NERACA SALDO

UD WIRASTRI
DECEMBER 2015

NO. ACC. NAME ACCOUNT DEBET

1-1100 CASH IN BANK Rp241,123,000
1-1200 PETTY CASH Rp500,000
1-1300 ACCOUNT RECEIVABLES Rp658,530,000
1-1400 ALLOWANCE FOR DOUBTFUL DEBT
1-1500 INVENTORY Rp570,000,000
1-1600 STORE SUPPLIES Rp15,500,000
1-1700 PREPAID INSURANCE Rp12,000,000
1-1800 PREPAID RENT Rp24,000,000
1-19000 PREPAID TAX Rp89,000,000
1-21000 STOCK INVESMENT Rp70,000,000
1-31000 EQUIPMENT AT COST Rp60,000,000
1-31100 EQUIPMENT ACC. DEPR.
2-1100 MASTER CARD
2-1200 ACCOUNT PAYABLE
2-1400 PPN PAYABLE
2-1500 PPN OUTCOME
2-1600 PPN INCOME Rp119,780,000
2-21000 BANK PERMATA LOAN
3-1100 TN. SURYONO CAPITAL
3-1200 TN. SURYONO DRAWING Rp23,100,000
4-1100 SALES
4-1200 SALES RETURN Rp66,000,000
4-1300 SALES DISCOUNT Rp32,422,000
5-1100 COST OF GOODS SOLD Rp1,147,800,000
5-1200 FREIGHT PAID Rp5,720,000
5-1300 PURCHASE DISCOUNT
6-1100 ADVERTISING EXPENSE Rp1,850,000
6-1200 TELP. & ELEC. EXPENSE Rp6,550,000
6-1300 STORE SUPPLIES EXPENSE Rp11,150,000
6-1400 BAD DEBT EXPENSE Rp3,600,000
6-1450 SPOILAGE EXPENSE Rp8,500,000
6-1500 DEPRECIATION EXPENSE Rp4,800,000
6-1600 INSURANCE EXPENSE Rp6,000,000
6-1700 RENT EXPENSE Rp22,000,000
6-1800 WAGES & SALARIES EXPENSE Rp49,500,000
6-90000 OTHER OPERATING EXPENSE Rp8,300,000
8-1100 INTEREST REVENUE
8-1200 DEVIDEN INCOME
8-1300 GAIN LOSS ON SALE OF STOCK
8-1400 FREIGHT COLLECTED
8-1500 LATE FESS COLLECTED
9-1100 INTEREST EXPENSI Rp8,515,000
9-1200 BANK SERVICE CHARGE Rp3,300,000
9-1300 LATE FESS PAID Rp1,965,000
TOTAL Rp3,271,505,000
 CREDIT

Rp14,500,000

Rp4,800,000

Rp717,420,000

Rp139,350,000

Rp285,000,000
Rp400,430,000

Rp1,553,500,000

Rp34,680,000

Rp30,000,000
Rp62,180,000
Rp5,600,000
Rp19,025,000
Rp5,020,000
Rp3,271,505,000
 JURNAL PENYESUAIAN
UD WIRASTRI
DECEMBER 2015

DATE DESCRIPTION DEBET CREDIT

SPOILAGE EXPENSE Rp28,500,000

INVENTORY Rp28,500,000
CASH IN BANK Rp2,750,000
BANK SERVICE CHARGE Rp250,000
INTEREST REVENUE Rp3,000,000
STORE SUPPLIES EXPENSE Rp8,500,000
STORE SUPPLIES Rp8,500,000
RENT EXPENSE Rp5,000,000
PREPAID RENT Rp5,000,000
31-Dec-15
INSURANCE EXPENSE Rp2,000,000
PREPAID INSURANCE Rp2,000,000
BAD DEBT EXPENSE Rp5,255,900
ALLOWANCE FOR DOUBTFUL DEBT Rp5,255,900
DEPRECIATION EXPENSE Rp1,200,000
EQUIPMENT ACC. DEPR. Rp1,200,000
PPN OUTCOME Rp139,350,000
PPN INCOME Rp119,780,000
PPN PAYABLE Rp19,570,000
TOTAL Rp192,805,900 Rp192,805,900
 WORKSHEET
UD WIRASTRI
DECEMBER 2015

TRIAL BALANCE ADJUSTMENT ENTRIES TRIAL BALANCE AFTER AP

NO. ACC. NAME ACCOUNT
DEBET CREDIT DEBET CREDIT DEBET CREDIT
1-1100 CASH IN BANK 241,123,000 2,750,000 243,873,000
1-1200 PETTY CASH 500,000 500,000
1-1300 ACCOUNT RECEIVABLES 658,530,000 658,530,000
1-1400 ALLOWANCE FOR DOUBTFUL DEBT 14,500,000 5,255,900 19,755,900
1-1500 INVENTORY 570,000,000 28,500,000 541,500,000
1-1600 STORE SUPPLIES 15,500,000 8,500,000 7,000,000
1-1700 PREPAID INSURANCE 12,000,000 2,000,000 10,000,000
1-1800 PREPAID RENT 24,000,000 5,000,000 19,000,000
1-19000 PREPAID TAX 89,000,000 89,000,000
1-21000 STOCK INVESMENT 70,000,000 70,000,000
1-31000 EQUIPMENT AT COST 60,000,000 60,000,000
1-31100 EQUIPMENT ACC. DEPR. 4,800,000 1,200,000 6,000,000
2-1100 MASTER CARD 0
2-1200 ACCOUNT PAYABLE 717,420,000 717,420,000
2-1400 PPN PAYABLE 19,570,000 19,570,000
2-1500 PPN OUTCOME 139,350,000 139,350,000 0
2-1600 PPN INCOME 119,780,000 119,780,000 0
2-21000 BANK PERMATA LOAN 285,000,000 285,000,000
3-1100 TN. SURYONO CAPITAL 400,430,000 400,430,000
3-1200 TN. SURYONO DRAWING 23,100,000 23,100,000
4-1100 SALES 1,553,500,000 1,553,500,000
4-1200 SALES RETURN 66,000,000 66,000,000
4-1300 SALES DISCOUNT 32,422,000 32,422,000
5-1100 COST OF GOODS SOLD 1,147,800,000 1,147,800,000
5-1200 FREIGHT PAID 5,720,000 5,720,000
5-1300 PURCHASE DISCOUNT 34,680,000 34,680,000
6-1100 ADVERTISING EXPENSE 1,850,000 1,850,000
6-1200 TELP. & ELEC. EXPENSE 6,550,000 6,550,000
6-1300 STORE SUPPLIES EXPENSE 11,150,000 8,500,000 19,650,000
6-1400 BAD DEBT EXPENSE 3,600,000 5,255,900 8,855,900
6-1450 SPOILAGE EXPENSE 8,500,000 28,500,000 37,000,000
6-1500 DEPRECIATION EXPENSE 4,800,000 1,200,000 6,000,000
6-1600 INSURANCE EXPENSE 6,000,000 2,000,000 8,000,000
6-1700 RENT EXPENSE 22,000,000 5,000,000 27,000,000
6-1800 WAGES & SALARIES EXPENSE 49,500,000 49,500,000
6-90000 OTHER OPERATING EXPENSE 8,300,000 8,300,000
8-1100 INTEREST REVENUE 30,000,000 3,000,000 33,000,000
8-1200 DEVIDEN INCOME 62,180,000 62,180,000
8-1300 GAIN LOSS ON SALE OF STOCK 5,600,000 5,600,000
8-1400 FREIGHT COLLECTED 19,025,000 19,025,000
8-1500 LATE FESS COLLECTED 5,020,000 5,020,000
9-1100 INTEREST EXPENSI 8,515,000 8,515,000
9-1200 BANK SERVICE CHARGE 3,300,000 250,000 3,550,000
9-1300 LATE FESS PAID 1,965,000 1,965,000
TOTAL 3,271,505,000 3,271,505,000 192,805,900 192,805,900 3,161,180,900 3,161,180,900
PEROLEHAN LABA/RUGI
 INCOME STATEMENTS BALANCE SHEET
DEBET CREDIT DEBET CREDIT
243,873,000
500,000
658,530,000
19,755,900
541,500,000
7,000,000
10,000,000
19,000,000
89,000,000
70,000,000
60,000,000
6,000,000

717,420,000
19,570,000

285,000,000
400,430,000
23,100,000
1,553,500,000
66,000,000
32,422,000
1,147,800,000
5,720,000
34,680,000
1,850,000
6,550,000
19,650,000
8,855,900
37,000,000
6,000,000
8,000,000
 27,000,000
49,500,000
8,300,000
33,000,000
62,180,000
5,600,000
19,025,000
5,020,000
8,515,000
3,550,000
1,965,000
1,438,677,900 1,713,005,000 1,722,503,000 1,448,175,900
274,327,100 274,327,100
1,713,005,000 1,713,005,000 1,722,503,000 1,722,503,000
 REKONSILIASI FISKAL

EARNING BEFORE INCOME TAX Rp274,327,100

KOREKSI POSITIF
- BAD DEBT EXPENSE Rp8,855,900
- SPOILAGE EXPENSE Rp37,000,000
- DEPRECIATION EXPENSE Rp6,000,000
TOTAL KOREKSI POSITIF Rp51,855,900
KOREKSI NEGATIF
- INTEREST REVENUE Rp33,000,000
- DEVIDEN INCOME Rp62,180,000
- GAIN LOSS ON SALE OF STOCK Rp5,600,000
TOTAL KOREKSI NEGATIF Rp100,780,000
Rp225,403,000

PTKP 2015
WP Rp36,000,000
K/0 Rp3,000,000
TOTAL PTKP Rp39,000,000
TOTAL PKP Rp186,403,000

TARIF PPH 21 Rp2,500,000

Rp20,460,450
TOTAL PPH 21 PER TAHUN 2015 Rp22,960,450
 INCOME STATEMENT
UD WIRASTRI
DECEMBER 2015

SALES Rp1,553,500,000
SALES DISCOUNT Rp32,422,000
SALES RETURN Rp66,000,000
NET SALES Rp1,455,078,000

COST OF GOODS SOLD Rp1,147,800,000

FREIGHT PAID Rp5,720,000
PURCHASE DISCOUNT Rp34,680,000
Rp1,118,840,000
GROSS PROFIT Rp336,238,000

OPERATING EXPENSE
ADVERTISING EXPENSE Rp1,850,000
TELP. & ELEC. EXPENSE Rp6,550,000
STORE SUPPLIES EXPENSE Rp19,650,000
BAD DEBT EXPENSE Rp8,855,900
SPOILAGE EXPENSE Rp37,000,000
DEPRECIATION EXPENSE Rp6,000,000
INSURANCE EXPENSE Rp8,000,000
RENT EXPENSE Rp27,000,000
WAGES & SALARIES EXPENSE Rp49,500,000
OTHER OPERATING EXPENSE Rp8,300,000
Total Operating Expense Rp172,705,900
Net Income from operating Rp163,532,100

OTHER INCOME AND OTHER EXPENSE

INTEREST REVENUE Rp33,000,000
DEVIDEN INCOME Rp62,180,000
GAIN LOSS ON SALE OF STOCK Rp5,600,000
FREIGHT COLLECTED Rp19,025,000
LATE FESS COLLECTED Rp5,020,000
INTEREST EXPENSI Rp8,515,000
BANK SERVICE CHARGE Rp3,550,000
LATE FESS PAID Rp1,965,000
Total other income and other expense Rp110,795,000

EARNING BEFORE INCOME TAX Rp274,327,100

INCOME TAX EXPENSE Rp22,960,450
NET INCOME Rp251,366,650
 INCOME STATEMENT
UD WIRASTRI
DECEMBER 2015

TN. SURYONO CAPITAL Rp400,430,000

NET INCOME Rp251,366,650

TN. SURYONO DRAWING Rp23,100,000

TN. SURYONO CAPITAL Rp628,696,650
 FINANCIAL STATEMENT
UD WIRASTRI
31 DECEMBER 2015

AKTIVA PASIVA
CURRENT ASSETS CURRENT PAYABLE
CASH IN BANK Rp243,873,000 ACCOUNT PAYABLE Rp717,420,000
PETTY CASH Rp500,000 PPN PAYABLE Rp19,570,000
ACCOUNT RECEIVABLES Rp658,530,000 TOTAL CURRENT PAYABLE
ALLOWANCE FOR DOUBTFUL DEBT Rp19,755,900 (-) LONG TERM LIABILITIES
INVENTORY Rp541,500,000 BANK PERMATA LOAN
STORE SUPPLIES Rp7,000,000 EQUITY
PREPAID INSURANCE Rp10,000,000 TN. SURYONO CAPITAL Rp651,796,650
PREPAID RENT Rp19,000,000 TN. SURYONO DRAWING Rp23,100,000
PREPAID TAX Rp66,039,550 TOTAL EQUITY
TOTAL CURRENT ASSETS Rp1,526,686,650
LONG TERM INVESTMENT
STOCK INVESMENT Rp70,000,000
FIXED ASSETS
EQUIPMENT AT COST Rp60,000,000
EQUIPMENT ACC. DEPR. Rp6,000,000 (-)
TOTAL FIXED ASSETS Rp54,000,000

TOTAL AKTIVA Rp1,650,686,650 TOTAL PASIVA

 Rp736,990,000

Rp285,000,000

(-)
Rp628,696,650

Rp1,650,686,650
 CASH FLOW STATEMENT
UD WIRASTRI
DECEMBER 2015

CASH FLOW FROM OPERATING

CASH RECEIPT
RECEIPT FROM SUPPLIER Rp499,043,000
RECEIPT FROM DIVIDENT Rp2,500,000
RECEIPT FROM INTEREST Rp2,750,000
Rp504,293,000
CASH PAID
PAID FROM CUSTOMER Rp316,085,000
PAID FROM OTHER Rp18,835,000
Rp334,920,000
NET CASH FLOW FROM OPERATING Rp169,373,000

CASH FLOW FROM FINANCING

CASH RECEIPT
RECEIPT FOR SALES OF STOCK Rp42,000,000
CASH PAID
PAID FOR BANK PERMATA LOAN Rp18,000,000 (-)
NET CASH FLOW FROM FINANCING Rp24,000,000

NET INCREASE OF CASH Rp193,373,000

KAS AWAL PERIODE Rp51,000,000

CASH AND EQUIVALENT CASH Rp243,873,000

PETTY CASH Rp500,000

TOTAL Rp243,373,000 Rp244,373,000

82283574991
 INCOME STATEMENT
UD WIRASTRI
DECEMBER 2015

DATE DESCRIPTION DEBET CREDIT

SALES 1,553,500,000
PURCHASE DISCOUNT 34,680,000
INTEREST REVENUE 33,000,000
DEVIDEN INCOME 62,180,000
GAIN LOSS ON SALE OF STOCK 5,600,000
FREIGHT COLLECTED 19,025,000
LATE FESS COLLECTED 5,020,000
INCOME SUMMARY 1,713,005,000
INCOME SUMMARY 1,461,638,350
SALES RETURN 66,000,000
SALES DISCOUNT 32,422,000
COST OF GOODS SOLD 1,147,800,000
FREIGHT PAID 5,720,000
ADVERTISING EXPENSE 1,850,000
12/31/2015 TELP. & ELEC. EXPENSE 6,550,000
STORE SUPPLIES EXPENSE 19,650,000
BAD DEBT EXPENSE 8,855,900
SPOILAGE EXPENSE 37,000,000
DEPRECIATION EXPENSE 6,000,000
INSURANCE EXPENSE 8,000,000
RENT EXPENSE 27,000,000
WAGES & SALARIES EXPENSE 49,500,000
OTHER OPERATING EXPENSE 8,300,000
INTEREST EXPENSI 8,515,000
BANK SERVICE CHARGE 3,550,000
LATE FESS PAID 1,965,000
INCOME TAX EXPENSE 22,960,450
INCOME SUMMARY 251366650
RETAINED EARNINGS 251366650
TOTAL 3,426,010,000 3,426,010,000
 INCOME STATEMENT
UD WIRASTRI
DECEMBER 2015

NO. AKUN NAME ACCOUNT DEBET CREDIT

1-1100 CASH IN BANK Rp243,873,000
1-1200 PETTY CASH Rp500,000
1-1300 ACCOUNT RECEIVABLES Rp658,530,000
1-1400 ALLOWANCE FOR DOUBTFUL DEBT Rp19,755,900
1-1500 INVENTORY Rp541,500,000
1-1600 STORE SUPPLIES Rp7,000,000
1-1700 PREPAID INSURANCE Rp10,000,000
1-1800 PREPAID RENT Rp19,000,000
1-19000 PREPAID TAX Rp66,039,550
1-21000 STOCK INVESMENT Rp70,000,000
1-31000 EQUIPMENT AT COST Rp60,000,000
1-31100 EQUIPMENT ACC. DEPR. Rp6,000,000
2-1100 MASTER CARD Rp0
2-1200 ACCOUNT PAYABLE Rp717,420,000
2-1400 PPN PAYABLE Rp19,570,000
2-1500 PPN OUTCOME Rp0
2-1600 PPN INCOME Rp0
2-21000 BANK PERMATA LOAN Rp285,000,000
3-1100 TN. SURYONO CAPITAL Rp651,796,650
3-1200 TN. SURYONO DRAWING Rp23,100,000
TOTAL Rp1,699,542,550 Rp1,699,542,550