Lembar Jawab Siklus Keuangan UD WIRASTRI
Lembar Jawab Siklus Keuangan UD WIRASTRI
Lembar Jawab Siklus Keuangan UD WIRASTRI
PT SURYA S001
Balance
Date Description Ref Debit Credit
Debit
Dec OPENING BALANCE √
2015 9 PAYMENT OF INVOICE C 15234 Rp 22,000,000
22 PURCHASE OF MERCHANDISE A17 Rp 403,800,000
PT INDOTECH S002
Balance
Date Description Ref Debit Credit
Debit
Dec OPENING BALANCE √
2015 23 PAYMENT OF INVOICE F 1289 Rp 16,500,000
29 PURCHASE OF MERCHANDISE G11 Rp 313,620,000
Balance
Credit
Rp 16,500,000
Rp -
Rp 313,620,000
Balance
Credit
Rp 27,500,000
Rp -
Rp 303,600,000
Rp 258,500,000
Rp -
UD WIRASTRI
BUKU BESAR
DESEMBER 2015
Inventory 1-1500
Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √ Rp 520,000,000
2015 31 REC PURCHASE JOURNAL RPJ Rp 928,000,000 Rp 1,448,000,000
31 REC SALES JOURNAL RSJ Rp 701,500,000 Rp 746,500,000
31 REC GENERAL JOURNAL RGJ Rp 176,500,000 Rp 570,000,000
31 ADJUSTMENT JOURNAL AJ Rp 28,500,000 Rp 541,500,000
Sales 4-1100
Balance
Date Description Ref Debit Credit
Debit
Dec 1 OPENING BALANCE √
2015 31 REC CASH RECEIVE JOURNAL RCRJ Rp 206,000,000
31 REC SALES JOURNAL RSJ Rp 821,500,000
31 CLOSING JOURNAL CJ Rp 1,553,500,000
Credit
Credit
Credit
Rp 8,500,000
Rp 14,500,000
Rp 19,755,900
Credit
Credit
Credit
Credit
Credit
Credit
Credit
Credit
Credit
Rp 4,800,000
Rp 6,000,000
Credit
Rp 2,100,000
Rp (1,500,000)
Rp -
Credit
Rp 66,000,000
Rp (258,500,000)
Rp 762,520,000
Rp 717,420,000
Credit
Rp 9,710,780
Credit
Rp 10,720,000
Rp -
Rp 19,570,000
Credit
Rp 41,800,000
Rp 62,400,000
Rp 144,550,000
Rp 139,350,000
Rp -
Credit
Rp 300,000,000
Rp 285,000,000
Credit
Rp 400,430,000
Rp 665,041,320
Rp 641,941,320
Credit
Credit
Rp 1,712,985,000
Rp 264,611,320
Rp -
Credit
Rp 526,000,000
Rp 732,000,000
Rp 1,553,500,000
Rp -
Credit
Credit
Credit
Credit
Credit
Rp 26,100,000
Rp 34,680,000
Rp -
Credit
Credit
Credit
Credit
Credit
Credit
Credit
Credit
Credit
Credit
Credit
Rp 30,000,000
Rp 33,000,000
Rp -
Credit
Rp 59,680,000
Rp 62,180,000
Rp -
Credit
Rp 5,600,000
Rp -
Credit
Rp 18,800,000
Rp 18,845,000
Rp 19,025,000
Rp -
Credit
Rp 4,800,000
Rp 5,000,000
Rp -
Credit
Credit
Credit
Credit
UD. WIRASTRI
BUKU BESAR PEMBANTU PIUTANG
DESEMBER 2015
717,420,000.00
UD WIRASTRI
DAFTAR SALDO PIUTANG
PER 31 DESEMBER 2015
Nama Jumlah
C001 Toko Cahaya Elektro Rp 188,185,000
C002 Toko Elektro Jaya Rp -
C003 Toko Indo Maju Rp 470,345,000
Rp 658,530,000
UD WIRASTRI
NERACA SALDO
DESEMBER 2015
TOTAL Rp 202,516,680
Credit
Rp 28,500,000
Rp 3,000,000
Rp 8,500,000
Rp 5,000,000
Rp 2,000,000
Rp 5,255,900
Rp 1,200,000
Rp 119,780,000
Rp 19,570,000
Rp 9,710,780
Rp 202,516,680
UD WIRASTR
NERACA LAJU
31 DESEMBER 2
1-1500 Merchandise
Inventory Rp 570,000,000 Rp 28,500,000
Rp 658,530,000 Rp 658,530,000
Rp 19,755,900 Rp 19,755,900
Rp 541,500,000 Rp 541,500,000
Rp 7,000,000 Rp 7,000,000
Rp 10,000,000 Rp 10,000,000
Rp 19,000,000 Rp 19,000,000
Rp 89,000,000 Rp 89,000,000
Rp - -
Rp 70,000,000 Rp 70,000,000
Rp 60,000,000 Rp 60,000,000
Rp 6,000,000 Rp 6,000,000
Rp 717,420,000 Rp 717,420,000
Rp 9,710,780 Rp 9,710,780
Rp 19,570,000 Rp 19,570,000
Rp - -
Rp 285,000,000 Rp 285,000,000
Rp 400,430,000 Rp 400,430,000
Rp 23,100,000 Rp 23,100,000
Rp 1,553,500,000
Rp 66,000,000 Rp 66,000,000
Rp 32,422,000 Rp 32,422,000
Rp 1,147,800,000 Rp 1,147,800,000
Rp 5,720,000 Rp 5,720,000
Rp 34,680,000
Rp 1,850,000 Rp 1,850,000
Rp 6,550,000 Rp 6,550,000
Rp 19,650,000 Rp 19,650,000
Rp 8,855,900 Rp 8,855,900
Rp 37,000,000 Rp 37,000,000
Rp 6,000,000 Rp 6,000,000
Rp 8,000,000 Rp 8,000,000
Rp 27,000,000 Rp 27,000,000
Rp 49,500,000 Rp 49,500,000
Rp 8,300,000 Rp 8,300,000
Rp 33,000,000
Rp 62,180,000
Rp 5,600,000
Rp 19,025,000
Rp 5,000,000
Rp 8,515,000 Rp 8,515,000
Rp 3,550,000 Rp 3,550,000
Rp 1,950,000 Rp 1,950,000
Rp 9,710,780 Rp 9,710,780
Rp 1,553,500,000
Rp 34,680,000
Rp 33,000,000
Rp 62,180,000
Rp 5,600,000
Rp 19,025,000
Rp 5,000,000
Rp 1,712,985,000
Rp 264,611,320
UD WIRASTRI
LAPORAN LABA RUGI
Untuk Periode yang Berakhir 31 Desember 2015
Sales of Merchandise
Sales Discount Rp 66,000,000
Sales Return Rp 32,422,000
Net Sales
Cost of Goods Sold Rp 1,147,800,000
Freight Paid Rp 5,720,000
Purchase Discount Rp 34,680,000
Rp 1,553,500,000
Rp 98,422,000
Rp 1,455,078,000
Rp 1,118,840,000
Rp 1,118,840,000
Rp 336,238,000
Rp 172,705,900
Rp 163,532,100
Rp 33,000,000
Rp 62,180,000
Rp 5,600,000
Rp 19,025,000
Rp 5,000,000
Rp 124,805,000
Rp 14,015,000
Rp 110,790,000
Rp 274,322,100
Rp 264,611,320
UD WIRASTRI
LAPORAN POSISI KEUANGAN
31 DESEMBER 2015
ASSET
Current Assets:
Cash in Bank Rp 243,868,000
Petty Cash Rp 500,000
Accounts Receivable Rp 658,530,000
Allowance for Doubtful
Debt Rp 19,755,900
Rp 883,142,100
Merchandise Inventory Rp 541,500,000
Store Supplies Rp 7,000,000
Prepaid Insurance Rp 10,000,000
Prepaid Rent Rp 19,000,000
Prepaid Tax Rp 89,000,000
PPN Income Rp -
Rp 666,500,000
Long Term Invesment
Stock Invesment Rp 70,000,000
Total Current Assets Rp 1,619,642,100
Fix Assets
Equipment at Cost Rp 60,000,000
Equipment Accumulated
Depr. Rp 6,000,000
Total Fix Assets Rp 54,000,000
Net Profit
Allowance for Doubtful Debt
Equipment Accumulated Depr
Operating Activities
Account Receivable
Merchandise Inventory
Store Supplies
Prepaid Insurance
Prepaid Rent
Prepaid Tax
PPN Income
Master Card
Account Payable
Income Tax Expense
PPN Payable
PPN Outcome
Total Operating Activities
Investing Activities
Stock Investment
Total Investing Activities
Financing Activities
Bank Permata Loan
Tn. Suryono Drawing
Total Financing Activities
Kenaikan kas dan setara kas
Kas dan setara kas awal tahun
kas dan setara kas akhir tahun
Catatan :
Beginning Cash
Cash In Bank + Petty Cash = Rp. 51.000.000
Final Cash
Cash In Bank : Rp. 243.868.000
Petty Cash : Rp. 500.000
Rp. 244.368.000
UD WIRASTRI
CAPITAL STATEMENT
PER DESEMBER 2015
Rp 80,781,320.00 DESCRIPTION
Rp 11,255,900.00 Tn.Suryono Capital
Rp 1,200,000 Provit Desember 2015
Tn.Suryono Drawing
Rp (576,030,000)
Rp (21,500,000) Tn Suryono Capital 31 Dec 2015
Rp 7,500,000
Rp 2,000,000
Rp 5,000,000
-
Rp 31,080,000
Rp (2,100,000)
Rp 651,420,000
Rp 9,710,780
Rp 8,850,000
Rp (41,800,000)
Rp 74,130,780
Rp 42,000,000
Rp 42,000,000
Rp (15,000,000)
Rp (1,000,000)
Rp (16,000,000)
Rp 193,368,000
Rp 51,000,000
Rp 244,368,000
WIRASTRI
L STATEMENT
SEMBER 2015
BALANCE
Rp 400,430,000
Rp 264,611,320
Rp (23,100,000)
Rp 641,941,320
UD WIRASTRI
LAPORAN POSISI KEUANGAN
31 DESEMBER 2015
Kredit
Rp 1,712,985,000
Rp 66,000,000
Rp 32,422,000
Rp 1,147,800,000
Rp 5,720,000
Rp 1,850,000
Rp 6,550,000
Rp 19,650,000
Rp 8,855,900
Rp 37,000,000
Rp 6,000,000
Rp 8,000,000
Rp 27,000,000
Rp 49,500,000
Rp 8,300,000
Rp 8,515,000
Rp 3,550,000
Rp 1,950,000
Rp 9,710,780
Rp 264,611,320
Rp 23,100,000
UD WIRASTRI
NERACA SALDO SETELAH PENUTUPAN
31 DESEMBER 2015
No.
Name Account Debit
Account
1-1100 Cash in Bank Rp 243,868,000
1-1200 Petty Cash Rp 500,000
1-1300 Accounts Receivable Rp 658,530,000
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory Rp 541,500,000
1-1600 Store Supplies Rp 7,000,000
1-1700 Prepaid Insurance Rp 10,000,000
1-1800 Prepaid Rent Rp 19,000,000
1-1900 Prepaid Tax Rp 89,000,000
1-2100 Stock Invesment Rp 70,000,000
1-3100 Equipment at Cost Rp 60,000,000
1-3110 Equipment Accumulated Depr.
2-1200 Accounts Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-2100 Bank Permata Loan
3-1100 Tn Suryono Capital
TOTAL Rp 1,699,398,000
ENUTUPAN
5
Credit
Rp 19,755,900
Rp 6,000,000
Rp 717,420,000
Rp 9,710,780
Rp 19,570,000
Rp 285,000,000
Rp 641,941,320
Rp 1,699,398,000