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ena hanya merupakan catatan saja.

V. DAFTAR AKUN
NO. NAMA AKUN
CURRENT ASSETS:
1-1100 Cash In Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-1900 Prepaid Income Tax Article 25
LONG TERM INVESTMENT
1-2100 Stock Investment
FIXED ASSETS:
1-3100 Equipment at Cost
1-3110 Equipment Accum Dep
CURRENT LIABILITIES:
2-1100 Master Card
2-1200 Accounts Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 PPN Income
LONG TERM LIABILITIES:
2-2100 Bank Permata Loan
EQUITY:
3-1100 Tn.Suryono Capital
3-1200 Tn.Suryono Drawing
3-1300 Income Summary
REVENUES:
4-1100 Sales
4-1200 Sales Return
4-1300 Sales Discount
COST OF GOODS SOLD:
5-1100 Cost of Goods Sold
5-1200 Freight Paid
5-1300 Purchase Discount
OPERATING EXPENSE:
6-1100 Advertising Expense
6-1200 Telephone & Electricity Expense
6-1300 Store Supplies Expense
6-1400 Bad Debt Expense
6-1500 Spoilage Expense
6-1600 Depreciation Expense
6-1700 Insurance Expense
6-1800 Rent Expense
6-1900 Wages & Salaries Expense
6-2000 Income Tax Expense
6-9000 Other Operating Expense
OTHER REVENUES AND GAINS:
FUNGSI UNTUK MENCATAT MUTASI NILAI
Kas di Bank
Kas Kecil
Piutang Dagang
Penyisihan atau Cadangan Kerugian Piutang
Persediaan Barang Dagangan
Perlengkapan Toko
Asuransi Dibayar Dimuka
Sewa Dibayar Dimuka
Uang Muka PPh Pasal 25
Investasi dalam bentuk saham
Peralatan
Akumulasi Penyusutan Peralatan
Hutang Kartu Kredit
Hutang Dagang
Hutang Pajak Penghasilan (PPh)
Hutang PPN
PPN Keluaran
PPN Masukan
Hutang Jangka Panjang
Modal Disetor
Saldo Laba
Ikhtisar Laba/ Rugi
Penjualan Barang Dagangan
Retur Penjualan
Diskon/Potongan Penjualan
Beban Pokok Penjualan
Beban Transportasi Pembelian
Diskon/Potongan Pembelian
Beban Iklan
Beban Telepon dan Listrik
Beban Perlengkapan Toko
Beban Kerugian Piutang
Beban Kerugian kerusakan barang dagang
Beban Penyusutan Aset Tetap
Beban Asuransi
Beban Sewa Toko
Beban Upah dan Gaji
Beban Pajak Penghasilan (PPh)
Beban-beban Operasi Lainnya
 NO. NAMA AKUN
8-1100 Interest Revenue
8-1200 Devidend Income
8-1300 Gain (Loss) on sales of Stock
8-1400 Freight Collected
8-1500 Lates Fees Collected
OTHER EXPENSES AND LOSSES:
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Late Fees Paid
FUNGSI UNTUK MENCATAT MUTASI NILAI
Pendapatan Bunga
Pendapatan bunga saham (devidend)
Laba/Rugi dari penjualan saham
Pendapatan angkut penjualan
Pendapatan denda piutang
Beban Bunga
Beban Administrasi Bank
Beban denda keterlambatan hutang
 UD. WIRASTRI
Sales Journal
December 2016
Page : 1
DEBET CREDIT
DATE DOC. DESCRIPTION REF OTHER PPN OTHER
NO. ACCOUNT
ACCOUNT SALES ACCOUNT
RECEIVABLE OUTCOME
NO. AMOUNT NO. AMOUNT
06
18

27

RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
1-1300 - 4-1100 -
5-1100 - 2-1500 -
BOOKED BY
1-1500 -
8-1400 -

- -
 UD. WIRASTRI
Cash Receipt Journal
December 2016
Page : 1
DEBET CREDIT
REF OTHER OTHER
DATE DOC. NO. CEK DESCRIPTION ACCOUNTS
CASH IN BANK ACCOUNT ACCOUNT
AMOUNT RECEIVABLE AMOUNT
NO. NO.

RECAPITULATION
ADV. DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
-
-
BOOKED BY
-
-
-
-
-
-
-
- -
 UD. WIRASTRI
Purchase Journal
December 2016
Page : 1
DEBET CREDIT
REF OTHER OTHER
DATE DOC. NO. DESCRIPTION MERCHANDISE ACCOUNTS
PPN INCOME ACCOUNT ACCOUNT
INVENTORY AMOUNT PAYABLE AMOUNT
NO NO
-
-
-

RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
ACCOUNT NO AMOUNT ACCOUNT NO. AMOUNT
MADE BY
-

BOOKED BY

- -
 UD. WIRASTRI
Cash Payment Journal
December 2016
Page : 1
DEBET CREDIT
DOC. OTHER OTHER
DATE DESCRIPTION NO. CEK REF ACCOUNTS
NO. ACCOUNT CASH IN BANK ACCOUNT
PAYABLE AMOUNT AMOUNT
NO. NO.

RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
-
-
BOOKED BY

- -
 UD. WIRASTRI
General Journal
December 2016

Page : 1

DATE DOC. NO. DESCRIPTION REF DEBET CREDIT

REKAPITULASI
ACCOUNT
DEBET CREDIT
NO.
1-1500 - -
1-1300 -
2-1100 -
2-1200 -
2-1500 -
2-1600 -
4-1200 -
5-1100 - -
6-9000 -

- -
 UD. WIRASTRI
Petty Cash Journal
December 2016
Page : 1
DOC. DEBET CREDIT
DATE DESCRIPTION
NO. ACCOUNT NO. AMOUNT PETTY CASH

RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
MADE BY ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
-
BOOKED BY

- -
 Jl. Abadi No. 50 SURABAYA

Account: Account Number:

GENERAL LEDGER
Cash In Bank 1-1100
Balance
Date Description Ref. Debet Credit
Debet Credit

-
-

Account: Account Number:

GENERAL LEDGER
Petty Cash 1-1200
Balance
Date Description Ref. Debet Credit
Debet Credit

Account: Account Number:

GENERAL LEDGER
Accounts Receivable 1-1300
Balance
Date Description Ref. Debet Credit
Debet Credit

###

Account: Account Number:

GENERAL LEDGER
Allowance for Doubtful Debt 1-1400
Balance
Date Description Ref. Debet Credit
Debet Credit
 Jl. Abadi No. 50 SURABAYA

Account: Account Number:

GENERAL LEDGER
Merchandise Inventory 1-1500
Balance
Date Description Ref. Debet Credit
Debet Credit

###

Account: Account Number:

GENERAL LEDGER
Store Supplies 1-1600
Balance
Date Description Ref. Debet Credit
Debet Credit

Account: Account Number:

GENERAL LEDGER
Prepaid Insurance 1-1700
Balance
Date Description Ref. Debet Credit
Debet Credit

Account: Account Number:

GENERAL LEDGER
Prepaid Rent 1-1800
Balance
Date Description Ref. Debet Credit
Debet Credit
 Jl. Abadi No. 50 SURABAYA

Account: Account Number:

GENERAL LEDGER
Prepaid Income Tax Article 25 1-1900
Balance
Date Description Ref. Debet Credit
Debet Credit

Account: Account Number:

GENERAL LEDGER
Stock Investment 1-2100
Balance
Date Description Ref. Debet Credit
Debet Credit

Account: Account Number:

GENERAL LEDGER
Equipment at Cost 1-3100
Balance
Date Description Ref. Debet Credit
Debet Credit

Account: Account Number:

GENERAL LEDGER
Equipment Accum Dep 1-3110
Balance
Date Description Ref. Debet Credit
Debet Credit
###
 Jl. Abadi No. 50 SURABAYA
Account: Account Number:
GENERAL LEDGER
Master Card 2-1100
Balance
Date Description Ref. Debet Credit
Debet Credit

###

Account: Account Number:

GENERAL LEDGER
Accounts Payable 2-1200
Balance
Date Description Ref. Debet Credit
Debet Credit

Account: Account Number:

GENERAL LEDGER
Income Tax Payable 2-1300
Balance
Date Description Ref. Debet Credit
Debet Credit

Account: Account Number:

GENERAL LEDGER
PPN Payable 2-1400
Balance
Date Description Ref. Debet Credit
Debet Credit
 Jl. Abadi No. 50 SURABAYA

Account: Account Number:

GENERAL LEDGER
PPN Outcome 2-1500
Balance
Date Description Ref. Debet Credit
Debet Credit

Account: Account Number:

GENERAL LEDGER
PPN Income 2-1600
Balance
Date Description Ref. Debet Credit
Debet Credit

Account: Account Number:

GENERAL LEDGER
Permata Bank Loan 2-2100
Balance
Date Description Ref. Debet Credit
Debet Credit

Account: Account Number:

GENERAL LEDGER
Tn. Suryono Capital 3-1100
Balance
Date Description Ref. Debet Credit
Debet Credit

Account: Account Number:

 Jl. Abadi No. 50 SURABAYA
GENERAL LEDGER
Tn. Suryono Dravving 3-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
 Jl. Abadi No. 50 SURABAYA

Account: Account Number:

GENERAL LEDGER
Income Summary 3-1300
Balance
Date Description Ref. Debet Credit
Debet Credit

Account: Account Number:

GENERAL LEDGER
Sales 4-1100
Balance
Date Description Ref. Debet Credit
Debet Credit

Account: Account Number:

GENERAL LEDGER
Sales Return 4-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
 Jl. Abadi No. 50 SURABAYA

Account: Account Number:

GENERAL LEDGER
Sales Discount 4-1300
Balance
Date Description Ref. Debet Credit
Debet Credit

Account: Account Number:

GENERAL LEDGER
Cost of Goods Sold 5-1100
Balance
Date Description Ref. Debet Credit
Debet Credit

Account: Account Number:

GENERAL LEDGER
Freight Paid 5-1200
Balance
Date Description Ref. Debet Credit
Debet Credit

Account: Account Number:

GENERAL LEDGER
Purchase Discount 5-1300
Balance
Date Description Ref. Debet Credit
Debet Credit

Account: Account Number:

 Jl. Abadi No. 50 SURABAYA
GENERAL LEDGER
Advertising Expense 6-1100
Balance
Date Description Ref. Debet Credit
Debet Credit

Account: Account Number:

GENERAL LEDGER
Telephone & Electricity Expense 6-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
 Jl. Abadi No. 50 SURABAYA

Account: Account Number:

GENERAL LEDGER
Store Supplies Expense 6-1300
Balance
Date Description Ref. Debet Credit
Debet Credit

Account: Account Number:

GENERAL LEDGER
Bad Debt Expense 6-1400
Balance
Date Description Ref. Debet Credit
Debet Credit

###

Account: Account Number:

GENERAL LEDGER
Spoilage Expense 6-1500
Balance
Date Description Ref. Debet Credit
Debet Credit

Account: Account Number:

GENERAL LEDGER
Depreciation Expense 6-1600
Balance
Date Description Ref. Debet Credit
Debet Credit

Account: Account Number:

 Jl. Abadi No. 50 SURABAYA
GENERAL LEDGER
Insurance Expense 6-1700
Balance
Date Description Ref. Debet Credit
Debet Credit
 Jl. Abadi No. 50 SURABAYA

Account: Account Number:

GENERAL LEDGER
Rent Expense 6-1800
Balance
Date Description Ref. Debet Credit
Debet Credit

Account: Account Number:

GENERAL LEDGER
Wages & Salaries Expense 6-1900
Balance
Date Description Ref. Debet Credit
Debet Credit

Account: Account Number:

GENERAL LEDGER
Income Tax Expense 6-2000
Balance
Date Description Ref. Debet Credit
Debet Credit
-
- -
- -
- -
- -
- -
- -
- -
- -

Account: Account Number:

GENERAL LEDGER
Other Operating Expense 6-9000
Balance
Date Description Ref. Debet Credit
Debet Credit
 Jl. Abadi No. 50 SURABAYA

Account: Account Number:

GENERAL LEDGER
Interest Revenue 8-1100
Balance
Date Description Ref. Debet Credit
Debet Credit

Account: Account Number:

GENERAL LEDGER
Devidend Income 8-1200
Balance
Date Description Ref. Debet Credit
Debet Credit

Account: Account Number:

GENERAL LEDGER
Gain (Loss) sales Of stock 8-1300
Balance
Date Description Ref. Debet Credit
Debet Credit

Account: Account Number:

GENERAL LEDGER
Freight Collected 8-1400
Balance
Date Description Ref. Debet Credit
Debet Credit

Account: Account Number:

 Jl. Abadi No. 50 SURABAYA
GENERAL LEDGER
Late Fees Collected 8-1500
Balance
Date Description Ref. Debet Credit
Debet Credit

Account: Account Number:

GENERAL LEDGER
Interest Expense 9-1100
Balance
Date Description Ref. Debet Credit
Debet Credit

Account: Account Number:

GENERAL LEDGER
Bank Service Charge 9-1200
Balance
Date Description Ref. Debet Credit
Debet Credit

Account: Account Number:

GENERAL LEDGER
Late Fees Paid 9-1300
Balance
Date Description Ref. Debet Credit
Debet Credit
 UD. WIRASTRI
INVENTORY CARD
December 2016

ITEM : PM300 MAME : PORTEGE-M300

IN OUT BALANCE
DOC.
DATE DESCRIPTION QUANT QUANT QUANT
NO. PRICE AMOUNT PRICE AMOUNT PRICE AMOUNT
ITY ITY ITY

-
-
ITEM : SM300 MAME : SATELITE-M300
IN OUT BALANCE
DOC.
DATE DESCRIPTION QUANT QUANT QUANT
NO. PRICE AMOUNT PRICE AMOUNT PRICE AMOUNT
ITY ITY ITY

-
-
 Jl. Abadi No. 50 SURABAYA

CUSTOMER'S NAME: CUSTOMER ACCOUNT NO.

Toko Cahaya Elektro C001
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 Beginning Balance 33,000,000
01 Payment 33,000,000 -
18 Sales 188,185,000 188,185,000

CUSTOMER'S NAME: CUSTOMER ACCOUNT NO.

Toko Elektro Jaya C002
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT

CUSTOMER'S NAME: CUSTOMER ACCOUNT NO.

Toko Indo Maju C003
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT

CUSTOMER'S NAME: CUSTOMER ACCOUNT NO.

Toko Merah Putih C004
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 Beginning Balance -
 Jl. Abadi No. 50 SURABAYA

VENDOR'S NAME VENDOR ACCOUNT NO.

PT. SURYA S001
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT

###
###
###

VENDOR'S NAME VENDOR ACCOUNT NO.

PT. INDOTECH S002
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT

VENDOR'S NAME VENDOR ACCOUNT NO.

PT. JAYA TECH S003
REF BALANCE
DATE DESC DEBET CREDIT
DEBET CREDIT

VENDOR'S NAME VENDOR ACCOUNT NO.

BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
 UD. WIRASTRI
TRIAL BALANCE
December 31, 2016

NO. ACCOUNTS DEBET CREDIT

1-1100 Cash In Bank -

1-1200 Petty Cash -
1-1300 Accounts Receivable -
1-1400 Allowance for Doubtful Debt -
1-1500 Merchandise Inventory -
1-1600 Store Supplies -
1-1700 Prepaid Insurance -
1-1800 Prepaid Rent -
1-1900 Prepaid Income Tax Article 25 -
1-2100 Stock Investment -
1-3100 Equipment at Cost -
1-3110 Equipment Accum Dep -
2-1100 Master Card -
2-1200 Accounts Payable -
2-1300 Income Tax Payable -
2-1400 PPN Payable -
2-1500 PPN Outcome -
2-1600 PPN Income -
2-2100 Bank Permata Loan -
3-1100 Tn.Suryono Capital -
3-1200 Tn.Suryono Drawing -
3-1300 Income Summary -
4-1100 Sales -
4-1200 Sales Return -
4-1300 Sales Discount -
5-1100 Cost of Goods Sold -
5-1200 Freight Paid -
5-1300 Purchase Discount -
6-1100 Advertising Expense -
6-1200 Telephone & Electricity Expense -
6-1300 Store Supplies Expense -
6-1400 Bad Debt Expense -
6-1500 Spoilage Expense -
6-1600 Depreciation Expense -
6-1700 Insurance Expense -
6-1800 Rent Expense -
6-1900 Wages & Salaries Expense -
6-2000 Income Tax Expense -
6-9000 Other Operating Expense -
8-1100 Interest Revenue -
8-1200 Devidend Income -
8-1300 Gain (Loss) on sales of Stock -
8-1400 Freight Collected -
8-1500 Lates Fees Collected -
9-1100 Interest Expense -
9-1200 Bank Service Charge -
9-1300 Late Fees Paid -

- -
 UD. WIRASTRI
Memorial Journal
December 2016
Page : 1
DOC.
DATE DESCRIPTION REF DEBET CREDIT
NO.

###

- -
 UD. WIRASTRI
WORKSHEET
December 31, 2016
TRIAL BALANCE ADJUSTING JOURNAL ENTRIES ADJUSTED TRIAL BALANCE INCOME SUMMARY BALANCE SHEET
NO. DESCRIPTION
DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT
1-1100 Cash In Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-1900 Prepaid Income Tax Article 25
1-2100 Stock Investment
1-3100 Equipment at Cost
1-3110 Equipment Accum Dep
2-1100 Master Card
2-1200 Accounts Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank Permata Loan
3-1100 Tn.Suryono Capital
3-1200 Tn.Suryono Drawing
3-1300 Income Summary
4-1100 Sales
4-1200 Sales Return
4-1300 Sales Discount
5-1100 Cost of Goods Sold
5-1200 Freight Paid
5-1300 Purchase Discount
6-1100 Advertising Expense
6-1200 Telephone & Electricity Expense
6-1300 Store Supplies Expense
6-1400 Bad Debt Expense
6-1500 Spoilage Expense
6-1600 Depreciation Expense
6-1700 Insurance Expense
6-1800 Rent Expense
6-1900 Wages & Salaries Expense
6-2000 Income Tax Expense
6-9000 Other Operating Expense
8-1100 Interest Revenue
8-1200 Devidend Income
8-1300 Gain (Loss) on sales of Stock
8-1400 Freight Collected
8-1500 Lates Fees Collected
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Late Fees Paid

- - - - - - - - - -
Laba/Rugi - -
- - - -
 Jl. Abadi No. 50 SURABAYA

INCOME STATEMENT
through 31/12/2016 1/1/2016
Sales Rp -
Sales Returns Rp -
Sales Discount Rp -
Net Sales Rp -
Cost of Goods Sold Rp -
Freight Paid Rp -
Purchase Discount Rp -
Rp -
Gross Profit Rp -

Operating Expense :
Advertising Expense Rp -
Telephone & Electricity Expense Rp -
Store Supplies Expense Rp -
Bad Debt Expense Rp -
Spoilage Expense Rp -
Depreciation Expense Rp -
Insurance Expense Rp -
Rent Expense Rp -
Wages & Salaries Expense Rp -
Other Operating Expense Rp -
Rp -
Operating Income Rp -

Other Revenues and Gains :

Interest Revenue
Devidend Income
Gain (Loss) on sales of Stock
Freight Collected
Lates Fees Collected

Other Expense
Interest Expense
Bank Service Charge
Late Fees Paid

Net Income before Tax

Fiscal Reconcialiation
Interest Revenue
Bad Debt Expense
Other Operating Expense

Net Income after Fiscal Reconciliation

 Jl. Abadi No. 50 SURABAYA

INCOME STATEMENT
through 31/12/2016 1/1/2016
Income Tax Expense Tarif 1% dari omset PP 48 tahun 2013 Rp -
Net Income after Tax Rp -
 Jl. Abadi No. 50 SURABAYA

EQUITY STATEMENT

through 31/12/2016 1/1/2016

Beginning Capital Jan 1, 2015 Rp -

Add:
Net Income after Tax Rp -
Dividen Rp -
Rp -

Ending Capital Dec 31, 2015 Rp -

 Jl. Abadi No. 50 SURABAYA

BALANCE SHEET
as of 31/12/2016

ASSETS LIABILITIES + EQUITIES

Current Assets : Current Liabilities :

TOTAL ASSETS Rp - TOTAL LIABILITIES+EQUITIES Rp -

 UD. WIRASTRI
Jalan Abadi No. 50 SURABAYA

STATEMENT OF CASHFLOW
through 31/12/2016 1/1/2016

CASH FLOWS FROM OPERATING ACTIVITIES:

Net Income Rp -
 UD. WIRASTRI
Memorial Journal
December 2016
Page :
DOC.
DATE DESCRIPTION REF DEBET CREDIT
NO.
 UD. WIRASTRI
POST CLOSING TRIAL BALANCE
December 31, 2016

ACCOUNT
ACCOUNT NAME DEBET CREDIT
NO.
1-1100 Cash In Bank -
1-1200 Petty Cash -
1-1300 Accounts Receivable -
1-1400 Allowance for Doubtful Debt -
1-1500 Merchandise Inventory -
1-1600 Store Supplies -
1-1700 Prepaid Insurance -
1-1800 Prepaid Rent -
1-2100 Stock Investment -
1-3100 Equipment at Cost -
1-3110 Equipment Accum Dep -
2-1200 Accounts Payable -
2-1300 Income Tax Payable -
2-1400 PPN Payable -
2-2100 Bank Permata Loan -
3-1100 Tn.Suryono Capital -

- -
 @ Soal Menyelesaikan Siklus Akuntansi

UD. WIRASTRI
BALANCE SHEET BALANCE SHEET
NO. ACCOUNT December 31, 2016 December 31, 2015 MUTASI
DEBET CREDIT DEBET CREDIT
1-1100 Cash In Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-1900 Prepaid Income Tax Article 25
1-2100 Stock Investment
1-3100 Equipment at Cost
1-3110 Equipment Accum Dep
2-1100 Master Card
2-1200 Accounts Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank Permata Loan
3-1100 Tn.Suryono Capital

CV.PROFIT PRATAMA
2
Jl. PB.Sudirman No.01 Situbondo
 UD. WIRASTRI
TRIAL BALANCE
November 30, 2016

NO ACCOUNTS DEBET CREDIT

1-1100 Cash In Bank

1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-1900 Prepaid Income Tax Article 25
1-2100 Stock Investment
1-3100 Equipment at Cost
1-3110 Equipment Accum Dep
2-1100 Master Card
2-1200 Accounts Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank Permata Loan
3-1100 Tn.Suryono Capital
3-1200 Tn.Suryono Drawing
3-1300 Income Summary
4-1100 Sales ###
4-1200 Sales Return
4-1300 Sales Discount
5-1100 Cost of Goods Sold
5-1200 Freight Paid
5-1300 Purchase Discount
6-1100 Advertising Expense
6-1200 Telephone & Electricity Expense
6-1300 Store Supplies Expense
6-1400 Bad Debt Expense
6-1500 Spoilage Expense
6-1600 Depreciation Expense
6-1700 Insurance Expense
6-1800 Rent Expense
6-1900 Wages & Salaries Expense
6-2000 Income Tax Expense
6-9000 Other Operating Expense
8-1100 Interest Revenue

CV.PROFIT PRATAMA
Jl. PB.Sudirman No.01 Situbondo
 NO ACCOUNTS DEBET CREDIT

8-1200 Devidend Income

8-1300 Gain (Loss) on sales of Stock
8-1400 Freight Collected
8-1500 Lates Fees Collected
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Late Fees Paid

- -

CV.PROFIT PRATAMA
Jl. PB.Sudirman No.01 Situbondo
 @ Soal Menyelesaikan Siklus Akuntansi
UD. WIRASTRI
BALANCE SHEET
December 31, 2015

BALANCE SHEET
NO. ACCOUNT December 31, 2015
DEBET CREDIT
1-1100 Cash In Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-1900 Prepaid Income Tax Article 25
1-2100 Stock Investment
1-3100 Equipment at Cost
1-3110 Equipment Accum Dep
2-1100 Master Card
2-1200 Accounts Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank Permata Loan
3-1100 Tn.Suryono Capital

CV.PROFIT PRATAMA
2
Jl. PB.Sudirman No.01 Situbondo