UD.

MITRA MANDIRI USAHA

TRIAL BALANCE, PER 1 DESEMBER 2018

KODE NAMA AKUN DEBET KREDIT

 PT.JAYATAMA
PURCHASE JOURNAL
DECEMBER 31, 2021
Page 01
DEBIT CREDIT
INVOICE
DATE NO DESCRIPTION REF MERCHANDISE
INVENTORY VAT IN FREIGHT IN ACCOUNT PAYABLE

DES
2021

TOTAL……………. - - - -

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 PT.JAYATAMA
SALES JOURNAL
DECEMBER 31, 2021
( In Rupiah ) Page 01
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION REF ACCOUNT SALES OF
MERCHANDISE VAT-OUT FREIGHT OUT
RECEIVABLE

TOTAL

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 PT.JAYATAMA
GENERAL JOURNAL
DECEMBER 31,2021
Pos
Date Invoice Description Debit Credit
Ref

TOTAL …………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
TOTAL TOTAL
 PT.JAYATAMA
CASH RECEIPT JOURNAL
DECEMBER 31, 2021

DEBIT CREDIT
EVIDENCE OTHERS OTHERS
DATE NO DESCRIPTION REF ACCOUNT
CASH IN BANK RECEIVABLE
ACCOUNT ACC. NO TOTAL ACCOUNT ACC. NO TOTAL

TOTAL …………………

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 PT.JAYATAMA
CASH PAYMENT JOURNAL
DECEMBER 31, 2021

DEBIT CREDIT
EVIDENCE OTHERS OTHERS
DATE DESCRIPTION REF ACCOUNT
NO. ACC CASH IN BANK
PAYABLE ACCOUNT TOTAL ACCOUNT ACC NO. TOTAL
NO.

TOTAL …………………

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 PT.JAYATAMA
PETTY CASH
DECEMBER 31 , 2021

DEBIT CREDIT
DATE EVIDENCE NO DESCRIPTION
ACCOUNT ACC NO. TOTAL PETTY CASH

TOTAL …………………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 PT.JAYATAMA
INVENTORY CARD
DECEMBER 31, 2021
NAME : Lemari Panjang Tipe 1
KODE : LJ-1P
( In Rupiah ) METODE : AVERAGE
EVIDENCE IN OUT BALANCE
DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2021 1 OPENING BALANCE 45 Rp 4,062,500 Rp 182,812,500
DEC 6 71/PJ SALES 20 Rp 4,062,500 Rp 81,250,000 25 Rp 4,062,500 Rp 101,562,500
8 01/NK SALES RETURN 1 Rp 4,062,500 Rp 4,062,500 26 Rp 4,062,500 Rp 105,625,000
9 124/AN PURCHASE 24 Rp 4,065,000 Rp 97,560,000 50 Rp 4,063,700 Rp 203,185,000
15 72/PJ SALES 14 Rp 4,063,700 Rp 56,891,800 36 Rp 4,063,700 Rp 146,293,200
20 089/DR PURCHASE 24 Rp 4,063,000 Rp 97,512,000 60 Rp 4,063,420 Rp 243,805,200
22 01/ND PURCHASE RETURN 2 Rp 4,063,000 Rp 8,126,000 58 Rp 4,063,434 Rp 235,679,200
24 73/PJ SALES 20 Rp 4,063,434 Rp 81,268,690 38 Rp 4,063,434 Rp 154,410,510
26 130/AN PURCHASE 10 Rp 4,025,000 Rp 40,250,000 48 Rp 4,055,427 Rp 194,660,510
 PT.JAYATAMA
INVENTORY CARD
DECEMBER 31 , 2021
NAME : Lemari Panjang Tipe 2
KODE : LP-2P
( In Rupiah ) METODE : AVERAGE
EVIDENCE IN OUT BALANCE
DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2021 1 OPENING BALANCE 42 Rp 5,937,500 Rp 249,375,000
DES 6 71/PJ SALES 18 Rp 5,937,500 Rp 106,875,000 24 Rp 5,937,500 Rp 142,500,000

8 01/NK SALES RETURN 1 Rp 5,937,500 Rp 5,937,500 25 Rp 5,937,500 Rp 148,437,500

9 124/AN PURCHASE 25 Rp 5,940,000 Rp 148,500,000 50 Rp 5,938,750 Rp 296,937,500

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

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

22 01/ND PURCHASE RETURN 2 Rp 5,942,500 Rp 11,885,000 48 Rp 5,939,766 Rp 285,108,750

24 73/PJ SALES 18 Rp 5,939,766 Rp 106,915,781 30 Rp 5,939,766 Rp 178,192,969

26 130/AN PURCHASE 16 Rp 5,925,000 Rp 94,800,000 46 Rp 5,934,630 Rp 272,992,969

 PT.JAYATAMA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2019

Nama : CITRA MEDIA Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : BUMI MEDIA Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : CENTRAL MEDIA Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : SURYA MEDIA Kode : C004

Balance
Date Description Ref Debit Credit
Debit Credit
 PT.JAYATAMA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2019

Nama : PT. NUSA JAYA Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : PT. MARGA MITRA Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : PT. PANORAMA LAUT Kode : S003

Balance
Date Description Ref Debit Credit
Debit Credit
 PT.JAYATAMA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2018
(In rupiah)

NO CUSTOMER BALANCE

1
2
3
4
Total ……………… -

PT.JAYATAMA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2018
(In rupiah)

NO SUPPLIER BALANCE

1
2
3 -
Total ……………… -

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

KODE PRODUCT BALANCE

Total ……………… -
 PT.JAYATAMA
GENERAL LEDGER
DESEMBER 2021

Nama : Cash In Bank Kode : 1-1101

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Ballance ü - - 1,616,627,350 -

Nama : Petty Cash Kode : 1-1102

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü - - 10,000,000 -

Nama : Account Receivable Kode : 1-1201

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü - - 696,850,000 -

Nama : Allowance for doubtful debt Kode : 1-1202

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü - - - 6,968,500

Nama : Other Receivable Kode : 1-1203

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü - - 1,875,000 -

Nama : Merchandise Inventory Kode : 1-1301

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü - - 432,187,500 -
Nama : Office Supplies Kode : 1-1302
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü - - 1,525,000 -

Nama : VAT IN Kode : 1-1401

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü - - - -

Nama : Land Kode : 1-2101

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü 500,000,000

Nama : Building at cost Kode : 1-2201

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü 1,250,000,000

Nama : Accum. Depr Building Kode : 1-2202

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü 166,000,000

Nama : Office Equitment at cost Kode : 1-2301

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü 150,000,000

Nama : Accum. Depr Office Equitment Kode : 1-2302

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
 DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü 29,050,000

Nama : Vehicle at cost Kode : 1-2401

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü 271,000,000

Nama : Accum. Depr vehicle Kode : 1-2402

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü 112,387,500

Nama : Account Payable Kode : 2-1201

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü - - - 623,218,750

Nama : Accrued Expense Kode : 2-1202

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü - - - 31,250,000

Nama : VAT Payable Kode : 2-1203

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü - - - -

Nama : VAT OUT Kode : 2-1204

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 31 Opening Balance ü - - - -
Nama : Income Tax Payable Kode : 2-1205
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü - - - -
31

Nama : Bank Loan Kode : 2-2101

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü - - - 369,000,000

Nama : Common Stock Kode : 3-1101

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü - - - 300,000,000

Nama : Retained Earnings Kode : 3-2101

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü - - - 1,915,771,370

Nama : Deviden Kode : 3-2102

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü - - - -

Nama : Income Summary Kode : 3-8001

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

Nama : Sales of Merchandise Kode : 4-1101

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü - - - 7,409,062,500

Nama : Sales Discount Kode : 4-1102

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü - - 45,800,000 -
Nama : Sales Returns Kode : 4-1103
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü - - 24,062,500 -

Nama : Service Income Kode : 4-2101

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü - - - 12,456,000

Nama : Cost of good sold Kode : 5-1101

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü - - 5,512,187,500 -

Nama : Purchase Discount Kode : 5-1102

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü - - 25,112,300 -

Nama : Wages and salaries expense Kode : 6-1101

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü - - 343,750,000 -

Nama : Uncollectible expense Kode : 6-1102

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü - - 6,000,000 -

Nama : Advertising expense Kode : 6-1103

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü - - 6,875,000 -

Nama : Depreciation Exp-Vehicles Kode : 6-1104

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
 DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü - - 17,737,500 -

Nama : Maintenance Expense Kode : 6-1105

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü - - 7,150,000 -

Nama : Newspaper & Tabloid Expense Kode : 6-1106

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü - - 5,500,000 -

Nama : Supplies Expense Kode : 6-1107

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü - - 13,365,000 -

Nama : Income Tax Expense Kode : 6-1108

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü - - - -

Nama : Depreciation Exp - Building Kode : 6-1109

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü - - 22,000,000 -

Nama : Depreciation Exp - Equitment Kode : 6-1110

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü - - 3,850,000 -

Nama : Electricity, Telp & Water Exp Kode : 6-1111

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT DEBIT CREDIT
Dec 1 Opening Balance ü - - 21,569,070 -
Nama : Interest Revenue Kode : 8-1101
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü - - - 13,365,000

Nama : Other Revenue Kode : 8-1999

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü - - - 1,327,000

Nama : Bank Charge Kode : 9-1001

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü - - 607,500 -

Nama : Interest Expense Kode : 9-1002

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü - - 54,450,000 -

Nama : Other Expense Kode : 9-1999

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance ü - - - -
 PT.JAYATAMA
TRIAL BALANCE
DESEMBER 31, 2021
NO.ACC ACCOUNT NAME DEBET 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)
12101 Land
12201 Building at Cost
12202 Accum. Dep. - Bulding
12301 Office Equipment at Cost
12302 Accum. Dep. - Office Equipment
12401 Vehicle at Cost
12402 Accum, Dep. - Vehicle
21201 Account Payable
21202 Accrued Expense
21203 Vat Payable
21204 Value Added Tax - Out ( VAT Out)
21205 Income Tax Payable
22101 Bank Loans
31101 Common Stock
32101 Retained Earnings
41101 Sales of Merchandise
41102 Sales Discounts
41103 Sales Returns
42101 Service Income
51101 Cost of Goods Sold
51102 Purchase Discount
61101 Wages & Salaries Expense
61102 Uncollectible Accounts
61103 Advertising Expense
61104 Depreciation Expense - Vehicle
61105 Maintenance Expense
61106 Newspaper & Tabloid Expense
61107 Supplies Expense
61108 Income Tax Expense
61109 Depreciation Expense - Building
61110 Depreciation Expense - Equipment
61111 Electricity, Telp & Water Expense
81101 Interest Revenue
81999 Other Revenue
91001 Bank Charge
91101 Interest Expense
91999 Other Expense
TOTAL ………………… Rp - Rp -
 PT.JAYATAMA
ADJUSTMENT JOURNAL ENTRIES
DECEMBER 31, 2021

DATE ACCOUNT NAME REF DEBET CREDIT

TOTAL …………………
 PT.JAYATAMA
WORKSHEET
Desember 31, 2021

TRIAL BALANCE ADJUSMENT.E TB AFTER ADJ INCOME STATEMENT BALANCE SHEET

ACC ACCOUNT NAME
DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT
11101 Cash in Bank
11102 Petty Cash
11201 Account Receivable
11202 Allowance for Doubtful Debt
11301 Merchandise Inventory
11302 Office Supplies
11401 Value Added Tax - In ( VAT In)
12101 Land
12201 Building at Cost
12202 Accum. Dep. - Bulding
12301 Office Equipment at Cost
12302 Accum. Dep. - Office Equipment
12401 Vehicle at Cost
12402 Accum, Dep. - Vehicle
21201 Account Payable
21202 Accrued Expense
21203 Vat Payable
21204 Value Added Tax - Out ( VAT Out)
21205 Income Tax Payable
22101 Bank Loans
31101 Common Stock
32101 Retained Earnings
41101 Sales of Merchandise
41102 Sales Discounts
41103 Sales Returns
42101 Service Income
51101 Cost of Goods Sold
51102 Purchase Discount
61101 Wages & Salaries Expense
61102 Uncollectible Accounts
61103 Advertising Expense
61104 Depreciation Expense - Vehicle
61105 Maintenance Expense
61106 Newspaper & Tabloid Expense
61107 Supplies Expense
61108 Income Tax Expense
61109 Depreciation Expense - Building -
61110 Depreciation Expense - Equipment
61111 Electricity, Telp & Water Expense
81101 Interest Revenue
81999 Other Revenue
91001 Bank Charge
91101 Interest Expense
TOTAL
PROFIT AFTER TAX
TOTAL
 PT.JAYATAMA
PROFIT AND LOSS STATEMENT
Desember 31, 2021
 PT.JAYATAMA
RETAINED EARNING STATEMENT
DECEMBER 31, 2021
 PT.JAYATAMA
BALANCE SHEET
DECEMBER 31, 2021
 PT.JAYATAMA
CASH FLOW REPORT
DECEMBER 31, 2021
BALANCE
DESCRIPTION Rp
Rp
 PT.JAYATAMA
CLOSING JOURNAL
DECEMBER 31, 2021

DATE DESCRIPTION REF DEBIT CREDIT

TOTAL ………………… Rp - Rp -
 PT.JAYATAMA
POST CLOSING TRIAL BALANCE
DECEMBER 31, 2021

DEBIT CREDIT
ACC. NO ACCOUNT NAME
Rp Rp

TOTAL …………………