Kunci Jawaban UD. Wilastri 1%

Kunci Jawaban Soal UKK 2016/2017 : REVISI KKP IRSAN LUBIS REKAN – RAININ! "IVISI#N

UD. WIRASTRI TRIAL BALANCE PER 30 NOVEMBER 2015 (Dalam Rupia! "ODE 1-1100 1-1200 1-1300 1-1400 1-1500 1-1600 1-1'00 1-1800 1-1)00 1-2100 1-3100 1-3110 2-1100 2-1200 2-1300 2-1400 2-1500 2-1600 2-2100 3-1100 3-1200 4-1100 4-1200 4-1300 5-1100 5-1200 5-1300 6-1100 6-1200 6-1300 6-1400 6-1450 6-1500 6-1600 6-1'00 6-1800 6-)000 8-1100 8-1200 8-1300 8-1400 8-1500 )-1100 )-1200 )-1300 )-1400

NAMA A"UN Cash in Bank Petty Cash Accounts Receivable Alloance !o" #oubt!ul #ebt $nvento"y %to"e %u&&lies P"e&ai( insu"ance P"e&ai( "ent P"e&ai( ta* %tock invest+ent ui&+ent at Cost ui&+ent Accu+ #e& .aste" ca"( Account Payable $nco+e /a* Payable A/ Payable A/ ut A/ $n Bank Pe"+ata oan /n %u"yono Ca&ital /n %u"yono ("ain %ales %ales Retu"n %ales (iscount Cost o! oo(s sol( co+&ute" "eiht &ai( Pu"chase (iscount A(ve"tisin e*&ense /el 7 elec e*&ense %to"e su&&lies e*&ense Ba( (ebt e*&ense %&oilae e*&enses #e&"eciation e*&ense $nsu"ance e*&ense Rent e*&ense aes an( sala"ies e*&ense the" o&e"atin e*&ense $nte"est "evenue #ivi(en( inco+e ain loss on sale o! stock "eiht collecte( ate !ees collecte( $nte"est e*&ense Bank se"vice cha"es ate !ees &ai( $nco+e /a* *&ense

DEBET 46,000,000 5,000,000 82,500,000 520,000,000 14,500,000 12,000,000 24,000,000 8),000,000 112,000,000 60,000,000 -

"REDIT

31,080,000 22,100,000 14,000,000 28,000,000 310,800,000 5,500,000 1,100,000 5,600,000 11,150,000 3,600,000 8,500,000 4,800,000 6,000,000 22,000,000 4),500,000 6,000,000 5,500,000 3,300,000 1,800,000

8,500,000 4,800,000 2,100,000 66,000,000 10,'20,000 41,800,000 300,000,000 40 400,430,000 526,000,000 26,100,000 30,000,000 5),680,000 5,600,000 18,800,000 4,800,000 -

1#505#330#000

1#505#330#000 $

%la& 'i%'i( ol%& KKP IRSAN LUBIS REKAN – RAININ! "IVISI#N

UD. WIRASTRI JURNAL PENERIMAAN KAS Bulan : Desember 201

DATE

IN#I!E N#.

1 3 12 13

BKM12-1 BKM12-2 BKM12-3 K'01

1# 20 25 2&

BKM12-# BKM12-5 BKM12-$ BKM12-&

DES!RIPTI#N

Penerimaan dividen kas Toko Cahaya !ek"ro Toko !ek"ro %aya Pen()a!an T)nai

DEBIT RE / !AS" !AS" IN BANK BANK PPN PPN #u$%& #u$%&me me SALES SALES DIS! DIS!

2,500,000 32,3#0,000 18#,338,000 22$,$#5,000

$$0,000 3,&$2,000

2&,500,000 $,000,000 22,200,000 #2,000,000 T#TAL A!!. N#

()*2)*000 1-1100

!REDIT A!!#UNT RE!EIABLE

SERBA 'SERBI A!! NAME Dividend Income

A!! NUMBER 8-1200

AM#UNT 2,500,000

*a!es PPn +)"come reih" Co!!ec"ed

#-1100 2-1500 8-1#00

20$,000,000 20,$00,000 #5,000

.!!o/ance or Do)")! De" a"e ees Co!!ec"ed *"ock Inves"men"

1-1#00 8-1500 1-2100

$,000,000 200,000 #2,000,000

33,000,000 188,100,000

2&,500,000 22,000,000

(*(22*000 #-1300

2+0*,00*000 1-1300

2++*)(*000

RE!APITULATI#N DEBIT A!!. NUMBER 1-1100 #-1300

T#TAL

DEBIT A!!. NUMBER A!!. NUMBER A!!. NUMBER 5#3,523,000 1-1300 2&0,$00,000 #,#22,000 1-1#00 $,000,000 1-2100 #2,000,000 2-1500 20,$00,000 #-1100 20$,000,000 8-1200 2,500,000 8-1#00 #5,000 8-1500 200,000 (+*-(*000 T#TAL (+*-(*000


UD. WIRA JURNAL PENE Bulan : Dese

DATE

IN#I!E N#.

 $ BKK1-1 DC 6 BKK1-2 15 BKK1-3 18 BKK1-# 23 BKK1-5 30 BKK1-$ 31 BKK1-&

DES!RIPTI#N

N#. !EK

PT %.4. TC ans)ran Pin Pem7 PPn 'ov 2015 PT %.4. TC PT I'D+TC .ns)ran Pin(aman %k P

C12-1 C12-2 C12-3 C12-# C12-5 C12-$

Pe!)nasan Kar") Kredi"

C12-&

T#TAL A!!. N#

P#S RE//

A!!#UNT PAABLE

2&,500,000 22,000,000 258,500,000 1$,500,000

) 2 (*  0 0* 0 0 0 2-1200


STRI UARAN KAS ber 201 DEBIT

!REDIT

SERBA'SERBI A!!. NAME

A!!. NUMBER

AM#UNT

PUR!"ASE DIS!#UNT

825,000 PPn Paya!e

2-1#00

10,&20,000 &,&55,000

a"e ees Paid Bank Perma"a oan In"eres" 9ense Mas"er Card In"eres" 9ense

6-1300 2-2100 6-1100 2-1100 6-1100

150,000 15,000,000 3,000,000 3,$00,000 15,000 )2*(*000

*0*000 5-1300

!AS" IN BANK

2$,$&5,000 22,000,000 10,&20,000 250,,000 1$,$50,000 18,000,000 3,$15,000 )(*(0*000 1-1100

RE!APITULATI#N DEBIT DEBIT A!!. NUMBERA!!. NUMBER A!!. NUMBER A!!. NUMBER 2-1100 3,$00,000 1-1100 3#8,#05,000 2-1200 32#,500,000 5-1300 8,580,000 2-1#00 10,&20,000 2-2100 15,000,000 6-1100 3,015,000 6-1300 150,000 T#TAL ),*-*000 T#TAL ),*-*000


UD. WIRASTRI JURNAL PEMBELIAN Bulan : Desember 201 DEBIT DATE

IN#I!E N#.

Des 10 22 26

05 .1& :11

DES!RIPTI#N

PT %aya Tech PT *)rya PT Indo"ech T#TAL A!!. N#

RE/

INENT#R

AT In

2&$,000,000 3$&,000,000 285,000,000

2&,$00,000 3$,&00,000 28,500,000

-2*000*000 1-1500

-2*00*000 2-1$00

DEBIT A!!. NUMBER 1-1500 2-1$00 5-1200 T#TAL

RE!APIT DEBIT A!!. NUMBER 628,000,000 62,800,000 220,000 1*021*020*000


100,000 120,000

!REDIT A!!#UNTS PAABLE 303,$00,000 #03,800,000 313,$20,000

220*000 5-1200

1*021*020*000 2-1200

/REI"T PAID

LATI#N DEBIT A!!. NUMBER 2-1200

T#TAL

DEBIT A!!. NUMBER 1,021,020,000

1*021*020*000


UD. WIRASTRI JURNAL PENJUALA Bulan : Desember 20 D

DATE

IN#I!E N#.

Des $

12-2

Toko !ek"ro %aya

A!!#UNTS RE!EIABLE 2#5,300,000

18

12-#

Toko !ek"ro %aya

188,185,000

2&

12-5

Toko Merah P)"ih T#TAL A!!. N#

#&0,3#5,000 -0)*)0*000 1-1300

DES!RIPTI#N

RE/

RE!APITULATI#N . NUM 1-1300 5-1100

T#TAL

DEBIT !REDIT AM#UNT A!!. NUMBER AM#UNT 603,830,000 1-1500 &01,500,000 &01,500,000 2-1500 82,150,000 #-1100 821,500,000 8-1#00 180,000 1*,0*))0*000

T#TAL

1*,0*))0*000


 BIT !#S 3Dr.45 INENT#R 3!r.4 160,500,000

KREDIT

223,000,000

22,300,000

1#$,000,000

1&1,000,000

1&,100,000

85,000

3$5,000,000 +01*00*000 5-1100;1-1500

#2&,500,000 21*00*000 #-1100

#2,&50,000 2*10*000 2-1500

65,000 10*000 8-1#00

SALES

AT #u$

/REI"T !#LLE!TE D


UD. WIRASTRI JURNAL UMUM Bulan : Desember 201 N#. TANAL BUKTI

Des

KETERANAN

RE/

DEBIT

5

BM12-0 +"her +9era"in 9ense Mas"er Card

1,500,000

&

'K12-1 *a!es
52,000,000 5,200,000

.cco)n" Paya!e PPn Income Inven"ory C+:*

##,500,000

#5,100,000

180,000,000 Inven"ory

:ain oss +n *a!e + *"ock *"ock Inves"men" T#TAL

2,800,000 331,100,000

RE!APITULATI#N DEBIT A!!. NUMBER 1-1500 2-1200 2-1500 #-1200 5-1100 $-6000  T#TAL

!R !!. NUMBERA!!. NUMBER ##,500,000 1-1300 #5,100,000 1-1500 5,200,000 2-1100 52,000,000 2-1$00 180,000,000 5-1100 1,500,000 1-2100 2,800,000 ))1*100*000 T#TAL


KREDIT

1,500,000

5&,200,000 ##,500,000

#,100,000 #1,000,000

180,000,000

2,800,000 331,100,000

DIT A!!. NUMBER 5&,200,000 221,000,000 1,500,000 #,100,000 ##,500,000 2,800,000 ))1*100*000


UD. WIRASTRI JURNAL KAS KE!IL Bulan : Desember 201 DATE IN#I!E N#.

Des

1 # 6 1& 2$

=12-1 =12-2 =12-3 =12-# =12-5

DES!RIPTI#N

Pem)a"an Bros)r Pem7 is"rik > Te!e9on Des Peme!ian Per!enka9an Toko Ke9er!)an Priadi Pemi!ik Peraikan ."a9 Toko T#TAL A!!. N#

DEBI A!!. NAME .dver"isin 9ense Te!e9hone > !ec"rici"y 9ense *"ore *)99!ies Tn7 *)ryono Dra/nin +"her +9era"in 9ense

RE! DEBIT A!!. NUMBER 1-1$00 3-1200 $-1100 $-1200 $-1600 T#TAL


A!!. NUMBER $-1100 $-1200 1-1$00 3-1200 $-1600

AM#UNT &50,000 650,000 1,000,000 1,000,000 800,000 (*00*000

!REDIT PETT !AS" &50,000 650,000 1,000,000 1,000,000 800,000 (*00*000 1-200

PITULATI#N DEBIT DEBIT DEBIT A!!. NUMBER !!. NUMBER !!. NUMBER 1,000,000 1-1200 #,500,000 1,000,000 &50,000 650,000 800,000 (*00*000 T#TAL (*00*000


"A Bu

$te+ 9 P.300 DATE

#es

INVOICE NO.

1 6 ' 10 11 13 18 22 2' 2)

DESCRIPTION

&enin Balance /oko lekt"o :aya Retu" /oko lekt"o :aya P/ :aya /ech Retu" P/ :aya /ech Pen=ualan /unai /oko Cahaya lekt"o P/ %>R?A /oko $n(o .a=u P/ $n(otech

*T+

IN PRICE

11 ;1<

16,000,000 16,000,000

12

16,000,000

10

16,000,000

$te+ 9 %.300 DATE #es 1 6 ' 10 11 13 18 22 2' 2)

VOICE N

DESCRIPTION &enin Balance /oko lekt"o :aya Retu" /oko lekt"o :aya P/ :aya /ech Retu" P/ :aya /ech Pen=ualan /unai /oko Cahaya lekt"o P/ %>R?A /oko $n(o .a=u P/ $n(otech

*T+

IN PRICE

8 ;2<

12,500,000 12,500,000

14

12,500,000

10

12,500,000


UD. WIRASTRI RTU PERSEDIAAN a$ % D&'&m&) 2015

AMOUNT

*T+

OUT PRICE

AMOUNT

8 ;2<

16,000,000 16,000,000

128,000,000 -32,000,000

5 6

16,000,000 16,000,000

80,000,000 )6,000,000

15

16,000,000

240,000,000

1'6,000,000 -16,000,000

1)2,000,000 160,000,000

AMOUNT

*T+

OUT PRICE

AMOUNT

5 ;1<

12,500,000 12,500,000

62,500,000 -12,500,000

8 4

12,500,000 12,500,000

100,000,000 50,000,000

10

12,500,000

12,500,000

100,000,000 -25,000,000

1'5,000,000 12,500,000

*T+ 20 12 14 25 24 1) 13 25 10 20

BALANCE PRICE AMOUNT 16,000,000 320,000,000 16,000,000 1)2,000,000 16,000,000 224,000,000 16,000,000 400,000,000 16,000,000 384,000,000 16,000,000 304,000,000 16,000,000 208,000,000 16,000,000 400,000,000 16,000,000 160,000,000 16,000,000 320,000,000

*T+ 16 11 12 20 18 10 6 20 10 20

BALANCE PRICE AMOUNT 12,500,000 200,000,000 12,500,000 13',500,000 12,500,000 150,000,000 12,500,000 250,000,000 12,500,000 225,000,000 12,500,000 125,000,000 12,500,000 '5,000,000 12,500,000 250,000,000 12,500,000 125,000,000 12,500,000 250,000,000

5'0,000,000 0


UD WIRASTRI BU"U BESAR PEMBANTU UTAN, DESEMBER 2015 PT. SUR+A

S001

Da-&

#es

D&')ip-i/$

1

R&

D&i-

CP:-01 P:-01

Da-&

403,800,000

S002 D&')ip-i/$

1 &enin Balance 23 Pay+ent 2) Pu"chase

R&

CP:-01 P:-01

D&i-

Bal D&i-

313,620,000

S003 D&')ip-i/$

1 6 10 11 18

C)&i-

16,500,000

PT. A+A TEC

#es

D&i-

22,000,000

PT. INDOTEC

Da-&

Bal

&enin Balance

) Pay+ent 22 Pu"chase

#es

C)&i-

&enin Balance Pay+ent Pu"chase Retu" Pay+ent

R&

CP:-01 P:-01 :-01 CP:-01

D&i-

C)&i-

2',500,000 303,600,000 45,100,000 258,500,000

Bal D&i-


UD WIRASTRI DA4TAR SALDO UTAN, PER 31 DESEMBER 2015 N/.

%001 %002 %003

Nama

P/ %>R?A P/ $@#/C P/ :A?A /C TOTAL

Bala$&

403,800,000 313,620,000 1#620#000


$& C)&i-

22,000,000 403,800,000

$& C)&i-

16,500,000 313,620,000

$& C)&i-

2',500,000 303,600,000 258,500,000 -


UD WIRASTRI BU"U BESAR PEMBANTU PIUTAN, DESEMBER 2015 T/7/ Caa8a El&7-)/ Da-&

#es

C001 D&')ip-i/$

1

R&

D&i-

&enin Balance

3 Recei&t 18 %ales

CR:-01 %:-01

33,000,000 188,185,000

T/7/ El&7-)/ a8a Da-&

#es

C002 D&')ip-i/$

1 6 11 12 14

&enin Balance %ales Retu" Recei&t Recei&t

R&

%:-01 :-01 CR:-01 CR:-01

D&i-

Da-&

5',200,000 188,100,000 2',500,000

C003 D&')ip-i/$

1 &enin Balance 25 Recei&t 2' %ales

T/7/ M&)a Pu-i

C)&i-

245,300,000

T/7/ I$a Ma9u

#es

C)&i-

R&

CR:-01 %:-01

D&i-

C)&i-

22,000,000 4'0,345,000

C006


Da-&

D&')ip-i/$

R&

D&i-

C)&i-

UD WIRASTRI DA4TAR SALDO UTAN, PER 31 DESEMBER 2015 N/.

Nama

N/. 4a7-u)

C001 C002

/oko Cahaya lekt"o /oko lekt"o :aya

188,185,000 -

C003 C004

/oko $n(o .a=u /oko .e"ah Putih

4'0,345,000 -

TOTAL

:5;#530#000


Bala$& D&i-

C)&i-

33,000,000 188,185,000

Bala$& D&i-

C)&i-

2',500,000 2'2,800,000 215,600,000 2',500,000 -

Bala$& D&i-

22,000,000 4'0,345,000

C)&i-


Bala$& D&i-

C)&i-


UD WIRASTRI BU"U BESAR DESEMBER 2015 Ca' I$ Ba$7 Da-&

1<1100 D&')ip-i/$

#ec

1

&enin Balance

2015

31 P%/ 31 P%/

R&

D&i-

)

CR:1 CP:1

543,523,000 348,405,000

P&--8 Ca'

1<1200

Da-&

#ec 2015

D&')ip-i/$

1 &enin Balance 31 P%/

R&

D&i-

#ec 2015

1 31 31 31

C)&i-

)

PC:1

4,500,000

A/u$-' R&&i=al& Da-&

C)&i-

1<1300 D&')ip-i/$

&enin Balance P%/ P%/ P%/

R&

D&i-

C)&i-

)

%:1 CR:1 :1

)03,830,000 2'0,600,000 5',200,000


UD WIRASTRI BU"U BESAR DESEMBER 2015 All/>a$& /) D/u-ul D&Da-&

D&')ip-i/$

#ec

1

2015

31

&enin Balance

1<1600 R&

D&i-

)

CR:01

6,000,000

I$=&$-/)8

1<1500

Da-&

#ec 2015

D&')ip-i/$

1 &enin Balance 31 31 31 31

R&

D&i-

#ec 2015

%:1 P:

1<1:00 D&')ip-i/$

1

C)&i-

)

S-/)& Suppli&' Da-&

C)&i-

&enin Balance

R& )

D&i-

C)&i-


UD WIRASTRI BU"U BESAR DESEMBER 2015 P)&pai I$'u)a$& Da-&

#ec

1<100 D&')ip-i/$

1

&enin Balance

R&

D&i-

C)&i-

)

2015

P)&pai R&$Da-&

#ec 2015

1<1;00 D&')ip-i/$

1

&enin Balance

R&

D&i-

)

P)&pai Ta?

1<1@00

Da-&

#ec 2015

D&')ip-i/$

1

C)&i-

&enin Balance

S-/7 I$=&'-m&$-

R&

D&i-

C)&i-

)

1<2100


UD WIRASTRI BU"U BESAR DESEMBER 2015

Da-&

#ec 2015

D&')ip-i/$

1

&enin Balance

R&

D&i-

)

Euipm&$- a- C/'Da-&

#ec 2015

1<3100 D&')ip-i/$

1

&enin Balance

R&

D&i-

#ec 2015

D&')ip-i/$

1

&enin Balance

Ma'-&) Ca)

C)&i-

)

Euipm&$- Aumula-& D&p). Da-&

C)&i-

1<3110 R&

D&i-

C)&i-

)

2<1100



# ec 2015

1

&enin Balance

)

A/u$- Pa8al& Da-&

# ec 2015

2<1200 D&')ip-i/$

1

&enin Balance

R&

D&i-

)

I$/m& Ta? Pa8al& Da-&

# ec 2015

2<1300 D&')ip-i/$

1

&enin Balance

R&

D&i-

C)&i-

)

VAT Pa8al& Da-&

C)&i-

2<1600 D&')ip-i/$

R&

D&i-

C)&i-



# ec

1

&enin Balance

)

2015

VAT Ou-

2<1500

Da-&

# ec 2015

D&')ip-i/$

1

&enin Balance

R&

D&i-

)

VAT I$

2<1:00

Da-&

# ec 2015

D&')ip-i/$

1

&enin Balance

R&

D&i-

Da-&

2<2100 D&')ip-i/$

1

C)&i-

)

Ba$7 P&)ma-a L/a$

# ec

C)&i-

&enin Balance

R& )

D&i-

C)&i-



2015

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UD WIRASTRI BU"U BESAR DESEMBER 2015 Wa&'  Sala)i&' E?p&$'&' Da-&

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2015


Bala$& D&i-

C)&i-

46,000,000 58),523,000 241,118,000

Bala$& D&i-

C)&i-

5,000,000 500,000

Bala$& D&i-

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C)&i-


Bala$& D&i-

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8,500,000 14,500,000

Bala$& D&i-

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Bala$& D&i-

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Bala$& D&i-

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Bala$& D&i-

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Bala$& D&i-

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Bala$& D&i-

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Bala$& D&i-

C)&i-

Bala$& D&i-

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Bala$&


D&i-

C)&i-

Bala$& D&i-

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Bala$& D&i-

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Bala$& D&i-

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Bala$& D&i-

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Bala$& D&i-

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Bala$& D&i-

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Bala$& D&i-

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Bala$& D&i-

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Bala$& D&i-

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Bala$& D&i-

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Bala$& D&i-

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Bala$& D&i-

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Bala$& D&i-

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Bala$& D&i-

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Bala$& D&i-

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Bala$& D&i-

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Bala$& D&i-

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Bala$& D&i-

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Bala$& D&i-

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Bala$& D&i-

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Bala$& D&i-

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Bala$& D&i-

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Bala$& D&i-

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Bala$& D&i-

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Bala$& D&i-

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Bala$& D&i-

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Bala$& D&i-

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Bala$& D&i-

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UD. WIRASTRI NERACA SALDO "/&

Nama A7u$

Sa D&&-



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UD. WIRASTRI URNAL PEN+ESUAIAN Bula$ % D&'&m&) 2015 TAN,,AL D&'

NO. D/

"ETERAN,AN

RE4

31 B.12-2 %&oilae *&ense $nvento"y

6-1450 1-1500

31 B.12-3 Cash $n Bank

1-1100 8-1100 )-1200 1-1100

$nte"est Revenue Bank %e"vice Cha"e Cash $n Bank 31 B.12-4 %to"e %u&&lies *&ense %to"e %u&&lies Rent *&ense

6-1300 1-1600 6-1'00

P"e&ai( Rent $nsu"ance *&ense P"e&ai( $nsu"ance

1-1800 6-1600 1-1'00

Ba( #ebt *&ense Alloance o" #oubt!ul #ebt

6-1400 1-1400

31 B.12-5 #e&"eciation *&ense ui&+ent Accu+ #e&

6-1500 1-3110

31 B.12-6 PPn utco+e

2-1500 2-1600

PPn $nco+e PPn Payable $nco+e /a* *&ense $nco+e /a* Payable

2-1400 )-1400 2-1'00


DEBIT

"REDIT

28,500,000 28,500,000 3,000,000 3,000,000 250,000 250,000 8,500,000 8,500,000 5,000,000 5,000,000 2,000,000 2,000,000 5,225,)00 5,225,)00 1,200,000 1,200,000 13),350,000 11),'80,000 1),5'0,000 14,550,'80 14,550,'80 20',5'6,680

20',5'6,680


UD WIRAST NERACA LA 31 DESEMBER

A. N/

A/u$- Nam&

1-1100 Cash in Bank

U$a9u'-& T)ial Bala$& D).

A9u'-m&$-'

C).

D).

C).

241,118,000

-

3,000,000

250,000

500,000

-

-

-

658,530,000

-

-

-

-

14,500,000

-

5,255,)00

5'0,000,000

-

-

28,500,000

1-1600 %to"e %u&&lies

15,500,000

-

-

8,500,000

1-1'00 P"e&ai( insu"ance

12,000,000

-

-

2,000,000

1-1800 P"e&ai( "ent

24,000,000

-

-

5,000,000

1-1)00 P"e&ai( ta*

8),000,000

-

-

1-2100 %tock invest+ent

6',200,000

-

-

1-3100 ui&+ent at Cost

60,000,000

-

-

1-3110 ui&+ent Accu+ #e&

-

4,800,000

-

2-1100 .aste" ca"(

-

-

-

2-1200 Account Payable

-

'1',420,000

-

2-1300 PPn Payable

-

2-1400 PPn utco+e

-

13),350,000

13),350,000

11),'80,000

-

-

11),'80,000

2-1600 $nco+e /a* Payable

-

-

-

14,550,'80

2-2100 Bank Pe"+ata oan

-

285,000,000

-

-

3-1100 /n %u"yono Ca&ital

-

400,430,000

-

-

23,100,000

-

-

-

3-1300 $nco+e %u++a"y

-

-

-

-

4-1100 %ales

-

1,553,500,000

-

-

4-1200 %ales Retu"n

66,000,000

-

-

-

4-1300 %ales (iscount

32,422,000

-

-

-

1,14',800,000

-

-

-

5,'20,000

-

-

-

34,680,000

-

-

1-1200 Petty Cash 1-1300 Accounts Receivable 1-1400 Alloance !o" #oubt!ul #ebt 1-1500 $nvento"y

2-1500 PPn $nco+e

3-1200 /n %u"yono ("ain

5-1100 Cost o! oo(s sol( co+&ute" 5-1200 "eiht &ai( 5-1300 Pu"chase (iscount

-

1,200,000

1),5'0,000

6-1100 A(ve"tisin e*&ense

1,850,000

-

-

-

6-1200 /el 7 elec e*&ense

6,550,000

-

-

-

11,150,000

-

8,500,000

-

6-1400 Ba( (ebt e*&ense

3,600,000

-

5,255,)00

-

6-1450 %&oilae e*&enses

8,500,000

-

28,500,000

-

6-1500 #e&"eciation e*&ense

4,800,000

-

1,200,000

-

6-1600 $nsu"ance e*&ense

6,000,000

-

2,000,000

-

6-1'00 Rent e*&ense

22,000,000

-

5,000,000

-

6-1800 aes an( sala"ies e*&ense

4),500,000

-

-

-

8,300,000

-

-

-

-

30,000,000

-

3,000,000

8-1200 #ivi(en( inco+e

-

62,180,000

-

-

8-1300 ain loss on sale o! stock

-

2,800,000

-

-

8-1400 "eiht collecte(

-

1),025,000

-

-

6-1300 %to"e su&&lies e*&ense

6-)000 the" o&e"atin e*&ense 8-1100

$nte"est "evenue


8-1500 ate !ees collecte(

-

5,000,000

-

-

)-1100 $nte"est e*&ense

8,515,000

-

-

-

)-1200 Bank se"vice cha"es

3,300,000

-

250,000

-

)-1300 ate !ees &ai(

1,)50,000

-

-

-

-

-

14,550,'80

-

)-1400 $nco+e /a* *&ense

3#2:;#:;5#000

3#2:;#:;5#000

20#:0:#:;0

20#:0:#:;0

$nco+e %u++a"y

-

-


I R 015 ;(ala+ "u&iah< A9u'-& T)ial Bala$& D).

I$/m& S-a-&m&$-

C).

D).

Bala$&

C).

D).

C).

243,868,000

-

-

-

243,868,000

500,000

-

-

-

500,000

658,530,000

-

-

-

658,530,000

-

1),'55,)00

-

-

-

1),'55,)00

541,500,000

-

-

-

541,500,000

-

',000,000

-

-

-

',000,000

-

10,000,000

-

-

-

10,000,000

-

1),000,000

-

-

-

1),000,000

-

8),000,000

-

-

-

8),000,000

-

6',200,000

-

-

-

6',200,000

-

60,000,000

-

-

-

60,000,000

-

-

6,000,000

-

-

-

6,000,000

-

-

-

-

-

-

-

'1',420,000

-

-

-

'1',420,000

-

1),5'0,000

-

-

-

1),5'0,000

-

-

-

-

-

-

-

-

-

-

-

14,550,'80

-

-

-

14,550,'80

-

285,000,000

-

-

-

285,000,000

-

400,430,000

-

-

-

400,430,000

23,100,000

-

-

-

23,100,000

-

-

-

-

-

-

-

-

1,553,500,000

-

1,553,500,000

-

-

66,000,000

-

66,000,000

-

-

-

32,422,000

-

32,422,000

-

-

-

1,14',800,000

-

1,14',800,000

-

-

-

5,'20,000

-

5,'20,000

-

-

-

-

34,680,000

-

34,680,000

-

-

1,850,000

-

1,850,000

-

-

-

6,550,000

-

6,550,000

-

-

-

1),650,000

-

1),650,000

-

-

-

8,855,)00

-

8,855,)00

-

-

-

3',000,000

-

3',000,000

-

-

-

6,000,000

-

6,000,000

-

-

-

8,000,000

-

8,000,000

-

-

-

2',000,000

-

2',000,000

-

-

-

4),500,000

-

4),500,000

-

-

-

8,300,000

-

8,300,000

-

-

-

-

33,000,000

-

33,000,000

-

-

-

62,180,000

-

62,180,000

-

-

-

2,800,000

-

2,800,000

-

-

-

1),025,000

-

1),025,000

-

-


-

5,000,000

-

5,000,000

-

-

8,515,000

-

8,515,000

-

-

-

3,550,000

-

3,550,000

-

-

-

1,)50,000

-

1,)50,000

-

-

-

14,550,'80

-

14,550,'80

-

-

-

3#12#@11#:;0

3#12#@11#:;0

-

1#653#213#:;0

1#10#1;5#000

1#1@#:@;#000

1#6:2#2:#:;0

25:#@1#320

<

<

25:#@1#320

1#10#1;5#000

1#10#1;5#000

1#1@#:@;#000

1#1@#:@;#000

-

-


UD WIRASTRI LAPORAN LABA RU,I U$-u7 P&)i/& 8a$ B&)a7i) 31 D&'&m&) 2015

%ales %ales Retu"n %ales (iscount

R& R&

"eiht &ai( Pu"chase (iscount CO,S

R& R&

Rp

1#655#0;#000

Rp

33:#23;#000

Rp

1:3#532#100

R& Rp

10',))0,000 21#522#100

R& Rp

14,550,'80 25:#@1#320

;)8,422,000<

N&- Sal&'

R&

1,553,500,000

;66,000,000< ;32,422,000< R&

Cost o! oo(s sol( co+&ute"

R&

1,14',800,000 5,'20,000 ;34,680,000< R&

1,118,840,000

,)/'' P)/iOp&)a-i$ E?p&$'& %

A(ve"tisin e*&ense /el 7 elec *&ense %to"e su&&lies e*&ense Ba( (ebt e*&ense %&oilae e*&enses #e&"eciation e*&ense $nsu"ance e*&ense Rent e*&ense aes an( sala"ies e*&ense the" o&e"atin e*&ense /otal o&e"atin e*&ense Op&)a-i$ p)/iO-&) i$/m&&?p&$'&'% $nte"est "evenue #ivi(en( inco+e ain loss on sale o! stock "eiht collecte( ate !ee collecte( T/-al /-&) i$/m& $nte"est e*&ense Bank se"vice cha"es ate !ee &ai( T/-al /-&) &?p&$'& T/-al O-&) I$/m&E?p&$'& N&- P)/i- B&/)& Ta? $nco+e ta* e*&ense N&- P)/i- A-&) Ta?

R& R& R& R& R& R& R& R& R& R&

1,850,000 6,550,000 1),650,000 8,855,)00 3',000,000 6,000,000 8,000,000 2',000,000 4),500,000 8,300,000 R&

R& R& R& R& R& R& R& R&

1'2,'05,)00

33,000,000 62,180,000 2,800,000 1),025,000 5,000,000 R&

122,005,000

R&

;14,015,000<

8,515,000 3,550,000 1,)50,000


UD WIRASTRI LAPORAN PERUBAAN E"UITAS U$-u7 P&)i/& 8a$ B&)a7i) 31 D&'&m&) 2015 D&')ip-i/$

/n %u"yono ca&ital, 01 #es 2015

R&

400,430,00000

A((ition

R&

233,8'1,32000

/n %u"yono ca&ital, 31 #es 2015

R&

634,301,32000

N&- P)/i-

R&

256,)'1,32000

/n %u"yono ("ain

R&

;23,100,00000<


UD WI NE 31 DESE ASSETS Cu))&- A''&-'

Cash in bank Petty Cash Account Receivable Alloance !o" (oubt!ul (ebt $nvento"y %to"e %u&&lies P"e&ai( $nsu"ance P"e&ai( Rent P"e&ai( /a* Amm/u$- Cu))&$- A''&-' L/$ T&)m I$=&'-m&$%tock $nvest+ent

R& R& R& R&

243,868,000 500,000 658,530,000 ;1),'55,)00<

R& R& R& R&

541,500,000 ',000,000 10,000,000 1),000,000

R&

8),000,000

R&

Rp

1#56@#:62#100

Rp

:#200#000

Rp

56#000#000

Rp

1#:0#;62#100

6',200,000

A++ount on /e"+ $nvest+en 4i?& A''&-

uit+ent At Cost uit+ent Accu+ #e&" Amm/u$- 4i?& A''&TOTAL

R& R&

60,000,000 ;6,000,000<


ASTRI ACA BER 2015 LIABILIT+  E*UIT+ Liaili-8

PPn Payable PP@ utco+e

R& R& R& R&

'1',420,000 1),5'0,000 -

PPn $nco+e $nco+e /a* Payable Amm/u$- Cu))&$- Liaili-i&'

R& R& R&

14,550,'80 -

R&

285,000,000

.aste" Ca"( Accounts Payable

Rp

51#560#;0

R&

285,000,000

R&

634,301,320

L/$ T&)m Liaili-i&'

Bank Pe"+ata oan Amm/u$- L/$ T&)m Liaili-i&' Eui-8

/n %u"yono Ca&ital Amm/u$- Eui-8

TOTAL

R&

634,301,320

Rp

1#:0#;62#100

R&

-


># $RA%/R$

LAPORAN ARUS "AS Pe" 31 #ese+be" 2015 .eto(e /i(ak ansun /RA@A@

%A#

R&

R&

A"us as (a"i eiatan &e"asional A"us as .asuk Pelunasan Piutan Pen=ualan /unai Piutan yan #iha&us Pen(a&atan Buna

266,3'8,000 226,645,000 6,000,000 3,000,000

T/-al A)u' "a' Ma'u7 A"us as elua"

Pelunasan utan Beban A(+ Bank Pe+buatan B"osu"$klan Pe+b Rekenin /el& 7 ist"ik Pe+belian Pe"lenka&an /oko Pe+baya"an a"tu "e(it Pe"baikan a"tu "e(it Pe"baikan Pla!on /oko

502#023#000

316,0'0,000 10,'20,000 250,000 '50,000 )50,000 1,000,000 3,615,000 800,000

T/-al A)u' "a' "&lua)

(336#155#000!

T/-al A)u' "a' a)i "&ia-a$ Op&)a'i/$al

1:#;:;#000

A"us as (a"i eiatan $nvestasi A"us as .asuk Pen=ualan %aha+ T/-al A)u' "a' Ma'u7 A"us as elua"

42,000,000 62#000#000

-

T/-al A)u' "a' "&lua) T/-al A)u' "a' Da)i "&ia-a$ I$=&'-a'i

62#000#000

A"us as #a"i eiatan Pen(anaan A"us as .asuk Pen(a&atan #ivi(en

2,500,000

T/-al A)u' "a' Ma'u7

2#500#000

A"us as elua" Pe+baya"an Ansu"an .an(i"i oan e&e"luan P"iba(i

18,000,000 1,000,000

T/-al A)u' "a' "&lua)

(1@#000#000!

T/-al A)u' "a' Da)i "&ia-a$ P&$a$aa$

(1:#500#000!

Pena+bahan  Penu"anan "a'  S&-a)a "a' A>al P&)i/&

1@3#3:;#000

"a'  S&-a)a "a' A7i) P&)i/&

266#3:;#000

51#000#000



UD WIRASTRI URNAL PENUTUP 31 DESEMBER 2015

Da-&

31

D&')ip-i/$

$nco+e %u++a"y

R&

3-1300

%ales Retu"n

4-1200

%ales #iscount

4-1300

C%

5-1100

"eiht Pai(

5-1200

A(ve"tisin *&ense

6-1100 6-1200

/el& 7 lect"icity *&ense %to"e %u&&lies *&ense Ba( #ebt *&ense %&oilae #ebt *&ense #e&"eciation *&ense $nsu"ance *&ense Rent *&ense aes 7 %ale"ies *&ense the" &e"atin e*&ense $nte"est *&ense Bank %e"vice Cha"e

D&i-

R&

1,453,213,680

6-1300 6-1400 6-1450 6-1500 6-1600 6-1'00 6-1800 6-1)00 )-1100 )-1200

ate ees Pai(

)-1300

$nco+e /a* *&ense

)-1400

%ales Pu"chase #iscount

4-1100 5-1300

R& R&

1,553,500,000 34,680,000

$nte"est Revenue

8-1100

R&

33,000,000

#ivi(en( $nco+e ain ;oss< n %ale ! %tock "eiht Collecte(

8-1200 8-1300 8-1400

R& R& R&

62,180,000 2,800,000 1),025,000

ate ess Collecte(

8-1500

R&

5,000,000

R&

256,)'1,320

R&

23,100,000

Rp

3#663#60#000

$nco+e %u++a"y $nco+e %u++a"y

3-1300 3-1300

/n %u"yono Ca&ital /n %u"yono Ca&ital

3-1100 3-1100

/n %u"yono #"ain TOTAL

3-1200


C)&i-

R&

66,000,000

R&

32,422,000

R&

1,14',800,000

R&

5,'20,000

R& R&

1,850,000 6,550,000

R&

1),650,000

R& R&

8,855,)00 3',000,000

R&

6,000,000

R& R& R&

8,000,000 2',000,000 4),500,000

R&

8,300,000

R& R&

8,515,000 3,550,000

R&

1,)50,000

R&

14,550,'80

R&

1,'10,185,000

R&

256,)'1,320

R&

23,100,000

Rp

3#663#60#000


UD. WIRASTRI NERACA SALDO SETELA PENUTUPAN PER 31 DESEMBER 2015 (Dalam Rupia! ACCOUNT NUMBER

1$1.00

NAMA A"UN Cash in bank Petty Cash Account Receivable Alloance !o" (oubt!ul (ebt $nvento"y %to"e %u&&lies P"e&ai( $nsu"ance P"e&ai( Rent P"e&ai( /a*

1$2100

%tock $nvest+ent

1$*100

uit+ent At Cost

1$*110

uit+ent Accu+ #e&"

2$1100

.aste" Ca"(

2$1200

Accounts Payable

2$1+00

PPn Payable

2$1,00

PP@ utco+e

2$1600

PPn $nco+e

2$1700

$nco+e /a* Payable

2$2100

Bank Pe"+ata oan

*$1100

/n %u"yono Ca&ital

1$1100 1$1200 1$1*00 1$1+00 1$1,00 1$1600 1$1700 1$1-00

TOTAL

DEBET 243,868,000 500,000 658,530,000

541,500,000 ',000,000 10,000,000 1),000,000 8),000,000 6',200,000 60,000,000

1#:@:#5@;#000

Kunci Jawaban UD. Wilastri 1%

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