DATE NO DESCRIPTION REF DEBET

Des
31 1 cash in bank Rp 3,000,000
interest revenue
bank service charge Rp 250,000
cash in bank

31 2 store supplies expense Rp 7,500,000

store supplies

31 2 rent expense Rp 5,000,000

prepaid rent

31 2 insurance expense Rp 2,000,000

prepaid insurance

31 2 bad debt expense Rp 11,075,900

allow. For doubful debt

3 depreciation expense Rp 1,200,000

aquipment accum. Debt

4 PPN Outcome Rp 138,948,000

PPN payable
PPN payable Rp 119,000,000
PPN income

4 income tax expense Rp 15,535,000

income tax payable
 KREDIT

Rp 3,000,000

Rp 250,000

Rp 7,500,000

Rp 5,000,000

Rp 2,000,000

Rp 11,075,900

Rp 1,200,000

Rp 138,948,000

Rp 119,000,000

Rp 15,535,000

Rp 303,508,900
 UD. WIRASTRI
WORKSHEET UTS SEMESTER 3
(Dalam ribuan rupiah)

Trial Balance Adjustment Trial Balance After AJP

KODE NAMA AKUN NERACA SALDO J. PENYESUAIAN N.S.S PENYESUAIAN
DEBET KREDIT DEBET KREDIT DEBET KREDIT
1-1100 Cash in Bank 241,118 2,750 243,868 -
1-1200 Petty Cash 500 500 -
1-1300 Accounts Receivable 652,530 652,530 -
1-1400 Allowance for Doubtful Debt 8,500 11,075.9 19,575.9
1-1500 Inventory 570,000 28,500 541,500
1-1600 Store Supplies 14,500 7,500 7,000
1-1700 Prepaid insurance 12,000 2,000 10,000
1-1800 Prepaid rent 24,000 5,000 19,000
Dec-99 Prepaid tax 89,000 89,000 -
Jan-00 Stock investment 70,000 70,000 -
Jan-00 Equipment at Cost 60,000 60,000 -
Jan-10 Equipment AccumDep 4,800 1,200 - 6,000
2-1100 Master card - - -
2-1200 Account Payable 717,420 - 717,420
2-1400 PPN Payable - 19,948 - 19,948
2-1500 PPN outcome 138,948 138,948 -
2-1600 PPN Income 119,000 119,000 -
Feb-00 Bank Permata Loan 285,000 - 285,000
3-1100 Tn. Suryono Capital 400,430 - 400,430
3-1200 Tn. Suryono drawing 23,100 23,100 -
4-1100 Sales 1,553,500 - 1,553,500
4-1200 Sales Return 66,000 66,000 -
4-1300 Sales discount 32,020 32,020 -
5-1100 Cost of Goods sold computer 1,147,800 1,147,800 -
5-1200 Freight paid 5,720 5,720 -
5-1300 Purchase discount 33,900 - 33,900
6-1100 Advertising expense 1,850 1,850 -
6-1200 Tel &elec. expense 6,550 6,550 -
6-1300 Store supplies expense 12,150 7,500 19,650 -
6-1400 Bad debt expense 3,600 11,075.9 14,675.9 -
6-1450 Spoilage expenses 8,500 28,500 37,000 -
6-1500 Depreciation expense 4,800 1,200 6,000 -
6-1600 Insurance expense 6,000 2,000 8,000 -
6-1700 Rent expense 22,000 5,000 27,000 -
6-1800 Wages and salaries expense 49,500 49,500 -
153.00 Other operating expense 8,300 8,300 -
8-1100 Interest revenue 30,000 3,000 - 33,000
8-1200 Dividend income 62,180 - 62,180
8-1300 Gain loss on sale of stock 5,600 - 5,600
8-1400 Freight collected 19,025 - 19,025
8-1500 Late fees collected 5,000 - 5,000
9-1100 Interest expense 8,515 8,515 -
9-1200 Bank service charges 3,300 250 3,550 -
9-1300 Late fees paid 1,950 1,950 -
Income Tax Exp 15,535 15,535 -
Income Tax Payable 15,535 - 15,535

TOTAL 3,264,303 3,264,303 212,758.9 212,758.9 3,176,113.9 3,176,113.9

LABA
BALANCE
 w

STRI
SEMESTER 3
rupiah)

Income Statement Balance Sheet

LABA RUGI NERACA
DEBET KREDIT DEBET KREDIT
243,868
500
652,530
19,575.9
541,500
7,000
10,000
19,000
89,000
70,000
60,000
6,000
-
717,420
19,948
 285,000
400,430
23,100
1,553,500
66,000 -
32,020 -
1,147,800 -
5,720 -
- 33,900
1,850 -
6,550 -
19,650 -
14,675.9 -
37,000 -
6,000 -
8,000 -
27,000 -
49,500 -
8,300 -
- 33,000
- 62,180
- 5,600
- 19,025
 - 5,000
8,515 -
3,550 -
1,950 -
31,070 -
- 31,070

1,475,150.9 1,743,275 1,716,498.0 1,448,373.9

268,124.1 268,124.1
1,743,275 1,743,275 1,716,498.0 1,716,498.0
 INCOME STATEMENT / LAPORAN LABA RUGI

DESCRIPTION Rp Rp Rp

4 REVENUE / pendapatan
Sales 1,553,500
Sales Discount (66,000)
Sales Return (32,020)
(98,020)
Net Sales
5 COST OF GOOD SOLD / HPP
Cost of Good Sold 1,147,800
Freight Paid 5,720
+

Purchase Return
Purchase Discount (33,900) -
Net Purchase +

Gross Profit

6 EXPENSE / BEBAN
Advertising expense 1,850
Tel &elec. expense 6,550
Store supplies expense 19,650
Bad debt expense 14,675.9
Spoilage expenses 37,000
Depreciation expense 6,000
Insurance expense 8,000
Rent expense 27,000
Wages and salaries expense 49,500
Other operating expense 8,300 +
 Sub Total
Operating Income

8 OTHER REVENUE & GAINS

Interest revenue 33,000
Dividend income 62,180
Gain loss on sale of stock 5,600
Freight collected 19,025
Late fees collected 5,000 +

Total Other Revenue

9 OTHER EXPENSE & LOSSES

Interest expense 8,515
Bank service charges 3,550
Late fees paid 1,950

Total Other Expense

Net income before Tax

Income Tax Expense
Net Income After Tax
RUGI

Rp NOTE

LABA RUGI DI AMBIL DARI KEPALA 4 SAMPAI 9

4 kurang 5
5 kurang 6
6 tambah 8
8 kurang 9
1,455,480

inventory awal

inventory setelah penyesuaian

1,119,620 -
335,860
178,525.9 -
157,334.1

124,805 +

14,015 -

268,124.1
(15,535)
252,589.1
 CHANGE CAPITAL / LAPORAN PERUBAHAN MODAL

Change Capital
NOTE
L. PERUBAHAN MODAL
DESCRIPTION
Balance MODAL + LABA
Tn. Suryono Capital 400,430
Add
Net Income after Tax/ Laba 252,589.1
Tn. Suryono Drawing (23,100)
229,489

Ending Tn Suryono Capital 629,919.1

 NERACA / BALANCE SHEET

ASSETS
BALANCE
DESCRIPTION DESCRIPTION
Rp Rp Rp
1 Current Assets 2 Current Liabilities
Cash in Bank 243,868 Master card
Petty Cash 500 Account Payable 717,420
Accounts Receivable 652,530 PPN Payable 19,948
Allowance for Doubtful Debt (19,575.9) PPN outcome
Inventory 541,500 PPN Income
Store Supplies 7,000 Income Tax payable 15,535
Prepaid insurance 10,000
Prepaid rent 19,000 Total
Prepaid tax 89,000
Stock investment 70,000 2 Long Term Liabilities
Bank Permata Loan 285,000

Total 1,613,822.1 Total

1 Fixed Assets 3 Equity

Equipment at Cost 60,000 Tn. Suryono Capital 629,919.1
Equipment AccumDep (6,000)
 Total 54,000 Total

Total Assets 1,667,822.1 Total Liabilities & Assets

BALANCE
NOTE
Rp
neraca di ambil dari kepala 1 sampai 3

752,903

285,000
 629,919.1

1,667,822.1
 Closing Journal
JUNAL PENUTUP
DESCRIPTION
DEBET KREDIT
Sales 1,553,500
Purchase Discount 33,900
Interest revenue 33,000
Dividend income 62,180
Gain loss on sale of stock 5,600
Freight collected 19,025
Late fees collected 5,000
Income Summary 1,712,205

Income Summary 1,444,080.9

Sales Discount 66,000
Sales Return 32,020
Cost of Good Sold 1,147,800
Freight Paid 5,720
Purchase Return -
Advertising expense 1,850
Tel &elec. expense 6,550
Store supplies expense 19,650
Bad debt expense 14,675.9
Spoilage expenses 37,000
Depreciation expense 6,000
Insurance expense 8,000
Rent expense 27,000
Wages and salaries expense 49,500
Other operating expense 8,300
Interest expense 8,515
Bank service charges 3,550
Late fees paid 1,950

Income Summary 629,919.1

 Tn. Suryono Capital 629,919.1

Retined drawing 23,100

Tn. Suryono Drawing 23,100

3,809,305 3,809,305
 CLOSING BALANCE / NERACA SALDO PENUTUPAN

Closing Balance
N.S.S. PENUTUPAN
KODE DESCRIPTION
DEBET KREDIT
Cash in Bank 243,868
Petty Cash 500
Accounts Receivable 652,530
Allowance for Doubtful Debt 19,575.9
Inventory 541,500
Store Supplies 7,000
Prepaid insurance 10,000
Prepaid rent 19,000
Prepaid tax 89,000
Stock investment 70,000
Equipment at Cost 60,000
Equipment AccumDep 6,000
Master card
Account Payable 717,420
PPN Payable 19,948
PPN outcome
PPN Income
Income Tax payable 15,535
Bank Permata Loan 285,000
Tn. Suryono Capital 629,919.1

1,693,398 1,693,398
 NOTE

Modal / capital di ambil dari Laporan Perubahan Modal

jurnal dari kepala 1 sampai 3
jurnal di ambil dari neraca worksheet