UD WIRASTRI

Memorial Journal (CLOSING ENTRY)

December 2015 Page :

DOC.
DATE DESCRIPTION REF DEBIT CREDIT
NO.
31-Des-15 BM-13 Sales Of Merchandise 41100 1.553.500.000.00
Purchases Discount 51300 33.900.000.00
Interest Revenue 81100 33.000.000.00
Devidend Income 81200 62.180.000.00
Gain/Loss on Sale Of Stock 81300 5.600.000.00
Freight Collected 81400 19.025.000.00
Late Fees Collected 81500 5.000.000.00
Income Summary 31300 1.712.205.000.00

31-Des-16 BM-14 Income Summary 31300 1.443.580.900.00

Sales Return 41200 66.000.000.00
Sales Discount 41300 32.020.000.00
Cost Of Goods Sold 51100 1.147.800.000.00
Freight Paid 51200 5.720.000.00
Advertising Expense 61100 1.850.000.00
Telephone, Water & Electricity Expense 61200 6.550.000.00
Sore Supplies Expense 61300 19.150.000.00
Bad Debts Expense 61400 14.675.900.00
Spoilage Expense 61450 37.000.000.00
Depreciation Expense 61500 6.000.000.00
Insurance expense 61600 8.000.000.00
Rent Expense 61700 27.000.000.00
Wages & Salaries Expense 61800 49.500.000.00
0 61900 -
Interest Expense 91100 8.515.000.00
Bank Service Charge 91200 3.550.000.00
Late Fees Paid 91300 1.950.000.00
Other Operating Expense 69000 8.300.000.00

31-Des-16 BM-15 Income Summary 31300 268.624.100.00

Tn Suryono Capital 31100 268.624.100.00

31-Des-16 BM-16 Tn Suryono Capital 31100 23.100.000.00

Tn Suryono Drawing 31200 23.100.000.00

Total 3.447.510.000.00 3.447.510.000.00