PDJM NEW KGJGJGJKGJGJG

PT JAYATAMA
TRIAL BALANCE, PER 30 NOVEMBER 2021
NO ACCOUNT DEBIT (Rp) CREDIT (Rp)
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 607.5
91101 Interest Expense 54,450,000
91999 Other Expense
TOTAL 11,014,968,920 11,014,968,920
PT JAYATAMA
PURCHASE JOURNAL
DECEMBER, 2021
( In Rupiah )
DEBIT
INVOICE
DATE DESCRIPTION REF MERCHANDISE
NO VAT-IN
INVENTORY
Dec-21 9 124/AN PT ANDARA 246,060,000 24,606,000

12 089/Dr PT DIRAMA 186,649,500 18,664,950
26 130/AN PT ANDARA 135,050,000 13,505,000
TOTAL……………. 567,759,500 56,775,950

ACCOUNT NUMBER …………… 11301 11401
RECAPITULATION
DEBIT
ACC. NO TOTAL
11301 567,759,500
11401 56,775,950
TOTAL 624,535,450
Page 01
BIT CREDIT
ACCOUNT
FREIGHT IN
PAYABLE
270,666,000
205,314,450
148,555,000
624,535,450
21201 -
RECAPITULATION
CREDIT
ACC. NO TOTAL
21201 624,535,450
TOTAL 624,535,450
PT JAYATAMA
SALES JOURNAL
DECEMBER, 2021
( In Rupiah )
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION REF ACCOUNT SALES OF
RECEIVABLE MERCHANDISE
2021 6 71/PJ Toko Lavender 289,712,500 263,375,000

Des 15 72/PJ Toko Marvello 224,743,750 204,312,500
24 73/PJ Toko Armida 289,712,500 263,375,000
TOTAL …………… 804,168,750 731,062,500

ACCOUNT NUMBER……………. 11201 41101
RECAPITULATION
DEBIT
ACC. NO TOTAL
11201 804,168,750
TOTAL 804,168,750
Page 01
CREDIT
VAT-OUT FREIGHT OUT
26,337,500
20,431,250
26,337,500
73,106,250
21204 -
ECAPITULATION
KREDIT
ACC. NO TOTAL
21204 73,106,250
41101 731,062,500
TOTAL 804,168,750
PT JAYATAMA
GENERAL JOURNAL
DECEMBER 2021
( In Rupiah ) Page 01
Pos
Date Invoice Description Debit Credit
Ref
2021 6 71/PJ Cost Of Goods Sold 51,101 188,125,000
Des MI 11301 188,125,000
8 01/NK Sales Return 41103 14000000
Vat Out 21204 1400000
Account Receivable 11201 15400000
MI 11301 10,000,000
Cost Of Goods Sold 51101 10,000,000
15 72/PJ Cost Of Goods Sold 51101 145973050
MI 11301 145973050
21 01/BM Uncollectible Accounts 61,102 7,700,000
Account Receivable 11201 7,700,000
22 01/ND Account Payable 21201 22,012,100
MI 11301 20,011,000
Vat In 11401 2,001,100
24 73/PJ Cost Of Goods Sold 51101 188,184,471
MI 11301 188,184,471
TOTAL ……………………. 577,394,621 577,394,621
RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
11,301 10,000,000 11,201 23,100,000
21,201 22,012,100 11,031 542,293,521
21,204 1,400,000 11,401 2,001,100
41,103 14,000,000 51,101 10,000,000
51,101 522,282,251
61,102 7,700,000
TOTAL 577,394,351 TOTAL 577,394,621
(270)
PT JAYATAMA
CASH RECEIPT JOURNAL
DECEMBER, 2021
( In Rupiah )
DEBIT
OTHERS
DATE EVIDENCE NO DESCRIPTION REF
CASH IN BANK
ACCOUNT ACC. NO TOTAL
2021 2 01/BKM Pelunasan Piutang An Sheni Andrea 1,875,000

DES 7 02/BKM Toko Armida 244,773,375 Sales Discount 41102 4,995,375
13 03/BKM Toko Lavender 228,112,500
14 04/BKM Toko Marvello 203,568,750
28 05/BKM Toko Lavender 274312500
TOTAL ………………… 952,642,125 4,995,375

ACCOUNT NUMBER…………………. 11101
Page 01
CREDIT
OTHERS
ACCOUNT
RECEIVABLE ACCOUNT ACC. NO TOTAL
Other Recevable 11,203 1,875,000

249,768,750
228,112,500
203,568,750
274,312,500
955,762,500 1,875,000
11201
RECAPITULATION
DEBIT KREDIT
11,101 952,642,125 11,201 955,762,500
41,102 4,995,375 11,203 1,875,000
TOTAL 957,637,500 TOTAL 957,637,500

PT JAYATAMA
CASH PAYMENT JOURNAL
DECEMBER, 2021
( In Rupiah )
DEBIT
OTHERS
DATE EVIDENCE NO. DESCRIPTION REF
ACCOUNT PAYABLE
ACCOUNT
2021 1 01/BKK PEMBAYARA GAJI NOVEMBER Accured Expense

DES 4 02/BKK PT Andara 325,875,000
10 03/BKK Pelunasan Angsuran Bank Loans
Interest Expense
17 04/BKK PT DHIRAMA 297,343,750
19 05/BKK Pembayaran Listrik,air,telepon Electricity, telp.& Water Expense
30 06/BKK Pengisian Kembali Kas Kecil Petty Cash
31 07/BKK PT ANDARA 270,666,000
TOTAL …………………
ACCOUNT NUMBER…………………. 21201

RECAPITULATION
DEBIT KREDIT
11,102 3,993,750 11,101 935,927,250
21,201 893,884,750 51,102 9,776,250
21,202 31,250,000
22101 9,000,000
61,111 2,625,000
91,101 4,950,000
TOTAL 945,703,500 TOTAL 945,703,500

ATAMA
ENT JOURNAL
BER, 2021
Page 01
CREDIT
OTHERS OTHERS
CASH IN BANK
ACC NO. TOTAL ACCOUNT ACC NO. TOTAL
21,202 31,250,000 31,250,000

316,098,750 Purchase Discount 51,102 9,776,250.00
22101 9,000,000 13,950,000
91101 4,950,000
297,343,750
61,111 2,625,000 2,625,000
11102 3,993,750 3,993,750
270,666,000
11101
PT JAYATAMA
PETTY CASH
DECEMBER, 2021
( In Rupiah )
DEBIT
DATE EVIDENCE NO DESCRIPTION
ACCOUNT ACC NO.
2021 5 01/VKK Pembeliaan Perlengkapan Office Suplies 11302
Des 11 02/VKK Pembayaran Biaya Iklan Advertising Expense 61103
23 03/VKK Pembayaran Perbaikan Lantai Maintenance Expense 61105
25 04/VKK Pembayaran Biaya Newspaper & Tabloid Newspaper & Tabloid Expense 61106
27 05/VKK Pembeliaan Perlengkapan Toko Office Suplies 11302
TOTAL …………………………….
ACCOUNT NUMBER
RECAPITULATION
DEBIT
ACC. NO TOTAL
11302 2,218,750
61103 625,000
61105 650,000
61106 500,000
TOTAL 3,993,750
CREDIT
TOTAL PETTY CASH
1,218,750 1,218,750
625,000 625,000
650,000 650,000
500,000 500,000
1,000,000 1,000,000
3,993,750 3,993,750
11102
PITULATION
KREDIT
ACC. NO TOTAL
11,102 3,993,750
TOTAL 3,993,750
PT JAYATAMA
INVENTORY CARD
DECEMBER, 2021
NAME : Lemari Panjang Tipe 1
KODE : LJ - 1P
( In Rupiah )
EVIDENC IN OUT
DATE DESCRIPTION
E NO UNIT PRICE TOTAL UNIT PRICE TOTAL
2021 1 Saldo Awal

Des 6 Toko Lavender 20 4,062,500 81,250,000
8 Retur Penjualan -1 4,062,500 (4,062,500)
9 Faktur Pembelian 24 4,065,000 97,560,000
15 Penjualan 14 4,062,500 56,875,000
20 Pembelian 24 4,063,000 97512000
22 Return Pembelian -2 Rp4,063,000 -Rp 8,126,000
24 Penjualan 12 4,062,500 48750000

8 4,065,000 32520000
26 Faktur Pembelian 10 4025000 40,250,000
PT JAYATAMA
INVENTORY CARD
DECEMBER, 2021
KODE : LJ - 2P
( In Rupiah )
EVIDENC IN OUT
DATE DESCRIPTION
2021 1 Saldo Awal
DES 6 Toko Lavender 18 5,937,500 106,875,000

METODE : FIFO
BALANCE
UNIT PRICE TOTAL
45 4,062,500 182,812,500
25 4,062,500 101,562,500
26 4,062,500 105,625,000
26 4,062,500 105,625,000
24 4,065,000 97,560,000
12 4,062,500 48,750,000
24 4,065,000 97,560,000
12 4,062,500 48,750,000
24 4,065,000 97,560,000
24 4063000 97512000
12 4,062,500 48,750,000
24 4,065,000 97,560,000
22 4063000 89,386,000
0 4,062,500 0
16 4,065,000 65,040,000
22 4063000 89,386,000
16 4,065,000 65,040,000
22 4063000 89,386,000
10 4025000 40,250,000
METODE : FIFO
BALANCE
UNIT PRICE TOTAL
42 5,937,500 249,375,000
24 5,937,500 142,500,000
PT JAYATAMA
INVENTORY CARD
DECEMBER, 2021
KODE : LJ - 1P
( In Rupiah )
EVIDENC IN OUT
DATE DESCRIPTION
2021 1 Saldo Awal

Des 6 Toko Lavender 20 4,062,500 81,250,000
8 Retur Penjualan -1 4,062,500 4,062,500
15 Penjualan 14 4,063,700 56,891,800
20 Pembelian 24 4063000 97512000
22 Return Pembelian -2 4063000 -8126000
24 Penjualan 20 4,063,434 81,268,690
PT JAYATAMA
INVENTORY CARD
DECEMBER, 2021
KODE : LJ - 2P
( In Rupiah )
EVIDENC IN OUT
DATE DESCRIPTION
2021 1 Saldo Awal
DES 6 Toko Lavender 18 5,937,500 106,875,000
8 Retrun Penjualan -1 5,937,500 5,937,500
15 Penjualan 15 5,938,750 89,081,250
20 Pembelian 15 5942500 89137500
22 Retrun Pembelian -2 5942500 11885000

24 Penjualan 18 5,939,766 106,915,781
METODE : AVERAGE
BALANCE
UNIT PRICE TOTAL
45 4,062,500 182,812,500
25 4,062,500 101,562,500
26 4,062,500 105,625,000
50 4,063,700 203,185,000
36 4,063,700 146,293,200
60 4,063,420 243,805,200
58 4,063,434 235,679,200
38 4,063,434 154,410,510
48 4,055,427 194,660,510
METODE : AVERAGE
BALANCE
UNIT PRICE TOTAL
42 5,937,500 249,375,000
24 5,937,500 142,500,000
25 5,937,500 148,437,500
50 5,938,750 296,937,500 188,184,471
35 5,938,750 207,856,250
50 5,939,875 296,993,750
48 5,939,766 285,108,750
30 5,939,766 178,192,969
46 5,934,630 272,992,969
PT JAYATAMA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2021
(In Rupiah)
Nama : Toko ARMIDA Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo Awal √ 249,768,750
DES 7 Pelunasan Piutang CRJ 249,768,750 -
24 Penjualan SJ 289,712,500 289,712,500
Nama : Toko LAVENDER Kode : C002

Balance
Debit Credit
2021 1 Saldo Awal √ 228,112,500
Des 6 Penjualan SJ 289,712,500 517,825,000
8 Retrun Penjualan GJ 15,400,000 502,425,000
13 Pelunasan Piutang CRJ 228,112,500 274,312,500
28 Pelunasan Piutang CRJ 274,312,500 -
Nama : Toko MARVELLO Kode : C003
Balance
Debit Credit
2021 1 Saldo Awal ü 203,568,750
DES 14 Pelunasan Piutang CRJ 203,568,750 -
15 Penjualan SJ 224,743,750 224,743,750
Nama : Toko BERLAN Kode : C004

Balance
Debit Credit
2021 1 Saldo Awal ü 15,400,000
Des 21 Penghapusan Piutang GJ 7,700,000 7,700,000
PT JAYATAMA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2021
(In Rupiah)
Nama : PT DHIRAMA Kode : S001
Balance
Debit Credit
2016 1 Saldo Awal ü 297,343,750
DEC 17 Pelunasan Utang CPJ 297,343,750 -
20 Pembelian PJ 205,314,450 205,314,450
22 Retur Pembelian GJ 22,012,100 183,302,350
Nama : PT ANDARA Kode : S002
Balance
Debit Credit
2016 1 Saldo Awal ü 325,875,000
DEC 4 Pelunasan Utang CPJ 325,875,000 -
9 Pembelian PJ 270,666,000 270,666,000
26 Pembelian PJ 148,555,000 419,221,000
31 Pelunasan Utang CPJ 270,666,000 148,555,000
PT JAYATAMA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2021
(In rupiah)
NO CUSTOMER BALANCE
1 Toko ARMIDA 289,712,500

2 Toko LAVENDER -
3 Toko MARVELLO 224,743,750
4 Toko BERLAN 7,700,000
Total ……………… 522,156,250
PT JAYATAMA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2021
(In rupiah)
NO SUPPLIER BALANCE
1 PT DHIRAMA 183,302,350
2 PT ANDARA 148,555,000
Total ……………… 331,857,350
PT JAYATAMA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2021
(In rupiah)
KODE PRODUCT BALANCE
1 Lemari Panjang Tipe 1 194,660,510

2 Lemari Pajang Tipe 2 272,992,969
Total ……………… 467,653,479
PT JAYATAMA RECAPITUL
BUKU BESAR UMUM DEBIT
Bulan DESEMBER 2021 ACC. NO
v 1-1500
NAMA : Cash In Bank No.: 1-1100 2-1600
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 875,721,100 TOTAL
RECAPITU
DEBIT
ACC. NO
v 11,201
TOTAL
NAMA : Petty Cash No.: 1-1200
SALDO
DEBIT KREDIT RECAPIT
Des 1 Balance 9,800,000 DEBIT
ACC. NO
v 11,301
v 21,201
v 21,204
v 41,103
51,101
TOTAL
NAMA : Accounts Receivable No.: 1-1300

SALDO RECAPI
DEBIT KREDIT DEBIT
Des 1 Balance 85,800,000 ACC. NO
v 11,101
TOTAL
NAMA : Allowance for Doubtful Debt No.: 1-1400

SALDO RECAPI
DEBIT KREDIT DEBIT
Des 1 Balance Rp 11,800,000 ACC. NO
v 11,102
v 21,201
v 21,202
v 22,101
v 61,111
PT JAYATAMA
BUKU BESAR UMUM TOTAL
Bulan DESEMBER 2021
NAMA : Merchandise Inventory No.: 1-1500 RECA

SALDO DEBIT
DEBIT KREDIT ACC. NO
Des 1 Balance 520,000,000 v 11302
v 61103
v 61105
v 61106
v 0
TOTAL
NAMA : Store Supplies No.: 1-1600

SALDO
DEBIT KREDIT
Des 1 Balance 9,800,000
NAMA : Prepaid Insurance No.: 1-1700

SALDO
DEBIT KREDIT
Des 1 Balance Rp 15,300,000
NAMA : Prepaid Rent No.: 1-1800

SALDO
DEBIT KREDIT
PT JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021
NAMA : Prepaid Tax No.: 1'1900

SALDO
DEBIT KREDIT
NAMA : Equitment at Cost No.: 1-2100

SALDO
DEBIT KREDIT
NAMA : Equitment Accum Dep No.: 1-1210
SALDO
DEBIT KREDIT
31 Receipt Journal
31 Payment Journal
31 Sales Journal
31 Purchases Journal
31 General Journal
31 AJP
31 Closing Journal
NAMA : Accounts Payable No.: 2-1100

SALDO
DEBIT KREDIT
PT JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021
NAMA : Expense Payable No.: 2-1200

SALDO
DEBIT KREDIT
NAMA : Income Tax Payable No.: 2-1300

SALDO
DEBIT KREDIT
Des 1 Balance Rp -
NAMA : PPN Payable No.: 2-1400

SALDO
DEBIT KREDIT
NAMA : PPN Outcome No.: 2-1500

SALDO
DEBIT KREDIT
Des 1 Balance Rp -
PT JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021
NAMA : PPN Income No.: 2-1600

SALDO
DEBIT KREDIT
Des 1 Balance -
NAMA : Bank Mandiri Loan No.: 2-2100

SALDO
DEBIT KREDIT
NAMA : Raka Capital No.: 3-1100

SALDO
DEBIT KREDIT
NAMA : Raka Drawing No.: 3-1200

SALDO
DEBIT KREDIT
PT JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021
NAMA : Sales No.: 4-1100

SALDO
DEBIT KREDIT
NAMA : Sales Return No.: 4-1200
SALDO
DEBIT KREDIT
Des 1 Balance
NAMA : Cost of Goods Sold No.: 5-1100

SALDO
DEBIT KREDIT
NAMA : Freight Paid No.: 5-1200

SALDO
DEBIT KREDIT
PT JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021
NAMA : Advertising Expenses No.: 6-1000

SALDO
DEBIT KREDIT
NAMA : Telephone& Electricity Expenses No.: 6-1100

SALDO
DEBIT KREDIT
NAMA : Store Supplies Expenses No.: 6-1200

SALDO
DEBIT KREDIT
NAMA : Bad Debt Expense No.: 6-1300
SALDO
DEBIT KREDIT
PT JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021
NAMA : Depreciation Expense No.: 6-1400

SALDO
DEBIT KREDIT
NAMA : Insurance Expense No.: 6-1500

SALDO
DEBIT KREDIT
NAMA : Rent Expense No.: 6-1600
SALDO
DEBIT KREDIT
NAMA : Wages & Salaries No.: 6-1700

SALDO
DEBIT KREDIT
PT JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021
NAMA : Other Operating Expense No.: 6-1800

SALDO
DEBIT KREDIT
NAMA : Interest Revenue No.: 8-1100

SALDO
DEBIT KREDIT
NAMA : Interest Expense No.: 9-1100

SALDO
DEBIT KREDIT
NAMA : Bank Service Charge No.: 9-1200

SALDO
DEBIT KREDIT
PT JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021
NAMA : Income Tax Expense No.: 9-1300

SALDO
DEBIT KREDIT
Des 1 Balance
RECAPITULATION PURCHASE JOURNAL
DEBIT CREDIT
TOTAL ACC. NO TOTAL
567,759,500 2-1100 624,535,450 v
56,775,950
624,535,450 TOTAL 624,535,450
RECAPITULATION SALES JOURNAL

DEBIT KREDIT
TOTAL ACC. NO TOTAL
804,168,750 21,204 73,106,250 v
41,101 731,062,500 v
804,168,750 TOTAL 804,168,750
RECAPITULATION GENERAL JOURNAL

DEBIT KREDIT
TOTAL ACC. NO TOTAL
10,000,000 11,201 23,100,000 v
22,012,100 11,031 542,293,521 v
1,400,000 11,401 2,001,100 v
14,000,000 51,101 10,000,000
522,282,251
569,694,351 TOTAL 577,394,621
RECAPITULATION CASH RECEIP

DEBIT KREDIT
TOTAL ACC. NO TOTAL
952,642,125 11,201 955,762,500 v
11,203 1,875,000 v
- - v
- - v
952,642,125 TOTAL 957,637,500
RECAPITULATION CASH PAYMEN

DEBIT KREDIT
TOTAL ACC. NO TOTAL
3,993,750 11,101 935,927,250 v
893,884,750
31,250,000
9,000,000 -
2,625,000
-
-
-
940,753,500 TOTAL 935,927,250
RECAPITULATION PETTY CASH

DEBIT KREDIT
TOTAL ACC. NO TOTAL
2,218,750 11,102 3,993,750 v
625,000
650,000
500,000
-
3,993,750 TOTAL 3,993,750

PT JAYATAMA
TRIAL BALANCE, PER 31 DESEMBER 2021
KODE NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-1900 Prepaid Tax
1-2100 Equipment at Cost
1-2110 Equipment Accum Dep
2-1100 Accounts Payable
2-1200 Expense Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank Permata Loan
3-1100 Raka Capital
3-1200 Raka, Drawing
4-1100 Sales
4-1200 Sales Return
5-1100 Cost of goods Sold
5-1200 Freight Paid
6-1000 Advertising Expenses
6-1100 Telephone & Electricity expenses
6-1200 Store Supplies Expenses
6-1300 Bad Debt Expense
6-1400 Depreciation Expense
6-1500 Insurance Expense
6-1600 Rent Expense
6-1700 Wages & Salaries Expense
6-1800 Other Operating Expense
8-1100 Interest Revenue
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense
PT JAYATAMA
JURNAL PENYESUAIAN
BULAN DESEMBER 2021
TGL NAMA AKUN REF DEBET CREDIT

2021
Des
PT JAYATAMA
NERACA LAJUR
Desember 2021
NERACA SALDO AJP

KODE NAMA AKUN DEBET KREDIT DEBET KREDIT
1-1100 Cash in Bank
1-1200 Petty Cash
1-1800 Prepaid Rent
1-1900 Prepaid Tax
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 PPN Income
3-1100 Raka Capital
3-1200 Raka, Drawing
4-1100 Sales
4-1200 Sales Return
5-1100 Cost of goods Sold
5-1200 Freight Paid
6-1000 Advertising Expenses
6-1100 Telephone & Electricity expenses
6-1200 Store Supplies Expenses
6-1300 Bad Debt Expense
6-1400 Depreciation Expense
6-1500 Insurance Expense
6-1600 Rent Expense
6-1700 Wages & Salaries Expense
6-1800 Other Operating Expense
8-1100 Interest Revenue
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense
JAYATAMA
RACA LAJUR
sember 2021
NSD RUGI LABA NERACA

DEBET KREDIT DEBET KREDIT DEBET KREDIT
-
- -
-
PT JAYATAMA
LAPORAN LABA RUGI
Untuk periode yang berakhir 31 Desember 2021
PT JAYATAMA
LAPORAN PERUBAHAN POSISI KEUANGAN
PER 31 DESEMBER 2021
PT JAYATAMA
LAPORAN PERUBAHAN EKUITAS
PT JAYATAMA
CASH FLOW REPORT
DECEMBER 31, 2021
(In Rupiah)
SALDO
KETERANGAN Rp
Rp
PT JAYATAMA
CLOSING JOURNAL
DATE DESCRIPTION REFF DEBIT CREDIT

2021
DES
PT JAYATAMA 0
POST CLOSING TRIAL BALANCE
ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp
1-1100 Cash in Bank
1-1200 Petty Cash
1-1800 Prepaid Rent
1-1900 Prepaid Tax
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 PPN Income
3-1100 Raka Capital
Jumlah ........................
0

PDJM NEW KGJGJGJKGJGJG

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PT JAYATAMA

TRIAL BALANCE, PER 30 NOVEMBER 2021

NO ACCOUNT DEBIT (Rp) CREDIT (Rp)

11101 Cash in Bank 875,721,100

Dec-21 9 124/AN PT ANDARA 246,060,000 24,606,000

TOTAL……………. 567,759,500 56,775,950

2021 6 71/PJ Toko Lavender 289,712,500 263,375,000

TOTAL …………… 804,168,750 731,062,500

VAT-OUT FREIGHT OUT

2021 2 01/BKM Pelunasan Piutang An Sheni Andrea 1,875,000

TOTAL ………………… 952,642,125 4,995,375

Other Recevable 11,203 1,875,000

TOTAL 957,637,500 TOTAL 957,637,500

2021 1 01/BKK PEMBAYARA GAJI NOVEMBER Accured Expense

ACCOUNT NUMBER…………………. 21201

TOTAL 945,703,500 TOTAL 945,703,500

21,202 31,250,000 31,250,000

2021 1 Saldo Awal

15 Penjualan 14 4,062,500 56,875,000

20 Pembelian 24 4,063,000 97512000

22 Return Pembelian -2 Rp4,063,000 -Rp 8,126,000

24 Penjualan 12 4,062,500 48750000

DES 6 Toko Lavender 18 5,937,500 106,875,000

2021 1 Saldo Awal

DES 6 Toko Lavender 18 5,937,500 106,875,000

8 Retrun Penjualan -1 5,937,500 5,937,500

9 Faktur Pembelian 25 5,940,000 148,500,000

15 Penjualan 15 5,938,750 89,081,250

20 Pembelian 15 5942500 89137500

22 Retrun Pembelian -2 5942500 11885000

50 5,938,750 296,937,500 188,184,471

Nama : Toko ARMIDA Kode : C001

Nama : Toko LAVENDER Kode : C002

Nama : Toko BERLAN Kode : C004

Nama : PT DHIRAMA Kode : S001

Nama : PT ANDARA Kode : S002

1 Toko ARMIDA 289,712,500

Total ……………… 331,857,350

KODE PRODUCT BALANCE

1 Lemari Panjang Tipe 1 194,660,510

Des 1 Balance 875,721,100 TOTAL

NAMA : Accounts Receivable No.: 1-1300

NAMA : Allowance for Doubtful Debt No.: 1-1400

NAMA : Merchandise Inventory No.: 1-1500 RECA

NAMA : Store Supplies No.: 1-1600

NAMA : Prepaid Insurance No.: 1-1700

NAMA : Prepaid Rent No.: 1-1800

NAMA : Prepaid Tax No.: 1'1900

NAMA : Equitment at Cost No.: 1-2100

NAMA : Accounts Payable No.: 2-1100

NAMA : Expense Payable No.: 2-1200

NAMA : Income Tax Payable No.: 2-1300

NAMA : PPN Payable No.: 2-1400

NAMA : PPN Outcome No.: 2-1500

NAMA : PPN Income No.: 2-1600

NAMA : Bank Mandiri Loan No.: 2-2100

NAMA : Raka Capital No.: 3-1100

NAMA : Raka Drawing No.: 3-1200

NAMA : Sales No.: 4-1100

NAMA : Cost of Goods Sold No.: 5-1100

NAMA : Freight Paid No.: 5-1200

NAMA : Advertising Expenses No.: 6-1000