UD.

WIRASTRI
NOMOR NAMA
Current Assets
1-1100 cash in bank
1-1200 petty cash
1-1300 Accounts Receivable
1-1400 Allowance for doubtful debt
1-1500 Iventory
1-1600 strore supplies
1-1700 prepaid insurance
1-1800 prepaid rent
1-1900 prepait tax
1-2100 stock investment
1-3100 equiptment at cost
1-3110 equipment at cost
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 incomesummary
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 Expenses
6-1200 Telephone & electricity expenses
6-1300 store suppliies expenses
6-1400 bad debt expense
6-1450 spoilage expenses
6-1500 depreciation expenses
6-1600 insurance expense
6-1700 Rent expenses
6-1800 wages&salaries
6-9000 other oprating expenses
8-1100 interest revenue
8-1200 dividend income
8-1300 gain (loss) on sale of stocks
8-1400 freight collected
8-1500 late fees collected
9-1100 interest expense
9-1200 Bank service charge
9-1300 late fees paid
 UD.WIRASTRI
PER 30 NOVEMBER 2015
(Dalam ribuan rupiah)
KODE NAMA AKUN DEBET KREDIT
1-1100 cash in bank Rp46,000
1-1200 petty cash Rp5,000
1-1300 Accounts Receivable Rp82,500
1-1400 Allowance for doubtful debt Rp8,500
1-1500 Iventory Rp520,000
1-1600 strore supplies Rp14,500
1-1700 prepaid insurance Rp12,000
1-1800 prepaid rent Rp24,000
1-1900 prepait tax Rp89,000
1-2100 stock investment Rp112,000
1-3100 equiptment at cost Rp60,000
1-3110 equipment at cost Rp4,800
2-1100 master card Rp2,100
2-1200 accounts payable Rp66,000
2-1400 PPN payable Rp10,720
2-1500 PPN outcome Rp41,800
2-1600 PPN income Rp31,080
2-2100 Bank permata loan Rp300,000
3-1100 TN.suryono capital Rp400,430
3-1200 TN.suryono drawing Rp22,100
4-1100 sales Rp526,000
4-1200 Sales Return Rp14,000
4-1300 sales discount Rp28,000
5-1100 cost of goods sold Rp310,800
5-1200 freight paid Rp5,500 Rp26,100
5-1300 purchase discount
6-1100 advertising Expenses Rp1,100
6-1200 Tel&elec.expense Rp5,600
6-1300 store suppliies expenses Rp11,150
6-1400 bad debt expense Rp3,600
6-1450 spoilage expenses Rp8,500
6-1500 depreciation expenses Rp4,800
6-1600 insurance expense Rp6,000
6-1700 Rent expenses Rp22,000
6-1800 wages&salaries Rp49,500
6-9000 other oprating expenses Rp6,000
8-1100 interest revenue Rp30,000
8-1200 dividend income Rp59,680
8-1300 gain (loss) on sale of stocks Rp5,600
8-1400 freight collected Rp18,800
8-1500 late fees collected Rp4,800
9-1100 interest expense Rp5,500
9-1200 Bank service charge Rp3,300
9-1300 late fees paid Rp1,800
Rp1,505,330 Rp1,505,330
DAFTAR CUSTOMER DAN S DAFTAR CUSTOMER
DAFTAR CUSTOMER
NO NO Nama
C001 C001 Toko Cahaya Elektro
C002 C002 Toko Elektro Jaya
C003 C003 Toko Indo Maju
C004 C004 Toko Merah Putih
DAFTAR CUSTOMER

Alamat Telepon
Jl.Jend.Sudirman No.46,Surabaya
Jl.Masjid Raya No.8,Surabaya
Jl.tikukur no.13 surabaya
Jl. Riau no.33 surabaya
 DAFTAR SUPPLIER
NO. NAMA ALAMAT TELEPON
S001 PT.SURYA Jl.mawar no.12,surabaya 031 7225877
S002 PT.INDOTECH Jl.moh.hatta no.31,surabaya 021 8297115
S003 PT.JAYA TECH Jl.mangga no. 29,surabaya 031 630 1234
 TABEL PERKIRAAN
No. Akun Nama Akun
1101 Kas
1102 Piutang Dagang
1103 Asuransi Dibayar Dimuka
1104 Iklan Dibayar Dimuka
1105 Perlengkapan Kantor
1201 Peralatan Kantor
1202 Tanah
1203 Gedung
1204 Akumulasi Penyusutan Gedung
2101 Utang Usah
2102 Utang Wesel
2103 Utang Gaji Dan Komisi
3101 Modal Angga
3102 Prive Angga
4101 Pendapan Jasa
5101 Beban Gaji Dan Upah
5102 Beban Sewa
5103 Beban Iklan
5104 Biaya Kendaraan
5105 Beban Asuransi
5106 Beban Perlengkapan Kantor
5107 Beban Penyusutan Gedung
5108 Beban Lain-Lain
 Rental Sejahtera
JURNAL UMUM
Periode

Tgl Uraian Ref Index Debet Kredit