UD WIRASTRI

Trial Balance November,30, 2015 and Balance Sheet December, 31, 2014
No November 30, 2016 December 31, 2015
Account Title
Account DEBIT CREDIT DEBIT CREDIT
11100 Cash In Bank 46.000.000
11200 Petty Cash 5.000.000
11300 Account Receivable 82.500.000
11400 Allowances for Bad Debts 8.500.000
11500 Merchandise Inventory 520.000.000
11600 Office Supplies 14.500.000
11700 Prepaid Insurance 12.000.000
11800 Prepaid Rent 24.000.000
11900 Prepaid Taxes 89.000.000
12100 Investment 112.000.000
13100 Equipment 60.000.000
13110 Accumulated Depreciation - Equipment 4.800.000
21100 Credit Card 2.100.000
21200 Account Payable 66.000.000
21400 PPN Payable 10.720.000
21500 PPN Outcome 41.800.000
21600 PPN Income 31.080.000
22100 Bank Permata Loan 300.000.000
31100 Tn Suryono Capital 400.430.000
31200 Tn Suryono Drawing 22.100.000
31300 Income Summary
41100 Sales Of Merchandise 526.000.000
41200 Sales Return 14.000.000.00
41300 Sales Discount 28.000.000
51100 Cost Of Goods Sold 310.800.000
51200 Freight Paid 5.500.000
51300 Purchases Discount 26.100.000
61100 Advertising Expense 1.100.000
61200 Telephone, Water & Electricity Expense 5.600.000
61300 Sore Supplies Expense 11.150.000
61400 Bad Debts Expense 3.600.000
61450 Spoilage Expense 8.500.000
61500 Depreciation Expense 4.800.000
61600 Insurance expense 6.000.000
61700 Rent Expense 22.000.000
61800 Wages & Salaries Expense 49.500.000
61900
69000 Other Operating Expense 6.000.000
81100 Interest Revenue 30.000.000
81200 Devidend Income 59.680.000
81300 Gain/Loss on Sale Of Stock 5.600.000
81400 Freight Collected 18.800.000
81500 Late Fees Collected 4.800.000
91100 Interest Expense 5.500.000
91200 Bank Service Charge 3.300.000
91300 Late Fees Paid 1.800.000

1.505.330.000 1.505.330.000 - -