PT JAYATAMA

WORK SHEET
For The Year Ended December 31, 2021
(In IDR)
Trial Balance Adjusment Entry Adjusted Trial Balance Income Statement Balance Sheet
Acc. No. Account Name
Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
11100 Cash in Bank 1,661,219,267 - 1,341,000 - 1,662,560,267 - - - 1,662,560,267 -
11200 Petty Cash 10,000,000 - - - 10,000,000 - - - 10,000,000 -
11300 Account Receivable 522,156,250 - - - 522,156,250 - - - 522,156,250 -
11400 Allowance for Doubtful Debt - - - 10,443,125 - 10,443,125 - - - 10,443,125
11500 Other Receivable - - - - - - - - - -
11600 Merchandise Inventory 467,708,500 - - - 467,708,500 - - - 467,708,500 -
11700 Office Supplies 3,743,750 - - 2,443,750 1,300,000 - - - 1,300,000 -
11800 Value Added Tax - In (VAT In) 54,774,850 - - 54,774,850 - - - - - -
11900 Prepaid Income Tax 200,000,000 - - 200,000,000 - - - - - -
12100 Land 500,000,000 - - - 500,000,000 - - - 500,000,000 -
12200 Building at Cost 1,250,000,000 - - - 1,250,000,000 - - - 1,250,000,000 -
12210 Accum. Dep. - Building - 348,958,333 - 5,208,333 - 354,166,666 - - - 354,166,666
12300 Vehicle at Cost 270,000,000 - - - 270,000,000 - - - 270,000,000 -
12310 Accum. Dep. - Vehicle - 44,677,083 - 1,250,000 - 45,927,083 - - - 45,927,083
12400 Office Equipment at Cost 150,000,000 - - - 150,000,000 - - - 150,000,000 -
12410 Accum. Dep. - Office Equipment - 125,406,250 - 3,125,000 - 128,531,250 - - - 128,531,250
21100 Accounts Payable - 331,857,350 - - - 331,857,350 - - - 331,857,350
21200 Accrued Payable - - - 31,250,000 - 31,250,000 - - - 31,250,000
21300 Dividend Payable - - - 33,750,000 - 33,750,000 - - - 33,750,000
21400 Value Added Tax - Out (VAT Out) - 71,706,250 71,706,250 - - - - - - -
21500 Income Tax Payable - 270,000 - 78,721,428 - 78,991,428 - - - 78,991,428
21600 VAT Payable - - - 16,931,400 - 16,931,400 - - - 16,931,400
22100 Bank Loans - 360,000,000 - - - 360,000,000 - - - 360,000,000
31100 Common Stock - 300,000,000 - - - 300,000,000 - - - 300,000,000
31200 Retained Earnings - 1,915,771,370 - - - 1,915,771,370 - - - 1,915,771,370
 (In IDR)
Trial Balance Adjusment Entry Adjusted Trial Balance Income Statement Balance Sheet
Acc. No. Account Name
Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit

31300 Dividend - - 37,500,000 - 37,500,000 - - - 37,500,000 -

38001 Income Summary - - - - - - - - - -
39999 Historical Balancing - - - - - - - - - -
41100 Sales of Merchandise - 8,140,125,000 - - - 8,140,125,000 - 8,140,125,000 - -
41200 Sales Discounts 50,341,250 - - - 50,341,250 - 50,341,250 - - -
41300 Sales Returns 38,062,500 - - - 38,062,500 - 38,062,500 - - -
41400 Service Income - 12,456,000 - - - 12,456,000 - 12,456,000 - -
51100 Cost of Goods Sold 6,024,415,000 - - - 6,024,415,000 - 6,024,415,000 - - -
51200 Purchase Discount - 33,999,800 - - - 33,999,800 - 33,999,800 - -
61100 Wages & Salaries Expense 343,750,000 - 31,250,000 - 375,000,000 - 375,000,000 - - -
61200 Uncollectible Accounts 6,731,500 - 10,443,125 - 17,174,625 - 17,174,625 - - -
61300 Advertising Expense 7,500,000 - - - 7,500,000 - 7,500,000 - - -
61400 Depreciation Expense - Vehicles 17,737,500 - 1,250,000 - 18,987,500 - 18,987,500 - - -
61500 Maintenance Expense 17,800,000 - - - 17,800,000 - 17,800,000 - - -
61600 Newspaper & Tabloid Expense 6,000,000 - - - 6,000,000 - 6,000,000 - - -
61700 Supplies Expense 13,365,000 - 2,443,750 - 15,808,750 - 15,808,750 - - -
61800 Income Tax Expense - - 274,971,428 - 274,971,428 - 274,971,428 - - -
61900 Rent Expense 3,500,000 - - - 3,500,000 - 3,500,000 - - -
62000 Depreciation Exp - Building 22,000,000 - 5,208,333 - 27,208,333 - 27,208,333 - - -
62100 Depreciation Exp - Equipment 3,850,000 - 3,125,000 - 6,975,000 - 6,975,000 - - -
62200 Electricity, Telp. & Water Expense 24,194,070 - - - 24,194,070 - 24,194,070 - - -
81100 Interest Revenue - 13,365,000 - 1,401,700 - 14,766,700 - 14,766,700 - -
81200 Other Revenue - 1,327,000 - - - 1,327,000 - 1,327,000 - -
91100 Bank Charge 607,500 - 60,700 - 668,200 - 668,200 - - -
91200 Interest Expense 59,400,000 - - - 59,400,000 - 59,400,000 - - -
91300 Gain/loss on Exchange Assets - 28,937,500 - - - 28,937,500 - 28,937,500 - -
91400 Other Expense - - - - - - - - - -
11,728,856,937 11,728,856,937 439,299,586 439,299,586 11,839,231,673 11,839,231,673 6,968,006,656 8,231,612,000 4,871,225,017 3,607,619,673
 (In IDR)
Trial Balance Adjusment Entry Adjusted Trial Balance Income Statement Balance Sheet
Acc. No. Account Name
Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit

Net Income 1,263,605,344 - - 1,263,605,344

8,231,612,000 8,231,612,000 4,871,225,017 4,871,225,017
0 (0)