PT.

JAYATAMA
Sales Journal
December 2021

Debit CREDIT

ACCOUNT SALES OF
DATE DOC. NO. Customer's VAT OUT
RECEIVABLE MERCHANDISE

1-1201 4-1101 2-1204

JUMLAH

Nama
Tanggal dan paraf
 PT. JAYATAMA
Purchase Journal
December 2021

DEBIT

Merchandise
DATE DOC. NO. VENDOR'S VAT in
Inventory

1-1301 1-1401

Dec

TOTAL

JUMLAH

Keterangan Nama
Dibuat oleh

Direview oleh
 CREDIT

Account Payable

2-1201

Tanggal dan paraf

 PT. JAYATAMA
Cash Receipt Journal
December 2021
DEBIT
OTHER
DATE DOC. NO. ACCOUNT CREDITED Cash in Bank Account Receivable
ACCT NO. Account Title AMOUNT ACCT NO.
1-1101 1-1201

TOTAL
JUMLAH
-

Keterangan Nama

Dibuat oleh

Direview oleh
 PT. JAYATAMA
Cash Receipt Journal

CREDIT
OTHER
Account Title AMOUNT

Tanggal dan paraf

 PT. JAYATAMA
Cash Payment Journal
December 2021
DEBIT CREDIT
OTHER OTHER
Docoume
DATE DESCRIPTION nt Account Payable Cash in Bank
Number Acc No Account Title AMOUNT Acc No Account Title Amount
2-1201 1-1101
Dec

TOTAL
JUMLAH

-
Keterangan Nama Tanggal dan Paraf

Dibuat oleh

Direview oleh
 PT. JAYATAMA
Memorial Journal
December 2021

ACCOUNT NAME AND

DATE DOC. NO. ACC NO. DEBIT CREDIT
DECSRIPTION

Keterangan Nama Tanggal dan paraf

Dibuat
oleh
Direview
oleh
 PT. JAYATAMA
PETTY CASH JOURNAL
December 2021

VKK DEBET CREDIT

DATE DESCRIPTION
NUMBER
ACCOUNT NAME ACC NUMBER AMOUNT PETTY CASH

Dec

- -

Tanda
Keterangan Nama tangan dan
Tanggal

Dibuat oleh

Direview oleh
 PT. JAYATAMA
ACCOUNT RECEIVABLE SUBSDIARY
Dec-21

CUSTOMER'S NAME:
CUSTOMER ACCOUNT NO. 1-1300-01
Toko ARMIDA
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance 249,768,750

CUSTOMER'S NAME:
Toko LAVENDER CUSTOMER ACCOUNT NO. 1-1300-02
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance 228,112,500

CUSTOMER'S NAME:
Toko MARVELLO
CUSTOMER ACCOUNT NO. 1-1300-03
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance 203,568,750

CUSTOMER'S NAME:
Toko BERLAN
CUSTOMER ACCOUNT NO. 1-1300-04
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance 15,400,000
 PT. JAYATAMA
ACCOUNT PAYABLE SUBSDIARY
Dec-21

VENDOR'S NAME
PT DHIRAMA VENDOR ACCOUNT NO. 2-1200-01
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance Rp 297,343,750

Rp -

VENDOR'S NAME
VENDOR ACCOUNT NO. 2-1200-02
PT ANDARA
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance Rp 270,666,000
 PT JAYATAMA
INVENTORY CARD
December 2021
IT : Lemari Panjang Tipe 1
IN OUT BALANCE
DESCRIPTIO
DATE DOC. NO.
N UNIT PRICE AMOUNT UNIT PRICE AMOUNT UNIT PRICE AMOUNT

1 Balance 50 Rp 4,063,700 Rp 203,185,000

15 72/PJ 14 Rp 4,063,700 Rp 56,891,800 36 Rp 4,063,700 Rp 146,293,200
20 089/Dr 24 Rp 4,063,000 Rp 97,512,000 60 Rp 4,063,420 Rp 243,805,200
22 01/ND (2) Rp 4,063,000 Rp (8,126,000) 58 Rp 4,063,434 Rp 235,679,200
24 73/PJ 20 Rp 4,063,434 Rp 81,268,690 38 Rp 4,063,434 Rp 154,410,510
26 130/AN 10 Rp 4,025,000 Rp 40,250,000 48 Rp 4,055,427 Rp 194,660,510

IT : Lemari panjang Tipe 2

DESCRIPTIO
IN OUT BALANCE
N
DATE DOC. NO.
 PT JAYATAMA
INVENTORY CARD
December 2021
DATE DOC. NO.
UNIT PRICE AMOUNT UNIT PRICE AMOUNT UNIT PRICE AMOUNT

1 Balance 50 Rp 5,938,750 Rp 296,937,500

15 72/PJ 15 Rp 5,938,750 Rp 89,081,250 35 Rp 5,938,750 Rp 207,856,250

20 089/Dr 15 Rp 5,942,500 Rp 89,137,500 50 Rp 5,939,875 Rp 296,993,750

22 01/ND (2) Rp 5,942,500 Rp (11,885,000) 48 Rp 5,939,766 Rp 285,108,750
24 73/PJ 18 Rp 5,939,766 Rp 106,915,781 30 Rp 5,939,766 Rp 178,192,969
26 130/AN 16 Rp 5,925,000 Rp 94,800,000 46 Rp 5,934,630 Rp 272,992,969

Rp 145,973,050
Rp 500,122,500 Rp 188,184,471
Rp 467,653,479 Rp 334,157,521
Rp 5,690,312,500 Rp 20,011,000
Rp 6,024,470,021 Rp 354,168,521
 PT. JAYATAMA
RECAPITULATION JOURNAL
SALES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
1-1201 514,456,250 4-1101 467,687,500
2-1204 46,768,750

JUMLAH 514,456,250 514,456,250

CASH RECEIPT JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
1-1101 705,993,750 1-1201 705,993,750

JUMLAH 705,993,750 705,993,750

PURCHASES JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
1-1301 321,699,500 2-1201 353,869,450
1-1401 32,169,950

JUMLAH 353,869,450 353,869,450

CASH PAYMENT JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
2-1201 568,009,750 1-1101 574,628,500
2-1202 2,625,000
1-1102 3,993,750

JUMLAH 574,628,500 574,628,500

MEMORIAL JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
5-1101 334,141,112 1-1301 354,152,112
1-1202 7,700,000 1-1201 7,700,000
2-1201 22,012,100 1-1401 2,001,100

JUMLAH
363,853,212 363,853,212
PETTY CASH JOURNAL
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
6-1103 625,000 1-1102 1,275,000
6-1105 650,000

JUMLAH 1,275,000 1,275,000

 #REF!
GENERAL LEDGER
Account Number:
Account: Cash In Bank Purc
1-1100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 752,695,725
31 CRJ 705,993,750 1,458,689,475
31 CPJ 574,628,500 884,060,975

Account Number:
Account: Account Receivable GENERAL LEDGER 1-1201
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 721,393,750
31 SJ 514,456,250 1,235,850,000
31 CRJ 705,993,750 529,856,250
31 MJ 7,700,000 522,156,250

Account Number:
Account: Vat In GENERAL LEDGER
1-1401
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 24,606,000
31 PJ 32,169,950 56,775,950
31 MJ 2,001,100 54,774,850

Account Number:
Account: Sales of Merchandise GENERAL LEDGER 4-1101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 7,672,437,500
31 SJ 467,687,500 8,140,125,000
 #REF!
GENERAL LEDGER
Account Number:
Account: Sales Return GENERAL LEDGER 4-1103
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 38,062,500

Account Number:
Account: Purcahse Discount GENERAL LEDGER 5-1102
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 34,888,550.00

Account Number:
Account: Advertising Expense GENERAL LEDGER 6-1103
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 6,875,000
31 Petty Cash 625,000 7,500,000

Account Number:
Account: Interest Expenses GENERAL LEDGER 9-1101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 58,400,000
 PT. JAYATAMA
TRIAL BALANCE
December 31, 2021
ACCOUNT
ACCOUNT NAME DEBIT CREDIT
NO.
1-1100 Cash In Bank -
1-1200 Petty Cash 10,000,000 -
1-1201 Account Receivable -
1-1202 Allowances for Bad Debts 731,500 -
1-1203 Other Receivable - -
1-1301 Merchandise Inventory 467,653,479 -
1-1302 Office Supplies 3,743,750 -
1-1401 VAT In -
1-1402 Prepaid Taxes 198,000,000 -
1-2101 Land 1,500,000,000 -
1-2201 Buliding At Cost 480,000,000 -
1-2202 Acc Depr Building - 166,000,000
1-2301 Office Equipment 16,800,000 -
1-2302 Acc Depr Office Equipment - 16,450,000
1-2401 Vehicles 154,800,000 -
1-2402 Acc Depr Vehicles - 112,875,000
2-1201 Account Payable - 331,857,350
2-1202 Accrued Expense - -
2-1203 Devidend Payable - -
2-1204 VAT Out - 71,706,250
2-1205 Income Taxes Payable - -
2-2101 Bank Loans - 360,000,000
3-1101 Comman Stock - 300,000,000
3-2101 Retained Earning - 1,348,577,620
3-2102 Devidend - -
3-8001 Income Summary - -
3-9999 Historical balance - -
4-1101 Sales Of Merchanidise -
4-1102 Sales Discount 50,795,375 -
4-1103 Sales Returns -
4-2101 Service Income - 12,456,000
5-1101 Cost Of Goods Sold 6,024,470,021 -
5-1102 Purchases Discount -
6-1101 Wages & Salaries Expense 343,750,000 -
6-1102 Uncollectible Account - -
6-1103 Advertising Expense -
6-1104 Depreciation Expense Vehicles 17,737,500 -
6-1105 Maintenance Expense 7,800,000 -
6-1106 Newspaper & Tabloid Expense 6,000,000 -
6-1107 Supplies Expense 13,365,000 -
6-1108 Depreciation Expense Building 22,000,000 -
6-1109 Depreciation Expense Equipment 3,850,000 -
6-1110 Electricity, Telp & Water Exp 21,569,070 -
8-1101 Interest Revenue - 13,365,000
8-1102 Other Revenue - 1,327,000
9-1101 Bank Charge 607,500 -
9-1102 Interest Expense -
9-2101 Income Taxes Expense - -
TOTAL
 PT. JAYATAMA
Memorial Journal (ADJUSTMENT)
December 2021 Page :

ACCOUNT NAME AND

DATE DOC. NO REF DEBIT CREDIT
DECSRIPTION
31 02/BM Cash In Bank 11100 1,401,700
Interest Revenue 81101 1,401,700
Bank Charge 82101 60,700
Cash In Bank 11100 60,700

31 03/BM Supplies Expense 61107 2,443,750

Office Supplies 11302 2,443,750

Uncollectible Account 61102 11,174,625

Allowances for Bad Debts 11202 11,174,625

31 04/BM Depreciation Expense Building 61109 2,000,000

Depreciation Expense Equipment 61110 350,000
Depreciation Expense Vehicles 61104 1,612,500
Acc Depr Building 12202 2,000,000
Acc Depr Office Equipment 12302 350,000
Acc Depr Vehicles 12402 1,612,500

31 05/BM Wages & Salaries Expense 61101 31,250,000

Accrued Payable 21202 31,250,000

31 06/BM Devidend 32102 37,500,000

Devidend Payable 21203 33,750,000
Income Taxes Payable 21205 3,750,000

31 07/BM Income Taxes Expense 91110 236,605,000

Income Taxes Payable 21205 38,605,000
Prepaid Taxes 11402 198,000,000

324,398,275 324,398,275
 PT. JAYATAMA
worksheet desember 2021
Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary
ACCOUNT NAME
No. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
1-1100 Cash In Bank 884,060,975
1-1200 Petty Cash 10,000,000
1-1201 Account Receivable 522,156,250
1-1202 Allowances for Bad Debts 731,500
1-1203 Other Receivable
1-1301 Merchandise Inventory 467,653,479
1-1302 Office Supplies 3,743,750
1-1401 VAT In 54,774,850
1-1402 Prepaid Taxes 198,000,000
1-2101 Land 1,500,000,000
1-2201 Buliding At Cost 480,000,000
1-2202 Acc Depr Building 166,000,000
1-2301 Office Equipment 16,800,000
1-2302 Acc Depr Office Equipment 16,450,000
1-2401 Vehicles 154,800,000
1-2402 Acc Depr Vehicles 112,875,000
2-1201 Account Payable 331,857,350
2-1202 Accrued Payable
2-1203 Devidend Payable
2-1204 VAT Out 71,706,250
2-1205 Income Taxes Payable
2-2101 Bank Loans 360,000,000
3-1101 Comman Stock 300,000,000
3-2101 Retained Earning 1,348,577,620
3-2102 Devidend
3-8001 Income Summary
 PT. JAYATAMA
worksheet desember 2021
Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary
ACCOUNT NAME
No. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
3-9999 Historical balance
4-1101 Sales Of Merchanidise 8,140,125,000
4-1102 Sales Discount 50,795,375
4-1103 Sales Returns 38,062,500
4-2101 Service Income 12,456,000
5-1101 Cost Of Goods Sold 6,024,470,021
5-1102 Purchases Discount 34,888,550
6-1101 Wages & Salaries Expense 343,750,000
6-1102 Uncollectible Account
6-1103 Advertising Expense 7,500,000
6-1104 Depreciation Expense Vehicles 17,737,500
6-1105 Maintenance Expense 7,800,000
6-1106 Newspaper & Tabloid Expense 6,000,000
6-1107 Supplies Expense 13,365,000
6-1108 Depreciation Expense Building 22,000,000
6-1109 Depreciation Expense Equipment 3,850,000
6-1110 Electricity, Telp & Water Exp 21,569,070
8-1101 Interest Revenue 13,365,000
8-1102 Other Revenue 1,327,000
9-1101 Bank Charge 607,500
9-1102 Interest Expense 59,400,000
9-2101 Income Taxes Expense
TOTAL 10,909,627,770 10,909,627,770
SALDO .................
JUMLAH
T. JAYATAMA
heet desember 2021
Balance Sheet
DEBIT CREDIT
T. JAYATAMA
heet desember 2021
Balance Sheet
DEBIT CREDIT

-
 PT. JAYATAMA
INCOME STATEMENT
For The Year Ended, December, 31, 2021

INCOME Rp

Sales Of Merchanidise Rp

Sales Discount Rp

Sales Returns Rp

Service Income Rp

Net Sales Rp

COST OF GOOD SOLD

Cost Of Goods Sold Rp

Purchases Discount Rp

Rp

Gross Profit Rp

OPERATING EXPENSES

Wages & Salaries Expense Rp

Uncollectible Account Rp

Advertising Expense Rp

Depreciation Expense Vehicles Rp

Maintenance Expense Rp

Newspaper & Tabloid Expense Rp

Supplies Expense Rp

Depreciation Expense Equipment Rp

Electricity, Telp & Water Exp Rp

Total Operating Expense Rp

Operating Income Rp

OTHER INCOME and OTHER EXPENSES

Interest Revenue Rp

Other Revenue Rp
Bank Charge Rp
Interest Expense Rp
Income Taxes Expense Rp
Total Other income and other Expense Rp
Earning Before Taxes Rp
 PT. JAYATAMA
STATEMENTS OF CHANGES IN EQUITY
FOR THE YEARS ENDED 31 DECEMBER 2021

DESCRIPTION Amount

Retained Earning dec, 31, 2020 Rp

Net Income Rp

Devidend Rp
Balance at 31 December 2021 Rp
 PT. JAYATAMA
BALANCE SHEET
AS AT DECEMBER, 31, 2021 and 2020

ASSETS 2021 2020 LIABILITIES & EQUITIES 2021 2020

Current Assets Current Liabilities
Cash In Bank Account Payable
Petty Cash Accrued Payable
Account Receivable Devidend Payable
Allowances for Bad Debts VAT Out
Other Receivable Income Taxes Payable
Merchandise Inventory
Office Supplies Amount
VAT In Long Term Debts
Prepaid Taxes Bank Loans
Amount
Equities
Non Current Assets Comman Stock
Land Retained Earning
Buliding At Cost
Acc Depr Building
Office Equipment Amount - -
Acc Depr Office Equipment
Vehicles
Acc Depr Vehicles
Amount - -

Total Assets - - Total Liabilities & Equites - -

- -
-
 PT. JAYATAMA
CASH FLOW STATEMENTS
For The Year Ended, December, 31, 2021
OPERATING ACTIVITIES
Net income after taxes
Account Receivable Increase/Decrease
Other Receivable Increase/Decrease
Merchandise Inventory Increase/Decrease
Office Supplies Increase/Decrease
VAT In Increase/Decrease
Prepaid Taxes Increase/Decrease
Account Payable Increase/Decrease
Accrued Expense Increase/Decrease
Devidend Payable Increase/Decrease
VAT Out Increase/Decrease
Income Taxes Payable Increase/Decrease
Net Cash flow from operating activities

INVESTING ACTIVITIES
Land
Buliding At Cost
Acc Depr Building
Office Equipment
Acc Depr Office Equipment
Vehicles
Acc Depr Vehicles
Net cash flow from Investing activities
FINANCING ACTIVITIES
Bank Loan
Comman Stock
Retained Earning
Devident
Net cash flow from Financing activities
Increase/Decrease Cash & Equivalent Cash
Cash & Equivalent Cash at the beginning period
Cash & Equivalent Cash at the end period
Operating Activities Used
Indirect Method
 PT. JAYATAMA
Memorial Journal (CLOSING ENTRY)
December 2021 Page :

DOC.
DATE DESCRIPTION REF DEBIT CREDIT
NO.
 PT. JAYATAMA
CLOSING BALANCE
December 31, 2021
ACCOUNT
ACCOUNT NAME DEBIT CREDIT
NO.
1-1100 Cash In Bank

1-1200 Petty Cash

1-1201 Account Receivable

1-1202 Allowances for Bad Debts

1-1203 Other Receivable

1-1301 Merchandise Inventory

1-1302 Office Supplies

1-1401 VAT In

1-1402 Prepaid Taxes

1-2101 Land

1-2201 Buliding At Cost

1-2202 Acc Depr Building

1-2301 Office Equipment

1-2302 Acc Depr Office Equipment

1-2401 Vehicles

1-2402 Acc Depr Vehicles

2-1201 Account Payable

2-1202 Accrued Payable

2-1203 Devidend Payable

2-1204 VAT Out

2-1205 Income Taxes Payable

2-2101 Bank Loans

3-1101 Comman Stock

3-2101 Retained Earning

JUMLAH