17. GENERAL LEDGER AFTER CLOSING
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
11100
Description
31 Opening Balance
31 Adjusment
31 Closing
Account:
Date
Dec
11200
31 Opening Balance
31 Adjusment
31 Closing
Date
Dec
11300
31 Opening Balance
31 Adjusment
31 Closing
Date
Dec
11400
31 Opening Balance
31 Adjusment
31 Closing
Date
Dec
11500
Date
Dec
11600
Ref.
Debit
a
JM
JM
Ref.
Credit
-
Debit
31 Opening Balance
31 Adjusment
31 Closing
Credit
Debit
31 Opening Balance
31 Adjusment
31 Closing
a
JM
JM
-
Credit
-
Account Number:
11300
Balance
Debit
Credit
652.530.000
652.530.000
652.530.000
-
Debit
11.075.900
-
Account Number:
11400
Balance
Credit
8.500.000
19.575.900
19.575.900
Account Number:
11500
Balance
Debit
Credit
570.000.000
541.500.000
541.500.000
-
GENERAL LEDGER
Debit
a
JM
JM
Ref.
-
Account Number:
11200
Balance
Debit
Credit
500.000
500.000
500.000
-
GENERAL LEDGER
Credit
-
28.500.000
-
Account Number:
11600
Balance
Debit
Credit
14.500.000
12.500.000
12.500.000
-
GENERAL LEDGER
Office Supplies
Description
-
-
a
JM
JM
Ref.
Credit
GENERAL LEDGER
a
JM
JM
Ref.
-
Debit
241.118.000
243.868.000
243.868.000
GENERAL LEDGER
Merchandise Inventory
Description
Account:
2.750.000
-
Allowances for Bad Debts
Description
Account:
a
JM
JM
11100
Balance
Credit
Account Receivable
Description
Account:
Debit
Petty Cash
Description
Account:
Ref.
Account Number:
GENERAL LEDGER
Cash In Bank
Debit
Credit
-
2.000.000
-
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
11700
Description
Ref.
31 Opening Balance
31 Adjusment
31 Closing
Account:
Date
Dec
11800
Account:
Dec
11900
31 Opening Balance
31 Adjusment
31 Closing
Account:
Dec
12100
31 Opening Balance
31 Adjusment
31 Closing
Account:
Dec
13100
Date
Dec
13110
Debit
a
JM
JM
Ref.
Credit
-
Debit
31 Opening Balance
31 Adjusment
31 Closing
Credit
Debit
31 Opening Balance
31 Adjusment
31 Closing
a
JM
JM
-
Credit
-
Account Number:
12100
Balance
Debit
Credit
70.000.000
70.000.000
70.000.000
-
-
Account Number:
13100
Balance
Debit
Credit
60.000.000
60.000.000
60.000.000
-
GENERAL LEDGER
Debit
a
JM
JM
Ref.
Account Number:
11900
Balance
Debit
Credit
89.000.000
89.000.000
89.000.000
-
GENERAL LEDGER
Credit
-
Accumulated Depreciation - Equipment
Description
7.000.000
-
-
a
JM
JM
Ref.
Account Number:
11800
Balance
Debit
Credit
24.000.000
17.000.000
17.000.000
-
GENERAL LEDGER
a
JM
JM
Ref.
5.000.000
-
GENERAL LEDGER
Equipment
Description
Account:
-
Investment
Description
Date
Credit
Prepaid Taxes
Description
Date
a
JM
JM
Ref.
31 Opening Balance
31 Adjusment
31 Closing
Date
Debit
Prepaid Rent
Description
Account Number:
11700
Balance
Debit
Credit
12.000.000
7.000.000
7.000.000
-
GENERAL LEDGER
Prepaid Insurance
Debit
-
GENERAL LEDGER
Credit
-
1.200.000
-
Debit
Account Number:
13110
Balance
Credit
4.800.000
6.000.000
6.000.000
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
21100
Description
Date
Dec
21200
Ref.
31 Opening Balance
31 Adjusment
31 Closing
Account:
21400
31 Opening Balance
31 Adjusment
31 Closing
21500
31 Opening Balance
31 Adjusment
31 Closing
Account:
Dec
21600
Date
Dec
22100
-
31 Opening Balance
31 Adjusment
31 Closing
Debit
31 Opening Balance
31 Adjusment
31 Closing
a
JM
JM
Debit
-
GENERAL LEDGER
Debit
Credit
-
Debit
-
Credit
717.420.000
717.420.000
717.420.000
Account Number:
21400
Balance
Credit
-
Account Number:
21500
Balance
Credit
138.948.000
138.948.000
138.948.000
Account Number:
21600
Balance
Debit
Credit
119.000.000
119.000.000
119.000.000
-
GENERAL LEDGER
Debit
a
JM
JM
Ref.
-
-
-
21200
Debit
Credit
Credit
-
-
GENERAL LEDGER
Bank Permata Loan
Description
Account Number:
Balance
GENERAL LEDGER
a
JM
JM
Ref.
-
Credit
PPN Income
Description
Account:
Debit
a
JM
JM
Ref.
Debit
Account Number:
21100
Balance
Credit
-
GENERAL LEDGER
PPN Outcome
Description
Date
-
a
JM
JM
Ref.
31 Opening Balance
31 Adjusment
31 Closing
Account:
Dec
Credit
PPN Payable
Description
Date
a
JM
JM
Ref.
Account:
Dec
Debit
Account Payable
Description
Date
GENERAL LEDGER
Credit Card
Debit
Credit
-
Debit
-
Account Number:
22100
Balance
Credit
285.000.000
285.000.000
285.000.000
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
31100
Description
31 Opening Balance
31 Adjusment
31 Closing
Account:
Date
Dec
31200
31 Opening Balance
31 Adjusment
31 Closing
Date
Dec
31300
31 Opening Balance
31 Adjusment
31 Closing
Date
Dec
41100
31 Opening Balance
31 Adjusment
31 Closing
Account:
Dec
41200
Date
Dec
41300
a
JM
JM
23.100.000
Ref.
Debit
a
JM
JM
a
JM
JM
Ref.
a
JM
JM
31 Opening Balance
31 Adjusment
31 Closing
Ref.
Debit
31 Opening Balance
31 Adjusment
31 Closing
a
JM
JM
23.100.000
Credit
1.712.205.000
Debit
1.712.205.000
GENERAL LEDGER
Debit
Credit
1.553.500.000
Debit
-
Account Number:
31300
Balance
Credit
Account Number:
41100
Balance
Credit
1.553.500.000
1.553.500.000
-
Account Number:
41200
Balance
Debit
Credit
66.000.000
66.000.000
-
GENERAL LEDGER
Debit
a
JM
JM
Ref.
Account Number:
31200
Balance
Debit
Credit
23.100.000
23.100.000
-
GENERAL LEDGER
Credit
-
66.000.000
Account Number:
41300
Balance
Debit
Credit
32.020.000
32.020.000
-
GENERAL LEDGER
Sales Discount
Description
268.624.100
Credit
-
Ref.
Debit
Account Number:
31100
Balance
Credit
400.430.000
400.430.000
645.954.100
GENERAL LEDGER
Sales Return
Description
Account:
Credit
Sales Of Merchandise
Description
Date
Debit
Income Summary
Description
Account:
Ref.
Tn Suryono Drawing
Description
Account:
GENERAL LEDGER
Tn Suryono Capital
Debit
Credit
-
32.020.000
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
51100
Description
31 Opening Balance
31 Adjusment
31 Closing
Account:
Date
Dec
51200
31 Opening Balance
31 Adjusment
31 Closing
Date
Dec
51300
31 Opening Balance
31 Adjusment
31 Closing
Date
Dec
61100
31 Opening Balance
31 Adjusment
31 Closing
Date
Dec
61200
Date
Dec
61300
Ref.
Debit
a
JM
JM
Credit
-
Debit
a
JM
JM
33.900.000
31 Opening Balance
31 Adjusment
31 Closing
Credit
Debit
-
Debit
a
JM
JM
31 Opening Balance
31 Adjusment
31 Closing
Ref.
a
JM
JM
Debit
-
Credit
1.850.000
Account Number:
51300
Balance
Credit
33.900.000
33.900.000
-
Account Number:
61100
Balance
Debit
Credit
1.850.000
1.850.000
-
-
Account Number:
61200
Balance
Debit
Credit
6.550.000
6.550.000
-
GENERAL LEDGER
Credit
6.550.000
Account Number:
61300
Balance
Debit
Credit
12.150.000
19.150.000
-
GENERAL LEDGER
Sore Supplies Expense
Description
5.720.000
GENERAL LEDGER
a
JM
JM
Ref.
Account Number:
51200
Balance
Debit
Credit
5.720.000
5.720.000
-
GENERAL LEDGER
Ref.
Ref.
1.147.800.000
GENERAL LEDGER
Telephone, Water & Electricity Expense
Description
Account:
-
Advertising Expense
Description
Account:
a
JM
JM
Credit
Purchases Discount
Description
Account:
Debit
Freight Paid
Description
Account:
Ref.
Account Number:
51100
Balance
Debit
Credit
1.147.800.000
1.147.800.000
-
GENERAL LEDGER
Cost Of Goods Sold
Debit
7.000.000
-
Credit
19.150.000
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
Description
31 Opening Balance
31 Adjusment
31 Closing
Account:
Date
Dec
31 Opening Balance
31 Adjusment
31 Closing
Account:
Date
Dec
Dec
Date
Dec
14.675.900
Ref.
Debit
Credit
a
JM
JM
28.500.000
-
37.000.000
a
JM
JM
a
JM
JM
1
Opening Balance
31 Adjusment
31 Closing
Ref.
JM
JM
31 Opening Balance
31 Adjusment
31 Closing
Ref.
a
JM
JM
Account Number:
61500
Balance
Debit
Credit
4.800.000
6.000.000
-
GENERAL LEDGER
Debit
Credit
1.200.000
-
6.000.000
Account Number:
61600
Balance
Debit
Credit
6.000.000
8.000.000
-
GENERAL LEDGER
Debit
Credit
2.000.000
-
8.000.000
Account Number:
61700
Balance
Debit
Credit
22.000.000
27.000.000
-
GENERAL LEDGER
Debit
Credit
5.000.000
-
27.000.000
Account Number:
61800
Balance
Debit
Credit
49.500.000
49.500.000
-
GENERAL LEDGER
Wages & Salaries Expense
Description
Account Number:
61450
Balance
Debit
Credit
8.500.000
37.000.000
-
GENERAL LEDGER
Rent Expense
Description
Account:
11.075.900
-
Ref.
31 Opening Balance
31 Adjusment
31 Closing
Account:
Dec
a
JM
JM
Insurance expense
Description
Date
Credit
Ref.
31 Opening Balance
31 Adjusment
31 Closing
Date
Debit
Depreciation Expense
Description
Account:
Ref.
Spoilage Expense
Description
Account Number:
61400
Balance
Debit
Credit
3.600.000
14.675.900
-
GENERAL LEDGER
Bad Debts Expense
Debit
Credit
-
49.500.000
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
Description
31 Opening Balance
31 Adjusment
31 Closing
Account:
Date
Dec
31 Opening Balance
31 Adjusment
31 Closing
Date
Dec
31 Opening Balance
31 Adjusment
31 Closing
Date
Dec
31 Opening Balance
31 Adjusment
31 Closing
Date
Dec
Date
Dec
-
Ref.
Debit
a
JM
JM
31 Opening Balance
31 Adjusment
31 Closing
-
a
JM
JM
33.000.000
31 Opening Balance
31 Adjusment
31 Closing
8.300.000
Credit
Debit
3.000.000
-
GENERAL LEDGER
Ref.
Debit
a
JM
JM
62.180.000
Debit
Credit
Debit
-
GENERAL LEDGER
Credit
5.600.000
Debit
-
GENERAL LEDGER
Freight Collected
Description
Account Number:
69000
Balance
Debit
Credit
8.300.000
8.300.000
-
GENERAL LEDGER
Debit
a
JM
JM
-
Credit
Ref.
Ref.
Debit
Account Number:
61900
Balance
Credit
-
GENERAL LEDGER
Gain/Loss on Sale Of Stock
Description
Account:
a
JM
JM
Credit
Devidend Income
Description
Account:
Debit
Interest Revenue
Description
Account:
Ref.
Other Operating Expense
Description
Account:
GENERAL LEDGER
0
Ref.
Debit
a
JM
JM
19.025.000
Credit
Debit
-
Account Number:
81100
Balance
Credit
30.000.000
33.000.000
-
Account Number:
81200
Balance
Credit
62.180.000
62.180.000
-
Account Number:
81300
Balance
Credit
5.600.000
5.600.000
-
Account Number:
81400
Balance
Credit
19.025.000
19.025.000
-
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
Description
Date
Dec
Dec
Credit
5.000.000
Description
Debit
a
JM
JM
Ref.
31 Opening Balance
31 Adjusment
31 Closing
a
JM
JM
31 Opening Balance
31 Adjusment
31 Closing
Ref.
a
JM
JM
-
Credit
-
Account Number:
91100
Balance
Debit
Credit
8.515.000
8.515.000
-
8.515.000
Account Number:
91200
Balance
Debit
Credit
3.300.000
3.550.000
-
GENERAL LEDGER
Debit
Credit
250.000
-
3.550.000
Account Number:
91300
Balance
Debit
Credit
1.950.000
1.950.000
-
GENERAL LEDGER
Late Fees Paid
Description
Debit
Account Number:
81500
Balance
Credit
5.000.000
5.000.000
-
GENERAL LEDGER
Bank Service Charge
Account:
Date
Ref.
31 Opening Balance
31 Adjusment
31 Closing
Date
a
JM
JM
Debit
Interest Expense
Description
Account:
Dec
Ref.
31 Opening Balance
31 Adjusment
31 Closing
Account:
GENERAL LEDGER
Late Fees Collected
Debit
Credit
-
1.950.000
GENERAL LEDGER
Account:
Date
Dec
11100
Description
31 Opening Balance
31 Adjusment
31 Closing
Account:
Date
Dec
11200
31 Opening Balance
31 Adjusment
31 Closing
Date
Dec
11300
31 Opening Balance
31 Adjusment
31 Closing
Date
Dec
11400
31 Opening Balance
31 Adjusment
31 Closing
Date
Dec
11500
Date
Dec
11600
Ref.
Debit
a
JM
JM
Ref.
Credit
-
Debit
31 Opening Balance
31 Adjusment
31 Closing
Credit
Debit
31 Opening Balance
31 Adjusment
31 Closing
a
JM
JM
-
Credit
-
Account Number:
11300
Balance
Debit
Credit
652.530.000
652.530.000
652.530.000
-
Debit
11.075.900
-
Account Number:
11400
Balance
Credit
8.500.000
19.575.900
19.575.900
Account Number:
11500
Balance
Debit
Credit
570.000.000
541.500.000
541.500.000
-
GENERAL LEDGER
Debit
a
JM
JM
Ref.
-
Account Number:
11200
Balance
Debit
Credit
500.000
500.000
500.000
-
GENERAL LEDGER
Credit
-
28.500.000
-
Account Number:
11600
Balance
Debit
Credit
14.500.000
12.500.000
12.500.000
-
GENERAL LEDGER
Office Supplies
Description
-
-
a
JM
JM
Ref.
Credit
GENERAL LEDGER
a
JM
JM
Ref.
-
Debit
241.118.000
243.868.000
243.868.000
GENERAL LEDGER
Merchandise Inventory
Description
Account:
2.750.000
-
Allowances for Bad Debts
Description
Account:
a
JM
JM
11100
Balance
Credit
Account Receivable
Description
Account:
Debit
Petty Cash
Description
Account:
Ref.
Account Number:
GENERAL LEDGER
Cash In Bank
Debit
Credit
-
2.000.000
-
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
11700
Description
Ref.
31 Opening Balance
31 Adjusment
31 Closing
Account:
Date
Dec
11800
Account:
Dec
11900
31 Opening Balance
31 Adjusment
31 Closing
Account:
Dec
12100
31 Opening Balance
31 Adjusment
31 Closing
Account:
Dec
13100
Date
Dec
13110
Debit
a
JM
JM
Ref.
Credit
-
Debit
31 Opening Balance
31 Adjusment
31 Closing
Credit
Debit
31 Opening Balance
31 Adjusment
31 Closing
a
JM
JM
-
Credit
-
Account Number:
12100
Balance
Debit
Credit
70.000.000
70.000.000
70.000.000
-
-
Account Number:
13100
Balance
Debit
Credit
60.000.000
60.000.000
60.000.000
-
GENERAL LEDGER
Debit
a
JM
JM
Ref.
Account Number:
11900
Balance
Debit
Credit
89.000.000
89.000.000
89.000.000
-
GENERAL LEDGER
Credit
-
Accumulated Depreciation - Equipment
Description
7.000.000
-
-
a
JM
JM
Ref.
Account Number:
11800
Balance
Debit
Credit
24.000.000
17.000.000
17.000.000
-
GENERAL LEDGER
a
JM
JM
Ref.
5.000.000
-
GENERAL LEDGER
Equipment
Description
Account:
-
Investment
Description
Date
Credit
Prepaid Taxes
Description
Date
a
JM
JM
Ref.
31 Opening Balance
31 Adjusment
31 Closing
Date
Debit
Prepaid Rent
Description
Account Number:
11700
Balance
Debit
Credit
12.000.000
7.000.000
7.000.000
-
GENERAL LEDGER
Prepaid Insurance
Debit
-
GENERAL LEDGER
Credit
-
1.200.000
-
Debit
Account Number:
13110
Balance
Credit
4.800.000
6.000.000
6.000.000
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
21100
Description
Date
Dec
21200
Ref.
31 Opening Balance
31 Adjusment
31 Closing
Account:
21400
31 Opening Balance
31 Adjusment
31 Closing
21500
31 Opening Balance
31 Adjusment
31 Closing
Account:
Dec
21600
Date
Dec
22100
-
31 Opening Balance
31 Adjusment
31 Closing
Debit
31 Opening Balance
31 Adjusment
31 Closing
a
JM
JM
Debit
-
GENERAL LEDGER
Debit
Credit
-
Debit
-
Credit
717.420.000
717.420.000
717.420.000
Account Number:
21400
Balance
Credit
-
Account Number:
21500
Balance
Credit
138.948.000
138.948.000
138.948.000
Account Number:
21600
Balance
Debit
Credit
119.000.000
119.000.000
119.000.000
-
GENERAL LEDGER
Debit
a
JM
JM
Ref.
-
-
-
21200
Debit
Credit
Credit
-
-
GENERAL LEDGER
Bank Permata Loan
Description
Account Number:
Balance
GENERAL LEDGER
a
JM
JM
Ref.
-
Credit
PPN Income
Description
Account:
Debit
a
JM
JM
Ref.
Debit
Account Number:
21100
Balance
Credit
-
GENERAL LEDGER
PPN Outcome
Description
Date
-
a
JM
JM
Ref.
31 Opening Balance
31 Adjusment
31 Closing
Account:
Dec
Credit
PPN Payable
Description
Date
a
JM
JM
Ref.
Account:
Dec
Debit
Account Payable
Description
Date
GENERAL LEDGER
Credit Card
Debit
Credit
-
Debit
-
Account Number:
22100
Balance
Credit
285.000.000
285.000.000
285.000.000
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
31100
Description
31 Opening Balance
31 Adjusment
31 Closing
Account:
Date
Dec
31200
31 Opening Balance
31 Adjusment
31 Closing
Date
Dec
31300
31 Opening Balance
31 Adjusment
31 Closing
Date
Dec
41100
31 Opening Balance
31 Adjusment
31 Closing
Account:
Dec
41200
Date
Dec
41300
a
JM
JM
23.100.000
Ref.
Debit
a
JM
JM
a
JM
JM
Ref.
a
JM
JM
31 Opening Balance
31 Adjusment
31 Closing
Ref.
Debit
31 Opening Balance
31 Adjusment
31 Closing
a
JM
JM
23.100.000
Credit
1.712.205.000
Debit
1.712.205.000
GENERAL LEDGER
Debit
Credit
1.553.500.000
Debit
-
Account Number:
31300
Balance
Credit
Account Number:
41100
Balance
Credit
1.553.500.000
1.553.500.000
-
Account Number:
41200
Balance
Debit
Credit
66.000.000
66.000.000
-
GENERAL LEDGER
Debit
a
JM
JM
Ref.
Account Number:
31200
Balance
Debit
Credit
23.100.000
23.100.000
-
GENERAL LEDGER
Credit
-
66.000.000
Account Number:
41300
Balance
Debit
Credit
32.020.000
32.020.000
-
GENERAL LEDGER
Sales Discount
Description
268.624.100
Credit
-
Ref.
Debit
Account Number:
31100
Balance
Credit
400.430.000
400.430.000
645.954.100
GENERAL LEDGER
Sales Return
Description
Account:
Credit
Sales Of Merchandise
Description
Date
Debit
Income Summary
Description
Account:
Ref.
Tn Suryono Drawing
Description
Account:
GENERAL LEDGER
Tn Suryono Capital
Debit
Credit
-
32.020.000
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
51100
Description
31 Opening Balance
31 Adjusment
31 Closing
Account:
Date
Dec
51200
31 Opening Balance
31 Adjusment
31 Closing
Date
Dec
51300
31 Opening Balance
31 Adjusment
31 Closing
Date
Dec
61100
31 Opening Balance
31 Adjusment
31 Closing
Date
Dec
61200
Date
Dec
61300
Ref.
Debit
a
JM
JM
Credit
-
Debit
a
JM
JM
33.900.000
31 Opening Balance
31 Adjusment
31 Closing
Credit
Debit
-
Debit
a
JM
JM
31 Opening Balance
31 Adjusment
31 Closing
Ref.
a
JM
JM
Debit
-
Credit
1.850.000
Account Number:
51300
Balance
Credit
33.900.000
33.900.000
-
Account Number:
61100
Balance
Debit
Credit
1.850.000
1.850.000
-
-
Account Number:
61200
Balance
Debit
Credit
6.550.000
6.550.000
-
GENERAL LEDGER
Credit
6.550.000
Account Number:
61300
Balance
Debit
Credit
12.150.000
19.150.000
-
GENERAL LEDGER
Sore Supplies Expense
Description
5.720.000
GENERAL LEDGER
a
JM
JM
Ref.
Account Number:
51200
Balance
Debit
Credit
5.720.000
5.720.000
-
GENERAL LEDGER
Ref.
Ref.
1.147.800.000
GENERAL LEDGER
Telephone, Water & Electricity Expense
Description
Account:
-
Advertising Expense
Description
Account:
a
JM
JM
Credit
Purchases Discount
Description
Account:
Debit
Freight Paid
Description
Account:
Ref.
Account Number:
51100
Balance
Debit
Credit
1.147.800.000
1.147.800.000
-
GENERAL LEDGER
Cost Of Goods Sold
Debit
7.000.000
-
Credit
19.150.000
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
Description
31 Opening Balance
31 Adjusment
31 Closing
Account:
Date
Dec
31 Opening Balance
31 Adjusment
31 Closing
Account:
Date
Dec
Dec
Date
Dec
14.675.900
Ref.
Debit
Credit
a
JM
JM
28.500.000
-
37.000.000
a
JM
JM
a
JM
JM
1
Opening Balance
31 Adjusment
31 Closing
Ref.
JM
JM
31 Opening Balance
31 Adjusment
31 Closing
Ref.
a
JM
JM
Account Number:
61500
Balance
Debit
Credit
4.800.000
6.000.000
-
GENERAL LEDGER
Debit
Credit
1.200.000
-
6.000.000
Account Number:
61600
Balance
Debit
Credit
6.000.000
8.000.000
-
GENERAL LEDGER
Debit
Credit
2.000.000
-
8.000.000
Account Number:
61700
Balance
Debit
Credit
22.000.000
27.000.000
-
GENERAL LEDGER
Debit
Credit
5.000.000
-
27.000.000
Account Number:
61800
Balance
Debit
Credit
49.500.000
49.500.000
-
GENERAL LEDGER
Wages & Salaries Expense
Description
Account Number:
61450
Balance
Debit
Credit
8.500.000
37.000.000
-
GENERAL LEDGER
Rent Expense
Description
Account:
11.075.900
-
Ref.
31 Opening Balance
31 Adjusment
31 Closing
Account:
Dec
a
JM
JM
Insurance expense
Description
Date
Credit
Ref.
31 Opening Balance
31 Adjusment
31 Closing
Date
Debit
Depreciation Expense
Description
Account:
Ref.
Spoilage Expense
Description
Account Number:
61400
Balance
Debit
Credit
3.600.000
14.675.900
-
GENERAL LEDGER
Bad Debts Expense
Debit
Credit
-
49.500.000
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
Description
31 Opening Balance
31 Adjusment
31 Closing
Account:
Date
Dec
31 Opening Balance
31 Adjusment
31 Closing
Date
Dec
31 Opening Balance
31 Adjusment
31 Closing
Date
Dec
31 Opening Balance
31 Adjusment
31 Closing
Date
Dec
Date
Dec
-
Ref.
Debit
a
JM
JM
31 Opening Balance
31 Adjusment
31 Closing
-
a
JM
JM
33.000.000
31 Opening Balance
31 Adjusment
31 Closing
8.300.000
Credit
Debit
3.000.000
-
GENERAL LEDGER
Ref.
Debit
a
JM
JM
62.180.000
Debit
Credit
Debit
-
GENERAL LEDGER
Credit
5.600.000
Debit
-
GENERAL LEDGER
Freight Collected
Description
Account Number:
69000
Balance
Debit
Credit
8.300.000
8.300.000
-
GENERAL LEDGER
Debit
a
JM
JM
-
Credit
Ref.
Ref.
Debit
Account Number:
61900
Balance
Credit
-
GENERAL LEDGER
Gain/Loss on Sale Of Stock
Description
Account:
a
JM
JM
Credit
Devidend Income
Description
Account:
Debit
Interest Revenue
Description
Account:
Ref.
Other Operating Expense
Description
Account:
GENERAL LEDGER
0
Ref.
Debit
a
JM
JM
19.025.000
Credit
Debit
-
Account Number:
81100
Balance
Credit
30.000.000
33.000.000
-
Account Number:
81200
Balance
Credit
62.180.000
62.180.000
-
Account Number:
81300
Balance
Credit
5.600.000
5.600.000
-
Account Number:
81400
Balance
Credit
19.025.000
19.025.000
-
UD WIRASTRI
GENERAL LEDGER
Account:
Date
Dec
Description
Date
Dec
Dec
Credit
5.000.000
Description
Debit
a
JM
JM
Ref.
31 Opening Balance
31 Adjusment
31 Closing
a
JM
JM
31 Opening Balance
31 Adjusment
31 Closing
Ref.
a
JM
JM
-
Credit
-
Account Number:
91100
Balance
Debit
Credit
8.515.000
8.515.000
-
8.515.000
Account Number:
91200
Balance
Debit
Credit
3.300.000
3.550.000
-
GENERAL LEDGER
Debit
Credit
250.000
-
3.550.000
Account Number:
91300
Balance
Debit
Credit
1.950.000
1.950.000
-
GENERAL LEDGER
Late Fees Paid
Description
Debit
Account Number:
81500
Balance
Credit
5.000.000
5.000.000
-
GENERAL LEDGER
Bank Service Charge
Account:
Date
Ref.
31 Opening Balance
31 Adjusment
31 Closing
Date
a
JM
JM
Debit
Interest Expense
Description
Account:
Dec
Ref.
31 Opening Balance
31 Adjusment
31 Closing
Account:
GENERAL LEDGER
Late Fees Collected
Debit
Credit
-
1.950.000