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  • AJP P2 Jayatama

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    Shula Kinanti
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    PT Jayatama made adjustments to various accounts on December 31, 2021. They recorded interest revenue of IDR 1,401,700 and incurred bank charges of IDR 60,700. They also recorded expenses for supplies, uncollectible accounts, depreciation of buildings, vehicles and equipment. Additionally, they recorded wages and salaries expense, dividends payable, income tax expense, value added tax payable and income.

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    Laporan Keuangan PT Jayatama

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    PT Jayatama made adjustments to various accounts on December 31, 2021. They recorded interest revenue of IDR 1,401,700 and incurred bank charges of IDR 60,700. They also recorded expenses for supplies, uncollectible accounts, depreciation of buildings, vehicles and equipment. Additionally, they recorded wages and salaries expense, dividends payable, income tax expense, value added tax payable and income.

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    © All Rights Reserved
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    10 views2 pages

    AJP P2 Jayatama

    Uploaded by

    Shula Kinanti
    PT Jayatama made adjustments to various accounts on December 31, 2021. They recorded interest revenue of IDR 1,401,700 and incurred bank charges of IDR 60,700. They also recorded expenses for supplies, uncollectible accounts, depreciation of buildings, vehicles and equipment. Additionally, they recorded wages and salaries expense, dividends payable, income tax expense, value added tax payable and income.

    Copyright:

    © All Rights Reserved
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    of 2

    PT JAYATAMA

    ADJUSMENT JOURNAL
    DECEMBER 31, 2021
    (In IDR)
    Date Accoungt Name Ref Debit Credit
    2021
    Dec. 31 Cash in Bank (Db) 11100 1,341,000
    Bank Charge (Db) 91100 60,700
    Interest Revenue (Cr) 81100 1,401,700

    31 Supplies Expense (Db) 61700 2,443,750


    Office Supplies (Cr) 11700 2,443,750
    Uncollectible Accounts (Db) 61200 10,443,125 `
    Allowance for Doubtful Debt (Cr) 11400 10,443,125

    31 Depreciation Exp - Building (Db) 62000 5,208,333


    Accum. Dep. - Building (Cr) 12210 5,208,333
    Depreciation Expense - Vehicles (Db) 61400 1,250,000
    Accum. Dep. - Vehicle (Cr) 12310 1,250,000
    Depreciation Exp - Equipment (Db) 62100 3,125,000
    Accum. Dep. - Office Equipment (Cr) 12410 3,125,000

    31 Wages & Salaries Expense (Db) 61100 31,250,000


    Accrued Payable (Cr) 21200 31,250,000

    31 Dividend (Db) 31300 37,500,000


    Dividend Payable (Cr) 21300 33,750,000
    Income Tax Payable (Cr) 21500 3,750,000

    31 Value Added Tax - Out (VAT Out) (Db) 21400 71,706,250


    VAT Payable (Cr) 21600 16,931,400
    Value Added Tax - In (VAT In) (Cr) 11800 54,774,850

    31 Income Tax Expense (Db) 61800 274,971,428


    Prepaid Income Tax (Cr) 11900 200,000,000
    Income Tax Payable (Cr) 21500 74,971,428

    Total …....... 439,299,586 439,299,586

    Recapitulation
    Debit Credit
    Acc. No. Total Acc. No. Total
    11100 1,341,000 11400 10,443,125
    21400 71,706,250 11700 2,443,750
    31300 37,500,000 11800 54,774,850
    61100 31,250,000 11900 200,000,000
    61200 10,443,125 12210 5,208,333
    61400 1,250,000 12310 1,250,000
    61700 2,443,750 12410 3,125,000
    61800 274,971,428 21200 31,250,000
    62000 5,208,333 21300 33,750,000
    62100 3,125,000 21500 78,721,428
    91100 60,700 21600 16,931,400
    - 81100 1,401,700
    -
    Total 439,299,586 Total 439,299,586

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