NO ACCOUNT DEBIT CREDIT

11101 Cash in Bank 875,721,100

11102 Petty Cash 10,000,000
11201 Account Receivable 696,850,000
11202 Allowance for Doubtful Debt 6,968,500
11203 Other Receivable 1,875,000
11301 Merchandise Inventory 432,187,500
11302 Office Supplies 1,525,000
11401 Value Added Tax - In (VAT In) -
11402 Prepaid VAT 740,906,250
12101 Land 500,000,000
12201 Building at Cost 1,250,000,000
12202 Accum. Dep. - Building 166,000,000
12301 Office Equipment at Cost 150,000,000
12302 Accum. Dep. - Office Equipment 29,050,000
12401 Vehicle at Cost 271,000,000
12402 Accum. Dep. - Vehicle 112,387,500
21201 Accounts Payable 623,218,750
21202 Accrued Expense 31,250,000
21203 Dividend Payable -
21204 Value Added Tax - VAT Out -
21205 Income Tax Payable -
22101 Bank Loans 369,000,000
31101 Common Stock 300,000,000
32101 Retained Earnings 1,915,771,370
32102 Dividend -
38001 Income Summary -
39999 Historical Balancing -
41101 Sales of Merchandise 7,409,062,500
41102 Sales Discounts 45,800,000
41103 Sales Returns 24,062,500
42101 Service Income 12,456,000
51101 Cost of Goods Sold 5,512,187,500
51102 Purchase Discount 25,112,300
61101 Wages & Salaries Expense 343,750,000
61102 Uncollectible Accounts 6,000,000
61103 Advertising Expense 6,875,000
61104 Depreciation Expense - Vehicles 17,737,500
61105 Maintenance Expense 7,150,000
61106 Newspaper & Tabloid Expense 5,500,000
61107 Supplies Expense 13,365,000
61108 Income Tax Expense -
61109 Depreciation Exp - Building 22,000,000
61110 Depreciation Exp - Equipment 3,850,000
61111 Electricity, Telp. & Water Expense 21,569,070
81101 Interest Revenue 13,365,000
81999 Other Revenue 1,327,000
91001 Bank Charge 607,500
91101 Interest Expense 54,450,000
91999 Other Expense
TOTAL 11,014,968,920 11,014,968,920
 PT JAYATAMA
CASH RECEIPT JOURNAL
DESEMBER 2021

CREDIT
INVOICE
DATE DESCRIPTION OTHER ACCOUNT OTHER
NO CASH IN BANK
ACCOUNT ACCT NO. TOTAL RECEIVABLE ACCOUNT ACCT NO. TOTAL

RECAPITULATION
DEBIT CREDIT
ACCOUNT
ACCOUNT NO. AMOUNT AMOUNT
NO.
 PT JAYATAMA
CASH PAYMENT JOURNAL
DECEMBER 2021

DEBIT
INVOICE
DATE
NO DESCRIPTION ACCOUNT OTHER
PAYABLE ACCOUNT ACCT NO. TOTAL
AL

CREDIT
CASH IN OTHER
BANK ACCOUNT ACCT NO. TOTAL

RECAPITULATION
DEBIT CREDIT
ACCOUNT ACCOUNT
AMOUNT AMOUNT
NO. NO.
 PT JAYATAMA
PURCHASE JOURNAL
DECEMBER 2021

DEBIT CREDIT
DATE INVOICE NO VENDOR'S MERCHANDISE ACCOUNTS
VAT IN FREIGTH IN
INVENTORY PAYABLE
 PT JAYATAMA
SALES JOURNAL
DECEMBER 2021

DEBIT CREDIT
INVOIC
DATE CUSTOMER ACCOUNT SALES OF
E NO PPN Outcome
RECEIVABLE MERCHANDISE

RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO.
EDIT

Freight Collected

N
CREDIT
AMOUNT
 PT JAYATAMA
GENERAL JOURNAL
DECEMBER 2021

DATE DOC. NO. ACCOUNT NAME ACC NO. DEBIT CREDIT

RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
 PT JAYATAMA
PETTY CASH
DECEMBER 2021
INVOICE DEBIT
DATE DESCRIPTION
NO ACCOUNT ACCT NO. TOTAL

RECAPITULATION
DEBIT CREDIT
ACCOUNT
ACCOUNT NO. AMOUNT
NO.
 CREDIT
PETTY CASH

TION
CREDIT
AMOUNT
 PT JAYATAMA
KARTU PERSEDIAAN DESEMBER 2021
NOMOR ITEM : LJ-1P NAMA BARANG : LEMARI PAJANG TIPE 1
METODE : AVERAGE
DESCRIPT IN OUT BALANCE
DATE
ION QTY PRICE AMOUNT QTY PRICE AMOUNT QTY PRICE

PT JAYATAMA
KARTU PERSEDIAAN DESEMBER 2021
NOMOR ITEM : LJ-2P NAMA BARANG : LEMARI PAJANG TIPE 2
METODE : AVERAGE
DESCRIPT IN OUT BALANCE
DATE
ION QTY PRICE AMOUNT QTY PRICE AMOUNT QTY PRICE
E1
METODE : AVERAGE
BALANCE
AMOUNT

E2
METODE : AVERAGE
BALANCE
AMOUNT
 PT JAYATAMA
ACCOUNT RECEIVABLE SUBSDIARY
DECEMBER 2021
Toko Armida
Balance
Date Description Ref Debit Credit
Debit Credit

Toko Lavender
Balance
Date Description Ref Debit Credit
Debit Credit

Toko Marvello
Balance
Date Description Ref Debit Credit
Debit Credit

Toko Berlan
Balance
Date Description Ref Debit Credit
Debit Credit
 PT JAYATAMA
ACCOUNT PAYABLE SUBSDIARY
DECEMBER 2021
PT DHIRAMA
Balance
Date Description Ref Debit Credit
Debit Credit

PT ANDARA
Balance
Date Description Ref Debit Credit
Debit Credit
 PT JAYATAMA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 2021
(In rupiah)
NO CUSTOMER BALANCE

PT JAYATAMA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 2021
(In rupiah)
NO SUPPLIER BALANCE

PT JAYATAMA
LIST OF INVENTORY BALANCE
DECEMBER 2021
(In rupiah)
KODE PRODUCT BALANCE
 PT JAYATAMA
BUKU BESAR

Cash in Bank 11101

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp 875,721,100 Rp -
DEC

Petty Cash 11102

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp 10,000,000 Rp -
DEC

Account Receivable 11201

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp 696,850,000 Rp -
DEC

Allowance for Doubtful Debt 11202

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp - Rp 6,968,500
DEC

Other Receivable 11203

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp 1,875,000 Rp -
DEC

Merchandise Inventory 11301

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp 432,187,500 Rp -
DEC

Office Supplies 11302

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp 1,525,000 Rp -
DEC

Value Added Tax - In (VAT In) 11401

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp - Rp -
DEC

Prepaid VAT 11402

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp 740,906,250 Rp -
DEC

Land 12101
Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp 500,000,000 Rp -
DEC

Building at Cost 12201

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp 1,250,000,000 Rp -
DEC

Accum. Dep. - Building 12202

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp - Rp 166,000,000
DEC

Office Equipment at Cost 12301

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp 150,000,000 Rp -
DEC

Accum. Dep. - Office Equipment 12302

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp - Rp 29,050,000
DEC

Vehicle at Cost 12401

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp 271,000,000 Rp -
DEC
Accum. Dep. - Vehicle 12402
Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp - Rp 112,387,500
DEC

Accounts Payable 21201

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp - Rp 623,218,750
DEC

Accrued Expense 21202

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp - Rp 31,250,000
DEC

Dividend Payable 21203

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp - Rp -
DEC

Value Added Tax - VAT Out 21204

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp - Rp -
DEC

Income Tax Payable 21205

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp - Rp -
DEC
Bank Loans 22101
Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp - Rp 369,000,000
DEC

Common Stock 31101

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp - Rp 300,000,000
DEC

Retained Earnings 32101

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp - Rp 1,915,771,370
DEC

Dividend 32102
Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp - Rp -
DEC

Income Summary 38001

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp - Rp -
DEC

Historical Balancing 39999

Balance
Date Description Ref Debit Credit
 Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp - Rp -
DEC

Sales of Merchandise 41101

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp - Rp 7,409,062,500
DEC

Sales Discounts 41102

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp 45,800,000 Rp -
DEC

Sales Returns 41103

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp 24,062,500 Rp -
DEC

Service Income 42101

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp - Rp 12,456,000
DEC

Cost of Goods Sold 51101

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp 5,512,187,500 Rp -
DEC
Purchase Discount 51102
Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp - Rp 25,112,300
DEC

Wages & Salaries Expense 61101

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp 343,750,000 Rp -
DEC

Uncollectible Accounts 61102

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp 6,000,000 Rp -
DEC

Advertising Expense 61103

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp 6,875,000 Rp -
DEC

Depreciation Expense - Vehicles 61104

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp 17,737,500 Rp -
DEC

Maintenance Expense 61105

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp 7,150,000 Rp -
DEC

Newspaper & Tabloid Expense 61106

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp 5,500,000 Rp -
DEC

Supplies Expense 61107

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp 13,365,000 Rp -
DEC

Income Tax Expense 61108

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp - Rp -
DEC

Depreciation Exp - Building 61109

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp 22,000,000 Rp -
DEC

Depreciation Exp - Equipment 61110

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp 3,850,000 Rp -
DEC

Electricity, Telp. & Water Expense 61111

 Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp 21,569,070 Rp -
DEC

Interest Revenue 81101

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp - Rp 13,365,000
DEC

Other Revenue 81999

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp - Rp 1,327,000
DEC

Bank Charge 91001

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp 607,500 Rp -
DEC

Interest Expense 91101

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp 54,450,000 Rp -
DEC

Other Expense 91999

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp - Rp -
DEC
 PT JAYATAMA
TRIAL BALANCE
31 DECEMBER 2021
NO ACCOUNT DEBIT CREDIT
11101 Cash in Bank
11102 Petty Cash
11201 Account Receivable
11202 Allowance for Doubtful Debt
11203 Other Receivable
11301 Merchandise Inventory
11302 Office Supplies
11401 Value Added Tax - In (VAT In)
11402 Prepaid VAT
12101 Land
12201 Building at Cost
12202 Accum. Dep. - Building
12301 Office Equipment at Cost
12302 Accum. Dep. - Office Equipment
12401 Vehicle at Cost
12402 Accum. Dep. - Vehicle
21201 Accounts Payable
21202 Accrued Expense
21203 Dividend Payable
21204 Value Added Tax - VAT Out
21205 Income Tax Payable
22101 Bank Loans
31101 Common Stock
32101 Retained Earnings
32102 Dividend
38001 Income Summary
39999 Historical Balancing
41101 Sales of Merchandise
41102 Sales Discounts
41103 Sales Returns
42101 Service Income
51101 Cost of Goods Sold
51102 Purchase Discount
61101 Wages & Salaries Expense
61102 Uncollectible Accounts
61103 Advertising Expense
61104 Depreciation Expense - Vehicles
61105 Maintenance Expense
61106 Newspaper & Tabloid Expense
61107 Supplies Expense
61108 Income Tax Expense
61109 Depreciation Exp - Building
61110 Depreciation Exp - Equipment
61111 Electricity, Telp. & Water Expense
81101 Interest Revenue
81999 Other Revenue
91001 Bank Charge
91101 Interest Expense
91999 Other Expense
TOTAL
 PT JAYATAMA
JURNAL PENYESUAIAN
BULAN DESEMBER 2021

TGL NAMA AKUN REF DEBET CREDIT

2021
Des
 PT JAYA
NERACA
Desembe

NERACA SALDO AJP

KODE NAMA AKUN DEBET KREDIT DEBET
11101 Cash in Bank
11102 Petty Cash
11201 Account Receivable
11202 Allowance for Doubtful Debt
11203 Other Receivable
11301 Merchandise Inventory
11302 Office Supplies
11401 Value Added Tax - In (VAT In)
11402 Prepaid VAT
12101 Land
12201 Building at Cost
12202 Accum. Dep. - Building
12301 Office Equipment at Cost
12302 Accum. Dep. - Office Equipment
12401 Vehicle at Cost
12402 Accum. Dep. - Vehicle
21201 Accounts Payable
21202 Accrued Expense
21203 Dividend Payable
21204 Value Added Tax - VAT Out
21205 Income Tax Payable
22101 Bank Loans
31101 Common Stock
32101 Retained Earnings
32102 Dividend
38001 Income Summary
39999 Historical Balancing
41101 Sales of Merchandise
41102 Sales Discounts
41103 Sales Returns
42101 Service Income
51101 Cost of Goods Sold
51102 Purchase Discount
61101 Wages & Salaries Expense
61102 Uncollectible Accounts
61103 Advertising Expense
61104 Depreciation Expense - Vehicles
61105 Maintenance Expense
61106 Newspaper & Tabloid Expense
61107 Supplies Expense
61108 Income Tax Expense
61109 Depreciation Exp - Building
61110 Depreciation Exp - Equipment
61111 Electricity, Telp. & Water Expense
81101 Interest Revenue
81999 Other Revenue
91001 Bank Charge
91101 Interest Expense
91999 Other Expense
 PT JAYATAMA
NERACA LAJUR
Desember 2021

AJP NSD RUGI LABA

KREDIT DEBET KREDIT DEBET KREDIT
 NERACA
DEBET KREDIT
 PT JAYATAMA
PROFIT AND LOSS
'31 Desember 2021
 PT JAYATAMA
STATEMENTS OF CHANGE IN EQUITY
31 DESEMBER 2021
COMMOND
DESCRIPTION RETAIRNED EARNING TOTAL
STOCK
Balance, 1 Des 2021

Laba

Deviden
Total
 PT JAYATAMA
BALANCE SHEET
31 DESEMBER 2021
JAYATAMA
ANCE SHEET
SEMBER 2021
 PT JAYATAMA
CASH FLOW REPORT
DECEMBER 31, 2021
 PT JAYATAMA
JURNAL PENUTUP
31 DESEMBER 2021
TGL KETERANGAN REF DEBIT KREDIT
 PT JAYATAMA
POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2021
ACCOUNT
ACCOUNT NAME DEBIT CREDIT
NUMBER
11101 Cash in Bank
11102 Petty Cash
11201 Account Receivable
11202 Allowance for Doubtful Debt
11203 Other Receivable
11301 Merchandise Inventory
11302 Office Supplies
11401 Value Added Tax - In (VAT In)
11402 Prepaid VAT
12101 Land
12201 Building at Cost
12202 Accum. Dep. - Building
12301 Office Equipment at Cost
12302 Accum. Dep. - Office Equipment
12401 Vehicle at Cost
12402 Accum. Dep. - Vehicle
21201 Accounts Payable
21202 Accrued Expense
21203 Dividend Payable
21204 Value Added Tax - VAT Out
21205 Income Tax Payable
22101 Bank Loans
31101 Common Stock
32101 Retained Earnings
TOTAL