PT JAYATAMA

SALES JOURNAL
Month : December 2021
(in rupiahs)
DEBIT CREDIT
INVOICE POST
DATE DESCRIPTION Merchandise
NUMBER REF Accounts Receivable Cost of Good Sold Sales of Merchandise VAT Out
Inventory
Des 6 F/XII-001 Toko Lavender 289.712.500 188.125.000 263.375.000 26.337.500 188.125.000

2021 15 F/XII-002 Toko Marvello 224.743.750 145.973.050 204.312.500 20.431.250 145.973.050

24 F/XII-003 Toko Armida 289.712.500 188.184.471 263.375.000 26.337.500 188.184.471

TOTAL 804.168.750 522.282.521 731.062.500 73.106.250 522.282.521

1-1300 5-1100 4-1100 2-1400 1-1600

RECAPITULATION

DEBIT CREDIT

Account. No. Amount Account. No. Amount

1-1300 804.168.750 1-1600 522.282.521

5-1100 522.282.521 2-1400 73.106.250

4-1100 731.062.500

TOTAL 1.326.451.271 TOTAL 1.326.451.271

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 PT JAYATAMA
CASH RECEIPT JOURNAL
Month : December 2021
(in rupiahs)
DEBIT CREDIT
EVIDENCE POST
DATE Description OTHERS OTHERS
NUMBER REFF Cash in Bank Account Receivable
Acc. No Acc. Name Amount Acc. No Acc. Name Amount

Des 2 BKM/XII-001 Piutang Karyawan 1.875.000 1-1500 Other Receivable 1.875.000

2021 7 BKM/XII-002 Pelunasan Piutang Toko Armida 245.227.500 4-1200 Sales Discount 4.541.250 249.768.750
13 BKM/XII-003 Pelunasan Piutang Toko Lavender 228.112.500 228.112.500
14 BKM/XII-004 Pelunasan Piutang Toko Marvello 203.568.750 203.568.750
28 BKM/XII-005 Pelunasan Piutang Toko Lavender 274.312.500 274.312.500

TOTAL 953.096.250 4.541.250 955.762.500 1.875.000

1-1100 1-1300

RECAPITULATION

DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
1-1100 953.096.250 1-1300 955.762.500
4-1200 4.541.250 1-1500 1.875.000

TOTAL 957.637.500 TOTAL 957.637.500

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 PT JAYATAMA
PURCHASE JOURNAL
Month : December 2021
(in rupiahs)

DEBIT CREDIT
INVOICE
DATE DESCRIPTION POST REF Merchandise
NUMBER VAT In Account Payable
Inventory

Des 9 INV/AN/225 Pembelian PT Andara Rp 24.606.000 Rp 246.060.000 Rp 270.666.000

2021 20 INV/DR/085 Pembelian PT Dhirama Rp 18.664.950 Rp 186.649.500 Rp 205.314.450
26 INV/AN/310 Pembelian PT Andara Rp 13.505.000 Rp 135.050.000 Rp 148.555.000

TOTAL Rp 56.775.950 Rp 567.759.500 Rp 624.535.450

1-1800 1-1600 2-1100

RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
1-1600 Rp 567.759.500 2-1100 Rp 624.535.450
1-1800 Rp 56.775.950

TOTAL Rp 624.535.450 TOTAL Rp 624.535.450

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 PT JAYATAMA
CASH PAYMENT JOURNAL
Month : December 2021

(in rupiahs)

Page: 1

DEBIT CREDIT
EVIDENCE CHECK POST
DATE DESCRIPTION Account OTHERS OTHERS
NUMBER NO REF Cash in Bank
Payable Acc No Acc. Name Amount Acc No Acc. Name Amount
Dec 1 BKK/XII-001 Bagian Gaji dan Upah - 2-1200 Accrued Payable 31.250.000 31.250.000

2021 4 BKK/XII-002 Pembayaran Utang PT Andara - 325.875.000 316.987.500 5-1200 Purchase Discount 8.887.500

10 BKK/XII-003 Bank BCA - 2-2100 Bank Loan 9.000.000 13.950.000

9-1200 Interest Expense 4.950.000

17 BKK/XII-004 Pembayaran Utang PT Dhirama - 297.343.750 297.343.750

Electricity, Telp. &

19 BKK/XII-005 Pembayaran Listrik, Air dan Telepon - 6-2200 2.625.000 2.625.000
Water Exp.

29 BKK/XII-006 Penukaran Kendaraan - 1-2300 Vehicle at Cost 150.000.000 55.000.000 1-2300 Vehicle at Cost 151.000.000

Accum. Dep. - Gain/Loss on

1-2310 84.937.500 9-1300 28.937.500
Vehicle Exchange Assets
Maintenance
30 BKK/XII-007 Pembayaran Biaya Pemeliharaan Gedung - 6-1500 10.000.000 9.800.000 2-1500 Income Tax Payable 200.000
Expense

30 BKK/XII-008 Membayar Biaya Sewa Truk - 6-1900 Rent Expense 3.500.000 3.430.000 2-1500 Income Tax Payable 70.000

31 BKK/XII-009 Kasir Kas Kecil - 1-1700 Office Supplies 1.218.750 3.993.750

Advertising
6-1200 625.000
Expense
Maintenance
6-1500 650.000
Expense

Newspaper &
6-1600 500.000
Tabloid Expense

1-1700 Office Supplies 1.000.000

31 BKK/XII-010 Pembayaran Utang PT Andara - 270.666.000 270.666.000

TOTAL 893.884.750 300.256.250 1.005.046.000 189.095.000

2-1100 1-1100

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 Page: 2
RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
1-1700 2.218.750 1-1100 1.005.046.000
1-2300 150.000.000 1-2300 151.000.000
1-2310 84.937.500 2-1500 270.000
2-1100 893.884.750 5-1200 8.887.500
2-1200 31.250.000 9-1300 28.937.500
2-2100 9.000.000
6-1200 625.000
6-1500 10.650.000
6-1600 500.000

6-1900 3.500.000
6-2200 2.625.000
9-1200 4.950.000

-
TOTAL 1.194.141.000 TOTAL 1.194.141.000

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 PT JAYATAMA
GENERAL JOURNAL (MEMORIAL)
Month : December 2021
(in Rupiahs)

EVIDENCE
DATE DESCRIPTION POST REFF DEBIT CREDIT
NO

Dec 8 NK/XII-001 Sales Return 4-1300 Rp 14.000.000

2021 Value Added Tax - VAT Out 2-1400 Rp 1.400.000

Accounts Receivable 1-1300 Rp 15.400.000

Merchandise Inventory 1-1600 Rp 10.000.000

Cost of goods Sold 5-1100 Rp 10.000.000

(Retur Penjualan Tok o Lavender)

21 BM/XII-001 Uncollectible Accounts 6-1200 Rp 7.700.000

Accounts Receivable 1-1300 Rp 7.700.000

(Penghapusan Piutang Tok o Berlan)

22 ND/XII-001 Accounts Payable 2-1100 Rp 22.012.100

Value Added Tax - In (VAT In) 1-1800 Rp 2.001.100

Merchandise Inventory 1-1600 Rp 20.011.000

(Retur Pembelian PT Dhirama)

TOTAL Rp 55.112.100 Rp 55.112.100

RECAPITULATION

ACC. NO DEBIT ACC. NO CREDIT

1-1600 Rp 10.000.000 1-1300 Rp 23.100.000

2-1100 Rp 22.012.100 1-1600 Rp 20.011.000
2-1400 Rp 1.400.000 1-1800 Rp 2.001.100
4-1300 Rp 14.000.000 5-1100 Rp 10.000.000
6-1200 Rp 7.700.000

TOTAL Rp 55.112.100 TOTAL Rp 55.112.100

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 PT JAYATAMA
PETTY CASH BOOK
Month : December 2021
(in rupiahs)

DEBIT
EVIDENCE NEWPAPER
DATE DESCRIPTION CASH IN CASH OUT OFFICE MAINTENANCE ADVERTISING
NO &TABLOID
SUPPLIES EXPENSE EXPENSE
EXPENSE
01/12/2021 Saldo Awal 10.000.000
05/12/2021 VKK/XII-001 Pembelian Perlengkapan 1.218.750 1.218.750
11/12/2021 VKK/XII-002 Pembayaran Biaya Iklan 625.000 625.000
23/12/2021 VKK/XII-003 Perbaikan Lantai Toko 650.000 650.000
24/12/2021 VKK/XII-004 Pembayaran Biaya Koran & Tabloid 500.000 500.000
27/12/2021 VKK/XII-005 Pembelian Perlengkapan 1.000.000 1.000.000

TOTAL 10.000.000 3.993.750 2.218.750 650.000 500.000 625.000

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 PT JAYATAMA
ACCOUNT RECEIVABLE SUBSIDIARY LEDGER
Month : December 2021

DEBITOR : Toko Armida NO. : C001

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

Dec 1 Beginning Balance Rp 249.768.750

2021 7 Cash Receipt Journal Rp 249.768.750 Rp -
24 Sales Journal Rp 289.712.500 Rp 289.712.500
Rp 289.712.500
Rp 289.712.500

DEBITOR : Toko Lavender NO. : C002

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

Dec 1 Beginning Balance Rp 228.112.500

2021 6 Sales Journal Rp 289.712.500 Rp 517.825.000
8 General Journal Rp 15.400.000 Rp 502.425.000
13 Cash Receipt Journal Rp 228.112.500 Rp 274.312.500
28 Cash Receipt Journal Rp 274.312.500 Rp -

DEBITOR : Toko Marvello NO. : C003

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

Dec 1 Beginning Balance Rp 203.568.750

2021 14 Cash Receipt Journal Rp 203.568.750 Rp -
15 Sales Journal Rp 224.743.750 Rp 224.743.750
Rp 224.743.750
Rp 224.743.750

DEBITOR : Toko Berlan NO. : C004

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

Dec 1 Beginning Balance Rp 15.400.000

2021 21 General Journal Rp 7.700.000 Rp 7.700.000
Rp 7.700.000
Rp 7.700.000
Rp 7.700.000

PT JAYATAMA
ACCOUNT PAYABLE SUBSIDIARY LEDGER
Month : December 2021

CREDITOR : PT Dhirama NO. : S001

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

Dec 1 Beginning Balance Rp 297.343.750

2021 17 Cash Payment Journal Rp 297.343.750 Rp -
20 Purchase Journal Rp 205.314.450 Rp 205.314.450
22 General Journal Rp 22.012.100 Rp 183.302.350
Rp 183.302.350

CREDITOR : PT Andara NO. : S002

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT

Dec 1 Beginning Balance Rp 325.875.000

2021 4 Cash Payment Journal Rp 325.875.000 Rp -
9 Purchase Journal Rp 270.666.000 Rp 270.666.000
26 Purchase Journal Rp 148.555.000 Rp 419.221.000
31 Cash Payment Journal Rp 270.666.000 Rp 148.555.000

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 PT JAYATAMA
INVENTORY CARDS
(in Rupiahs)

ITEM NAME : Lemari Pajang Tipe 1 METHOD : AVERAGE

IN (PURCHASE) OUT (SALES) BALANCE
EVIDENCE
DATE DESCRIPTION PRICE PRICE PRICE
NUMBER QTY AMOUNT QTY AMOUNT QTY AMOUNT
PER UNIT PER UNIT PER UNIT
Dec 1 Beginning Balance 45 4.062.500 182.812.500
2021 6 F/XII-001 Toko Lavender 20 4.062.500 81.250.000 25 4.062.500 101.562.500
8 NK/XII-001 Retur Toko Lavender -1 4.062.500 (4.062.500) 26 4.062.500 105.625.000
9 INV/AN/225 Pembelian PT Andara 24 4.065.000 97.560.000 50 4.063.700 203.185.000
15 F/XII-002 Toko Marvello 14 4.063.700 56.891.800 36 4.063.700 146.293.200
20 INV/DR/085 Pembelian PT Dhirama 24 4.063.000 97.512.000 60 4.063.420 243.805.200
22 ND/XII-001 Retur PT Dhirama -2 4.063.000 (8.126.000) 58 4.063.434 235.679.200
24 F/XII-003 Toko Armida 20 4.063.434 81.268.690 38 4.063.434 154.410.510
26 INV/AN/310 Pembelian PT Andara 10 4.025.000 40.250.000 48 4.055.427 194.660.510

Persediaan Akhir Barang 48 4.055.427 194.660.510

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 PT JAYATAMA
INVENTORY CARDS
(in Rupiahs)
ITEM NAME : Lemari Pajang Tipe 2 METHOD : AVERAGE
IN (PURCHASE) OUT (SALES) BALANCE
EVIDENCE
DATE DESCRIPTION PRICE PRICE PRICE
NUMBER QTY AMOUNT QTY AMOUNT QTY AMOUNT
PER UNIT PER UNIT PER UNIT
Dec 1 Beginning Balance 42 5.937.500 249.375.000
2021 6 F/XII-001 Toko Lavender 18 5.937.500 106.875.000 24 5.937.500 142.500.000
8 NK/XII-001 Retur Toko Lavender -1 5.937.500 (5.937.500) 25 5.937.500 148.437.500
9 INV/AN/225 Pembelian PT Andara 25 5.940.000 148.500.000 50 5.938.750 296.937.500
15 F/XII-002 Toko Marvello 15 5.938.750 89.081.250 35 5.938.750 207.856.250
20 INV/DR/085 Pembelian PT Dhirama 15 5.942.500 89.137.500 50 5.939.875 296.993.750
22 ND/XII-001 Retur PT Dhirama -2 5.942.500 (11.885.000) 48 5.939.766 285.108.750
24 F/XII-003 Toko Armida 18 5.939.766 106.915.781 30 5.939.766 178.192.969
26 INV/AN/310 Pembelian PT Andara 16 5.925.000 94.800.000 46 5.934.630 272.992.969

Persediaan Akhir Barang Dagang 46 5.934.630 272.992.969

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