. Amount
    TOTAL TOTAL
    …………………………………………….
    GENERAL JOURNAL
    PER ……………………………….

    Date Doc. No Description Ref Debit Credit

    JUMLAH

    RECAPITULATION
    Debit Credit
    Acc. No. Amount Acc. No. Amount

    TOTAL TOTAL
    …………………………………………….
    PETTY CASH
    PER ……………………………….

    Invoice Debit Credit


    Date Description
    No. Acc. No Amount Petty Cash

    JUMLAH

    RECAPITULATION
    Debit Credit
    Acc. No. Amount Acc. No. Amount

    TOTAL TOTAL
    …………………………………………….
    KARTU PERSEDIAAN
    PER ……………………………….

    PURCHASE SALES BALANCE


    Invoice
    Date Description
    No. Quantity Price Amount Quantity Price Amount Quantity Price Amount
    …………………………………………….
    KARTU PERSEDIAAN
    PER ……………………………….

    PURCHASE SALES BALANCE


    Invoice
    Date Description
    No. Quantity Price Amount Quantity Price Amount Quantity Price Amount
    …………………………………………….
    ACCOUNT RECEIVABLE
    SUBSIDIARY LEDGER
    PER ……………………………….

    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit
    …………………………………………….
    BUKU BESAR PEMBANTU PIUTANG
    PER ……………………………….

    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit
    …………………………………………….
    DAFTAR SALDO UTANG
    PER ……………………………….

    No. Supplier Name Invoice No. Date Amount

    JUMLAH

    …………………………………………….
    DAFTAR SALDO PIUTANG
    PER ……………………………….

    No. Customer Name Invoice No. Date Amount

    JUMLAH
    UD WIRASTRI
    LEDGER AFTER CLOSING
    PER DECEMBER 2015

    Cash In Bank (1-1100)


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Petty Cash ( 1-1200 )


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Account Receivable ( 1-1300 )


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Allowance for Doubtful Dept ( 1-1400 )


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Inventory ( 1-1500 )
    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Store Supplies (1-1600)


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Prepaid Insurance (1-1700)


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Prepaid Rent (1-1800)


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit
    Prepaid Tax (1-1900)
    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    PPn Income (1-1910)


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Stock Investment (1-2100)


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Equipment at Cost (1-3100)


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Equipment Accumulated Dept. (1-3110)


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Account Payable (2-1200)


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Income Tax Payable (2-1300)


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    PPN Payable (2-1400)


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    PPN Outcome (2-1500)


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit
    Bank Permata Loan (2-2100)
    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Tn. Suryono Capital (3-1100)


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Tn. Suryono Drawing (3-1200)


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Sales (4-1100)
    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Sales Return (4-1200)


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Sales Discount (4-1300)


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Cost of Good Sold (5-1100)


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Freight Paid (5-1200)


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit
    Purchase Discount (5-1300)
    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Advertising Expense ( 6-1100 )


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Telephone & Electricity Expense ( 6-1200 )


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Store Supplies Expense ( 6-1300 )


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Bad Dept Expense ( 6-1400 )


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Spoilage Expense ( 6-1450 )


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Depreciation Expense ( 6-1500 )


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit
    Insurance Expense ( 6-1600 )
    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Rent Expense ( 6-1700 )


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Wages & Saleries Expense ( 6-1800 )


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Other Operating Expense ( 6-9000 )


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Income Tax Expense ( 6-9000 )


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Interest Revenue ( 8-1100 )


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Dividend Income ( 8-1200 )


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit
    Gain Loss on Sale of Stock ( 8-1300 )
    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Freight Collected ( 8-1400 )


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Late Fees Income ( 8-1500 )


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Interest Expense ( 9-1100 )


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Bank Service Charges ( 9-1200 )


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit

    Late Fees Paid ( 9-1300 )


    Balance
    Date Descriptioin Ref Debit Credit
    Debit Credit
    UD. WIRASTRI
    TRIAL BALANCE
    PER DECEMBER 2015

    No. Akun Keterangan Debit Kredit


    JUMLAH

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