JENDELA AKUNTANSI: KUNCI UKK AKUNTANSI 2017 PAKET 1 23. CLOSING JOURNAL

UD WIRASTRI
Memorial Journal (CLOSING ENTRY)
December 2015

DATE

DOC.
NO.

31-Des-15

BM-13

DESCRIPTION

REF

BM-14

41100

1.553.500.000.00

Purchases Discount

51300

33.900.000.00

Interest Revenue

81100

33.000.000.00

Devidend Income

81200

62.180.000.00

Gain/Loss on Sale Of Stock

81300

5.600.000.00

Freight Collected

81400

19.025.000.00

Late Fees Collected

81500

5.000.000.00

31300

BM-15

BM-16

1.712.205.000.00

31300

Sales Return

41200

66.000.000.00

Sales Discount

41300

32.020.000.00

Cost Of Goods Sold

51100

1.147.800.000.00

Freight Paid

51200

5.720.000.00

Advertising Expense

61100

1.850.000.00

Telephone, Water & Electricity Expense

61200

6.550.000.00

Sore Supplies Expense

61300

19.150.000.00

Bad Debts Expense

61400

14.675.900.00

Spoilage Expense

61450

37.000.000.00

Depreciation Expense

61500

6.000.000.00

Insurance expense

61600

8.000.000.00

Rent Expense

61700

27.000.000.00

Wages & Salaries Expense

61800

49.500.000.00

1.443.580.900.00

61900

-

Interest Expense

91100

8.515.000.00

Bank Service Charge

91200

3.550.000.00

Late Fees Paid

91300

1.950.000.00

Other Operating Expense

69000

8.300.000.00

31300

Income Summary

Tn Suryono Capital
31-Des-16

CREDIT

Income Summary

0

31-Des-16

DEBIT

Sales Of Merchandise

Income Summary
31-Des-16

Page :

31100
31100

Tn Suryono Capital

Tn Suryono Drawing
Total

268.624.100.00
268.624.100.00

23.100.000.00

31200

23.100.000.00
3.447.510.000.00

3.447.510.000.00