Metode AVERAGE

Item No. Type 1

PER
In
Date Description
Unit Price
Des Balance
6 Sales
8 Sales Return
9 Purchase 24 Rp 4,065,000
15 Sales
20 Purchase 24 Rp 4,063,000
22 Purchase Return (2) Rp 4,063,000
24 Sales 20 Rp 4,063,434
26 Purchase 10 Rp 4,025,000
 PT JAYATAMA
INVENTORY CARD
PERIODE 31 DESEMBER 2021
In Out Balance
Amount Unit Price Amount Unit
45
20 Rp 4,062,500 Rp 81,250,000 25
(1) Rp 4,062,500 -Rp 4,062,500 26
Rp 97,560,000 50
14 Rp 4,063,700 Rp 56,891,800 36
Rp 97,512,000 60
-Rp 8,126,000 58
Rp 81,268,690 38
Rp 40,250,000 48
 Balance
Price Amount
Rp 4,062,500 Rp 182,812,500
Rp 4,062,500 Rp 101,562,500
Rp 4,062,500 Rp 105,625,000
Rp 4,063,700 Rp 203,185,000
Rp 4,063,700 Rp 146,293,200
Rp 4,063,420 Rp 243,805,200
Rp 4,063,434 Rp 235,679,200
Rp 4,063,434 Rp 154,410,510
Rp 4,055,427 Rp 194,660,510
Metode AVERAGE
Item No. Type 2
PER
In
Date Descripton
Unit Price
Des Balance
6 Sales
8 Sales Return
9 Purchase 25 Rp 5,940,000
15 Sales
20 Purchase 15 Rp 5,942,500
22 Purchase Return (2) Rp 5,942,500
24 Sales 18 Rp 5,939,766
26 Purchase 16 Rp 5,925,000
 PT JAYATAMA
INVENTORY CARD
PERIODE 31 DESEMBER 2021
In Out Balance
Amount Unit Price Amount Unit
42
18 Rp 5,937,500 Rp 106,875,000 24
(1) Rp 5,937,500 Rp 5,937,500 25
Rp 148,500,000 50
15 Rp 5,938,750 Rp 89,081,250 35
Rp 89,137,500 50
-Rp 11,885,000 48
Rp 106,915,781 30
Rp 94,800,000 46
 Balance
Price Amount
Rp 5,937,500 Rp 249,375,000
Rp 5,937,500 Rp 142,500,000
Rp 5,937,500 Rp 148,437,500
Rp 5,938,750 Rp 296,937,500
Rp 5,938,750 Rp 207,856,250
Rp 5,938,750 Rp 296,993,750
Rp 5,939,766 Rp 285,108,750
Rp 5,939,766 Rp 178,192,969
Rp 5,934,630 Rp 272,992,969
 PT JAYATAMA
PURCHASE JOURNAL
PERIODE 31 DESEMBER 2021
Faktur Debt
Date Description Ref
No M. Inventory
Des 9 124/AN PT Andara Rp 246,060,000
20 089/Dr PT Dhirama Rp 186,649,500
26 130/AN PT Andara Rp 135,050,000
Rp 567,759,500
Amount
Rp 624
L RECAPITULATION
2021 Debt Credit
Debt Credit Acc. No Amount Acc. No
PPN Income Accounts Payable 11301 Rp 567,759,500 21201
Rp 24,606,000 Rp 270,666,000 11401 Rp 56,775,950
Rp 18,664,950 Rp 205,314,450
Rp 13,505,000 Rp 148,555,000
Rp 56,775,950
Rp 624,535,450
624,535,450
Rp 624,535,450 Rp 624,
TULATION
Credit
Amount
Rp 624,535,450

Rp 624,535,450
 PT JAYATAMA
SALES JOURNAL
PERIODE 31 DESEMBER 2021
Date Invoice Description Ref
No
Des 6 71/PJ Toko Lavender
15 72/PJ Toko Marvello
24 73/PJ Toko Arminda

Amount
 PT JAYATAMA
SALES JOURNAL RECAPITU
ODE 31 DESEMBER 2021 Debt
Debt Credit Acc. No
Account Receivable Sales Vat Out 11201
Rp 289,712,500 Rp 263,375,000 Rp 26,337,500
Rp 224,743,750 Rp 204,312,500 Rp 20,431,250
Rp 289,712,500 Rp 263,375,000 Rp 26,337,500
Rp 731,062,500 Rp 73,106,250
Rp 804,168,750
Rp 804,168,750
Rp 804,168,750
 RECAPITULATION
Debt Credit
Amount Acc. No Amount
Rp 804,168,750 21204 Rp 73,106,250
41101 Rp 731,062,500

Rp 804,168,750 Rp 804,168,750
 CA
PERIO
Evidance
Date Description Ref
No Cash In Bank
Des 2 01/BKM Pelunasan Piutang Karyawan Rp 1,875,000
7 02/BKM Toko Arminda Rp 244,773,375
13 03/BKM Toko Lavender Rp 228,112,500
14 04/BKM Toko Marvello Rp 203,568,750
28 05/BKM Toko Lavender Rp 274,312,500
Rp 952,642,125
Amount
Rp
 PT JAYATAMA
CASH RECEIPT JOURNAL
PERIODE 31 DESEMBER 2021
Debt Credit
Other Other
Acc. No Account Name Amount Accounts Receivable Acc. No
11203
41102 Sales Discount Rp 4,995,375 Rp 249,768,750
Rp 228,112,500
Rp 203,568,750
Rp 274,312,500
Rp 4,995,375 Rp 955,762,500
957,637,500 Rp
 Credit
Other
Account Name Amount
Other Receivable Rp 1,875,000

Rp 1,875,000
957,637,500

RECAPITULATION
Debt Credit
Acc. No Amount Acc. No
11101 Rp 952,642,125 11201
41102 Rp 4,995,375 11203

Rp 957,637,500 Rp 95
TULATION
Credit
Amount
Rp 955,762,500
Rp 1,875,000

Rp 957,637,500
 PE

Date Invoice Description Ref

No Accounts Payable
Des 1 01/BKK Pbyr. Gaji dan Upah Bln Nov.
3 02/BKK PT Andara Rp 325,875,000
10 03/BKK Pbyr. Angsuran Utang Bank

17 04/BKK PT Dhirama Rp 297,343,750

Pbyr. Listrik, Air, dan Telpon
19 05/BKK
Bln Nov
30 06/BKK Pengisian kembali kas Kecil
31 07/BKK PT Andara Rp 270,666,000
Rp 893,884,750
Amount
Rp
 PT JAYATAMA
CASH PAYMENT JOUNAL
PERIODE 31 DESEMBER 2021
Debt Credit
Other
Acc. No Account Name Amount Cash In Bank Acc. No
21202 Accrued Expense Rp 31,250,000 Rp 31,250,000
Rp 316,098,750 51102
22101 Bank Loans Rp 9,000,000
Rp 13,950,000
91101 Interest Expense Rp 4,950,000
Rp 297,343,750

61111 Electricity, Telp, & Water Expenes Rp 2,625,000 Rp 2,625,000

11102 Petty Cash Rp 3,993,750 Rp 3,993,750

Rp 270,666,000
Rp 51,818,750 Rp 935,927,250
945,703,500 Rp
 Credit
Other
Account Name Amount

Purchasse Discount Rp 9,776,250

Rp 9,776,250
945,703,500

RECAPITULATION
Debt Credit
Acc. No Amount Acc. No
11102 Rp 3,993,750 11101
21201 Rp 893,884,750 51102
21202 Rp 31,250,000
22101 Rp 9,000,000
61111 Rp 2,625,000
91101 Rp 4,950,000

Rp 945,703,500 Rp 945,
TULATION
Credit
Amount
Rp 935,927,250
Rp 9,776,250

Rp 945,703,500
Metode Fluctuation Fund System PT JAYATAMA
PETTY CASH
PERIODE 31 DESEMBER 2021
Date Description
Des 4 Store Supplies
Petty Cash
11 Advertising Expense
Petty Cash
23 Maintenance Expense
Petty Cash
25 Newspaper & Tabloid Expense
Petty Cash
27 Store Supplies
Petty Cash

Amount
 PT JAYATAMA
PETTY CASH
DE 31 DESEMBER 2021
Debt Credit RECAPITULATION
Rp 1,218,750 Debt
Rp 1,218,750 Acc. No Amount
Rp 625,000 11302 Rp 2,218,750
Rp 625,000 61103 Rp 625,000
Rp 650,000 61105 Rp 650,000
Rp 650,000 61106 Rp 500,000
Rp 500,000
Rp 500,000
Rp 1,000,000 Rp 3,993,750
Rp 1,000,000

Rp 3,993,750 Rp 3,993,750
RECAPITULATION
Credit
Acc. No Amount
11102 Rp 3,993,750

Rp 3,993,750
 PT JAYATAMA
GENERAL JOURNAL
PERIODE 31 DESEMBER 2021
Date Description Ref Debt
Des 6 Cost of goods Sold Rp 188,125,000
Merchandise Inventory
8 sales Return Rp 14,000,000
PPN Outcome Rp 1,400,000
Accounts Receivable
Merchandise Inventory Rp 10,000,000
Cost of Goods Sold
15 Cost of goods Sold Rp 145,973,050
Merchandise Inventory
21 Uncollectible Accounts Rp 7,700,000
Accounts Receivable
22 Accounts Payable Rp 22,012,100
Merchandise Inventory
PPN Income
24 Cost of goods Sold Rp 188,184,471
Merchandise Inventory

Amount Rp 577,394,621
 RECAPITULATION
Credit Debt Credit
Acc. No Amount Acc. No
Rp 188,125,000 11301 Rp 10,000,000 11201
21201 Rp 22,012,100 11301
21204 Rp 1,400,000 11401
Rp 15,400,000 41103 Rp 14,000,000 51101
51101 Rp 522,282,521
Rp 10,000,000 61102 Rp 7,700,000
Rp 577,394,621 Rp 577,394,621
Rp 145,973,050

Rp 7,700,000

Rp 20,011,000
Rp 2,001,100

Rp 188,184,471

Rp 577,394,621
TULATION
Credit
Amount
Rp 23,100,000
Rp 542,293,521
Rp 2,001,100
Rp 10,000,000

Rp 577,394,621
 PT JAYATAMA
GENERAL LADGER
PERIODE 31 DESEMBER 2021

Acc : Cash In Bank No : 11101

Debt Credit
01/12 Balance Rp 875,721,100 31/12 JPK
31/12 JNK Rp 952,642,125
Amount Rp 1,828,363,225
Saldo Rp 892,435,975
31/12 AJP Rp 1,341,000
Amount Rp 893,776,975

Acc : Petty Cash No : 11102

Debt Credit
01/12 Balance Rp 10,000,000 31/12 PC
31/12 JPK Rp 3,993,750
Amount Rp 13,993,750
Saldo Rp 10,000,000

Acc : Accounts Receivable No : 11201

Debt Credit
01/12 Balance Rp 696,850,000 31/12 JU
31/12 JPN Rp 804,168,750 31/12 JNK
Amount Rp 1,501,018,750 Amount
Saldo Rp 522,156,250

Acc : Allowance for Doubtful Debt No : 11202

Debet Credit
01/12 Balance
31/12 AJP
Amount

Acc : Other Receivable No : 11203

Debet Credit
01/12 Balance Rp 1,875,000 31/12 JNK
Saldo -

Acc : Merchandise Inventory No : 11301

 Debet Credit
01/12 Balance Rp 432,187,500 31/12 JU
31/12 JPB Rp 567,759,500
31/12 JU Rp 10,000,000
Amount Rp 1,009,947,000
Saldo Rp 467,653,479

Acc : Office Supplies No : 11302

Debet Credit
01/12 Balance Rp 1,525,000 31/12 AJP
31/12 PC Rp 2,218,750
Amount Rp 3,743,750
Saldo Rp 1,300,000

Acc : VAT IN No : 11401

Debet Credit
31/12 JPB Rp 56,775,950 31/12 JU
Saldo Rp 54,774,850 31/12 AJP
Saldo -

Acc : Prepaid VAT No : 11402

Debet Credit
01/12 Balance Rp 740,906,250 31/12 AJP
Saldo Rp 723,974,850

Acc : Land No : 12101

Debet Credit
01/12 Balance Rp 500,000,000

Acc : Building at Cost No : 12201

Debet Credit
01/12 Balance Rp 1,250,000,000

Acc : Accum. Dep. Building No : 12202

Debet Credit
01/12 Balance
31/12 AJP
Amount
Acc : Office Equipment at Cost No : 12301
Debet Credit
01/12 Balance Rp 150,000,000

Acc : Accum. Dep. Office Equipment No : 12302

Debet Credit
01/12 Balance
31/12 AJP
Amount

Acc : Vehicle at Cost No : 12401

Debet Credit
01/12 Balance Rp 271,000,000

Acc : Accum. Dep. Vehicle No : 12402

Debet Credit
01/12 Balance
31/12 AJP
Amount

Acc : Accounts Payable No : 21201

Debet Credit
31/12 JU Rp 22,012,100 01/12 Balance
31/12 JPK Rp 893,884,750 31/12 JPB
Amount Rp 915,896,850 Amount
Saldo

Acc : Accrued Expense No : 21202

Debet Credit
31/12 JPK Rp 31,250,000 01/12 Balance
31/12 AJP

Acc : Dividend Payable No : 21203

Debet Credit
31/12 AJP

Acc : VAT Out No : 21204

Debet Credit
 31/12 JU Rp 1,400,000 31/12 JPN
31/12 AJP Rp 71,706,250 Saldo
Saldo -

Acc : Income Tax Payable No : 21205

Debet Credit
31/12 AJP
31/12 AJP
Amount

Acc : Bank Loans No : 22101

Debet Credit
31/12 JPK Rp 9,000,000 01/12 Balance
Saldo

Acc : Common Stock No : 31101

Debet Credit
01/12 Balance

Acc : Retained Earnings No : 32101

Debet Credit
31/12 J.Pt Rp 37,500,000 01/12 Balance
31/12 J.Pt
Amount
Saldo

Acc : Dividend No : 32102

Debet Credit
31/12 AJP Rp 37,500,000 31/12 J.Pt
Saldo -

Acc : Income Summary No : 38001

Debet Credit
31/12 J.Pt Rp 6,943,997,198 31/12 J.Pt
31/12 J.Pt Rp 1,259,566,052
Amount Rp 8,203,563,250
Saldo -
Acc : Historical Balancing No : 39999
Debet Credit
- -

Acc : Sales of Merchandise No : 41101

Debet Credit
31/12 J.Pt Rp 8,140,125,000 01/12 Balance
31/12 JPN
Amount
Saldo -

Acc : Sales Discounts No : 41102

Debet Credit
01/12 Balance Rp 45,800,000 31/12 J.Pt
31/12 JNK Rp 4,995,375
Amount Rp 50,795,375
Saldo -

Acc : Sales Returns No : 41103

Debet Credit
01/12 Balance Rp 24,062,500 31/12 J.Pt
31/12 JU Rp 14,000,000
Amount Rp 38,062,500
Saldo -

Acc : Service Income No : 42101

Debet Credit
31/12 J.Pt Rp 12,456,000 01/12 Balance
Saldo -

Acc : Cost of Goods Sold No : 51101

Debet Credit
01/12 Balance Rp 5,512,187,500 31/12 JU
31/12 JU Rp 522,282,521 31/12 J.Pt
Amount Rp 6,034,470,021
Saldo Rp 6,024,470,021
 Saldo -

Acc : Purchase Discount No : 51102

Debet Credit
31/12 J.Pt Rp 34,888,550 01/12 Balance
31/12 JPK
Amount
Saldo -

Acc : Wages & Salaries Expense No : 61101

Debet Credit
01/12 Balance Rp 343,750,000 31/12 J.Pt
31/12 AJP Rp 31,250,000
Amount Rp 375,000,000
Saldo -

Acc : Uncollectible Accounts No : 61102

Debet Credit
01/12 Balance Rp 6,000,000 31/12 J.Pt
31/12 JU Rp 7,700,000
Amount Rp 13,700,000
31/12 JP Rp 3,474,625
Amount Rp 17,174,625
Saldo -

Acc : Advertising Expense No : 61103

Debet Credit
01/12 Balance Rp 6,875,000 31/12 JP.t
31/12 PC Rp 625,000
Amount Rp 7,500,000
Saldo -

Acc : Depreciation Expense - Vehicles No : 61104

Debet Credit
01/12 Balance Rp 17,737,500 31/12 J.Pt
31/12 AJP Rp 1,612,500
Amount Rp 19,350,000
Saldo -
Acc : Maintenance Expense No : 61105
Debet Credit
01/12 Balance Rp 7,150,000 31/12 J.Pt
31/12 PC Rp 650,000
Amount Rp 7,800,000
Saldo -

Acc : Newspaper & Tabloid Expense No : 61106

Debet Credit
01/12 Balance Rp 5,500,000 31/12 J.Pt
31/12 PC Rp 500,000
Amount Rp 6,000,000
Saldo -

Acc : Supplies Expense No : 61107

Ddebet Credit
01/12 Balance Rp 13,365,000 31/12 J.Pt
31/12 AJP Rp 2,443,750
Amount Rp 15,808,750
Saldo -

Acc : Income Tax Expense No : 61108

Debet Credit
31/12 AJP Rp 269,573,657 31/12 JP.t
Saldo -

Acc : Depreciation Exp - Building No : 61109

Debet Credit
01/12 Balance Rp 22,000,000 31/12 J.Pt
31/12 AJP Rp 2,000,000
Amount Rp 24,000,000
Saldo -

Acc : Depreciation Exp - Equpment No : 61110

Debet Credit
01/12 Balance Rp 3,850,000 31/12 J.Pt
31/12 AJP Rp 350,000
 Amount Rp 4,200,000
Saldo -

Acc : Electricity, Telp & Water Expense No : 61111

Debet Credit
01/12 Balance Rp 21,569,070 31/12 J.Pt
31/12 JPK Rp 2,625,000.00
Amount Rp 24,194,070.00
Saldo -

Acc : Interest Revenue No : 81101

Debet Credit
31/12 J.Pt Rp 14,766,700 01/12 Balance
AJP
31/12 Amount
Saldo -

Acc : Other Revenue No : 81999

Debet Credit
31/12 J.Pt Rp 1,327,000 01/12 Balance
Saldo -

Acc : Bank Charge No : 91001

Debet Credit
01/12 Balance Rp 607,500 31/12 J.Pt
31/12 AJP Rp 60,700
Amount Rp 668,200
Saldo -

Acc : Interest Expense No : 91101

Debet Credit
01/12 Balance Rp 54,450,000 31/12 J.Pt
31/12 JPK Rp 4,950,000
Amount Rp 59,400,000
Saldo -

Acc : Other Expense No : 91999

Debet Credit
- -
Credit
Rp 935,927,250

Credit
Rp 3,993,750

Credit
Rp 23,100,000
Rp 955,762,500
Rp 978,862,500

Credit
Rp 6,968,500
Rp 3,474,625
Rp 10,443,125

Credit
Rp 1,875,000
-
Credit
Rp 542,293,521

Credit
Rp 2,443,750

Credit
Rp 2,001,100
Rp 54,774,850
-

Credit
Rp 16,931,400

Credit

Credit

Credit
Rp 166,000,000
Rp 2,000,000
Rp 168,000,000
Credit

Credit
Rp 29,050,000
Rp 350,000
Rp 29,400,000

Credit

Credit
Rp 112,387,500
Rp 1,612,500
Rp 114,000,000

Credit
Rp 623,218,750
Rp 624,535,450
Rp 1,247,754,200
Rp 331,857,350

Credit
Rp 31,250,000
Rp 31,250,000

Credit
Rp 33,750,000

Credit
 Rp 73,106,250
Rp 71,706,250
-

Credit
Rp 3,750,000
Rp 269,573,657
Rp 273,323,657

Credit
Rp 369,000,000
Rp 360,000,000

Credit
Rp 300,000,000

Credit
Rp 1,915,771,370
Rp 1,259,566,052
Rp 3,175,337,422
Rp 3,137,837,422

Credit
Rp 37,500,000
-

Credit
Rp 8,203,563,250

-
Credit
-

Credit
Rp 7,409,062,500
Rp 731,062,500
Rp 8,140,125,000
-

Credit
Rp 50,795,375

Credit
Rp 38,062,500

Credit
Rp 12,456,000
-

Credit
Rp 10,000,000
Rp 6,024,470,021
 -

Credit
Rp 25,112,300
Rp 9,776,250
Rp 34,888,550
-

Credit
Rp 375,000,000

Credit
Rp 17,174,625

Credit
Rp 7,500,000

Credit
Rp 19,350,000

-
Credit
Rp 7,800,000

Credit
Rp 6,000,000

Credit
Rp 15,808,750

Credit
Rp 269,573,657
-

Credit
Rp 24,000,000

Credit
Rp 4,200,000
 -

Credit
Rp 24,194,070

Credit
Rp 13,365,000
Rp 1,401,700
Rp 14,766,700
-

Credit
Rp 1,327,000
-

Credit
Rp 668,200

Credit
Rp 59,400,000

-
Credit
-
 PT JAYATAMA
TRIAL BALANCE
PERIODE 31 DESEMBER 2021
Acc. No Account Name Debt
11101 Cash In Bank Rp 892,435,975
11102 Petty Cash Rp 10,000,000
11201 Accounts Receivable Rp 522,156,250
11202 Allowance for Doubtful Debt -
11203 Other Receivable -
11301 Merchandise Inventory Rp 467,653,479
11302 Office Supplies Rp 3,743,750
11401 VAT In Rp 54,774,850
11402 Prepaid VAT Rp 740,906,250
12101 Land Rp 500,000,000
12201 Building at Cost Rp 1,250,000,000
12202 Accum. Dep - Building -
12301 Office Equipment at Cost Rp 150,000,000
12302 Accum. Dep - Office Equipment -
12401 Vehicle at Cost Rp 271,000,000
12402 Accum. Dep - Vehicle -
21201 Accounts Payable -
21202 Accrued Expense -
21203 Dividend Payable -
21204 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 Rp 50,795,375
41103 Sales Returns Rp 38,062,500
42101 Service Income -
51101 Cost of Goods Sold Rp 6,024,470,021
51102 Purchase Discount -
61101 Wages & Salaries Expense Rp 343,750,000
61102 Uncollectible Accounts Rp 13,700,000
61103 Advertising Expense Rp 7,500,000
61104 Depreciation Expense - Vehicles Rp 17,737,500
61105 Maintenance Expense Rp 7,800,000
61106 Newspaper & Tabliod Expense Rp 6,000,000
61107 Supplies Expense Rp 13,365,000
61108 Income Tax Expense -
61109 Depreciation Exp - Building Rp 22,000,000
61110 Depreciation Exp - Equipment Rp 3,850,000
61111 Electricity, Telp. & Water Expense Rp 24,194,070
81101 Interest Revenue -
81999 Other Revenue -
91001 Bank Charge Rp 607,500
91101 Interest Expense Rp 59,400,000
91999 Other Expense -
Amount Rp 11,495,902,520
1
Credit
-
-
-
Rp 6,968,500
-
-
-
-
-
-
-
Rp 166,000,000
-
Rp 29,050,000
-
Rp 112,387,500
Rp 331,857,350
-
-
Rp 71,706,250
-
Rp 360,000,000
Rp 300,000,000
Rp 1,915,771,370
-
-
-
Rp 8,140,125,000
-
-
Rp 12,456,000
-
Rp 34,888,550
-
-
-
-
-
-
-
-
 -
-
-
Rp 13,365,000
Rp 1,327,000
-
-
-
Rp 11,495,902,520
 PT JAYATAMA
ADJUSTING ENTRY
PERIODE 31 DESEMBER 2021
Date Description Ref Debt
Des 31 Cash In Bank 11101 Rp 1,341,000
Bank Charge 91001 Rp 60,700
Interest Revenue 81101
31 Supplies Expense 61107 Rp 2,443,750
Office Supplies 11302
Uncollectible Accounts 61102 Rp 3,474,625
Allowance for Doubtful Debt 11202
31 Depreciation Exp. - Building 61109 Rp 2,000,000
Accum. Dep. - Building 12202
Depreciation Exp. - Equipment 61110 Rp 350,000
Accum. Dep. - Office Equipment 12302
Depreciation Exp. - Vehicle 61104 Rp 1,612,500
Accum. Dep. -Vehicle 12402
31 Wages & Salaries Expense 61101 Rp 31,250,000
Accrued Expense 21202
31 Dividend 32102 Rp 37,500,000
Dividen Payable 21201
Income Tax Payable 21205
31 VAT Out 21204 Rp 71,706,250
VAT In 11401
Prpaid VAT 11402
Income Tax Expense 61108 -
Income Tax Payable 21205 -

Amount Rp 151,738,825
 Credit

Rp 1,401,700

Rp 2,443,750

Rp 3,474,625

Rp 2,000,000

Rp 350,000

Rp 1,612,500

Rp 31,250,000

Rp 33,750,000
Rp 3,750,000

Rp 54,774,850
Rp 16,931,400
-
-

Rp 151,738,825
 Trial Balance
Acc. No Descriptions
Debt
11101 Cash In Bank Rp 892,435,975
11102 Petty Cash Rp 10,000,000
11201 Accounts Receivable Rp 522,156,250
11202 Allowance for Doubtful Debt
11203 Other Receivable -
11301 Merchandise Inventory Rp 467,653,479
11302 Office Supplies Rp 3,743,750
11401 VAT In Rp 54,774,850
11402 Prepaid VAT Rp 740,906,250
12101 Land Rp 500,000,000
12201 Building at Cost Rp 1,250,000,000
12202 Accum. Dep - Building
12301 Office Equipment at Cost Rp 150,000,000
12302 Accum. Dep - Office Equipment
12401 Vehicle at Cost Rp 271,000,000
12402 Accum. Dep - Vehicle
21201 Accounts Payable
21202 Accrued Expense -
21203 Dividend Payable -
21204 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 Rp 50,795,375
41103 Sales Returns Rp 38,062,500
42101 Service Income
51101 Cost of Goods Sold Rp 6,024,470,021
51102 Purchase Discount
61101 Wages & Salaries Expense Rp 343,750,000
61102 Uncollectible Accounts Rp 13,700,000
61103 Advertising Expense Rp 7,500,000
61104 Depreciation Expense - Vehicles Rp 17,737,500
61105 Maintenance Expense Rp 7,800,000
61106 Newspaper & Tabliod Expense Rp 6,000,000
61107 Supplies Expense Rp 13,365,000
61108 Income Tax Expense -
61109 Depreciation Exp - Building Rp 22,000,000
61110 Depreciation Exp - Equipment Rp 3,850,000
61111 Electricity, Telp. & Water Expense Rp 24,194,070
81101 Interest Revenue
81999 Other Revenue
91001 Bank Charge Rp 607,500
91101 Interest Expense Rp 59,400,000
91999 Other Expense -
Rp 11,495,902,520
Income Before Tax
 PT JAYATAMA
WORKSHEET
PERIODE 31 DESEMBER 2021
Trial Balance Adjusting Entry Adjusted Trial Balance
Credit Debt Credit Debt
Rp 1,341,000 Rp 893,776,975
- - Rp 10,000,000
- - Rp 522,156,250
Rp 6,968,500 Rp 3,474,625
- - - -
- - Rp 467,653,479
Rp 2,443,750 Rp 1,300,000
Rp 54,774,850 -
Rp 16,931,400 Rp 723,974,850
- - Rp 500,000,000
- - Rp 1,250,000,000
Rp 166,000,000 Rp 2,000,000
- - Rp 150,000,000
Rp 29,050,000 Rp 350,000
- - Rp 271,000,000
Rp 112,387,500 Rp 1,612,500
Rp 331,857,350 - -
Rp 31,250,000
- Rp 33,750,000
Rp 71,706,250 Rp 71,706,250 -
- Rp 3,750,000
Rp 360,000,000 - -
Rp 300,000,000 - -
Rp 1,915,771,370 - -
- Rp 37,500,000 Rp 37,500,000
- - - -
- - - -
Rp 8,140,125,000 - -
- - Rp 50,795,375
- - Rp 38,062,500
Rp 12,456,000 - -
- - Rp 6,024,470,021
Rp 34,888,550 - -
Rp 31,250,000 Rp 375,000,000
Rp 3,474,625 Rp 17,174,625
- - Rp 7,500,000
Rp 1,612,500 Rp 19,350,000
- - Rp 7,800,000
- - Rp 6,000,000
 Rp 2,443,750 Rp 15,808,750
- - - -
Rp 2,000,000 Rp 24,000,000
Rp 350,000 Rp 4,200,000
- - Rp 24,194,070
Rp 13,365,000 Rp 1,401,700
Rp 1,327,000 - -
Rp 60,700 Rp 668,200
- - Rp 59,400,000
- - - -
Rp 11,495,902,520 Rp 151,738,825 Rp 151,738,825 Rp 11,501,785,095

Penyesuaian untuk Dokumen 32

PKP = Rp 4.800.000.000 / Sales of Merchandise x Laba
PKP = Rp 4.800.000.000 / Rp 8.140.125.000 x Rp 1.529.139.709
PKP = Rp 901.690.159

Yang Mendapatkan Fasilitas

= 50% x 25% x Rp 901.690.159
Rp 112,711,270

Yang Tidak Mendapatkan Fasilitas

25% x Total Laba - PKP
Rp 156,862,388

Total Pajak
Rp 112.711.270 + Rp 156.862.388
Rp 269,573,657
31/12 (D)
Income Tax Expense Rp 269,573,657
Income Tax Payable
Adjusted Trial Balance Income Statement Balance Sheet
Credit Debt Credit Debt
- Rp 893,776,975
- Rp 10,000,000
- Rp 522,156,250
Rp 10,443,125 - - -
- - - -
- Rp 467,653,479
- Rp 1,300,000
- - - -
- Rp 723,974,850
- Rp 500,000,000
- Rp 1,250,000,000
Rp 168,000,000 - - -
- Rp 150,000,000
Rp 29,400,000 - - -
- Rp 271,000,000
Rp 114,000,000 - - -
Rp 331,857,350 - - -
Rp 31,250,000 - - -
Rp 33,750,000 - - -
- - - -
Rp 3,750,000 - - -
Rp 360,000,000 - - -
Rp 300,000,000 - - -
Rp 1,915,771,370 - - -
- Rp 37,500,000
- - - -
- - - -
Rp 8,140,125,000 Rp 8,140,125,000
Rp 50,795,375 -
Rp 38,062,500 -
Rp 12,456,000 Rp 12,456,000
Rp 6,024,470,021 -
Rp 34,888,550 Rp 34,888,550
Rp 375,000,000 -
Rp 17,174,625 -
Rp 7,500,000 -
Rp 19,350,000 -
Rp 7,800,000 -
Rp 6,000,000 -
 Rp 15,808,750 -
- - - -
Rp 24,000,000 -
Rp 4,200,000 -
Rp 24,194,070 -
Rp 14,766,700 Rp 14,766,700
Rp 1,327,000 Rp 1,327,000
Rp 668,200 -
Rp 59,400,000 -
- - - -
Rp 11,501,785,095 Rp 6,674,423,541 Rp 8,203,563,250 Rp 4,827,361,554
Rp 1,529,139,709 - -
Rp 8,203,563,250 Rp 8,203,563,250 Rp 4,827,361,554

handise x Laba
000 x Rp 1.529.139.709

(c)

Rp 269,573,657
Balance Sheet
Credit

Rp 10,443,125
-

Rp 168,000,000

Rp 29,400,000

Rp 114,000,000
Rp 331,857,350
Rp 31,250,000
Rp 33,750,000
-
Rp 3,750,000
Rp 360,000,000
Rp 300,000,000
Rp 1,915,771,370

-
-
Rp 3,298,221,845
Rp 1,529,139,709
Rp 4,827,361,554
 PT JAYATAMA
LAPORAN LABA RUGI
PERIODE 31 DESEMBER 2021
PENDAPATAN OPERASIONAL
Sales of Merchandise
Sales Discounts Rp 50,795,375
Sales Returns Rp 38,062,500 (+)

Penjualan Bersih

HPP
Cost of Goods Sold Rp 6,024,470,021
Purchase Discount Rp 34,888,550 (-)

Laba Kotor

BEBAN OPERASIONAL
Wages & Salaries Expense Rp 375,000,000
Uncollectible Accounts Rp 17,174,625
Advertising Expense Rp 7,500,000
Depreciation Expense - Vehicles Rp 19,350,000
Maintenance Expense Rp 7,800,000
Newspaper & Tabliod Expense Rp 6,000,000
Supplies Expense Rp 15,808,750
Income Tax Expense Rp 269,573,657
Depreciation Exp - Building Rp 24,000,000
Depreciation Exp - Equipment Rp 4,200,000
Electricity, Telp. & Water Expense Rp 24,194,070 (+)

PENDAPATAN NON-OPERASIONAL
Service Income Rp 12,456,000
Interest Revenue Rp 14,766,700
Other Revenue Rp 1,327,000 (+)

BEBAN NON-OPERASIONAL
Bank Charge Rp 668,200
Interest Expense Rp 59,400,000 (-)

Laba Bersih Setelah Pajak

 PT JAYATAMA
LAPORAN PERUBAHAN MO
021 PERIODE 31 DESEMBER 2
Description Commond Stock
Rp 8,140,125,000 Balance, 1 Des 2021 Rp 300,000,000

Laba
Rp 88,857,875 (-)
Rp 8,051,267,125 Dividend
Amount Rp 300,000,000

Rp 5,989,581,471 (-)
Rp 2,061,685,654

Rp 770,601,102 (-)
Rp 1,291,084,552

Rp 28,549,700 (+)
Rp 1,319,634,252

Rp 60,068,200 (-)
Rp 1,259,566,052
 PT JAYATAMA
RAN PERUBAHAN MODAL
ODE 31 DESEMBER 2021
ond Stock Retairned Earning Total ASSETS
Rp 1,915,771,370 Rp 2,215,771,370 CURRENT ASSETS
Cash In Bank
Rp 1,259,566,052 (+) Rp 1,259,566,052 (+) Petty Cash
Rp 3,175,337,422 Rp 3,475,337,422 Accounts Receivable
Rp 37,500,000 (-) Rp 37,500,000 (-) Allowance for Doubtful Debt
Rp 3,137,837,422 Rp 3,437,837,422 Other Receivable
Merchandise Inventory
Office Supplies
VAT In
Prepaid VAT
Total Current Asset

FIXED ASSETS
Land
Building at Cost
Accum. Dep - Building
Office Equipment at Cost
Accum. Dep - Office Equipment
Vehicle at Cost
Accum. Dep - Vehicle
Total Fixed Assets
TOTAL AKTIVA
 PT JAYATAMA
NERACA
PERIODE 31 DESEMBER 2021
LIABILITIES
CURRENT LIABILITIES
Rp 893,776,975 Accounts Payable
Rp 10,000,000 Accrued Expense
Rp 522,156,250 Dividend Payable
-Rp 10,443,125 Income Tax Payable
Total Current Liabilities
Rp 467,653,479
Rp 1,300,000 LONG TERM LIABILITIES
Bank Loans
Rp 723,974,850 (+) Total Liabilities
Rp 2,608,418,429
EQUITY
Commond Stock
Rp 500,000,000 Retairned Earning
Rp 1,250,000,000 Total Equity
-Rp 168,000,000
Rp 150,000,000
-Rp 29,400,000
Rp 271,000,000
-Rp 114,000,000 (+)
Rp 1,859,600,000 (+)
Rp 4,468,018,429 TOTAL PASIVA
Rp 331,857,350
Rp 31,250,000
Rp 33,750,000
Rp 273,323,657 (+)
Rp 670,181,007

Rp 360,000,000 (+)
Rp 1,030,181,007

Rp 300,000,000
Rp 3,137,837,422 (+)
Rp 3,437,837,422 (+)

Rp 4,468,018,429
 PT JAYATAMA
CLOSING ENTRIES
PERIODE 31 DESEMBER 2021
Date Description Ref Debt
Des 31 Sales of Merchandise 41101 Rp 8,140,125,000
Service Income 42101 Rp 12,456,000
Purchase Discount 51102 Rp 34,888,550
Interest Revenue 81101 Rp 14,766,700
Other Revenue 81999 Rp 1,327,000
Income Summary 38001 -
-
31 Income Summary 38001 Rp 6,943,997,198
Sales Discounts 41102 -
Sales Returns 41103 -
Cost of Goods Sold 51101 -
Wages & Salaries Expense 61101 -
Uncollectible Accounts 61102 -
Advertising Expense 61103 -
Depreciation Expense - Vehicles 61104 -
Maintenance Expense 61105 -
Newspaper & Tabliod Expense 61106 -
Supplies Expense 61107 -
Income Tax Expense 61108 -
Depreciation Exp - Building 61109 -
Depreciation Exp - Equipment 61110 -
Electricity, Telp. & Water Expense 61111 -
Bank Charge 91001 -
Interest Expense 91101 -
-
31 Income Summary 38001 Rp 1,259,566,052
Retained Earnings 32101 -
-
31 Retained Earnings 32101 Rp 37,500,000
Dividend 32102 -
Amount Rp 16,444,626,500
 Credit
-
-
-
-
-
Rp 8,203,563,250
-
-
Rp 50,795,375
Rp 38,062,500
Rp 6,024,470,021
Rp 375,000,000
Rp 17,174,625
Rp 7,500,000
Rp 19,350,000
Rp 7,800,000
Rp 6,000,000
Rp 15,808,750
Rp 269,573,657
Rp 24,000,000
Rp 4,200,000
Rp 24,194,070
Rp 668,200
Rp 59,400,000
-
-
Rp 1,259,566,052
-
-
Rp 37,500,000
Rp 16,444,626,500
 PT JAYATAMA
POST CLOSING TRIAL BALANCE
PERIODE 31 DESEMBER 2021
Acc. No Account Name Debt
11101 Cash In Bank Rp 893,776,975
11102 Petty Cash Rp 10,000,000
11201 Accounts Receivable Rp 522,156,250
11202 Allowance for Doubtful Debt -
11203 Other Receivable -
11301 Merchandise Inventory Rp 467,653,479
11302 Office Supplies Rp 1,300,000
11401 VAT In -
11402 Prepaid VAT Rp 723,974,850
12101 Land Rp 500,000,000
12201 Building at Cost Rp 1,250,000,000
12202 Accum. Dep - Building -
12301 Office Equipment at Cost Rp 150,000,000
12302 Accum. Dep - Office Equipment -
12401 Vehicle at Cost Rp 271,000,000
12402 Accum. Dep - Vehicle -
21201 Accounts Payable -
21202 Accrued Expense -
21203 Dividend Payable -
21204 VAT Out -
21205 Income Tax Payable -
22101 Bank Loans -
31101 Common Stock -
32101 Retained Earnings -
Amount Rp 4,789,861,554
E

Credit
-
-
-
Rp 10,443,125
-
-
-
-
-
-
-
Rp 168,000,000
-
Rp 29,400,000
-
Rp 114,000,000
Rp 331,857,350
Rp 31,250,000
Rp 33,750,000
-
Rp 273,323,657
Rp 360,000,000
Rp 300,000,000
Rp 3,137,837,422
Rp 4,789,861,554