UD WIRASTRI

BUKU BESAR PEMBANTU UTANG

DESEMBER 2015

PT. SURYA S001

Balance
Date Description Ref Debit Credit
Debit

PT. INDOTECH S002

Balance
Date Description Ref Debit Credit
Debit

PT. JAYA TECH S003

Balance
Date Description Ref Debit Credit
Debit
 UD WIRASTRI
DAFTAR SALDO UTANG
PER 31 DESEMBER 2015

No. Nama No. Faktur Tanggal Jumlah

1
2
3
Balance
Credit

Balance
Credit

Balance
Credit
 UD WIRASTRI
BUKU BESAR PEMBANTU PIUTANG
DESEMBER 2015

Toko Cahaya Elektro C001

Balance
Date Description Ref Debit Credit
Debit

Toko Elektro Jaya C002

Balance
Date Description Ref Debit Credit
Debit

Toko Indah Maju C003

Balance
Date Description Ref Debit Credit
Debit
Toko Merah Putih C004
Balance
Date Description Ref Debit Credit
Debit

UD WIRASTRI
DAFTAR SALDO UTANG
PER 31 DESEMBER 2015

No. Nama No. Faktur Tanggal Jumlah

1
2
3
4
5
Balance
Credit

Balance
Credit

Balance
Credit
Balance
Credit
 UD WIRASTRI
BUKU BESAR
DESEMBER 2015

Cash In Bank 1-1100

Date Description Ref Debit Credit

Dec 1 Opening Balance √ - -

2015 31 CRJ 543,523,000 -
31 CPJ - 348,405,000

Petty Cash 1-1200

Date Description Ref Debit Credit

2015 1 Opening Balance √ - -

31 PCJ 4,500,000

Accounts Receivable 1-1300

Date Description Ref Debit Credit

Dec 1 Opening Balance √ - -

2015 31 CRJ 276,600,000
31 SPJ 903,830,000 -
Allowance for Doubtful Debt 1-1400

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015

Inventory 1-1500

Date Description Ref Debit Credit

Dec 1 Opening Balance √

2015

Store Supplies 1-1600

Date Description Ref Debit Credit

Dec 1 Opening Balance √

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

Date Description Ref Debit Credit

 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

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

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 √

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
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

Cost of Goods Sold 5-1100

Date Description Ref Debit Credit

 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

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

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

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

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

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

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 √

2015
 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
- 194,100,000
709,730,000
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UD. WIRASTRI
NERACA SALDO
Saldo
Kode Nama Akun
Debet Kredit