UD WIRASTRI

BUKU BESAR PEMBANTU UTANG

DESEMBER 2015

PT SURYA NO. 2-1200-01

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Saldo awal √ 22,000,000
2015 9 Pelunasan JKk 22,000,000 -
22 pembelian JPb 403,800,000 403,800,000
403,800,000

PT INDOTECH NO. 2-1200-02

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Saldo awal √ 16,500,000
2015 23 Pelunasan JKk 16,500,000 -
29 Pembelian JPb 313,620,000 313,620,000

PT JAYA TECH NO. 2-1200-03

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Saldo awal √ 27,500,000
2015 6 Pelunasan JKk 27,500,000 -
10 Pembelian JPb 303,600,000 303,600,000
11 Retur Pembelian JU 45,100,000 258,500,000
18 Pelunasan JKk 258,500,000 -
 UD WIRASTRI
BUKU BESAR PEMBANTU PIUTANG
DESEMBER 2015

Toko Cahaya Elektro C001

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Saldo awal √ 33,000,000
2015 3 Pelunasan JKm 33,000,000 -
18 Penjualan JPn 188,100,000 188,100,000

Toko Elektro Jaya C002

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Saldo awal √ 27,500,000
2015 6 Penjualan JPN 245,300,000 272,800,000
7 Retur Penjualan JU 57,200,000 215,600,000
12 Pelunasan JKm 188,100,000 27,500,000
14 Pelunasan JKm 27,500,000 -

Toko Indo Maju C003

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Saldo awal √ 22,000,000
2015 25 Pelunasan JKm 22,000,000 -
27 Penjualan JPb 470,250,000 470,250,000

Toko Merah Putih C004

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Saldo awal √ Rp -
2015
 UD WIRASTRI
DAFTAR SALDO UTANG
PER 31 DESEMBER 2015

No. Nama No. Faktur Tanggal Jumlah

1 PT Surya 31-Dec-15 Rp 403,800,000
2 PT IndoTech 31-Dec-15 Rp 313,620,000
3 PT Jaya Tech 31-Dec-15 Rp -
4
5

Rp 717,420,000

UD WIRASTRI
DAFTAR SALDO PIUTANG
PER 31 DESEMBER 2015

No. Nama No. Faktur Tanggal Jumlah

1 Toko Cahaya Electro 31-Dec-15 Rp 188,100,000
2 Toko Elektro Jaya 31-Dec-15 Rp -
3 Toko Indo Maju 31-Dec-15 Rp 470,250,000
4 Toko Merah Putih 31-Dec-15 Rp -
5
6
Rp 658,350,000
 UD WIRASTRI
NERACA SALDO
DESEMBER 2015

No. Account Name Account Debit Credit

11100 Cash In Bank Rp 298,393,000
11200 Petty Cash Rp 500,000
11300 Account Receivable Rp 658,350,000
11400 Allowances for Bad Debts Rp 14,500,000
11500 Merchandise Inventory Rp 570,000,000
11600 Office Supplies Rp 14,500,000
11700 Prepaid Insurance Rp 10,500,000
11800 Prepaid Rent Rp 18,000,000
11910 VAT In Rp 88,700,000
12100 Investment Rp 67,200,000
13100 Equipment Rp 60,000,000
13110 Accumulated Depreciation - Equipment Rp - Rp 11,500,000
21100 Credit Card
21200 Account Payable Rp - Rp 717,420,000
21400 Accrued Expense Rp -
21500 VAT Out Rp - Rp 97,550,000
21600 Income Taxes Payable Rp -
22100 Bank Permata Loan Rp 285,000,000
31100 Tn Suryono Capital Rp 300,000,000
31200 Tn Suryono Drawing Rp 23,100,000
31300 Income Summary 0
41100 Sales Of Merchandise Rp 4,709,500,000
41200 Sales Return Rp 150,000,000
41300 Sales Discount Rp 200,422,000
51100 Cost Of Goods Sold Rp 3,723,200,000 Rp -
51200 Freight Paid Rp 49,720,000 Rp -
51300 Purchases Discount Rp 191,280,000
61100 Advertising Expense Rp 11,250,000 Rp -
61200 Telephone, Water & Electricity Expense Rp 56,950,000
61300 Sore Supplies Expense Rp 112,500,000
61400 Bad Debts Expense
61450 Spoilage Expense Rp 8,500,000 Rp -
61500 Depreciation Expense Rp 5,500,000
61600 Insurance expense Rp 6,000,000
61700 Rent Expense Rp 28,000,000
61800 Wages & Salaries Expense Rp 120,000,000
69000 Other Operating Expense Rp 62,300,000
81100 Interest Revenue Rp 30,000,000
81200 Devidend Income Rp - Rp 62,180,000
81300 Gain/Loss on Sale Of Stock Rp - Rp 2,800,000
81400 Freight Collected Rp - Rp 18,800,000
81500 Late Fees Collected Rp 200,000
82100 Interest Expense Rp 58,015,000
82200 Bank Service Charge Rp 3,300,000
82300 Late Fees Paid Rp 1,950,000
91000 Company Income Taxes Rp 33,880,000 Rp -

Rp 6,440,730,000 Rp 6,440,730,000
 UD WIRASTRI
BUKU BESAR
DESEMBER 2015

Cash In Bank 1-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ 115,820,000
2014 31 Penerimaan kas JKm-1 543,478,000 659,298,000
31 Pengeluaran kas JKk-1 360,905,000 298,393,000

Petty Cash 1-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ 5,000,000
2014 31 Kas Kecil JPC 4,500,000 500,000

Accounts Receivable 1-1300

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ 82,500,000
2014 7 Retur Penjualan JU-1 57,200,000 25,300,000
31 Penjualan Jp-1 903,650,000 928,950,000
31 Penerimaan kas JKm-1 270,600,000 658,350,000

Allowance for Doubtful Debt 1-1400

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ 8,500,000
2014 31 Penerimaan Kas JKm 6,000,000 14,500,000

Merchandise Inventory 1-1500

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ 520,000,000
2014 7 Retur Penjualan JU-1 44,500,000 564,500,000
11 Retur Pembelian JU-1 41,000,000 523,500,000
31 Penerimaan Kas JKm 180,000,000 343,500,000
31 Pembelian JPb 928,000,000 1,271,500,000
31 Penjualan JPn 701,500,000 570,000,000

Office Supplies 1-1600

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ 14,500,000
2014
Prepaid Insurance 1-1700
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ 10,500,000
2014

Prepaid Rent 1-1800

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ 18,000,000
2014

VAT In 1-1910
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ 31,080,000
2014 11 Retur Pembelian JU 4,100,000 26,980,000
31 Pembelian JPb 92,800,000 119,780,000
31 Pengeluaran Kas JKk 31,080,000 88,700,000

Investment 1-2100
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ 112,000,000
2014 31 Penerimaan Kas JKm 44,800,000 67,200,000

Equipment 1-3100
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ 60,000,000
2014

Accumulated Depreciation-Equipment 1-3110

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ 11,500,000
2014

Master Card 2-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ 2,100,000
2014 5 Jurnal Umum JU 1,500,000 3,600,000
31 Pengeluaran Kas JKk 3,600,000 -

Account Payable 2-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ 66,000,000
2014 11 Retur Pembelian JU 45,100,000 20,900,000
31 Pembelian JPb 1,021,020,000 1,041,920,000
 31 Pengeluaran Kas JKk 324,500,000 717,420,000

Accrued Expense 2-1400

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √
2014

VAT Out 2-1500

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ 41,800,000
2014 7 Retur Penjualan JU 5,200,000 36,600,000
31 Penerimaan Kas JKm 20,600,000 57,200,000
31 Pengeluaran Kas JKk 41,800,000 15,400,000
31 Penjualan JPb 82,150,000 97,550,000

Income Taxes Payable 2-1600

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √
2014

Bank Permata Loan 2-2100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ 300,000,000
2014 31 Pengeluaran kas JKk-1 15,000,000 285,000,000

Tn Suryono Capital 3-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ 300,000,000
2014

Tn Suryono Drawing 3-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ 22,100,000
2014 31 Kas Kecil JPC 1,000,000 23,100,000

Income Summary 3-1300

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √
2014

Sales Of Marchandise 4-1100

Balance
Date Description Ref Debit Credit
Debit Credit
 Dec 1 saldo awal √ 3,682,000,000
2014 31 Penerimaan Kas Jkm 206,000,000 3,888,000,000
31 Penjualan JPb 821,500,000 4,709,500,000

Sales Return 4-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Saldo Awal √ 98,000,000
2014 7 Retur Penjualan JU 52,000,000 150,000,000

Sales Discount 4-1300

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Saldo Awal √ 196,000,000
2015 31 Penerimaan Kas Jkm 4,422,000 200,422,000

Cost Of Goods Sold 5-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ 2,886,200,000
2014 7 Retur Penjualan JU 44,500,000 2,841,700,000
31 Penerimaan Kas JKm 180,000,000 3,021,700,000
31 Penjualan JPb 701,500,000 3,723,200,000

Freight Paid 5-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ 49,500,000
2014 31 Pembelian JPb 220,000 49,720,000

Purchases Discount 5-1300

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ 182,700,000
2014 31 Pengeluaran Kas JKk 8,580,000 191,280,000

Advertising Expense 6-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ 10,500,000
2014 31 Kas Kecil JPC 750,000 11,250,000

Telephone, Water & Electricity Expen 6-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ 56,000,000
2014 31 Kas Kecil JPC 950,000 56,950,000
Store Supplies Expense 6-1300
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ 111,500,000
2014 31 Kas Kecil JPC 1,000,000 112,500,000

Bad Debts Expense 6-1400

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ -
2014

Spoilage Expense 6-1450

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ 8,500,000
2014

Depreciation Expense 6-1500

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Saldo Awal √ 5,500,000
2014

Insurance Expense 6-1600

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ 6,000,000
2014

Rent Expense 6-1700

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ 28,000,000
2014

Wages & Salaries Expense 6-1800

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ 110,000,000
2014 31 Pengeluaran kas JKk 10,000,000 120,000,000

Other Operating Expense 6-9000

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ 60,000,000
2014 5 Jurnal Umum JU 1,500,000 61,500,000
31 Kas Kecil JPC 800,000 62,300,000
Interest Revenue 6-1300
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ 30,000,000
2014

Devidend Income 8-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ 59,680,000
2014 31 Penerimaan Kas JKm 2,500,000 62,180,000

Gain/Loss On Sale Of Stock 8-1300

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ 5,600,000
2014 31 Penerimaan Kas JKm 2,800,000 2,800,000

Freight Collected 6-1600

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ 18,800,000
2014

Late Fees Collected 8-1500

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √
2014 31 Penerimaan Kas Jkm 200,000 200,000
31

Interest Expense 8-2100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ 55,000,000
2014 31 Pengeluaran Kas JKk 3,000,000 58,000,000
31 Pengeluaran Kas JKk 15,000 58,015,000

Bank Service Charge 8-2200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ 3,300,000
2014

Late Fees Paid 8-2300

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ 1,800,000
 2014 31 Pengeluaran Kas JKk 150,000 1,950,000

Company Income Taxes 9-1000

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ 31,380,000
2014 31 Pengeluaran Kas JKk 2,500,000 33,880,000
 UD WIRASTRI
JURNAL PENERIMAAN KAS
DESEMBER 2015

Debit Credit
Invoice
Date Description Ref Account
No. Cash In Bank Sales Discount Acc. No Amount Acc. No Amount
Receivable
1 BKM12-1 Devidend Income Rp 2,500,000 Rp - 81200 Rp 2,500,000
3 BKM12-2 Toko Cahaya Electro Rp 32,340,000 Rp 660,000 Rp 33,000,000
12 BKM12-3 Toko Elektro Jaya Rp 184,338,000 Rp 3,762,000 Rp 188,100,000
13 KN01 Sales of Merchandise Rp 226,600,000 41100 Rp 206,000,000
KN01 VAT OUT 21500 Rp 20,600,000
KN01 Mercandise Inventory Rp - 51100 Rp 180,000,000 11500 Rp 180,000,000
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 Rp 6,000,000
25 BKM12-6 Toko Indo Maju Rp 22,200,000 Rp 22,000,000 81500 Rp 200,000
27 BKM12-7 investment Rp 42,000,000 81300 Rp 2,800,000 12100 Rp 44,800,000

Rp 543,478,000 Rp 4,422,000 Rp 182,800,000 Rp 270,600,000 Rp 460,100,000

Recapitulation
Debit Credit
Acc. No. Amount Acc. No. Amount
1-1100 Rp 543,478,000 1-1300 Rp 270,600,000
4-1300 Rp 4,422,000 81200 Rp 2,500,000
5-1100 Rp 180,000,000 4-1100 Rp 206,000,000
81300 Rp 2,800,000 21500 Rp 20,600,000
11500 Rp 180,000,000
11400 Rp 6,000,000
81500 Rp 200,000
12100 Rp 44,800,000

Rp 730,700,000 Rp 730,700,000
 UD WIRASTRI
JURNAL PENGELUARAN KAS
DESEMBER 2015

Debit Credit
Invoice
Date Description Ref Account Other Other
No. Cash in Bank
Payable Acc. No. Amount Acc. No. Amount
6 BKK12-1 PT Jaya Tech Rp 27,500,000 Rp 26,675,000 51300 Rp 825,000
9 BKK12-2 PT Surya Rp 22,000,000 Rp 22,000,000
15 BKK12-3 VAT Out 21500 Rp 41,800,000 Rp 10,720,000 11910 Rp 31,080,000
Company Income Taxes 91000 Rp 2,500,000 Rp 2,500,000
18 BKK12-4 PT Jaya Tech Rp 258,500,000 Rp 250,745,000 51300 Rp 7,755,000
23 BKK12-5 PT Indotech Rp 16,500,000 Rp 16,500,000
Late Fees Pais 82300 Rp 150,000 Rp 150,000
30 BKK12-6 Bank Permata Loan 22100 Rp 15,000,000 Rp 18,000,000
Interest Expense 82100 Rp 3,000,000
31 BKK12-7 Mater Card 21100 Rp 3,600,000 Rp 3,615,000
Interest Expense 82100 Rp 15,000
31 BKK12-8 Wages & salaries Expense 61800 Rp 10,000,000 Rp 10,000,000
Rp 324,500,000 Rp 76,065,000 Rp 360,905,000 Rp 39,660,000

RECAPITULATION
Debit Credit
Acc. No. Amount Acc. No. Amount
2-1200 Rp 324,500,000 1-1100 Rp 360,905,000
2-1500 Rp 41,800,000 51300 Rp 825,000
9-1000 Rp 2,500,000 11910 Rp 31,080,000
82300 Rp 150,000 51300 Rp 7,755,000
22100 Rp 15,000,000
82100 Rp 3,000,000
21100 Rp 3,600,000
82100 Rp 15,000
61800 Rp 10,000,000

Rp 400,565,000 Rp 400,565,000
 UD WIRASTRI
PETTY CASH
DESEMBER 2015

Debit Credit
Date Invoice No. Description
Acc. No Amount Petty Cash
2 VKK12-1 Advertising Expense 6-1100 Rp 750,000 Rp 750,000
4 VKK12-2 Telepon, Water, and Electricity Expense 61200 Rp 950,000 Rp 950,000
9 VKK12-3 Office Suplies 61300 Rp 1,000,000 Rp 1,000,000
17 VKK12-4 Tn Suryono Drawing 31200 Rp 1,000,000 Rp 1,000,000
26 VKK12-5 Other Operating Expense 69000 Rp 800,000 Rp 800,000

Rp 4,500,000 Rp 4,500,000

Recapitulation
Debit Credit
Acc. No. Amount Acc. No. Amount
6-1100 Rp 750,000 1-1200 Rp 4,500,000
61200 Rp 950,000
61300 Rp 1,000,000
31200 Rp 1,000,000
69000 Rp 800,000
Rp 4,500,000 Rp 4,500,000
 UD WIRASTRI
GENERAL JOURNAL
DESEMBER 2015

Date Doc. No Description Ref Debit Credit

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

Master Card 21100 1,500,000

7 KN01 Sales Return 41200 52,000,000

VAT Out 21500 5,200,000
Account Receivable 11300 57,200,000
Merchandise Inventory 11500 44,500,000
Cost of Goods Sold 51100 44,500,000

11 NK-1 Acount Payable 21200 45,100,000

Marchandise inventory 11500 41,000,000
VAT In 11910 4,100,000

RECAPITULATION
Debit Credit
Acc. No. Amount Acc. 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

Total 148,300,000.00 148,300,000.00

 UD WIRASTRI
JURNAL PEMBELIAN
DESEMBER 2015

Debit Credit
Invoice
Date Description Ref Merchandise
No. VAT In Freigt Paid Account Payable
Inventory
6 F05 PT JAYA TECH Rp 276,000,000 Rp 27,600,000 Rp - 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

RECAPITULATION
Debit Credit
Acc. No. Amount Acc. No. Amount
1-1500 Rp 928,000,000 2-1200 Rp 1,021,020,000
Jan-10 Rp 92,800,000
5-1200 Rp 220,000

Rp 1,021,020,000 Rp 1,021,020,000
 UD WIRASTRI
JURNAL PENJUALAN
DESEMBER 2015

Debit Credit
CGS (Dr.) /
Invoice
Date Description Ref Account Merchandise Sales of
No. VAT Out Freight Collected
Receivable Inventory (Cr.) Merchandise
6 F-12/02 PT Karya Sejati Rp 245,300,000 Rp 190,500,000 Rp 223,000,000 Rp 22,300,000
18 F-12/04 Toko Citra Rp 188,100,000 Rp 146,000,000 Rp 171,000,000 Rp 17,100,000
27 F-12/05 Toko Persada Rp 470,250,000 Rp 365,000,000 Rp 427,500,000 Rp 42,750,000 Rp -

Rp 903,650,000 Rp 701,500,000 Rp 821,500,000 Rp 82,150,000 Rp -

RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
1-1300 Rp 903,650,000 1-1500 Rp 701,500,000
5-1100 Rp 701,500,000 4-1100 Rp 821,500,000
2-1500 Rp 82,150,000

Rp 1,605,150,000 Rp 1,605,150,000
 UD WIRASTRI
KARTU PERSEDIAAN
DESEMBER 2015
Portage M 300
IN OUT BALANCE
Date Invoice No. Description
Quantity Price Amount Quantity Price Amount Quantity Price Amount
Dec 1 Saldo Awal 20 16,000,000 320,000,000
2015 6 F12-2 Penjualan 8 16,000,000 128,000,000 12 16,000,000 192,000,000
7 NK12-1 Retur Penjualan (2) 16,000,000 (32,000,000) 14 16,000,000 224,000,000
10 F05 pembelian 11 16,000,000 176,000,000 25 16,000,000 400,000,000
11 NK-1 Retur Pembelian -1 16,000,000 (16,000,000) 24 16,000,000 384,000,000
13 KN01 Penjualan 5 16,000,000 80,000,000 19 16,000,000 304,000,000
18 F12-4 Penjualan 6 16,000,000 96,000,000 13 16,000,000 208,000,000
22 A17 pembelian 12 16,000,000 192,000,000 25 16,000,000 400,000,000
27 F12-5 Penjualan 15 16,000,000 240,000,000 10 16,000,000 160,000,000
29 G11 pembelian 10 16,000,000 160,000,000 20 16,000,000 320,000,000

satelite M300
IN OUT BALANCE
Date Invoice No. Description
Quantity Price Amount Quantity Price Amount Quantity Price Amount
Dec 1 Saldo Awal 16 12,500,000 200,000,000
2015 6 F12-2 Penjualan 5 12,500,000 62,500,000 11 12,500,000 137,500,000
7 NK12-1 Retur Penjualan (1) 12,500,000 (12,500,000) 12 12,500,000 150,000,000
10 F05 pembelian 8 12,500,000 100,000,000 20 12,500,000 250,000,000
11 NK-1 Retur Pembelian -2 12,500,000 (25,000,000) 18 12,500,000 225,000,000
13 KN01 Penjualan 8 12,500,000 100,000,000 10 12,500,000 125,000,000
18 F12-4 Penjualan 4 12,500,000 50,000,000 6 12,500,000 75,000,000
22 A17 pembelian 14 12,500,000 175,000,000 20 12,500,000 250,000,000
27 F12-5 Penjualan 10 12,500,000 125,000,000 10 12,500,000 125,000,000
29 G11 pembelian 10 12,500,000 125,000,000 20 12,500,000 250,000,000
 UD WIRASTRI
JURNAL UMUM (PENYESUAIAN)
31 DESEMBER 2015

Date Doc. No Description 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 82200 250,000
Interst Revenue 81100 3,000,000

31 BM 12-4 Office Supplies Expense 61300 7,500,000

Office Supplies 11600 7,500,000
Rent Expense 61700 3,000,000
Prepaid Rent 11800 3,000,000
Insurance Expense 61600 1,500,000
Prepaid Insurance 11700 1,500,000
Bad Debts Expense 61400 5,250,500
Allowences for Bad Dabts 11400 5,250,500

31 BM 12-5 Depreciation Expence 61500 500,000

Accumulated Depreciation- equipment 13110 500,000

31 BM 12-6 Telephone, Water & Electricity Expense 61200 800,000

Accrued Expense 21400 800,000

31 BM 12-7 Company Income Taxes 91000 10,880,580

Income Taxes Payable 21600 10,880,580

60,931,080 60,931,080
 UD WIRASTRI
NERACA LAJUR
31 DESEMBER 2015
Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance
Acc. No Account Name
Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
11100 Cash In Bank 298,393,000 - 2,750,000 301,143,000 301,143,000
11200 Petty Cash 500,000 - 500,000 500,000
11300 Account Receivable 658,350,000 - 658,350,000 658,350,000
11400 Allowances for Bad Debts - 14,500,000 5,250,500 19,750,500 - 19,750,500
11500 Merchandise Inventory 570,000,000 - 28,500,000 541,500,000 541,500,000 -
11600 Office Supplies 14,500,000 - 7,500,000 7,000,000 7,000,000 -
11700 Prepaid Insurance 10,500,000 - 1,500,000 9,000,000 9,000,000 -
11800 Prepaid Rent 18,000,000 - 3,000,000 15,000,000 15,000,000 -
11910 VAT In 88,700,000 - - 88,700,000 88,700,000 -
12100 Investment 67,200,000 - 67,200,000 - 67,200,000 -
13100 Equipment 60,000,000 - 60,000,000 - 60,000,000 -
13110 Accumulated Depr - Equipment - 11,500,000 500,000 12,000,000 - 12,000,000
21100 Credit Card - - - - -
21200 Account Payable - 717,420,000 - 717,420,000 - 717,420,000
21400 Accrued Expense - - 800,000 800,000 - 800,000
21500 VAT Out - 97,550,000 - 97,550,000 - 97,550,000
21600 Income Taxes Payable - - 10,880,580 10,880,580 - 10,880,580
22100 Bank Permata Loan - 285,000,000 - 285,000,000 - 285,000,000
31100 Tn Suryono Capital - 300,000,000 - 300,000,000 - 300,000,000
31200 Tn Suryono Drawing 23,100,000 23,100,000 - 23,100,000 -
31300 Income Summary - - - - - -
41100 Sales Of Merchandise - 4,709,500,000 4,709,500,000 - 4,709,500,000
41200 Sales Return 150,000,000 150,000,000 - 150,000,000 -
41300 Sales Discount 200,422,000 - 200,422,000 200,422,000 -
51100 Cost Of Goods Sold 3,723,200,000 - 3,723,200,000 - 3,723,200,000 -
51200 Freight Paid 49,720,000 - 49,720,000 - 49,720,000 -
51300 Purchases Discount - 191,280,000 - 191,280,000 - 191,280,000
61100 Advertising Expense 11,250,000 - 11,250,000 - 11,250,000 -
61200 Telephone, Water & Electricity Exp 56,950,000 - 800,000 57,750,000 57,750,000 -
61300 Office Supplies Expense 112,500,000 - 7,500,000 120,000,000 120,000,000 -
61400 Bad Debts Expense - - 5,250,500 5,250,500 5,250,500 -
61450 Spoilage Expense 8,500,000 - 28,500,000 37,000,000 37,000,000 -
61500 Depreciation Expense 5,500,000 - 500,000 6,000,000 6,000,000 -
61600 Insurance expense 6,000,000 - 1,500,000 7,500,000 7,500,000 -
61700 Rent Expense 28,000,000 - 3,000,000 31,000,000 31,000,000 -
61800 Wages & Salaries Expense 120,000,000 - 120,000,000 - 120,000,000 -
69000 Other Operating Expense 62,300,000 - 62,300,000 - 62,300,000 -
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 - 18,800,000 - 18,800,000 - 18,800,000
81500 Late Fees Collected - 200,000 - 200,000 - 200,000
82100 Interest Expense 58,015,000 - 58,015,000 58,015,000 -
82200 Bank Service Charge 3,300,000 - 250,000 3,550,000 3,550,000 -
82300 Late Fees Paid 1,950,000 - 1,950,000 1,950,000 -
91000 Company Income Taxes 33,880,000 - 10,880,580 44,760,580 44,760,580 -
6,440,730,000 6,440,730,000 60,931,080 60,931,080 6,461,161,080 6,461,161,080 4,689,668,080 5,017,760,000 1,771,493,000 1,443,401,080
328,091,920 328,091,920
5,017,760,000 5,017,760,000 1,771,493,000 1,771,493,000
 UD WIRASTRI
LAPORAN LABA RUGI
Untuk Periode yang Berakhir 31 Desember 2015

Sales of Merchandise Rp 4,709,500,000

Freight Collected Rp 18,800,000
Sales Discount Rp 200,422,000
Sales Return Rp 150,000,000
Rp 350,422,000
Net Sales Rp 4,377,878,000
Cost of Goods Sold Rp 3,723,200,000
Freight Paid Rp 49,720,000
Purchases Discount Rp (191,280,000)
Cost of Goods Sold Rp 3,581,640,000
Gross Profit Rp 796,238,000
Operating Expenses:
Advertising Expense Rp 11,250,000
Telephone, Water & Electricity Expense Rp 57,750,000
Office Supplies Expense Rp 120,000,000
Bad Debts Expense Rp 5,250,500
Spoilage Expense Rp 37,000,000
Depreciation Expense Rp 6,000,000
Insurance expense Rp 7,500,000
Rent Expense Rp 31,000,000
Wages & Salaries Expense Rp 120,000,000
Other Operating Expense Rp 62,300,000
Total Operating Expenses Rp 458,050,500
Operating Profit Rp 338,187,500
Other Income/Expenses:
Interest Revenue Rp 33,000,000
Devidend Income Rp 62,180,000
Gain/Loss on Sale Of Stock Rp 2,800,000
Late Fees Collected Rp 200,000
Total other Income Rp 98,180,000
Interest Expense Rp 58,015,000
Bank Service Charge Rp 3,550,000
Late Fees Paid Rp 1,950,000
Total other expenses Rp 63,515,000
Total Other Income/Expenses Rp 34,665,000
Net Profit Before Tax Rp 372,852,500
Company Income Taxes Rp 44,760,580
Net Income After Tax Rp 328,091,920
 UD WIRASTRI
LAPORAN PERUBAHAN MODAL
Untuk Periode yang Berakhir 31 Desember 2015

DESCRIPTION Amount
Balance at 31 December 2014 Rp 300,000,000
Net Income Rp 328,091,920
Drawings Rp (23,100,000)
Balance at 31 December 2015 Rp 604,991,920
 UD WIRASTRI
LAPORAN POSISI KEUANGAN
31 DESEMBER 2015

ASSET 2015 2014 LIABILITIES & EQUITY 2015 2014

Current Assets: Current Liabilities:
Cash In Bank 301,143,000 212,950,000 Credit Card - 1,500,000
Petty Cash 500,000 2,500,000 Account Payable 717,420,000 650,000,000
Account Receivable 658,350,000 535,000,000 Accrued Expense 800,000 950,000
Allowances for Bad Debts (19,750,500) (8,500,000) VAT Out 97,550,000 32,000,000
Merchandise Inventory 541,500,000 475,000,000 Income Taxes Payable 10,880,580 8,000,000
Office Supplies 7,000,000 12,500,000 Total Current Liabilities 826,650,580 692,450,000
Prepaid Insurance 9,000,000 6,000,000 Long Term Liabilities:
Prepaid Rent 15,000,000 10,000,000 Bank Permata Loan 285,000,000 465,000,000
VAT In 88,700,000 28,000,000
Total current assets 1,601,442,500 1,273,450,000
Equity:
Fixed Assets: Tn Suryono Capital 604,991,920 300,000,000
Investment 67,200,000 130,000,000
Equipment 60,000,000 60,000,000
Accumulated Depreciation - Equipment (12,000,000) (6,000,000)
Total Fixed Assets 115,200,000 184,000,000

TOTAL ASSETS 1,716,642,500 1,457,450,000 TOTAL LIABILITIES & EQUITY 1,716,642,500 1,457,450,000
 UD WIRASTRI
LAPORAN ARUS KAS
Untuk Periode yang Berakhir 31 Desember 2015

Sumber Dana
Laba bersih setelah pajak Rp 328,091,920
+ Allowances for Bad Debts Rp 17,250,500
- Office Supplies Rp 5,500,000
- Investment Rp 62,800,000
+ Accumulated Depreciation - Equipment Rp 6,000,000
+ Account Payable Rp 67,420,000
+ VAT Out Rp 65,550,000
+ Income Taxes Payable Rp 2,880,580
Total Sumber Dana Rp 555,493,000

Penggunaan Dana
+ Account Receivable Rp 123,350,000
+ Merchandise Inventory Rp 66,500,000
+ Prepaid Insurance Rp 3,000,000
+ Prepaid Rent Rp 5,000,000
+ VAT In Rp 60,700,000
- Credit Card Rp 1,500,000
- Bank Permata Loan Rp 180,000,000
- Accrued Expense Rp 150,000
Drawing Rp 23,100,000
Total Penggunaan Dana Rp 463,300,000
Total kenaikan Kas Rp 92,193,000

KET:

Bukti Memorial = Tahun 2015 Piutang atas Toko Merah Putih yang telah dihapuskan
diterima kembali sebesar Rp6.000.000 diterima secara tunai
maka menambah jumlah Cash In Bank dan Allowances for Bad Debts
Selisih Cash In Bank = Rp 88.193.000 + Rp 6.000.000 = Rp. 94.193.000
Selisih Allowances for Bad Debts = Rp. 11.250.500 + Rp 6.000.000 = Rp. 17.250.500

kenaikan kas = Selisih Cash In Bank + selisih Petty Cash

= Rp. 94.193.000 + ( - Rp. 2.000.000)
= Rp. 92.193.000
 UD WIRASTRI
JURNAL PENUTUP
31 DESEMBER 2015

Date Description Ref Debit Credit

Des Sales of Merchandise 4-1100 Rp 4,709,500,000

31 Purchases Discount 5-1300 Rp 191,280,000
Interest Revenue 81100 Rp 33,000,000
Devidend Income 81200 Rp 62,180,000
Gain/Loss on Sale Of Stock 81300 Rp 2,800,000
Freight Collected 81400 Rp 18,800,000
Late Fees Collected 81500 Rp 200,000
Income Summary 31300 Rp 5,017,760,000

31 Income Summary 31300 Rp 4,689,668,080

Sales Return 41200 Rp 150,000,000
Sales Discount 41300 Rp 200,422,000
Cost Of Goods Sold 51100 Rp 3,723,200,000
Freight Paid 51200 Rp 49,720,000
Advertising Expense 61100 Rp 11,250,000
Telephone, Water & Electricity Exp 61200 Rp 57,750,000
Office Supplies Expense 61300 Rp 120,000,000
Bad Debts Expense 61400 Rp 5,250,500
Spoilage Expense 61450 Rp 37,000,000
Depreciation Expense 61500 Rp 6,000,000
Insurance expense 61600 Rp 7,500,000
Rent Expense 61700 Rp 31,000,000
Wages & Salaries Expense 61800 Rp 120,000,000
Other Operating Expense 69000 Rp 62,300,000
Interest Expense 82100 Rp 58,015,000
Bank Service Charge 82200 Rp 3,550,000
Late Fees Paid 82300 Rp 1,950,000
Company Income Taxes 91000 Rp 44,760,580

31 Income Summary 31300 Rp 328,091,920

Tn Suryono Capital 31100 Rp 328,091,920

31 Tn Suryono Capital 31100 Rp 23,100,000

Tn Suryono Drawing 31200 Rp 23,100,000
Rp 10,058,620,000 Rp 10,058,620,000
 UD WIRASTRI
BUKU BESAR
DESEMBER 2015

Cash In Bank 1-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 298,393,000
2015 31 Penyesuaian AJP Rp 2,750,000 Rp 301,143,000
31 laporan arus kas LAK Rp 6,000,000 Rp 307,143,000

Petty Cash 1-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 500,000
2015

Accounts Receivable 1-1300

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 658,350,000
2015

Allowance for Doubtful Debt 1-1400

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 14,500,000
2015 31 Penyesuaian AJP Rp 5,250,500 Rp 19,750,500
31 laporan arus kas LAK Rp 6,000,000 Rp 25,750,500

Merchandise Inventory 1-1500

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 570,000,000
2015 31 Penyesuaian AJP Rp 28,500,000 Rp 541,500,000

Office Supplies 1-1600

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 14,500,000
2015 31 penyesuaian AJP Rp 7,500,000 Rp 7,000,000

Prepaid Insurance 1-1700

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 10,500,000
2015 31 penyesuaian AJP Rp 1,500,000 Rp 9,000,000
Prepaid Rent 1-1800
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 18,000,000
2015 31 penyesuaian AJP Rp 3,000,000 Rp 15,000,000

VAT In 1-1910
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 88,700,000
2015

Investment 1-2100
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 67,200,000
2015 Rp 67,200,000

Equipment 1-3100
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 60,000,000
2015

Accumulated Depreciation-Equi 1-3110

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 11,500,000
2015 31 penyesuaian AJP Rp 500,000 Rp 12,000,000

Master Card 2-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √
2015

Account Payable 2-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 717,420,000
2015

Accrued Expense 2-1400

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp -
2015 31 Penyesuaian AJP Rp 800,000 Rp 800,000

VAT Out 2-1500

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 97,550,000
2015

Income Taxes Payable 2-1600

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp -
2015 31 Penyesuaian AJP Rp 10,880,580 Rp 10,880,580

Bank Permata Loan 2-2100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 285,000,000
2015

Tn Suryono Capital 3-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 300,000,000
2015 31 Penutup CE Rp 328,091,920 Rp 628,091,920
31 Penutup CE Rp 23,100,000 Rp 604,991,920

Tn Suryono Drawing 3-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 23,100,000
2015 31 Penutup CE Rp 23,100,000 Rp -

Income Summary 3-1300

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Penutup CE Rp 5,017,760,000 Rp 5,017,760,000
2015 31 Penutup CE Rp 4,689,668,080 Rp 328,091,920
31 Penutup CE Rp 328,091,920 Rp -

Sales Of Marchandise 4-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 4,709,500,000
2015 31 Penutup CE Rp 4,709,500,000 Rp -
Sales Return 4-1200
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Saldo Awal √ Rp 150,000,000
2015 31 Penutup CE Rp 150,000,000 Rp -

Sales Discount 4-1300

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Saldo Awal √ Rp 200,422,000
2015 31 Penutup CE Rp 200,422,000 Rp -

Cost Of Goods Sold 5-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 3,723,200,000
2015 31 Penutup CE Rp 3,723,200,000 Rp -

Freight Paid 5-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 49,720,000
2015 31 Penutup CE Rp 49,720,000 Rp -

Purchases Discount 5-1300

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 191,280,000
2015 31 Penutup CE Rp 191,280,000 Rp -

Advertising Expense 6-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 11,250,000
2015 31 Penutup CE Rp 11,250,000 Rp -

Telephone, Water & Electricity 6-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 56,950,000
2015 31 penyesuaian AJP Rp 800,000 Rp 57,750,000
31 Penutup CE Rp 57,750,000 Rp -
Store Supplies Expense 6-1300
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 112,500,000
2015 31 penyesuaian AJP Rp 7,500,000 Rp 120,000,000
31 Penutup CE Rp 120,000,000 Rp -

Bad Debts Expense 6-1400

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp -
2015 31 Penyesuaian AJP Rp 5,250,500 Rp 5,250,500
31 Penutup CE Rp 5,250,500 Rp -

Spoilage Expense 6-1450

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 8,500,000
2015 31 Penyesuaian AJP Rp 28,500,000 Rp 37,000,000
31 Penutup CE Rp 37,000,000 Rp -

Depreciation Expense 6-1500

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Saldo Awal √ Rp 5,500,000
2015 31 Penyesuaian AJP Rp 500,000 Rp 6,000,000
31 Penutup CE Rp 6,000,000 Rp -

Insurance Expense 6-1600

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 6,000,000
2015 31 Penyesuaian AJP Rp 1,500,000 Rp 7,500,000
31 Penutup CE Rp 7,500,000 Rp -

Rent Expense 6-1700

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 28,000,000
2015 31 Penyesuaian AJP Rp 3,000,000 Rp 31,000,000
31 Penutup CE Rp 31,000,000 Rp -

Wages & Salaries Expense 6-1800

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 120,000,000
2015 31 Penutup CE Rp 120,000,000 Rp -

Other Operating Expense 6-9000

 Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 62,300,000
2015 31 Penutup CE Rp 62,300,000 Rp -

Interest Revenue 8-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 30,000,000
2015 31 Penyesuaian AJP Rp 3,000,000 Rp 33,000,000
31 Penutup CE Rp 33,000,000 Rp -

Devidend Income 8-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 62,180,000
2015 31 Penutup CE Rp 62,180,000 Rp -

Gain/Loss On Sale Of Stock 8-1300

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 2,800,000
2015 31 Penutup CE Rp 2,800,000 Rp -

Freight Collected 6-1600

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 18,800,000
2015 31 Penutup CE Rp 18,800,000 Rp -

Late Fees Collected 8-1500

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 200,000
2015 31 Penutup CE Rp 200,000 Rp -

Interest Expense 8-2100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 58,015,000
2015 31 Penutup CE Rp 58,015,000 Rp -

Bank Service Charge 8-2200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 3,300,000
2015 31 Penyesuaian AJP Rp 250,000 Rp 3,550,000
 31 Penutup CE Rp 3,550,000 Rp -

Late Fees Paid 8-2300

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 1,950,000
2015 31 Penutup CE Rp 1,950,000 Rp -

Company Income Taxes 9-1000

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 saldo awal √ Rp 33,880,000
2015 31 Penyesuaian AJP Rp 10,880,580 Rp 44,760,580
31 Penutup CE Rp 44,760,580 Rp -
 UD WIRASTRI
NERACA SALDO SETELAH PENUTUPAN
31 DESEMBER 2015

No.
Name Account Debit Credit
Account
11100 Cash In Bank 307,143,000 -
11200 Petty Cash 500,000 -
11300 Account Receivable 658,350,000 -
11400 Allowances for Bad Debts - 25,750,500
11500 Merchandise Inventory 541,500,000 -
11600 Office Supplies 7,000,000 -
11700 Prepaid Insurance 9,000,000 -
11800 Prepaid Rent 15,000,000 -
11910 VAT In 88,700,000 -
12100 Investment 67,200,000 -
13100 Equipment 60,000,000 -
13110 Accumulated Depr - Equipment - 12,000,000
21100 Credit Card - -
21200 Account Payable - 717,420,000
21400 Accrued Expense - 800,000
21500 VAT Out - 97,550,000
21600 Income Taxes Payable - 10,880,580
22100 Bank Permata Loan - 285,000,000
31100 Tn Suryono Capital - 604,991,920

1,754,393,000 1,754,393,000