UD.

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

Cash
Invoice In PPN Sales Account
Date No. Description Ref Bank Outcome Discount Receivable

RECAPITULATION
Debit Credit
Acc Number Amount Acc Number Amount

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

Debit
Cheq Account Account Account
Date Inv.No. Description No. Ref Payable Name Number

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

Debit Credit
Inv. Account Freight PPN
Date Description No. Ref Receivable Sales Collected Outcome
Credit

Serba-Serbi
ANccaomuent ANcucmobuenrt Amount

Credit Cash
Purchase PPN In
Amount Discount Income Bank

RECAPITULATION
Debit Credit
Acc Acc
Number Amount Number Amount

COGS (Dr.)
/ Inventory
(Cr.)
 UD.WIRASTRI
JURNAL PEMBELIAN (PURCHASE JOURNAL)
Bulan : Desember 2015

Invoice Freight
Date No. Description Ref Paid

UD.WIRASTRI
JURNAL UMUM (GENERAL JOURNAL)
Bulan : Desember 2015
Date Inv. No. Description Ref Debit
 RECAPITULATION
Debit Credit
Acc Acc
Number Amount Number Amount

Debit Credit
PPN Account
Income Purchase Payable

RECAPITULATION
Debit Credit
Acc Acc
Number Amount Number Amount

Credit
 RECAPITULATION
Debit
Acc Number Amount

UD.WIRASTRI
BUKU KAS KECIL (PETTY CASH)
Bulan : Desember 2015

Debit
Invoice Account
Date No. Description Account Name Number

UD.WIRASTRI
BUKU BESAR PEMBANTU PIUTANG
(ACCOUNT PAYABLE SUBSIDIARY LEDGER)
Bulan : Desember 2015
Nama : `
(Dalam ribuan rupiah)

Date Description Ref Debit

Nama : `
 Credit
Acc Number Amount

SH)

Kredit
Amount Petty Cash

ANG
LEDGER)

Credit Debit Balance Credit

(Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance

Nama : `
(Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance

Nama : `
(Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance

UD.WIRASTRI
BUKU BESAR PEMBANTU UTANG
(ACCOUNT PAYABLE LEDGER)
Bulan : Desember 2015
Nama : `
(Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance

 Credit

Credit

Credit

Balance Credit
Nama : `
(Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance

Nama : `
(Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance

KARTU PERSEDIAAN (INVENTORY CARD)

NAMA BARANG :

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

Credit

OUT BALANCE
Price Amount Quantity Price Amount
 KARTU PERSEDIAAN (INVENTORY CARD)
NAMA BARANG :

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

UD.WIRASTRI
BUKU BESAR (GENERAL LEDGER)
PER Desember 2015
Nama :
Cash In
Bank

1-1100 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance Credit

Nama :
Petty
Cash
 BALANCE
Quantity Price Amount

Credit
 1-1200 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance

Nama :
Accounts
Receivabl`e

1-1300 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance

Nama :
Allowance
for
Doubtful
Debt

1-1400 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance

 Credit

Balance Credit

Balance Credit
Nama :
Merchandise
Inventory`

1-1500 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance

Nama :
Store
Supplies `

1-1600 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance

Nama :
Prepaid
Insurance`

1-1700 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance

 Credit

Credit

Balance Credit
Nama :
Prepaid
Rent `

1-1800 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance

Nama :
Prepaid
Tax `

1-1900 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance

Nama :
PPN
Income `
Credit

Credit
1-1910 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance

Nama :
Prepaid
PPN `

1-1920 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance

Nama :
Equipment
At Cost `

1-2100 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance

Balance Credit

Balance Credit

Credit
Nama :
Equipment
Accum
Dep `

1-2110 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance

Nama :
Accounts
Payable `

2-1100 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance

Nama :
Expense
Payable `

2-1200 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance

 Credit

Credit

Balance Credit
Nama :
Income
Tax
Payable `

2-1300 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance

Nama :
PPN
Payable `

2-1400 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance

Nama :
PPN
Outcome `
Credit

Credit
2-1500 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance Credit

Nama :
Dividend
Payable `

2-1600 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance Credit

Nama :
Bank
Danamon
Loan `

2-2100 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance Credit

Nama :
Capital
Stock `
3-1100 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance

Nama :
Retained
Earnings `

3-1200 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance

Nama :
Dividend
`

3-1300 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance

Credit

Credit

Credit
Nama :
Income
Summary`

3-1400 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance

Nama :
Sales
`

4-1100 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance

Nama :
Sales
Return
`
 Credit

Balance Credit
 4-1200 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance Credit

Nama :
Cost of
Goods
Sold `

5-1100 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance Credit

Nama :
Freight
Paid
`

5-1200 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance Credit

Nama :
Advertising
Expense `

6-1000 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance

Nama :
Telephone
&
Electricity
Expense `

6-1100 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance

Nama :
Store
Supplies
Expense

6-1200 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance

Balance Credit

Credit

Balance Credit
Nama :
Bad
Debts
Expense

6-1300 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance

Nama :
Depreciation
Expense `

6-1400 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance

Nama :
Insurance
Expense `
Credit

Credit
 6-1500 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance Credit

Nama :
Rent
Expense
`

6-1600 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance Credit

Nama :
Wages
and
Salaries
Expense `

6-1700 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance Credit

Nama :
Other
Operating
Expense `
6-1800 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance

Nama :
Interest
Revenue `

8-1100 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance

Nama :
Interest
Expense `

9-1100 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance

Balance Credit

Credit

Credit
Nama :
Bank
Service
Charge `

9-1200 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance Credit

Nama :
Income
Tax
Expense `

9-1300 (Dalam ribuan rupiah)

Date Description Ref Debit Credit Debit Balance Credit

Nama :
`
 (Dalam ribuan rupiah)

Date Description Ref Debit Credit

Nama : `
(Dalam ribuan rupiah)

Date Description Ref Debit Credit

Nama : (Dalam ribuan rupiah)

Date Description Ref Debit Credit

Nama : (Dalam ribuan rupiah)

Date Description Ref Debit Credit

Nama : (Dalam ribuan rupiah)

Date Description Ref Debit Credit

Nama : (Dalam ribuan rupiah)

Debit Balance Credit

Debit Balance Credit

Debit Balance Credit

Debit Balance Credit

Debit Balance Credit

 Date Description Ref Debit

Nama : `
(Dalam ribuan rupiah)

Date Description Ref Debit

UD.WIRASTRI
NERACA SALDO (TRIAL BALANCE)
Bulan : Desember 2015

Code Account Name Debit Balance

Credit Balance
Debit Credit

Credit Debit Balance Credit

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

UD.WIRASTRI
NERACA LAJUR (WORK SHEET)
Bulan : Desember 2015

Unajusted Trial
Acc. Account Balance
No. Name Debit Credit
 Ref Debit Credit

RECAPITULATION
Debit Credit
Acc Number Amount Acc Number Amount

D.WIRASTRI
AJUR (WORK SHEET)
: Desember 2015

Adjusted Trial Income

Adjusment Balance Statement Balance
Debit Credit Debit Credit Debit Credit Debit Credit
 UD.WIRASTRI
LAPORAN RUGI / LABA (INCOME STATEMENT)
Untuk periode yang berakhir
MENT)
 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
STATEMENT)

HEET)
W)
5
 UD.WIRASTRI
JURNAL PENUTUP (CLOSING ENTRIES)
Bulan : Desember 2015
Date Inv. No. Description

RECAPITULATION
Debit
Acc Number
IES)

Ref Debit Credit

PITULATION
Debit Credit
Amount Acc Number Amount
 UD.WIRASTRI
NERACA SALDO SETELAH PENUTUPAN (TRIAL BALANCE AFTER CLOSING)

Code Account Name

JOB SHEET
( LEMBAR KERJA )
SIKLUS AKUNTANSI PERUSAHAAN DAGANG
 Per Desember 2015

Debit Balance Credit

ET
RJA )