Kunci Jawaban Soal UKK 2016/2017 : REVISI KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD. WIRASTRI
TRIAL BALANCE
PER 30 NOVEMBER 2015
(Dalam Rupiah)

KODE NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank 46,000,000 -
1-1200 Petty Cash 5,000,000 -
1-1300 Accounts Receivable 82,500,000 -
1-1400 Allowance for Doubtful Debt - 8,500,000
1-1500 Inventory 520,000,000 -
1-1600 Store Supplies 14,500,000 -
1-1700 Prepaid insurance 12,000,000 -
1-1800 Prepaid rent 24,000,000 -
1-1900 Prepaid tax 89,000,000 -
1-2100 Stock investment 112,000,000 -
1-3100 Equipment at Cost 60,000,000 -
1-3110 Equipment Accum Dep - 4,800,000
2-1100 Master card - 2,100,000
2-1200 Account Payable - 66,000,000
2-1300 Income Tax Payable -
2-1400 VAT Payable - 10,720,000
2-1500 VAT Out - 41,800,000
2-1600 VAT In 31,080,000 -
2-2100 Bank Permata Loan - 300,000,000
3-1100 Tn. Suryono Capital - 400,430,000
3-1200 Tn. Suryono drawing 22,100,000 -
4-1100 Sales - 526,000,000
4-1200 Sales Return 14,000,000 -
4-1300 Sales discount 28,000,000 -
5-1100 Cost of Goods sold computer 310,800,000 -
5-1200 Freight paid 5,500,000 -
5-1300 Purchase discount - 26,100,000
6-1100 Advertising expense 1,100,000 -
6-1200 Tel & elec. expense 5,600,000 -
6-1300 Store supplies expense 11,150,000 -
6-1400 Bad debt expense 3,600,000 -
6-1450 Spoilage expenses 8,500,000 -
6-1500 Depreciation expense 4,800,000 -
6-1600 Insurance expense 6,000,000 -
6-1700 Rent expense 22,000,000 -
6-1800 Wages and salaries expense 49,500,000 -
6-9000 Other operating expense 6,000,000 -
8-1100 Interest revenue - 30,000,000
8-1200 Dividend income - 59,680,000
8-1300 Gain loss on sale of stock - 5,600,000
8-1400 Freight collected - 18,800,000
8-1500 Late fees collected - 4,800,000
9-1100 Interest expense 5,500,000 -
9-1200 Bank service charges 3,300,000 -
9-1300 Late fees paid 1,800,000 -
9-1400 Income Tax Expense
1,505,330,000 1,505,330,000
-
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD. WIRASTRI
JURNAL PENERIMAAN KAS
Bulan : Desember 2015

DEBIT CREDIT
INVOICE RE
DATE DESCRIPTION ACCOUNT SERBA -SERBI
NO. F CASH IN BANK PPN Outcome SALES DISC
RECEIVABLE
ACC NAME ACC NUMBER AMOUNT
1 BKM12-1 Penerimaan dividen kas 2,500,000 Dividend Income 8-1200 2,500,000
3 BKM12-2 Toko Cahaya Elektro 32,340,000 660,000 33,000,000
12 BKM12-3 Toko Elektro Jaya 184,338,000 3,762,000 188,100,000
13 KN01 Penjualan Tunai 226,645,000 Sales 4-1100 206,000,000
PPn Outcome 2-1500 20,600,000
Freight Collected 8-1400 45,000
14 BKM12-4 27,500,000 27,500,000
20 BKM12-5 6,000,000 Allowance For Doubtful Debt 1-1400 6,000,000
25 BKM12-6 22,200,000 22,000,000 Late Fees Collected 8-1500 200,000
27 BKM12-7 42,000,000 Stock Investment 1-2100 42,000,000

TOTAL 543,523,000 4,422,000 270,600,000 277,345,000

ACC. NO 1-1100 4-1300 1-1300

RECAPITULATION
DEBIT DEBIT
ACC. NUMBER ACC. NUMBER ACC. NUMBER ACC. NUMBER
1-1100 543,523,000 1-1300 270,600,000
4-1300 4,422,000 1-1400 6,000,000
1-2100 42,000,000
2-1500 20,600,000
4-1100 206,000,000
8-1200 2,500,000
8-1400 45,000
8-1500 200,000
TOTAL 547,945,000 TOTAL 547,945,000
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD. WIRASTRI
JURNAL PENGELUARAN KAS
Bulan : Desember 2015

DEB
INVOICE
DATE DESCRIPTION NO. CEK POS REFF ACCOUNT
NO.
PAYABLE

### 6 BKK1-1 PT JAYA TECH C12-1 27,500,000

DEC 9 BKK1-2 angsuran Pin C12-2 22,000,000
15 BKK1-3 Pemb. PPn Nov 2015 C12-3
18 BKK1-4 PT JAYA TECH C12-4 258,500,000
23 BKK1-5 PT INDOTECH C12-5 16,500,000
30 BKK1-6 Angsuran Pinjaman Jk P C12-6

31 BKK1-7 Pelunasan Kartu Kredit C12-7

TOTAL 324,500,000
ACC. NO 2-1200
 Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD. WIRASTRI
AL PENGELUARAN KAS
an : Desember 2015

DEBIT CREDIT
SERBA-SERBI
PURCHASE
CASH IN BANK
ACC. DISCOUNT
ACC. NAME AMOUNT
NUMBER
825,000 26,675,000
22,000,000
PPn Payable 2-1400 10,720,000 10,720,000
7,755,000 250,745,000
Late Fees Paid 9-1300 150,000 16,650,000
Bank Permata Loan 2-2100 15,000,000 18,000,000
Interest Expense 9-1100 3,000,000
Master Card 2-1100 3,600,000 3,615,000
Interest Expense 9-1100 15,000 -
32,485,000 8,580,000 348,405,000
5-1300 1-1100

RECAPITULATION
DEBIT DEBIT
ACC. NUMBERACC. NUMBER ACC. NUMBER ACC. NUMBER
2-1100 3,600,000 1-1100 348,405,000
2-1200 324,500,000 5-1300 8,580,000
2-1400 10,720,000
2-2100 15,000,000
9-1100 3,015,000
9-1300 150,000
TOTAL 356,985,000 TOTAL 356,985,000
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD. WIRASTRI
JURNAL PEMBELIAN
Bulan : Desember 2015

DEBIT
DATE INVOICE NO. DESCRIPTION REF
INVENTORY VAT In
Des 10 F05 PT Jaya Tech 276,000,000 27,600,000
22 A17 PT Surya 367,000,000 36,700,000
29 G11 PT Indotech 285,000,000 28,500,000

TOTAL 928,000,000 92,800,000

ACC. NO 1-1500 2-1600

RECAPITULATION
DEBIT DEBIT
ACC. NUMBER ACC. NUMBER
1-1500 928,000,000
2-1600 92,800,000
5-1200 220,000
TOTAL 1,021,020,000
 Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

BIT CREDIT
ACCOUNTS
FREIGHT PAID
PAYABLE
303,600,000
100,000 403,800,000
120,000 313,620,000

220,000 1,021,020,000
5-1200 2-1200

RECAPITULATION
DEBIT DEBIT
ACC. NUMBER ACC. NUMBER
2-1200 1,021,020,000

TOTAL 1,021,020,000
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD. WIRASTRI
JURNAL PENJUALAN
Bulan : Desember 2015

DEBIT
INVOICE
DATE DESCRIPTION REF
NO. ACCOUNTS
RECEIVABLE
Des 6 F12-2 Toko Elektro Jaya 245,300,000
18 F12-4 Toko Elektro Jaya 188,185,000
27 F12-5 Toko Merah Putih 470,345,000
TOTAL 903,830,000
ACC. NO 1-1300

RECAPITULATION
DEBIT CREDIT
ACC. NUMBER AMOUNT ACC. NUMBER AMOUNT
1-1300 903,830,000 1-1500 701,500,000
5-1100 701,500,000 2-1500 82,150,000
4-1100 821,500,000
8-1400 180,000

TOTAL 1,605,330,000 TOTAL 1,605,330,000

 Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

IRASTRI
ENJUALAN
ember 2015

DEBIT KREDIT
COGS (Dr.)/ FREIGHT
INVENTORY SALES VAT Out COLLECTE
(Cr.) D
190,500,000 223,000,000 22,300,000
146,000,000 171,000,000 17,100,000 85,000
365,000,000 427,500,000 42,750,000 95,000
701,500,000 821,500,000 82,150,000 180,000
5-1100/1-1500 4-1100 2-1500 8-1400
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD. WIRASTRI
JURNAL UMUM
Bulan : Desember 2015

NO.
TANGGAL BUKTI KETERANGAN REF DEBIT
Des 5 BM12-0 Other Operating Expense 1,500,000
Master Card

7 NK12-1 Sales Return 52,000,000

PPn Outcome 5,200,000
Acc. Receivable
Inventory 44,500,000
COGS

Account Payable 45,100,000

PPn Income
Inventory

COGS 180,000,000
Inventory

Gain Loss On Sale Of Stock 2,800,000

Stock Investment
TOTAL 331,100,000

RECAPITULATION
DEBIT CREDIT
ACC. NUMBER ACC. NUMBERACC. NUMBER
1-1500 44,500,000 1-1300
2-1200 45,100,000 1-1500
2-1500 5,200,000 2-1100
4-1200 52,000,000 2-1600
5-1100 180,000,000 5-1100
6-9000 1,500,000 1-2100
L 2,800,000
TOTAL 331,100,000 TOTAL
 Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

KREDIT

1,500,000

57,200,000

44,500,000

4,100,000
41,000,000

180,000,000

2,800,000
331,100,000

CREDIT
ACC. NUMBER
57,200,000
221,000,000
1,500,000
4,100,000
44,500,000
2,800,000

331,100,000
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD. WIRASTRI
JURNAL KAS KECIL
Bulan : Desember 2015

DEBIT
DATE INVOICE NO. DESCRIPTION
ACC. NAME
Des 1 V12-1 Pembuatan Brosur Advertising Expense
4 V12-2 Pemb. Listrik & Telepon Des Telephone & Electricity Expense
9 V12-3 Pembelian Perlengkapan Toko Store Supplies
17 V12-4 Keperluan Pribadi Pemilik Tn. Suryono Drawning
26 V12-5 Perbaikan Atap Toko Other Operating Expense
TOTAL
ACC. NO

RECAPITULATION
DEBIT
ACC. NUMBER
1-1600
3-1200
6-1100
6-1200
6-1900
TOTAL
 Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

DEBIT CREDIT
ACC. NUMBER AMOUNT PETTY CASH
6-1100 750,000 750,000
6-1200 950,000 950,000
1-1600 1,000,000 1,000,000
3-1200 1,000,000 1,000,000
6-1900 800,000 800,000
4,500,000 4,500,000
1-200

RECAPITULATION
DEBIT DEBIT DEBIT
ACC. NUMBERACC. NUMBERACC. NUMBER
1,000,000 1-1200 4,500,000
1,000,000
750,000
950,000
800,000
4,500,000 TOTAL 4,500,000
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD. WIRASTRI
KARTU PERSEDIAAN
Bulan : Desember 2015

Item : PM300
INVOICE IN
DATE DESCRIPTION
NO. QTY PRICE
Des 1 Opening Balance
6 Toko Elektro Jaya
7 Retur Toko Elektro Jaya
10 PT Jaya Tech 11 16,000,000
11 Retur PT Jaya Tech (1) 16,000,000
13 Penjualan Tunai
18 Toko Cahaya Elektro
22 PT SURYA 12 16,000,000
27 Toko Indo Maju
29 PT Indotech 10 16,000,000

Item : SM300
IN
DATE INVOICE NO. DESCRIPTION QTY PRICE
Des 1 Opening Balance
6 Toko Elektro Jaya
7 Retur Toko Elektro Jaya
10 PT Jaya Tech 8 12,500,000
11 Retur PT Jaya Tech (2) 12,500,000
13 Penjualan Tunai
18 Toko Cahaya Elektro
22 PT SURYA 14 12,500,000
27 Toko Indo Maju
29 PT Indotech 10 12,500,000
 Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD. WIRASTRI
KARTU PERSEDIAAN
Bulan : Desember 2015

IN OUT BALANCE
AMOUNT QTY PRICE AMOUNT QTY PRICE AMOUNT
20 16,000,000 320,000,000
8 16,000,000 128,000,000 12 16,000,000 192,000,000
(2) 16,000,000 -32,000,000 14 16,000,000 224,000,000
176,000,000 25 16,000,000 400,000,000
-16,000,000 24 16,000,000 384,000,000
5 16,000,000 80,000,000 19 16,000,000 304,000,000
6 16,000,000 96,000,000 13 16,000,000 208,000,000
192,000,000 25 16,000,000 400,000,000
15 16,000,000 240,000,000 10 16,000,000 160,000,000
160,000,000 20 16,000,000 320,000,000

IN OUT BALANCE
AMOUNT QTY PRICE AMOUNT QTY PRICE AMOUNT
16 12,500,000 200,000,000
5 12,500,000 62,500,000 11 12,500,000 137,500,000
(1) 12,500,000 -12,500,000 12 12,500,000 150,000,000
100,000,000 20 12,500,000 250,000,000
-25,000,000 18 12,500,000 225,000,000
8 12,500,000 100,000,000 10 12,500,000 125,000,000
4 12,500,000 50,000,000 6 12,500,000 75,000,000
175,000,000 20 12,500,000 250,000,000
10 12,500,000 12,500,000 10 12,500,000 125,000,000
12,500,000 20 12,500,000 250,000,000

570,000,000
0
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
BUKU BESAR PEMBANTU UTANG
DESEMBER 2015

PT. SURYA S001

Balance
Date Description Ref Debit Credit
Debit
Des 1 Opening Balance
9 Payment CPJ-01 22,000,000
22 Purchase PJ-01 403,800,000

PT. INDOTECH S002

Balance
Date Description Ref Debit Credit
Debit
Des 1 Opening Balance
23 Payment CPJ-01 16,500,000
29 Purchase PJ-01 313,620,000

PT. JAYA TECH S003

Balance
Date Description Ref Debit Credit
Debit
Des 1 Opening Balance
6 Payment CPJ-01 27,500,000
10 Purchase PJ-01 303,600,000
11 Retur GJ-01 45,100,000
18 Payment CPJ-01 258,500,000
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
DAFTAR SALDO UTANG
PER 31 DESEMBER 2015

No. Nama Balance

S001 PT. SURYA 403,800,000
S002 PT. INDOTECH 313,620,000
S003 PT. JAYA TECH -

TOTAL 717,420,000
 Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Balance
Credit
22,000,000
-
403,800,000

Balance
Credit
16,500,000
-
313,620,000

Balance
Credit
27,500,000
-
303,600,000
258,500,000
-
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
BUKU BESAR PEMBANTU PIUTANG
DESEMBER 2015

Toko Cahaya Elektro C001

Date Description Ref Debit Credit

Des 1 Opening Balance

3 Receipt CRJ-01 33,000,000
18 Sales SJ-01 188,185,000

Toko Elektro Jaya C002

Date Description Ref Debit Credit

Des 1 Opening Balance

6 Sales SJ-01 245,300,000
11 Retur GJ-01 57,200,000
12 Receipt CRJ-01 188,100,000
14 Receipt CRJ-01 27,500,000

Toko Indah Maju C003

Date Description Ref Debit Credit

Des 1 Opening Balance

25 Receipt CRJ-01 22,000,000
27 Sales SJ-01 470,345,000

Toko Merah Putih C004

Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Date Description Ref Debit Credit

UD WIRASTRI
DAFTAR SALDO UTANG
PER 31 DESEMBER 2015

No. Nama No. Faktur

C001 Toko Cahaya Elektro 188,185,000
C002 Toko Elektro Jaya -
C003 Toko Indo Maju 470,345,000
C004 Toko Merah Putih -

TOTAL 658,530,000
 Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

TANG

Balance
Debit Credit
33,000,000
-
188,185,000

Balance
Debit Credit
27,500,000
272,800,000
215,600,000
27,500,000
-

Balance
Debit Credit
22,000,000
-
470,345,000
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Balance
Debit Credit
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
BUKU BESAR
DESEMBER 2015

Cash In Bank 1-1100

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015 31 POST CRJ.1 543,523,000
31 POST CPJ.1 348,405,000

Petty Cash 1-1200

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015 31 POST PCJ.1 4,500,000

Accounts Receivable 1-1300

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015 31 POST SJ.1 903,830,000
31 POST CRJ.1 270,600,000
31 POST GJ.1 57,200,000
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
BUKU BESAR
DESEMBER 2015

Allowance for Doubtful Debt 1-1400

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015 31 CRJ.01 6,000,000

Inventory 1-1500

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015 31 SJ.1
31 PJ
31
31

Store Supplies 1-1600

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
BUKU BESAR
DESEMBER 2015

Prepaid Insurance 1-1700

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015

Prepaid Rent 1-1800

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015

Prepaid Tax 1-1900

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015

Stock Investment 1-2100

Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
BUKU BESAR
DESEMBER 2015

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015

Equipment at Cost 1-3100

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015

Equipment Accumulated Depr. 1-3110

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015

Master Card 2-1100

Date Description Ref Debit Credit

Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
BUKU BESAR
DESEMBER 2015

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015

Account Payable 2-1200

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015

Income Tax Payable 2-1300

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015

VAT Payable 2-1400

Date Description Ref Debit Credit

Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
BUKU BESAR
DESEMBER 2015

Dec 1 Opening Balance √

2015

VAT Out 2-1500

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015

VAT In 2-1600

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015

Bank Permata Loan 2-2100

Date Description Ref Debit Credit

Dec 1 Opening Balance √

Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
BUKU BESAR
DESEMBER 2015

2015

Tn. Suryono Capital 3-1100

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015

Tn. Suryono Drawing 3-1200

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015

Income Summary 3-1300

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
BUKU BESAR
DESEMBER 2015

Sales 4-1100

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015

Sales Return 4-1200

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015

Sales Discount 4-1300

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
BUKU BESAR
DESEMBER 2015

Cost of Goods Sold 5-1100

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015

Freight Paid 5-1200

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015

Freight Paid 5-1200

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
BUKU BESAR
DESEMBER 2015

Purchase Discount 5-1300

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015

Advertising Expenses 6-1100

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015

Telephone and Electricity Expenses 6-1200

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
BUKU BESAR
DESEMBER 2015

Store Supplies Expense 6-1300

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015

Bad Debt Expense 6-1400

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015

Spoilage Expense 6-1450

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
BUKU BESAR
DESEMBER 2015

Depreciation Expense 6-1500

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015

Insurance Expenses 6-1600

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015

Rent Expense 6-1700

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
BUKU BESAR
DESEMBER 2015

Wages & Salaries Expenses 6-1800

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015

Other Operating Expense 6-9000

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015

Interest Revenue 8-1100

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015

Dividen Income 8-1200

Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
BUKU BESAR
DESEMBER 2015

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015

Gain Loss on Sale of Stock 8-1300

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015

Late Fees Collected 8-1400

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015

Interest Expenses 9-1100

Date Description Ref Debit Credit

Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
BUKU BESAR
DESEMBER 2015

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015

Bank Service Charge 9-1200

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015

Late Fees Paid 9-1300

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015

Income Tax Expense 9-1400

Date Description Ref Debit Credit

Dec 1 Opening Balance √

Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
BUKU BESAR
DESEMBER 2015

2015
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Balance
Debit Credit
46,000,000
589,523,000
241,118,000

Balance
Debit Credit
5,000,000
500,000

Balance
Debit Credit
82,500,000
986,330,000
715,730,000
658,530,000
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Balance
Debit Credit
8,500,000
14,500,000

Balance
Debit Credit

Balance
Debit Credit
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit

Balance
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Debit Credit

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit

Balance
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Debit Credit

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD. WIRASTRI
NERACA SALDO
Saldo
Kode Nama Akun
Debet
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
 Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Saldo
Kredit
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD. WIRASTRI
JURNAL PENYESUAIAN
Bulan : Desember 2015

TANGGAL NO. Doc KETERANGAN REF

Des 31 BM12-2 Spoilage Expense 6-1450
Inventory 1-1500

31 BM12-3 Cash In Bank 1-1100

Interest Revenue 8-1100
Bank Service Charge 9-1200
Cash In Bank 1-1100

31 BM12-4 Store Supplies Expense 6-1300

Store Supplies 1-1600
Rent Expense 6-1700
Prepaid Rent 1-1800
Insurance Expense 6-1600
Prepaid Insurance 1-1700
Bad Debt Expense 6-1400
Allowance For Doubtful Debt 1-1400

31 BM12-5 Depreciation Expense 6-1500

Equipment Accum. Dep 1-3110

31 BM12-6 PPn Outcome 2-1500

PPn Income 2-1600
PPn Payable 2-1400
Income Tax Expense 9-1400
Income Tax Payable 2-1700
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

DEBIT KREDIT
28,500,000
28,500,000

3,000,000
3,000,000
250,000
250,000

8,500,000
8,500,000
5,000,000
5,000,000
2,000,000
2,000,000
5,225,900
5,225,900

1,200,000
1,200,000

139,350,000
119,780,000
19,570,000
14,550,780
14,550,780

207,576,680 207,576,680
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
NERACA LAJUR
31 DESEMBER 2015

Unadjusted Trial Balance Adjustments

Acc. No Account Name
Dr. Cr. Dr. Cr.
1-1100 Cash in Bank 241,118,000 - 3,000,000 250,000
1-1200 Petty Cash 500,000 - - -
1-1300 Accounts Receivable 658,530,000 - - -
1-1400 Allowance for Doubtful Debt - 14,500,000 - 5,255,900
1-1500 Inventory 570,000,000 - - 28,500,000
1-1600 Store Supplies 15,500,000 - - 8,500,000
1-1700 Prepaid insurance 12,000,000 - - 2,000,000
1-1800 Prepaid rent 24,000,000 - - 5,000,000
1-1900 Prepaid tax 89,000,000 - -
1-2100 Stock investment 67,200,000 - -
1-3100 Equipment at Cost 60,000,000 - -
1-3110 Equipment Accum Dep - 4,800,000 - 1,200,000
2-1100 Master card - - -
2-1200 Account Payable - 717,420,000 -
2-1300 PPn Payable - - 19,570,000
2-1400 PPn Outcome - 139,350,000 139,350,000
2-1500 PPn Income 119,780,000 - - 119,780,000
2-1600 Income Tax Payable - - - 14,550,780
2-2100 Bank Permata Loan - 285,000,000 - -
3-1100 Tn. Suryono Capital - 400,430,000 - -
3-1200 Tn. Suryono drawing 23,100,000 - - -
3-1300 Income Summary - - - -
4-1100 Sales - 1,553,500,000 - -
4-1200 Sales Return 66,000,000 - - -
4-1300 Sales discount 32,422,000 - - -
5-1100 Cost of Goods sold computer 1,147,800,000 - - -
5-1200 Freight paid 5,720,000 - - -
5-1300 Purchase discount 34,680,000 - -
6-1100 Advertising expense 1,850,000 - - -
6-1200 Tel & elec. expense 6,550,000 - - -
6-1300 Store supplies expense 11,150,000 - 8,500,000 -
6-1400 Bad debt expense 3,600,000 - 5,255,900 -
6-1450 Spoilage expenses 8,500,000 - 28,500,000 -
6-1500 Depreciation expense 4,800,000 - 1,200,000 -
6-1600 Insurance expense 6,000,000 - 2,000,000 -
6-1700 Rent expense 22,000,000 - 5,000,000 -
6-1800 Wages and salaries expense 49,500,000 - - -
6-9000 Other operating expense 8,300,000 - - -
8-1100 Interest revenue - 30,000,000 - 3,000,000
8-1200 Dividend income - 62,180,000 - -
8-1300 Gain loss on sale of stock - 2,800,000 - -
8-1400 Freight collected - 19,025,000 - -
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

8-1500 Late fees collected - 5,000,000 - -

9-1100 Interest expense 8,515,000 - - -
9-1200 Bank service charges 3,300,000 - 250,000 -
9-1300 Late fees paid 1,950,000 - - -
9-1400 Income Tax Expense - - 14,550,780 -
3,268,685,000 3,268,685,000 207,606,680 207,606,680
Income Summary

- -
 Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

WIRASTRI
RACA LAJUR
ESEMBER 2015
(dalam rupiah)
Adjusted Trial Balance Income Statement Balance
Dr. Cr. Dr. Cr. Dr. Cr.
243,868,000 - - - 243,868,000
500,000 - - - 500,000
658,530,000 - - - 658,530,000
- 19,755,900 - - - 19,755,900
541,500,000 - - - 541,500,000 -
7,000,000 - - - 7,000,000 -
10,000,000 - - - 10,000,000 -
19,000,000 - - - 19,000,000 -
89,000,000 - - - 89,000,000 -
67,200,000 - - - 67,200,000 -
60,000,000 - - - 60,000,000 -
- 6,000,000 - - - 6,000,000
- - - - - -
- 717,420,000 - - - 717,420,000
- 19,570,000 - - - 19,570,000
- - - - -
- - - - -
- 14,550,780 - - - 14,550,780
- 285,000,000 - - - 285,000,000
- 400,430,000 - - - 400,430,000
23,100,000 - - - 23,100,000 -
- - - - - -
- 1,553,500,000 - 1,553,500,000 - -
66,000,000 - 66,000,000 - - -
32,422,000 - 32,422,000 - - -
1,147,800,000 - 1,147,800,000 - - -
5,720,000 - 5,720,000 - - -
- 34,680,000 - 34,680,000 - -
1,850,000 - 1,850,000 - - -
6,550,000 - 6,550,000 - - -
19,650,000 - 19,650,000 - - -
8,855,900 - 8,855,900 - - -
37,000,000 - 37,000,000 - - -
6,000,000 - 6,000,000 - - -
8,000,000 - 8,000,000 - - -
27,000,000 - 27,000,000 - - -
49,500,000 - 49,500,000 - - -
8,300,000 - 8,300,000 - - -
- 33,000,000 - 33,000,000 - -
- 62,180,000 - 62,180,000 - -
- 2,800,000 - 2,800,000 - -
- 19,025,000 - 19,025,000 - -
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

- 5,000,000 - 5,000,000 - -
8,515,000 - 8,515,000 - - -
3,550,000 - 3,550,000 - - -
1,950,000 - 1,950,000 - - -
14,550,780 - 14,550,780 - - -
3,172,911,680 3,172,911,680 1,453,213,680 1,710,185,000 1,719,698,000 1,462,726,680
256,971,320 - - 256,971,320
1,710,185,000 1,710,185,000 1,719,698,000 1,719,698,000
- - -
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

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

Sales Rp 1,553,500,000
Sales Return Rp (66,000,000)
Sales discount Rp (32,422,000)
Rp (98,422,000)
Net Sales Rp 1,455,078,000
Cost of Goods sold computer Rp 1,147,800,000
Freight paid Rp 5,720,000
Purchase discount Rp (34,680,000)
COGS Rp 1,118,840,000
Gross Profit Rp 336,238,000

Operating Expense :
Advertising expense Rp 1,850,000
Tel & elec. Expense Rp 6,550,000
Store supplies expense Rp 19,650,000
Bad debt expense Rp 8,855,900
Spoilage expenses Rp 37,000,000
Depreciation expense Rp 6,000,000
Insurance expense Rp 8,000,000
Rent expense Rp 27,000,000
Wages and salaries expense Rp 49,500,000
Other operating expense Rp 8,300,000
Total operating expense Rp 172,705,900
Operating profit Rp 163,532,100
Other income/expenses:
Interest revenue Rp 33,000,000
Dividend income Rp 62,180,000
Gain loss on sale of stock Rp 2,800,000
Freight collected Rp 19,025,000
Late fee collected Rp 5,000,000
Total other income Rp 122,005,000
Interest expense Rp 8,515,000
Bank service charges Rp 3,550,000
Late fee paid Rp 1,950,000
Total other expense Rp (14,015,000)
Total Other Income/Expense Rp 107,990,000
Net Profit Before Tax Rp 271,522,100
Income tax expense Rp 14,550,780
Net Profit After Tax Rp 256,971,320
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
LAPORAN PERUBAHAN EKUITAS
Untuk Periode yang Berakhir 31 Desember 2015

Description
Tn Suryono capital, 01 Des 2015 Rp 400,430,000.00
Net Profit Rp 256,971,320.00
Tn Suryono drawing Rp (23,100,000.00)
Addition Rp 233,871,320.00
Tn Suryono capital, 31 Des 2015 Rp 634,301,320.00
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
NERACA
31 DESEMBER 2015

ASSETS
Curret Assets
Cash in bank Rp 243,868,000
Petty Cash Rp 500,000
Account Receivable Rp 658,530,000
Allowance for doubtful debt Rp (19,755,900)
Inventory Rp 541,500,000
Store Supplies Rp 7,000,000
Prepaid Insurance Rp 10,000,000
Prepaid Rent Rp 19,000,000
Prepaid Tax Rp 89,000,000
Ammount Current Assets Rp 1,549,642,100

Long Term Investment

Stock Investment Rp 67,200,000
Ammount Long Term Investmen Rp 67,200,000
Fixed Asset
Equitment At Cost Rp 60,000,000
Equitment Accum Depr Rp (6,000,000)
Ammount Fixed Asset Rp 54,000,000

TOTAL Rp 1,670,842,100
 Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
NERACA
31 DESEMBER 2015

LIABILITY & EQUITY

Liability
Master Card Rp -
Accounts Payable Rp 717,420,000
PPn Payable Rp 19,570,000
PPN Outcome Rp -
PPn Income Rp 14,550,780
Income Tax Payable Rp -
Ammount Current Liabilities Rp - Rp 751,540,780

Long Term Liabilities

Bank Permata Loan Rp 285,000,000
Ammount Long Term Liabilities Rp 285,000,000

Equity
Tn. Suryono Capital Rp 634,301,320
Ammount Equity Rp 634,301,320

TOTAL Rp 1,670,842,100
Rp -
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
LAPORAN ARUS KAS
Per 31 Desember 2015
Metode Tidak Langsung
SALDO
KETERANGAN Rp
Rp
Arus Kas dari Kegiatan Operasional
Arus Kas Masuk
Pelunasan Piutang 266,378,000
Penjualan Tunai 226,645,000
Piutang yang Dihapus 6,000,000
Pendapatan Bunga 3,000,000
Total Arus Kas Masuk 502,023,000
Arus Kas Keluar
Pelunasan Hutang 316,070,000
Beban Adm Bank 10,720,000
Pembuatan Brosur/Iklan 250,000
Pemb. Rekening Telp & Listrik 750,000
Pembelian Perlengkapan Toko 950,000
Pembayaran Kartu Kredit 1,000,000
Perbaikan Kartu Kredit 3,615,000
Perbaikan Plafon Toko 800,000
Total Arus Kas Keluar (334,155,000)
Total Arus Kas dari Kegiatan Operasional 167,868,000

Arus Kas dari Kegiatan Investasi

Arus Kas Masuk
Penjualan Saham 42,000,000
Total Arus Kas Masuk 42,000,000
Arus Kas Keluar -
Total Arus Kas Keluar -
Total Arus Kas Dari Kegiatan Investasi 42,000,000

Arus Kas Dari Kegiatan Pendanaan

Arus Kas Masuk
Pendapatan Dividen 2,500,000
Total Arus Kas Masuk 2,500,000
Arus Kas Keluar
Pembayaran Angsuran Mandiri Loan 18,000,000
Keperluan Pribadi 1,000,000
Total Arus Kas Keluar (19,000,000)
Total Arus Kas Dari Kegiatan Pendanaan (16,500,000)
Penambahan / Pengurangan 193,368,000
Kas & Setara Kas Awal Periode 51,000,000
Kas & Setara Kas Akhir Periode 244,368,000
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD WIRASTRI
JURNAL PENUTUP
31 DESEMBER 2015

Date Description Ref Debit

31 Income Summary 3-1300 Rp 1,453,213,680

Sales Return 4-1200
Sales Discount 4-1300
COGS 5-1100
Freight Paid 5-1200
Advertising Expense 6-1100
Telp & Electricity Expense 6-1200
Store Supplies Expense 6-1300
Bad Debt Expense 6-1400
Spoilage Debt Expense 6-1450
Depreciation Expense 6-1500
Insurance Expense 6-1600
Rent Expense 6-1700
Wages & Saleries Expense 6-1800
Other Operating expense 6-1900
Interest Expense 9-1100
Bank Service Charge 9-1200
Late Fees Paid 9-1300
Income Tax Expense 9-1400

Sales 4-1100 Rp 1,553,500,000

Purchase Discount 5-1300 Rp 34,680,000
Interest Revenue 8-1100 Rp 33,000,000
Dividend Income 8-1200 Rp 62,180,000
Gain (Loss) On Sale Of Stock 8-1300 Rp 2,800,000
Freight Collected 8-1400 Rp 19,025,000
Late Fess Collected 8-1500 Rp 5,000,000
Income Summary 3-1300

Income Summary 3-1300 Rp 256,971,320

Tn. Suryono Capital 3-1100

Tn. Suryono Capital 3-1100 Rp 23,100,000

Tn. Suryono Drawing 3-1200

TOTAL Rp 3,443,470,000
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

Credit

Rp 66,000,000
Rp 32,422,000
Rp 1,147,800,000
Rp 5,720,000
Rp 1,850,000
Rp 6,550,000
Rp 19,650,000
Rp 8,855,900
Rp 37,000,000
Rp 6,000,000
Rp 8,000,000
Rp 27,000,000
Rp 49,500,000
Rp 8,300,000
Rp 8,515,000
Rp 3,550,000
Rp 1,950,000
Rp 14,550,780

Rp 1,710,185,000

Rp 256,971,320

Rp 23,100,000

Rp 3,443,470,000
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

UD. WIRASTRI
NERACA SALDO SETELAH PENUTUPAN
PER 31 DESEMBER 2015
(Dalam Rupiah)

ACCOUNT NUMBER NAMA AKUN DEBET

1-1100 Cash in bank 243,868,000
1-1200 Petty Cash 500,000
1-1300 Account Receivable 658,530,000
1-1400 Allowance for doubtful debt
1-1500 Inventory 541,500,000
1-1600 Store Supplies 7,000,000
1-1700 Prepaid Insurance 10,000,000
1-1800 Prepaid Rent 19,000,000
1-1900 Prepaid Tax 89,000,000
1-2100 Stock Investment 67,200,000
1-3100 Equitment At Cost 60,000,000
1-3110 Equitment Accum Depr
2-1100 Master Card
2-1200 Accounts Payable
2-1400 PPn Payable
2-1500 PPN Outcome
2-1600 PPn Income
2-1700 Income Tax Payable
2-2100 Bank Permata Loan
3-1100 Tn. Suryono Capital
TOTAL 1,696,598,000
 Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION

KREDIT

19,755,900

6,000,000
-
717,420,000
19,570,000
-
-
14,550,780
285,000,000
634,301,320
1,696,598,000
-