UD.

WIRASTRI
JURNAL PENYESUAIAN
Bulan : Desember 2015

TANGGAL NO. KETERANGAN

BUKTI REF DEBIT KREDIT
31 bm12-2 spoilage expense 61450 28,500,000
merchandise inevntory 11500 28,500,000

bm12-3 cash in bank 11100 2,750,000

bank service charge 91200 250,000
interest revenue 81100 3,000,000
( rekonsiliasi bank)

bm12-4 sore supplies expense 61300 7,000,000

rent expense 61700 5,000,000
insurance expense 61600 2,000,000
bad debt expense 61400 11,075,000
prepaid expense 11800 7,000,000
prepaid insurance 11700 5,000,000
office supplies 11600 2,000,000
allowance for bad debts 11400 110,750,000

bm12-5 depreciation expense 61500 1,200,000

acc depreciation-equipment 13110 1,200,000
 UD WIRASTRI
NERACA LAJUR
31 DESEMBER 2015
(dalam rupiah)
Ac Unadjusted Trial Adjusted Trial
Account Adjustments Income Statement Balance
c. Balance Balance
Name
No Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
1- Cash in
11 Bank 241,118 2,750,0 243,868 243,868
00 ,000 00 ,000 ,000
1- Petty
12 Cash
500,000 500,000 500,000
00
1- Account
13 s
652,530 652,530 652,530
00 Receiva
,000 ,000 ,000
ble
1- Allowan
14 ce for
8,500,0 11,075, 19,572, 19,572,
00 Doubtfu
00 000 000 000
l Debt
1- Inventor
15 y 570,000 28,500, 541,500 541,500
00 ,000 000 ,000 ,000
1- Store
16 Supplies 14,500, 2,000,0 12,500, 12,500,
00 000 00 000 000
1- Prepaid
17 insuranc 12,000, 5,000,0 7,000,0 7,000,0
00 e 000 00 00 00
1- Prepaid
18 rent 24,000, 7,000,0 17,000, 17,000,
00 000 00 000 000
1- Prepaid
19 tax 89,000, 89,000, 89,000,
00 000 000 000
1- Stock
21 investm 70,000, 70,000, 70,000,
00 ent 000 000 000
1- Equipm
31 ent at 60,000, 60,000, 60,000,
00 Cost 000 000 000
1- Equipm
31 ent
4,800,0 1,200,0 6,000,0 6,000,0
10 Accum
00 00 00 00
Dep
2- Master
11 card
00
2- Account
12 Payable 717,420 717,420 717,420
00 ,000 ,000 ,000
2- Income
13 Tax
00 Payable
2- VAT
14 Payable
00
2- VAT
15 Out 138,948 138,948 138,948
00 ,000 ,000 ,000
2- VAT In
16 119,000 119,000 119,000
00 ,000 ,000 ,000
2- Bank
21 Permata 285,000 285,000 285,000
00 Loan ,000 ,000 ,000
3- Tn.
11 Suryono 400,430 400,430 400,430
00 Capital ,000 ,000 ,000
3- Tn.
12 Suryono 23,100, 23,100, 23,100,
00 drawing 000 000 000
4- Sales
11 1,553,5 1,553,5 1,553,5
00 00,000 00,000 00,000
4- Sales
12 Return 66,000, 66,000, 66,000,
00 000 000 000
4- Sales
13 discount 32,020, 32,020, 32,020,
00 000 000 000
5- Cost of
11 Goods
00 sold 1,147,8 1,147,8 1,147,8
compute 00,000 00,000 00,000
r
5- Freight
12 paid 5,720,0 5,720,0 5,720,0
00 00 00 00
5- Purchas
13 e 33,900, 33,900, 33,900,
00 discount 000 000 000
6- Advertis
11 ing 1,850,0 1,850,0 1,850,0
00 expense 00 00 00
6- Tel &
12 elec. 6,550,0 6,550,0 6,550,0
00 expense 00 00 00
6- Store
13 supplies 12,150, 7,000,0 19,150, 19,150,
00 expense 000 00 000 000
6- Bad
14 debt 3,600,0 11,075, 14,675, 14,675,
00 expense 00 900 000 000
6- Spoilage
14 expense 8,500,0 28,500, 37,000, 37,000,
50 s 00 000 000 000
6- Depreci
15 ation 4,800,0 1,200,0 6,000,0 6,000,0
00 expense 00 00 00 00
6- Insuranc
16 e 6,000,0 2,000,0 8,000,0 8,000,0
00 expense 00 00 00 00
6- Rent
17 expense 22,000, 5,000,0 27,000, 27,000,
00 000 00 000 000
6- Wages
18 and 49,500, 49,500, 49,500,
00 salaries 000 000 000
 expense
6- Other
90 operatin
8,300,0 8,300,0 8,300,0
00 g
00 00 00
expense
8- Interest
11 revenue 30,000, 3,000,0 33,000, 33,000,
00 000 00 000 000
8- Dividen
12 d 62,180, 62,180, 62,180,
00 income 000 000 000
8- Gain
13 loss on
5,600,0 5,600,0 5,600,0
00 sale of
00 00 00
stock
8- Freight
14 collecte 19,025, 19,025, 19,025,
00 d 000 000 000
8- Late
15 fees
5,000,0 5,000,0 5,000,0
00 collecte
00 00 00
d
9- Interest
11 expense 8,515,0 8,515,0 8,515,0
00 00 00 00
9- Bank
12 service 3,300,0 3,550,0 3,550,0
250,000
00 charges 00 00 00
9- Late
13 fees 1,950,0 1,950,0 1,950,0
00 paid 00 00 00
9- Income
14 Tax
00 Expense

3,264,3 3,264,3 57,775, 57,775, 3,279,5 3,279,5 1,443,5 1,712,2 1,835,9 1,567,3
03,000 03,000 900 900 78,900 78,900 80,900 05,000 98,000 73,900
31 income
30 summar 268,624 268,624
0 y ,100 ,100

1,712,2 1,712,2 1,835,9 1,835,9

05,000 05,000 98,000 98,000
 UD WIRASTRI
LAPORAN LABA RUGI
Untuk Periode yang Berakhir 31 Desember 2015

sales of merchindase Rp 1,553,500,000

sales return Rp (66,000,000)
sales discount Rp (32,020,000)
net sales Rp 1,455,480,000
cost of goog sold Rp (1,147,800,000)
freight paid Rp (5,720,000)
purchase discount Rp 33,900,000
cost of goog sold Rp (1,119,620,000)
gross profit Rp 335,860,000
operating expense
advertising expense Rp (1,850,000)
telephone,water &electricity Rp (6,550,000)
sore supplies exp Rp (19,150,000)
bad debt expe Rp (14,675,000)
spoilage expe Rp (37,000,000)
depreciation exp Rp (6,000,000)
insurance exp Rp (8,000,000)
rent expe Rp (27,000,000)
wages&salaries exp Rp (49,500,000)

other operating exp Rp (8,300,000) Rp (178,025,900)

operating income Rp 157,834,100

other income/expense
interest revenue Rp 33,000,000
deviden income Rp 62,180,000
gain/loss on sale Rp 5,600,000
freight collected Rp 19,025,000
late fees collected Rp 5,000,000
amount Rp 124,805,000
interest exp Rp (8,515,000)
bank service charge Rp (3,550,000)
late fees paid Rp (1,950,000)
amount Rp (14,015,000)
total other income/exp Rp 110,790,000
earning before taxe Rp 268,624,100
earning after taxes Rp 268,624,100
 UD WIRASTRI
LAPORAN PERUBAHAN EKUITAS
Untuk Periode yang Berakhir 31 Desember 2015

Description command stock retained earning total

balance at 31 december 2014

issuance share capital

net income Rp 268,624,100.00 Rp 268,624,100
deviden
balance at 31 december 2015 Rp 268,624,100.00 Rp 268,624,100
 UD WIRASTRI
NERACA
31 DESEMBER 2015
201
asset 2015
4
current asset current liablities
Rp
cash in bank credit card
243,868,000
petty cash Rp 500,000 account payable Rp 717,420,000
account Rp ppn payable
receivable 652,530,000
allowances for Rp ppn outcome
Rp 138,948,000
bad debr (19,575,900)
merchandise Rp ppn income Rp
inventory 541,500,000 (119,000,000)
office supplies Rp 12,500,000
prepaid insurance Rp 7,000,000 amount Rp 737,368,000
prepaid rent Rp 17,000,000
prepaid taxes Rp 89,000,000 long term debt
amount Rp
bank permata loan Rp 285,000,000
1,544,322,100
equitas
non current
Tn suryono capital Rp 645,954,100
asset
investment Rp 70,000,000 Tn suryono drawing
equipment Rp 60,000,000 income summary
accumulated Rp
amount Rp 645,954,100
depr-equiment (6,000,000)

amount 124000000
Rp total liabilities dan Rp
total asset
1,668,322,100 equity 1,668,322,100
 UD WIRASTRI
LAPORAN ARUS KAS
Per 31 Desember 2015
Metode Tidak Langsung
SALDO
KETERANGAN Rp
Rp
income after taxes 268,624,100.00
depreciation expense 8,000,000
bad debts 6,000,000
account receivable (653,305,000)
allowance for bad debt
merchandise inventory (541,500,000)
office supplis (12,500,000)
prepaid insurance (7,000,000)
prepaid rent (17,000,000)
prepaid taxes (89,000,000)
credit card
account payable 717,420,000
ppn payable
ppn outcome 138,948,000
ppn income (119,000,000)
net cash flow from operating activities (300,312,900)

invesment activities
invesment (70,000,000)
purchase of land (60,000,000)
net cash flow used to investing activities (130,000,000)

financing activities
payment bank loan 285,000,000
net cash flow used to investing activities 285,000,000
increase/decrease cash&equivalent cash (145,312,900)
cash&equivalent cash 31 desember 2014
cash&equivalent cash 31 desember 2015 (145,312,900)
 UD WIRASTRI
JURNAL PENUTUP
31 DESEMBER 2015

Date Description Ref Debit Credit

31 sales of merchindase 41100 Rp 1,553,500,000
purchase discount 51300 Rp 33,900,000
interest revenue 81100 Rp 33,000,000
devidend income 81200 Rp 62,180,000
gain/loos on sale 81300 Rp 5,600,000
freight collected 81400 Rp 19,025,000
late fees collected Rp 5,000,000
income summary 31300 Rp 1,712,205,000

31 income summary Rp 1,443,580,900

sales return Rp 66,000,000
sales discount 41300 Rp 32,020,000
cost of good sold 51100 Rp 1,147,800,000
freight paid 51200 Rp 5,720,000
advertising exp 61100 Rp 1,850,000
telephone&water,electricity 61200 Rp 6,550,000
sore supplis 61300 Rp 19,150,000
bad debt exp 61400 Rp 14,675,000
spoilage exp 61450 Rp 37,000,000
dep exp 61500 Rp 6,000,000
insurance exp 61600 Rp 8,000,000
rent exp 61700 Rp 27,000,000
wages&salaries exp 61800 Rp 49,500,000
61900
interest exp 91100 Rp 8,515,000
bank service charge 91200 Rp 3,550,000
late fees paid 91300 Rp 1,950,000
other operating exp 69000 Rp 8,300,000

income sumary 31300 Rp 268,624,100

tn suryono capital 31100 Rp 268,624,100

tn suryono capital Rp 23,100,000

tn suryono drawing 31200 Rp 23,100,000

Rp 3,447,510,000 Rp 3,447,510,000
UD. WIRASTRI
NERACA SALDO SETELAH PENUTUPAN
PER 31 DESEMBER 2015
(Dalam Rupiah)
KODE NAMA AKUN DEBET KREDIT
11110 cash in bank 243,868,000
11200 petty cash 500,000
11300 account receivable 65,253,000
11400 allowances 19,575,900
11500 merchindase inv 541,500,000
11600 office supplies 12,500,000
11700 prepaid insurance 7,000,000
11800 prepaid rent 17,000,000
11900 prepaid taxes 89,000,000
invesment 70,000,000
equipment 60,000,000
acc dep-equipment . 6,000,000
21100 credit card
21200 account payable 717,420,000
21400 ppn payable
21500 ppn outcome 138,948,000
21600 ppn income 119,000,000
22100 bank permata loan 285,000,000
tn suryono capital 645,954,100
31200 tn suryono drawing
31300 income summary
41100 sales of merchindase
41200 sales return
41300 sales discount
51100 cost of good sold
51200 freight paid
1,812,898,000 181,289,800
UD. WIRASTRI
NERACA SALDO
Saldo
Kode Nama Akun
Debet Kredit
11000 cash in bank 241,118,000
11200 petty cash 500,000
11300 account receivable 652,530,000
11400 allowance for bad debt 8,500,000
11500 merchindase ineventory 570,000,000
11600 office supplies 14,500,000
11700 prepaid insurance 12,000,000
11800 prepaid rent 24,000,000
11900 prepaid taxe 89,000,000
invesment 70,000,000
equipment 60,000,000
acc depreciation -equipment 4,800,000
21100 credit card
21200 account payable 717,420,000
21400 ppn payable
21500 ppn outcome 138,948,000
21600 ppn income 119,000,000
22100 bank permata loan 285,000,000
tn suryono capital 400,430,000
31200 tn suryono drawing 23,100,000
31300 income summary
41100 sales of merchindase 1,553,500,000
41200 sales return 66,000,000
41300 sales discount 32,020,000
51100 cost of good sold 1,147,800,000
51200 freight paid 5,720,000
51300 purchase discount 33,900,000
61100 advertising exp 1,850,000
61200 telephone water & electricity exp 6,550,000
61300 sore supplies exp 12,150,000
61400 bad debt exp 3,600,000
61450 spoilage exp 8,500,000
61500 depreciation exp 4,800,000
61600 insurance exp 6,000,000
61700 rent exp 22,000,000
61800 wages &salaries 49,500,000

69000 other operating exp 8,300,000

81100 interest revenue 30,000,000
81200 devident income 62,180,000
81300 gain/loos on sale of stock 5,600,000
81400 freight collected 19,025,000
81500 late fees collected 5,000,000
91100 interest expense 8,515,000
91200 bank service charge 3,300,000
91300 late fees paid 1,950,000
3,264,303,000 3,264,303,000