DAFTAR NAMA AKUN

No Akun Nama Akun POS Fungsi Akun

11000 Current Assets Nrc Harta Lancar
11101 Cash in Bank Nrc Kas di Bank
11102 Petty Cash Nrc Kas Kecil
11201 Account Receivable Nrc Piutang Dagang
11202 Allowance for Doubtful Debt Nrc Cad. Kerugian Piutang Dagang
11203 Other Receivable Nrc Piutang Karyawan
11301 Merchandise Inventory Nrc Persediaan Barang Dagang
11302 Office Supplies Nrc Perlengkapan Kantor
11401 Value Added Tax - In (VAT In) Nrc PPN Income
11402 Prepaid VAT Nrc Pajak Dibayar dimuka
12000 Fixed Assets Nrc Harta Tetap
12101 Land Nrc Tanah
12201 Building at Cost Nrc Bangunan
12202 Accum. Dep. - Building Nrc Akm. Penyusutan Bangunan
12301 Office Equipment at Cost Nrc Peralatan Kantor
12302 Accum. Dep. - Office Equipment Nrc Akm. Penyusutan Peralatan Kantor
12401 Vehicle at Cost Nrc Kendaraan
12402 Accum. Dep. - Vehicle Nrc Akm. Penyusutan Kendaraan
20000 LIABILITIES Nrc HUTANG
21000 Current Liabilites Nrc Hutang Jangka Pendek
21201 Accounts Payable Nrc Utang Dagang
21202 Accrued Expense Nrc Utang Beban
21203 Dividend Payable Nrc Utang Deviden
21204 Value Added Tax - VAT Out Nrc PPN Outcome
21205 Income Tax Payable Nrc Utang Pajak Penghasilan
22000 Long Term Liabilites Nrc Hutang Jangka Panjang
22101 Bank Loans Nrc Utang Bank
30000 EQUITY Nrc MODAL
31101 Common Stock Nrc Saham
32101 Retained Earnings Nrc Laba di Tahan
32102 Dividend Nrc Deviden
38001 Income Summary Nrc Laba periode berjalan
39999 Historical Balancing Nrc Saldo Penyeimbang
40000 INCOME Nrc PENDAPATAN
41101 Sales of Merchandise Nrc Penjualan Barang Dagang
41102 Sales Discounts Nrc Potongan Penjualan
41103 Sales Returns Nrc Retur Penjualan
42101 Service Income Nrc Pendapatan Service
50000 COST OF SALES Nrc HARGA POKOK PENJUALAN
51101 Cost of Goods Sold Nrc Harga Pokok Penjualan
51102 Purchase Discount Nrc Potongan Pembelian
60000 EXPENSES Nrc BEBAN
61101 Wages & Salaries Expense Nrc Beban Gaji Karyawan
61102 Uncollectible Accounts Nrc Beban Kerugian Piutang
61103 Advertising Expense Nrc Beban Iklan
61104 Depreciation Expense - Vehicles Nrc Beban Penyusutan Kendaraan
61105 Maintenance Expense Nrc Beban Pemeliharaan
61106 Newspaper & Tabloid Expense Nrc Beban Koran/ Media Cetak
61107 Supplies Expense Nrc Beban Perlengkapan
61108 Income Tax Expense Nrc Beban Pajak Penghasilan
61109 Depreciation Exp - Building Nrc Beban Peny. Bangunan
61110 Depreciation Exp - Equipment Nrc Beban Peny. Peralatan
61111 Electricity, Telp. & Water Exp. Nrc Beban Listrik, Telp dan Air
81101 Interest Revenue Nrc Pendapatan Bunga
81999 Other Revenue Nrc Pendapatan Lain-lain
91001 Bank Charge Nrc Beban adm Rek di Bank
91101 Interest Expense Nrc Beban bunga pinjaman
91999 Other Expense Nrc Beban lain-lain
 NERACA PER 30 NOVEMBER 2021

30-Nov-21
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

11101
11102
11201
11202
11203
11301
11302
11401
11402
12101
12201
12202
12301
12302
12401
12402
21201
21202
21203
21204
21205
22101
31101
32101
32102
38001
39999
41101
41102
41103
42101
 51101
51102
61101
61102
61103
61104
61105
61106
61107
61108
61109
61110
61111
81101
81999
91001
91101
91999

91999

SALDO AWAL PIUTANG -

Kode Nama Pelanggan Alamat Tgl/ No. Invoice

Jl. Proklamasi, Jakarta

C 001 Toko ARMIDA 29 Nop. 2021
Utara
Jl. Soetomo, Jakarta
C 002 Toko LAVENDER 30 Nop. 2021
Selatan
Jl. Ahmad Yani, Jakarta
C 003 Toko MARVELLO 20 Nop. 2021
Barat
Jl. WR Supratman, Jakarta
C 004 Toko BERLAN 20 Juni 2021
Pusat
TOTAL

SALDO AWAL UTANG

Kode Nama Pemasok Alamat Tgl/ No. Invoice

S 001 PT DHIRAMA Jl. KiHajar, Jakarta Pusat 15 Nop 2021

Jl. Soekarno, Jakarta

S002 PT ANDARA 23 Nop 2021
Timur
 Jl. Soekarno, Jakarta
S002 PT ANDARA 23 Nop 2021
Timur
TOTAL
 Saldo
Termin
termasuk PPN

2/10,
249,768,750
n/30, 1%
2/10,
228,112,500
n/30, 1%
2/10,
203,568,750
n/30, 1%
2/10,
15,400,000
n/30, 1%
TOTAL 696,850,000

Saldo
Termin
termasuk PPN

3/15,
297,343,750
n/45, 1%
3/15,
325,875,000
n/45, 1%
3/15,
325,875,000
n/45, 1%
TOTAL 623,218,750
 PT JAYATAMA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2021
(In Rupiah)

Nama : Toko ARMIDA Nomor : C 001

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 249,768,750
Des

Nama : Toko LAVENDER Nomor : C 002

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 228,112,500
Des

Nama : Toko MARVELLO Nomor : C 003

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 203,568,750
Des

Nama : Toko BERLAN Nomor : C 004

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 15,400,000
Des
 PT JAYATAMA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2021
(In Rupiah)

Nama : PT DHIRAMA Nomor : S 001

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 297,343,750
Des

Nama : PT ANDARA Nomor : S 002

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 325,875,000
Des
 PT JAYATAMA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2021
(In rupiah)

NO CUSTOMER BALANCE

Total ………………

PT JAYATAMA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2021
(In rupiah)

NO SUPPLIER BALANCE

Total ………………

PT JAYATAMA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2018
(In rupiah)

KODE PRODUCT BALANCE

Total ………………
 PT JAYATAMA
INVENTORY CARD
NAME : Lemari Pajang Tipe 1 KODE : LJ-1P
DECEMBER, 2021
( In Rupiah ) METODE : FIFO

INVOICE IN OUT BALANCE

DATE NO DESCRIPTION
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2021 1 Saldo 45 4,062,500 182,812,500
Des

Total ……………………………
 PT JAYATAMA
INVENTORY CARD
NAME : Lemari Pajang Tipe 2 KODE : LJ-2P
DECEMBER, 2021
( In Rupiah ) METODE : FIFO
INVOICE IN OUT BALANCE
DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2021 1 Saldo 42 5,937,500 249,375,000
Des
Total ……………………………
 PT JAYATAMA
CASH RECEIPT JOURNAL
DECEMBER, 2021
( In Rupiah )
Hal : 1
DEBIT CREDIT
INVOICE OTHERS OTHERS
DATE NO. DESCRIPTION ACCOUNT
CASH IN BANK RECEIVABLE
ACCOUNT ACC. NO TOTAL ACCOUNT ACC. NO TOTAL

TOTAL …………………
ACCOUNT NUMBER………………….

Date Signature RECAPITULATION

Prepare By : ............. .................... DEBIT KREDIT

ACC. NO TOTAL ACC. NO TOTAL
Posted By : ............ ....................

TOTAL TOTAL
 PT JAYATAMA
SALES JOURNAL
DECEMBER, 2021
( In Rupiah )
Hal : 1
DEBIT CREDIT
INVOICE
DATE DESCRIPTION ACCOUNT SALES OF FREIGHT
NO VAT OUT
RECEIVABLE MERCHANDISE COLLECTED

TOTAL - - -
ACCOUNT NUMBER……………. 11201 41101 21204

Date Signature RECAPITULATION

Prepare By : ............. .................... DEBIT KREDIT

ACC. NO TOTAL ACC. NO TOTAL
Posted By : ............ ....................

TOTAL TOTAL
 PT JAYATAMA
CASH PAYMENT JOURNAL
DECEMBER, 2021
( In Rupiah )
Hal : 1
DEBIT CREDIT
INVOICE OTHERS OTHERS
DATE DESCRIPTION ACCOUNT
NO. CASH IN BANK
PAYABLE ACCOUNT ACC. NO TOTAL ACCOUNT ACC. NO TOTAL

TOTAL …………………
ACCOUNT NUMBER………………….

Date Signature RECAPITULATION

DEBIT KREDIT
Prepare By : ............. ....................
ACC. NO TOTAL ACC. NO TOTAL
Posted By : ............ ....................
TOTAL TOTAL
 PT JAYATAMA
PURCHASE JOURNAL
DECEMBER, 2021
( In Rupiah )
Hal : 1
DEBIT CREDIT

DATE INVOICE NO DESCRIPTION MERCHANDISE ACCOUNT

VAT IN
INVENTORY PAYABLE

TOTAL…………….
ACCOUNT NUMBER ……………

Date Signature RECAPITULATION

DEBIT KREDIT
Prepare By : ............. ....................
ACC. NO TOTAL ACC. NO TOTAL
Posted By : ............ ....................

TOTAL TOTAL
 PT JAYATAMA
GENERAL JOURNAL
DECEMBER, 2021
( In Rupiah )
Hal : 1
INVOICE
DATE Account Ref Debit Credit
NO.

TOTAL …………………….

Date Signature RECAPITULATION

DEBIT KREDIT
Prepare By : ............. ............... ACC. NO TOTAL ACC. NO TOTAL
Posted By : ............ ................

TOTAL TOTAL
 PT JAYATAMA
PETTY CASH
DECEMBER, 2021
( In Rupiah )
Hal.1
DEBIT CREDIT
DATE INVOICE NO. DESCRIPTION
ACCOUNT ACC NO. TOTAL PETTY CASH

TOTAL …………………………….
ACCOUNT NUMBER………………….

Date Signature RECAPITULATION

DEBIT KREDIT
Prepare By : ............. .................... ACC. NO TOTAL ACC. NO TOTAL
Posted By : ............ ....................

TOTAL TOTAL
 PT JAYATAMA
GENERAL LEDGER
DECEMBER 31, 2021
(In Rupiah)

Nama : Cash in Bank Nomor : 11101

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 875,721,100
Des

Nama : Petty Cash Nomor : 11102

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 10,000,000
Des

Nama : Account Receivable Nomor : 11201

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 696,850,000
Des

Nama : Allowance for Doubtful Debt Nomor : 11202

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 6,968,500
Des
Nama : Other Receivable Nomor : 11203
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021
Des

Nama : Merchandise Inventory Nomor : 11301

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 432,187,500
Des

Nama : Office Supplies Nomor : 11302

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 1,525,000
Des

Nama : Value Added Tax - In (VAT In) Nomor : 11401

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec
2021

Nama : Prepaid VAT Nomor : 11402

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 740,906,250
Des
Nama : Land Nomor : 12101
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec 1 Saldo √ 500,000,000
2021

Nama : Building at Cost Nomor : 12201

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 1,250,000,000
Des

Nama : Accum. Dep. - Building Nomor : 12202

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 166,000,000
Des

Nama : Office Equipment at Cost Nomor : 12301

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 150,000,000
Des

Nama : Accum. Dep. - Office Equipment Nomor : 12302

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
 DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 29,050,000
Des

Nama : Vehicle at Cost Nomor : 12401

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 271,000,000
Des

Nama : Accum. Dep. - Vehicle Nomor : 12402

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 112,387,500
Des

Nama : Accounts Payable Nomor : 21201

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 623,218,750
Des

Nama : Accrued Expense Nomor : 21202

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 31,250,000
Des
Nama : Dividend Payable Nomor : 21203
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021
Des

Nama : Value Added Tax - VAT Out Nomor : 21204

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021
Des

Nama : Income Tax Payable Nomor : 21205

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021
Des

Nama : Bank Loans Nomor : 22101

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 369,000,000
Des

Nama : Common Stock Nomor : 31101

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 300,000,000
Des
Nama : Retained Earnings Nomor : 32101
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 1,915,771,370
Des

Nama : Dividend Nomor : 32102

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021
Des

Nama : Income Summary Nomor : 38001

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021
Des

Nama : Historical Balancing Nomor : 39999

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021
Des

Nama : Sales of Merchandise Nomor : 41101

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 7,409,062,500
Des

Nama : Sales Discounts Nomor : 41102

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 45,800,000
Des

Nama : Sales Returns Nomor : 41103

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 24,062,500
Des

Nama : Service Income Nomor : 42101

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 12,456,000
Des

Nama : Cost of Goods Sold Nomor : 51101

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 5,512,187,500
Des
Nama : Purchase Discount Nomor : 51102
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 25,112,300
Des

Nama : Wages & Salaries Expense Nomor : 61101

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 343,750,000
Des

Nama : Uncollectible Accounts Nomor : 61102

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 6,000,000
Des

Nama : Advertising Expense Nomor : 61103

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 6,875,000
Des

Nama : Depreciation Expense - Vehicles Nomor : 61104

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 17,737,500
Des
Nama : Maintenance Expense Nomor : 61105
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 7,150,000
Des

Nama : Newspaper & Tabloid Expense Nomor : 61106

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 5,500,000
Des

Nama : Supplies Expense Nomor : 61107

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 13,365,000
Des

Nama : Income Tax Expense Nomor : 61108

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021
Des

Nama : Depreciation Exp - Building Nomor : 61109

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec 1 Saldo √ 22,000,000
2021

Nama : Depreciation Exp - Equipment Nomor : 61110

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 3,850,000
Des

Nama : Electricity, Telp. & Water Expense Nomor : 61111

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 21,569,070
Des

Nama : Interest Revenue Nomor : 81101

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 13,365,000
Des

Nama : Other Revenue Nomor : 81999

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 1,327,000
Des

Nama : Bank Charge Nomor : 91001

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
 DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 607,500
Des

Nama : Interest Expense Nomor : 91101

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021 1 Saldo √ 54,450,000
Des

Nama : Other Expense Nomor : 91999

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
2021
Des
 PT JAYATAMA
TRIAL BALANCE, DESEMBER 31, 2021
(In Rupiah)

ACC NO. ACCOUNT NAME 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
ACC NO. ACCOUNT NAME DEBIT CREDIT
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

JUMLAH
 PT JAYATAMA
ADJUSTMENT ENTRIES
31 DECEMBER 2021
(In Rupiah)
Hal: 1
INVOICE
DATE DESCRIPTION REF DEBIT CREDIT
NO.
2021
Des

JUMLAH 0 0
 PT JAYATAMA
WORKSHEET
DECEMBER 31, 2021
(In Rupiah)

Account Trial Balance Adjustment Entries Trial Balance After Adjusment Income Summary Balance Sheet
Account Name
Number Debit Credit Debit Credit Debit Credit Debit Credit Debit
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
Account Trial Balance Adjustment Entries Trial Balance After Adjusment Income Summary Balance Sheet
Number Account Name
Debit Credit Debit Credit Debit Credit Debit Credit Debit
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

Cara Menghitung PPh

PKP (dari laba sebelum pajak )
PKP mendapat Fasilitas
PPh mendapat Fasilitas
PPh non Fasilitas
Total PPh terutang
Account Trial Balance Adjustment Entries Trial Balance After Adjusment Income Summary Balance Sheet
Number Account Name
Debit Credit Debit Credit Debit Credit Debit Credit Debit
Pembulatan
Balance Sheet
Credit
Balance Sheet
Credit
 PT JAYATAMA
PROFIT AND LOSS
DECEMBER 31, 2021
(In Rupiah)

INCOME
Sales of Merchandise
Sales Discounts
Sales Returns
Net Sales
Service Income
NET INCOME
COST OF SALES
Cost of Goods Sold
Purchase Discount
TOTAL COST OF SALES
GROSS PROFIT
OPERATING EXPENSES
Wages & Salaries Expense
Uncollectible Accounts
Advertising Expense
Depreciation Expense - Vehicles
Maintenance Expense
Newspaper & Tabloid Expense
Supplies Expense
Income Tax Expense
Depreciation Exp - Building
Depreciation Exp - Equipment
Electricity, Telp. & Water Exp.
TOTAL OPERATING EXPENSES
OPERATING PROFIT
OTHER INCOME
Interest Revenue
Other Revenue
TOTAL OTHER INCOME
OTHER EXPENSE
Bank Charge
Interest Expense
TOTAL OTHER EXPENSE

NET PROFIT
 PT JAYATAMA
PROFIT AND LOSS
DECEMBER 31, 2021
(In Rupiah)

INCOME
Sales of Merchandise
Sales Discounts
Sales Returns
Net Sales
Service Income
NET INCOME
COST OF SALES
Cost of Goods Sold
Purchase Discount
TOTAL COST OF SALES
GROSS PROFIT
OPERATING EXPENSES
Wages & Salaries Expense
Uncollectible Accounts
Advertising Expense
Depreciation Expense - Vehicles
Maintenance Expense
Newspaper & Tabloid Expense
Supplies Expense
Depreciation Exp - Building
Depreciation Exp - Equipment
Electricity, Telp. & Water Exp.
TOTAL OPERATING EXPENSES
OPERATING PROFIT
OTHER INCOME
Interest Revenue
Other Revenue
TOTAL OTHER INCOME
OTHER EXPENSE
Bank Charge
Interest Expense
TOTAL OTHER EXPENSE

Net Profit Before Tax

Income Tax Expense
Net Profit After Tax
 PT JAYATAMA
"STATEMENTS OF CHANGE IN EQUITY
FOR THE YEARS ENDED 31 DECEMBER 2021
(In Rupiah)

DESCRIPTION COMMOND STOCK RETAIRNED EARNING TOTAL

Beginning Balance
Net Income
Deviden

Ending Balance
 PT JAYATAMA
BALANCE SHEET
DECEMBER 31, 2021
(In Rupiah)

ASSET LIABILITIES AND EQUITY

CURRENT ASSET CURRENT LIABILITIES
Cash in Bank Accounts Payable
Petty Cash Accrued Expense
Account Receivable Dividend Payable
Allowance for Doubtful Debt Income Tax Payable
Merchandise Inventory TOTAL CURRENT LIABILITIES
Office Supplies
Prepaid VAT LONG TERM LIABILITIES
TOTAL CURRENT ASSETS Bank Loans
TOTAL LIABILITIES
FIXED ASSET
Land EQUITY
Building at Cost Common Stock
Accum. Dep. - Building Retained Earnings
Office Equipment at Cost TOTAL EQUITY
Accum. Dep. - Office Equipment
Vehicle at Cost
Accum. Dep. - Vehicle
TOTAL FIXED ASSET

TOTAL ASSETS TOTAL LIABILITIES + EQUITY

 PT JAYATAMA
CASH FLOW REPORT
DECEMBER 31, 2021
(In Rupiah)

ARUS KAS DARI AKTIVITAS OPERASI :

Penerimaan Piutang Karyawan
Penerimaan dari Pelanggan
Pembayaran Acrued Expense
Pembayaran kepada Pemasok
Pembayaran Electricity, Telp. & Water Exp.
Pembelian Office Supplies
Pembayaran Advertising Expense
Pembayaran Maintenance Expense
Pembayaran Newspaper & Tabloid Exp.
Bank Charge
Interest Revenue
Arus Kas Bersih dari Aktivitas Operasi

ARUS KAS DARI AKTIVITAS PENDANAAN :

Bank Loans
Interest Expense
Arus Kas Bersih dari Aktivitas Pendanaan
Kenaikan Bersih Kas dan Setara Kas
Kas dan Setara Kas pada awal periode
Kas dan Setara Kas pada akhir periode
 PT JAYATAMA
CLOSING ENTRIES
DECEMBER 31, 2021
(In Rupiah)
Hal. : 1

DATE DESCRIPTION REF DEBIT CREDIT

2021
Dec

JUMLAH
 PT JAYATAMA
POST CLOSING TRIAL BALANCE
DECEMBER 31, 2021
(In Rupiah)

ACCOUNT ACCOUNT NAME DEBIT CREDIT

NUMBER
11101 Cash in Bank
11102 Petty Cash
11201 Account Receivable
11202 Allowance for Doubtful Debt
11301 Merchandise Inventory
11302 Office Supplies
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
21205 Income Tax Payable
22101 Bank Loans
31101 Common Stock
32101 Retained Earnings
JUMLAH