UD WIRAST

worksheet desemb
Trial Balance Adjusting Journal Entries
Acc. No. ACCOUNT NAME
DEBIT CREDIT DEBIT
11100 Cash In Bank 243,868,000 - 2,750,000
11200 Petty Cash 500,000 - -
11300 Account Receivable 658,530,000 - -
11400 Allowances for Bad Debts - 14,500,000 -
11500 Merchandise Inventory 570,000,000 - -
11600 Office Supplies 15,500,000 - -
11700 Prepaid Insurance 12,000,000 - -
11800 Prepaid Rent 24,000,000 - -
11900 Prepaid Taxes 89,000,000 - -
12100 Investment 70,000,000 - -
13100 Equipment 60,000,000 - -
13110 Accumulated Depreciation - Equipme - 4,800,000 -
21100 Credit Card - - -
21200 Account Payable - 717,420,000 -
21400 PPN Payable - - -
21500 PPN Outcome - 138,948,000 138,948,000
21600 PPN Income 119,000,000 - -
22100 Bank Permata Loan - 285,000,000 -
31100 Tn Suryono Capital - 400,430,000 -
31200 Tn Suryono Drawing 23,100,000 - -
31300 Income Summary - - -
41100 Sales Of Merchandise - 1,553,500,000 -
41200 Sales Return 66,000,000 - -
41300 Sales Discount 32,020,000 - -
51100 Cost Of Goods Sold 1,147,800,000 - -
51200 Freight Paid 5,720,000 - -
Jumlah Pindahan 3,137,038,000 3,114,598,000 141,698,000
Jumlah dipindahkan 3,137,038,000 3,114,598,000 141,698,000
51300 Purchases Discount - 33,900,000 -
61100 Advertising Expense 1,850,000 - -
61200 Telephone, Water & Electricity Expen 6,550,000 - -
61300 Sore Supplies Expense 11,150,000 - 8,500,000
61400 Bad Debts Expense 3,600,000 - 5,255,900
61450 Spoilage Expense 8,500,000 - 28,500,000
61500 Depreciation Expense 4,800,000 - 1,200,000
61600 Insurance expense 6,000,000 - 2,000,000
61700 Rent Expense 22,000,000 - 5,000,000
 61800 Wages & Salaries Expense 49,500,000 - -
61900 0 - - -
69000 Other Operating Expense 8,300,000 - -
81100 Interest Revenue - 30,000,000 -
81200 Devidend Income - 62,180,000 -
81300 Gain/Loss 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 - 250,000
91300 Late Fees Paid 1,950,000 - -
IncomeTax exspenses 15,535,000
IncomeTax Payable -
-
3,273,053,000 3,270,303,000 192,403,900
31300 Income Summary 2,750,000 -

3,273,053,000 3,270,303,000
 UD WIRASTRI
orksheet desember 2015
djusting Journal Entries Adjusted Trial Balance Income Summary Balance Sheet
CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT
- 246,618,000 - - - 246,618,000
- 500,000 - - - 500,000
- 658,530,000 - - - 658,530,000
5,255,900 - 19,755,900 - - -
28,500,000 541,500,000 - - - 541,500,000
8,500,000 7,000,000 - - - 7,000,000
2,000,000 10,000,000 - - - 10,000,000
5,000,000 19,000,000 - - - 19,000,000
- 89,000,000 - - - 89,000,000
- 70,000,000 - - - 70,000,000
- 60,000,000 - - - 60,000,000
1,200,000 - 6,000,000 - - -
- - - - - -
- - 717,420,000 - - -
19,948,000 - 19,948,000 - - -
- - - - - -
119,000,000 - - - - -
- - 285,000,000 - - -
- - 400,430,000 - - -
- 23,100,000 - - - 23,100,000
- - - - - -
- - 1,553,500,000 1,553,500,000 -
- 66,000,000 - 66,000,000 -
- 32,020,000 - 32,020,000 -
- 1,147,800,000 - 1,147,800,000 -
- 5,720,000 - 5,720,000 -
189,403,900 2,976,788,000 3,002,053,900 1,251,540,000 1,553,500,000 1,725,248,000
189,403,900 2,976,788,000 3,002,053,900 1,251,540,000 1,553,500,000 1,725,248,000
- - 33,900,000 33,900,000
- 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 - -
3,000,000 - 33,000,000 - 33,000,000 -
- - 62,180,000 - 62,180,000 -
- - 5,600,000 - 5,600,000 -
- - 19,025,000 - 19,025,000 -
- - 5,000,000 - 5,000,000 -
- 8,515,000 - 8,515,000 - -
- 3,550,000 - 3,550,000 - -
- 1,950,000 - 1,950,000 - -
- 15,535,000 - 15,535,000 - -
15,535,000 - - - -
- - - - -
192,403,900 3,163,508,900 3,160,758,900 1,453,795,900 1,712,205,000 1,725,248,000
258,409,100
- - 1,712,205,000 1,712,205,000 1,725,248,000

2,750,000

1,438,260,900 1,712,205,000 1,725,248,000

258,409,100
1,712,205,000 1,712,205,000 1,725,248,000
Balance Sheet
CREDIT
-
-
-
19,755,900
-
-
-
-
-
-
-
6,000,000
-
717,420,000
19,948,000
-
-
285,000,000
400,430,000
-
-
-
-
- ###
-
-
1,448,553,900
1,448,553,900

-
-
-
-
-
-
-
-
 -
-
-
-
-
-
-
-
-
-
-
-
15,535,000
-
1,464,088,900
258,409,100
1,722,498,000

1,448,553,900
273,944,100
1,722,498,000

2,750,000