JURNAL BUKU BESAR LAPORAN KEUANGAN

1.1 SALES ADJUSMENT

NS-NOV'

NERACA SALDO
REKAP JURNAL

BUKU BESAR
WORKSHEET

1.2 CASH IN INCOME STATEMENT

CHANGE EQUITY

CALK 1.3 BUY

BALANCE SHEET

CASH FLOW STATEMENT

1.4 CASH OUT

KARTU UTANG CLOSSING ENTRY

KARTU PERSEDIAANPOSTING ADJUSMENT & CLOSING

BUKTI TRANSAKSI
1.5 MEMO KARTU ASET TETAPCLOSSING BALANCE
PT JAYATAMA MENU
Trial Balance November,30, 2021and Balance Sheet
December, 31, 2017
No November 30, 2021 December 31, 2020
Account Title
Account DEBIT CREDIT DEBIT CREDIT
11100 Cash In Bank 875,721,100 604,543,500
11200 Petty Cash 10,000,000 9,500,000
11201 Account Receivable 696,850,000 348,425,000
11202 Allowances for Bad Debts 6,968,500 6,968,500
11203 Other Receivable 1,875,000 -
11301 Merchandise Inventory 432,187,500 511,970,120
11302 Office Supplies 1,525,000 1,750,000
11401 VAT In 52,000,000 50,000,000
11402 Prepaid Taxes 198,000,000 -
12101 Land 1,500,000,000 700,000,000
12201 Buliding At Cost 480,000,000 480,000,000
12202 Acc Depr Building 166,000,000 144,000,000
12301 Office Equipment 16,800,000 16,800,000
12302 Acc Depr Office Equipment 16,450,000 12,600,000
12401 Vehicles 154,800,000 154,800,000
12402 Acc Depr Vehicles 112,875,000 95,137,500
21201 Account Payable 623,218,750 352,750,000
21202 Accrued Payable 31,250,000 28,000,000
21203 Devidend Payable - 33,750,000
21204 VAT Out 63,000,000 66,000,000
21205 Income Taxes Payable 22,005,000
22101 Bank Loans 369,000,000 468,000,000
31101 Comman Stock 300,000,000 300,000,000
32101 Retained Earning 1,348,577,620 1,348,577,620
32102 Devidend
38001 Income Summary
39999 Historical balance
41101 Sales Of Merchanidise 7,409,062,500
41102 Sales Discount 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 Purchases Discount 25,112,300
61101 Wages & Salaries Expense 343,750,000
61102 Uncollectible Account -
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

61109 Depreciation Expense Building 22,000,000

61110 Depreciation Expense Equipment 3,850,000
61111 Electricity, Telp & Water Exp 21,569,070
81101 Interest Revenue 13,365,000
81102 Other Revenue 1,327,000
82101 Bank Charge 607,500
82102 Interest Expense 54,450,000
91110 Income Taxes Expense
10,498,662,670 10,498,662,670 2,877,788,620 2,877,788,620
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F. PENJELASAN ATAS AKUN-AKUN TERTENTU
1 Cash In Bank

MENU

2 Accounts Receivable
Merupakan saldo Piutang Dagang per 30 Nopember 2021, dengan rincian sebagai berikut:
No Nama Debitur Penjualan PPN 10% Jumlah Piutang Termin Tanggal
1 Toko Armida f-11/12 227,062,500 22,706,250 249,768,750 2/10; n/30 November 25, 2021
2 Toko Lavender f-11/25 207,375,000 20,737,500 228,112,500 2/10; n/30 November 29, 2021
3 Toko Marvello f-11/10 185,062,500 18,506,250 203,568,750 2/10; n/30 November 23, 2021
4 Toko Berlan f-11/14 14,000,000 1,400,000 15,400,000 November 24, 2021
Jumlah Piutang 696,850,000

3 Merchandise Inventory
Merupakan saldo persediaan barang dagangan per 30 Nopember 2021, dengan rincian sebagai berikut:
No. Item Kuantitas Harga/ Unit Jumlah
1 Lemari Panjang Tipe 1 45 Rp 4,062,500 Rp 182,812,500
2 Lemari panjang Tipe 2 42 Rp 5,937,500 Rp 249,375,000
Jumlah Rp 432,187,500

4 VAT - In
Merupakan PPN Masukan atas pembelian barang dagangan selama bulan Nopember 2021.

5 Prepaid Rent
Merupakan saldo sewa toko dengan rincian sebagai berikut:
Prepaid Exp Prepaid 30/11/21

Prepaid Insurance
Merupakan Asuransi atas barang dagangan dengan rincian sebagai berikut:

Prepaid

6 Accounts Payable
No Nama Kreditur Pembelian PPN 10% Jumlah Utang Termin Tanggal
1 PT DHIRAMA 270,312,500 27,031,250 297,343,750 3/10; n/30 November 23, 2021
2 PT ANDARA 296,250,000 29,625,000 325,875,000 3/10; n/30 November 20, 2021

566,562,500 56,656,250 623,218,750

7 VAT - Out
Merupakan PPN Keluaran atas penjualan barang dagangan selama bulan Nopember 2021.

6
5 -
 PT JAYATAMA
DAFTAR ASET TETAP
TAHUN 2021

Tanggal Tanggal tarif Harga Perolehan Akumu

No Jennis Aktiva tetap Nilai Residu
Perolehan Penghentian (%) So.31.12.2020 Debit Kredit So.31.12.2021 So.31.12.2020
LAND
1 Tanah 1 700,000,000 700,000,000
2 Tanah 2 800,000,000 800,000,000
Jumlah 700,000,000 - 1,500,000,000
BUILDING
1 0 5% 480,000,000 - 480,000,000 144,000,000

VEHICLES
1 0 12.50% 154,800,000 154,800,000 95,137,500
EQUIPMENT
1 0 25% 16,800,000 16,800,000 12,600,000

TOTAL 1,351,600,000 - - 2,151,600,000 251,737,500

Building 22,000,000 2,000,000 166,000,000 83.00 72 24,000,000 166,000,000

Equipment 3,850,000 350,000 112,387,500 48.00 37 4,200,000 16,450,000
Vehicles 17,737,500 1,612,500 112,875,000 60.00 49 19,350,000 112,875,000

Sampai Nopember 2021

Tanggal Tanggal tarif Harga Perolehan Akumu
No Jennis Aktiva tetap Nilai Residu
Perolehan Penghentian (%) So.31.12.2020 Debit Kredit So.31.12.2021 So.31.12.2020
LAND
1
2
Jumlah
 BUILDING
1 0 5% 480,000,000 - 480,000,000 144,000,000

VEHICLES
1 0 12.50% 154,800,000 154,800,000 95,137,500
EQUIPMENT
1 0 25% 16,800,000 16,800,000 12,600,000

TOTAL 651,600,000 - - 651,600,000 251,737,500

MA MENU

Akumulasi Depresiasi NILAI BUKU

Debit Kredit So.31.12.2021 TAHUN 2021

24,000,000 168,000,000 312,000,000

19,350,000 114,487,500 40,312,500

4,200,000 16,800,000 -

- 47,550,000 299,287,500 352,312,500

Akumulasi Depresiasi NILAI BUKU NOP

Debit Kredit So.30.11.2021 2021
 22,000,000 166,000,000 314,000,000

17,737,500 112,875,000 41,925,000

3,850,000 16,450,000 350,000

- 43,587,500 295,325,000 356,275,000

 PT JAYATAMA
Sales Journal
December 2021

Debit Credit

DATE DOC. NO. Customer's Account Receivable Cost Of Goods Sold Merchandise Inventory Sales Of Merchanidise VAT Out

11201 51101 11301 41101 21204

6 71/PJ Toko Lavender Rp 289,712,500 Rp 188,125,000 Rp 188,125,000 Rp 263,375,000 Rp 26,337,500

15 72/PJ Toko Marvello Rp 224,743,750 Rp 145,937,500 Rp 145,937,500 Rp 204,312,500 Rp 20,431,250

24 73/PJ Toko Armida Rp 289,712,500 Rp 188,165,000 Rp 188,165,000 Rp 263,375,000 Rp 26,337,500

Rp 804,168,750 Rp 522,227,500 Rp 522,227,500 Rp 731,062,500 Rp 73,106,250

Rp 1,326,396,250 Rp 1,326,396,250

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Cash Receipt Journal
December 2021
DEBIT
OTHER
DATE DOC. NO. ACCOUNT CREDITED Sales Discount Cash In Bank
ACCT NO. Account Title AMOUNT
41102 11100
2 01/BKM Other Receivable Rp 1,875,000

7 02/BKM Toko Armida Rp 4,995,375 Rp 244,773,375

13 03/BKM Toko Lavender Rp - Rp 228,112,500

14 04/BKM Toko Marvello Rp - Rp 203,568,750

28 05/BKM Toko Lavender Rp 274,312,500

4,995,375 Rp 952,642,125 Rp -

Rp957,637,500
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Cash Receipt Journal
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December 2021
CREDIT
OTHER
Account Receivable ACCT
AMOUNT
NO.
11201

11,203 Rp 1,875,000

Rp 249,768,750

Rp 228,112,500

Rp 203,568,750

Rp 274,312,500

Rp 955,762,500 Rp 1,875,000

Rp957,637,500 -

Nama Tanggal dan paraf

 PT JAYATAMA
Purchase Journal
December 2021

DEBIT CREDIT

Merchandise
DATE DOC. NO. VENDOR'S VAT In Account Payable
Inventory

11301 11401 21201

9 124/AN PT ANDARA Rp 246,060,000 Rp 24,606,000 Rp 270,666,000

20 089/Dr PT DHIRAMA Rp 186,649,500 Rp 18,664,950 Rp 205,314,450

26 130/AN PT ANDARA Rp 135,050,000 Rp 13,505,000 Rp 148,555,000

Rp 567,759,500 Rp 56,775,950 Rp 624,535,450

Rp 624,535,450 Rp 624,535,450

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Cash Payment Journal
December 2021
DEBIT CREDIT
Docoume OTHER OTHER
DATE ACCOUNT DEBITED nt Purchases
Account Payable Cash In Bank
Number Acc No Discount Acc No Account Title Amount
AMOUNT
21201 11100 51102
1 Accrued Payable 01/BKK 21202 Rp 31,250,000 Rp 31,250,000
4 PT ANDARA 02/BKK Rp 325,875,000 Rp 316,098,750 9,776,250
10 VAT Out 21204 Rp 63,000,000 Rp 11,000,000 11,401 VAT In 52,000,000
10 Bank Loans 03/BKK 22101 Rp 9,000,000 Rp 13,950,000
Interest Expense 82102 Rp 4,950,000
14 PT DHIRAMA 04/BKK Rp 297,343,750 Rp 297,343,750 -
19 Electricity, Telp & Water Exp 05/BKK 61111 Rp 2,625,000 Rp 2,625,000
30 Petty Cash 06/BKK 11200 Rp 3,993,750 Rp 3,993,750
31 PT ANDARA 07/BKK Rp 270,666,000 Rp 270,666,000

Rp 893,884,750 Rp 114,818,750 Rp 946,927,250 Rp 9,776,250 Rp 52,000,000

Rp 1,008,703,500 Rp 1,008,703,500
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Memorial Journal
December 2021

ACCOUNT NAME AND

DATE DOC. NO. ACC NO. DEBIT CREDIT
DECSRIPTION

8 01/NK Sales Returns 41103 Rp 14,000,000

01/NK VAT Out 21204 1,400,000
01/NK Account Receivable 11201 Rp 15,400,000

01/NK Merchandise Inventory 11301 Rp 10,000,000

01/NK Cost Of Goods Sold 51101 Rp 10,000,000

21 01/BM Allowances for Bad Debts 11202 Rp 7,700,000

01/BM Account Receivable 11201 Rp 7,700,000

21 01/ND Account Payable 21201 Rp 22,012,100

01/ND Merchandise Inventory 11301 Rp 20,011,000
01/ND VAT In 11401 Rp 2,001,100

Rp 55,112,100 Rp 55,112,100
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PETTY CASH JOURNAL
December 2021

DATE VKK NUMBER DESCRIPTION ACCOUNT NAME ACC NUMBER AMOUNT PETTY CASH

5 01/VKK Pembelian Perlengkapan Office Supplies 11302 1,218,750 1,218,750

11 02/VKK Pembayaran Biaya Iklan Advertising Expense 61103 625,000 625,000

23 03/VKK Perbaikan Lantai Toko Maintenance Expense 61105 650,000 650,000

25 04/VKK Tabloid Newspaper & Tabloid Expense 61106 500,000 500,000

27 05/VKK Pembelian Perlengkapan Office Supplies 11302 1,000,000 1,000,000

3,993,750 3,993,750

Tanda
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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 a Rp 297,343,750
17 04/BKK Rp 297,343,750 Rp -
12 089/Dr Rp 205,314,450 Rp 205,314,450
22 01/ND Rp 22,012,100 Rp 183,302,350
Rp 183,302,350
Rp 183,302,350
Rp 183,302,350

VENDOR'S NAME
VENDOR ACCOUNT NO. 2-1200-03
PT ANDARA
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance a Rp 325,875,000
4 02/BKK Rp 325,875,000 Rp -
9 124/AN Rp 270,666,000 Rp 270,666,000
26 130/AN Rp 148,555,000 Rp 419,221,000
31 07/BKK Rp 270,666,000 Rp 148,555,000
Rp 148,555,000
 PT JAYATAMA MENU

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 Balance a 249,768,750
2 02/BKM 249,768,750.00 Rp - Rp -
24 73/PJ Rp289,712,500 Rp 289,712,500
289,712,500 -
289,712,500 -

CUSTOMER'S NAME:
Toko Lavender CUSTOMER ACCOUNT NO. 1-1300-02
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Balance a 228,112,500
6 71/PJ Rp289,712,500 Rp 517,825,000 Rp -
8 01/NK Rp 15,400,000 Rp 502,425,000
13 03/BKM 228,112,500.00 274,312,500 -
28 05/BKM 274,312,500.00 - -

CUSTOMER'S NAME:
Toko Marvello
CUSTOMER ACCOUNT NO. 1-1300-03
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 a 203,568,750
14 04/BKM 203,568,750.00 Rp - Rp -
15 72/PJ Rp224,743,750 Rp 224,743,750
224,743,750 -
224,743,750 -

CUSTOMER'S NAME:
Toko Berlan
CUSTOMER ACCOUNT NO. 1-1300-04
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 a 15,400,000
21 01/BM Rp 7,700,000 Rp 7,700,000 Rp -
Rp 7,700,000
7,700,000 -
 7,700,000 -

522,156,250
 PT JAYATAMA MENU
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 a Balance 45 Rp 4,062,500 Rp 182,812,500

6 71/PJ 20 Rp 4,062,500 Rp 81,250,000 25 Rp 4,062,500 Rp 101,562,500
8 01/NK -1 Rp 4,062,500 Rp (4,062,500) 26 Rp 4,062,500 Rp 105,625,000
9 124/AN 24 Rp 4,065,000 Rp 97,560,000 26 Rp 4,062,500 Rp 105,625,000
24 Rp 4,065,000 Rp 97,560,000
15 72/PJ 14 Rp 4,062,500 Rp 56,875,000 12 Rp 4,062,500 Rp 48,750,000
72/PJ 24 4,065,000 Rp 97,560,000
12 089/Dr 24 Rp 4,063,000 Rp 97,512,000 12 Rp 4,062,500 Rp 48,750,000
24 4,065,000 Rp 97,560,000
24 4,063,000 Rp 97,512,000
22 01/ND (2) Rp 4,063,000 Rp (8,126,000) 12 Rp 4,062,500 Rp 48,750,000
24 4,065,000 Rp 97,560,000
22 4,063,000 Rp 89,386,000
24 73/PJ 12 Rp 4,062,500 Rp 48,750,000 16 Rp 4,065,000 Rp 65,040,000
73/PJ 8 Rp 4,065,000 Rp 32,520,000 22 Rp 4,063,000 Rp 89,386,000
26 130/AN 10 Rp 4,025,000 Rp 40,250,000 16 Rp 4,065,000 Rp 65,040,000
22 Rp 4,063,000 Rp 89,386,000
10 Rp 4,025,000 Rp 40,250,000

Rp 227,196,000 Rp 215,332,500 Rp 194,676,000

Rp 194,676,000
 PT JAYATAMA MENU
INVENTORY CARD
December 2021

IT : Lemari panjang Tipe 2

DESCRIPTIO
IN OUT BALANCE
N
DATE DOC. NO.
UNIT PRICE AMOUNT UNIT PRICE AMOUNT UNIT PRICE AMOUNT

1 a Balance 42 Rp 5,937,500 Rp 249,375,000

6 71/PJ 18 Rp 5,937,500 Rp 106,875,000 24 Rp 5,937,500 Rp 142,500,000
8 01/NK -1 Rp 5,937,500 Rp (5,937,500) 25 Rp 5,937,500 Rp 148,437,500

9 124/AN 25 Rp 5,940,000 Rp 148,500,000 25 Rp 5,937,500 Rp 148,437,500

25 Rp 5,940,000 Rp 148,500,000

15 72/PJ 15 Rp 5,937,500 Rp 89,062,500 10 Rp 5,937,500 Rp 59,375,000

72/PJ 25 5,940,000 Rp 148,500,000
12 089/Dr 15 Rp 5,942,500 Rp 89,137,500 10 Rp 5,937,500 Rp 59,375,000
25 5,940,000 Rp 148,500,000
15 5,942,500 Rp 89,137,500
22 01/ND (2) Rp 5,942,500 Rp (11,885,000) 10 Rp 5,937,500 Rp 59,375,000
25 5,940,000 Rp 148,500,000
13 5,942,500 Rp 77,252,500
24 73/PJ 10 Rp 5,937,500 Rp 59,375,000 17 Rp 5,940,000 Rp 100,980,000
73/PJ 8 Rp 5,940,000 Rp 47,520,000 13 Rp 5,942,500 Rp 77,252,500
26 130/AN 16 Rp 5,925,000 Rp 94,800,000 17 Rp 5,940,000 Rp 100,980,000
13 Rp 5,942,500 Rp 77,252,500
16 Rp 5,925,000 Rp 94,800,000
320,552,500 296,895,000 273,032,500
273,032,500
 PT JAYATAMA MENU
INVENTORY CARD
December 2021

Lemari 1 Lemari 2
45 42
20 18
-1 -1
24 25
14 15
24 15
-2 -2
20 18
10 16

101 53 96 50

48 46

Rp 432,187,500
547,748,500 Rp 979,936,000
Rp 512,227,500 Rp 467,708,500
Rp 467,708,500
Rp 467,708,500

567,759,500 522,227,500 467708500

Rp 20,011,000 Rp 10,000,000 Rp -
Rp (10,000,000)
 PT JAYATAMA
RECAPITULATION JOURNAL
SALES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11201 804,168,750 11301 522,227,500
51101 522,227,500 41101 731,062,500
21204 73,106,250

1,326,396,250 1,326,396,250
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CASH RECEIPT JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
41102 4,995,375 11201 955,762,500
11100 952,642,125 11203 1,875,000

-
957,637,500 957,637,500
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PURCHASES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11301 567,759,500 21201 624,535,450
11401 56,775,950

624,535,450 624,535,450
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CASH PAYMENT JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
21201 893,884,750 11100 946,927,250
21202 31,250,000 51102 9,776,250
22101 9,000,000 11401 52,000,000
82102 4,950,000
61111 2,625,000
11200 3,993,750
21204 63,000,000

1,008,703,500 1,008,703,500
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MEMORIAL JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
41103 14,000,000 11201 23,100,000
21204 1,400,000 51101 10,000,000
11301 10,000,000 11301 20,011,000
11202 7,700,000 11401 2,001,100
21201 22,012,100
55,112,100 55,112,100

PETTY CASH JOURNAL

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11302 2,218,750 11200 3,993,750
61103 625,000
61105 650,000
61106 500,000

3,993,750 3,993,750
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GENERAL LEDGER
Account Number:
Account: Cash In Bank GENERAL LEDGER
11100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 875,721,100
31 CRJ 952,642,125 - 1,828,363,225 -
31 CPJ - 946,927,250 881,435,975 -
31 SJR - - 881,435,975 -
31 PJR - - 881,435,975 -
31 PCJ - - 881,435,975 -
11100 31 MJM - - 881,435,975 -

Account Number:
Account: Petty Cash GENERAL LEDGER 11200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 10,000,000
31 CRJ - - 10,000,000 -
31 CPJ 3,993,750 - 13,993,750 -
31 SJR - - 13,993,750 -
31 PJR - - 13,993,750 -
31 PCJ - 3,993,750 10,000,000 -
11200 31 MJM - - 10,000,000 -

Account Number:
Account: Account Receivable GENERAL LEDGER
11201
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 696,850,000
31 CRJ - 955,762,500 - 258,912,500
31 CPJ - - - 258,912,500
31 SJR 804,168,750 - 545,256,250 -
31 PJR - - 545,256,250 -
31 PCJ - - 545,256,250 -
11201 31 MJM - 23,100,000 522,156,250 -

Account Number:
Account: Allowances for Bad Debts GENERAL LEDGER 11202
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 6,968,500
31 SJR - - - 6,968,500
31 CRJ - - - 6,968,500
31 CPJ - - - 6,968,500
31 PJR - - - 6,968,500
31 PCJ - - - 6,968,500
11202 31 MJM 7,700,000 - 731,500 -
 PT JAYATAMA
GENERAL LEDGER
Account Number:
Account: Other Receivable GENERAL LEDGER 11203
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 1,875,000
31 CRJ - 1,875,000 - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
31 PCJ - - - -
11203 31 MJM - - - -

Account Number:
Account: Merchandise Inventory GENERAL LEDGER 11301
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 432,187,500
31 CRJ - - 432,187,500 -
31 CPJ - - 432,187,500 -
31 SJR - 522,227,500 - 90,040,000
31 PJR 567,759,500 - 477,719,500 -
31 PCJ - - 477,719,500 -
11301 31 MJM 10,000,000 20,011,000 467,708,500 -

Account Number:
Account: Office Supplies GENERAL LEDGER 11302
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 1,525,000
31 PJR - - 1,525,000 -
31 CRJ - - 1,525,000 -
31 CPJ - - 1,525,000 -
31 SJR - - 1,525,000 -
31 PCJ 2,218,750 - 3,743,750 -
11302 31 MJM - - 3,743,750 -

Account Number:
Account: VAT In GENERAL LEDGER 11401
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 52,000,000
31 CRJ - - 52,000,000 -
31 CPJ - 52,000,000 - -
31 SJR - - - -
31 PJR 56,775,950 - 56,775,950 -
31 PCJ - - 56,775,950 -
11401 31 MJM - 2,001,100 54,774,850 -

Account Number:
Account: Prepaid Taxes GENERAL LEDGER
 PT JAYATAMA
GENERAL LEDGER
Account: Prepaid Taxes GENERAL LEDGER 11402
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 198,000,000
31 CRJ - - 198,000,000 -
31 CPJ - - 198,000,000 -
31 SJR - - 198,000,000 -
31 PJR - - 198,000,000 -
31 PCJ - - 198,000,000 -
11402 31 MJM - - 198,000,000 -

Account Number:
Account: Land GENERAL LEDGER 12101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 1,500,000,000
31 CRJ - - 1,500,000,000 -
31 CPJ - - 1,500,000,000 -
31 SJR - - 1,500,000,000 -
31 PJR - - 1,500,000,000 -
31 PCJ - - 1,500,000,000 -
12101 31 MJM - - 1,500,000,000 -

Account Number:
Account: Buliding At Cost GENERAL LEDGER 12201
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 480,000,000
31 CRJ - - 480,000,000 -
31 CPJ - - 480,000,000 -
31 SJR - - 480,000,000 -
31 PJR - - 480,000,000 -
31 PCJ - - 480,000,000 -
12201 31 MJM - - 480,000,000 -

Account Number:
Account: Acc Depr Building GENERAL LEDGER 12202
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 166,000,000
31 CRJ - - - 166,000,000
31 CPJ - - - 166,000,000
31 SJR - - - 166,000,000
31 PJR - - - 166,000,000
31 PCJ - - - 166,000,000
12202 31 MJM - - - 166,000,000

Account Number:
Account: Office Equipment GENERAL LEDGER 12301
Balance
Date Description Ref. Debit Credit
 PT JAYATAMA
GENERAL LEDGER
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 16,800,000
31 CRJ - - 16,800,000 -
31 CPJ - - 16,800,000 -
31 SJR - - 16,800,000 -
31 PJR - - 16,800,000 -
31 PCJ - - 16,800,000 -
12301 31 MJM - - 16,800,000 -

Account Number:
Account: Acc Depr Office Equipment GENERAL LEDGER 12302
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 16,450,000
31 CRJ - - - 16,450,000
31 CPJ - - - 16,450,000
31 SJR - - - 16,450,000
31 PJR - - - 16,450,000
31 PCJ - - - 16,450,000
12302 31 MJM - - - 16,450,000

Account Number:
Account: Vehicles GENERAL LEDGER 12401
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 154,800,000
31 CRJ - - 154,800,000 -
31 CPJ - - 154,800,000 -
31 SJR - - 154,800,000 -
31 PJR - - 154,800,000 -
31 PCJ - - 154,800,000 -
12401 31 MJM - - 154,800,000 -

Account Number:
Account: Acc Depr Vehicles GENERAL LEDGER 12402
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 112,875,000
31 CRJ - - - 112,875,000
31 CPJ - - - 112,875,000
31 SJR - - - 112,875,000
31 PJR - - - 112,875,000
31 PCJ - - - 112,875,000
12402 31 MJM - - - 112,875,000

Account Number:
Account: Account Payable GENERAL LEDGER 21201
Balance
Date Description Ref. Debit Credit Debit Credit
 PT JAYATAMA
GENERAL LEDGER
Dec 1 Opening Balance 623,218,750
31 CRJ - - - 623,218,750
31 CPJ 893,884,750 - 270,666,000 -
31 SJR - - 270,666,000 -
31 PJR - 624,535,450 - 353,869,450
31 PCJ - - - 353,869,450
21201 31 MJM 22,012,100 - - 331,857,350

Account Number:
Account: Accrued Payable GENERAL LEDGER 21202
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 31,250,000
31 CRJ - - - 31,250,000
31 CPJ 31,250,000 - - -
31 SJR - - - -
31 PJR - - - -
31 PCJ - - - -
21202 31 MJM - - - -

Account Number:
Account: Devidend Payable GENERAL LEDGER 21203
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance -
31 PJR - - - -
31 CRJ - - - -
31 CPJ - - - -
31 SJR - - - -
31 PCJ - - - -
21203 31 MJM - - - -

Account Number:
Account: VAT Out GENERAL LEDGER 21204
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 63,000,000
31 CRJ - - - 63,000,000
31 CPJ 63,000,000 - - -
31 SJR - 73,106,250 - 73,106,250
31 PJR - - - 73,106,250
31 PCJ - - - 73,106,250
21204 31 MJM 1,400,000 - - 71,706,250

Account Number:
Account: Income Taxes Payable GENERAL LEDGER 21205
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
 PT JAYATAMA
GENERAL LEDGER
31 JNK - - - -
31 JPK - - - -
31 JPn - - - -
31 JPB - - - -
31 PCJ - - - -
21205 31 MJM - - - -

Account Number:
Account: Bank Loans GENERAL LEDGER 22101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 369,000,000
31 CRJ - - - 369,000,000
31 CPJ 9,000,000 - - 360,000,000
31 SJR - - - 360,000,000
31 PJR - - - 360,000,000
31 PCJ - - - 360,000,000
22101 31 MJM - - - 360,000,000

Account Number:
Account: Comman Stock GENERAL LEDGER 31101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 300,000,000
31 CRJ - - - 300,000,000
31 CPJ - - - 300,000,000
31 SJR - - - 300,000,000
31 PJR - - - 300,000,000
31 PCJ - - - 300,000,000
31101 31 MJM - - - 300,000,000

Account Number:
Account: Retained Earning GENERAL LEDGER 32101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 1,348,577,620
31 CRJ - - - 1,348,577,620
31 CPJ - - - 1,348,577,620
31 SJR - - - 1,348,577,620
31 PJR - - - 1,348,577,620
31 PCJ - - - 1,348,577,620
32101 31 MJM - - - 1,348,577,620

Account Number:
Account: Devidend GENERAL LEDGER 32102
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 CRJ - - - -
 PT JAYATAMA
GENERAL LEDGER
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
31 PCJ - - - -
32102 31 MJM - - - -

Account Number:
Account: Income Summary GENERAL LEDGER 38001
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 CRJ - - - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
31 PCJ - - - -
38001 31 MJM - - - -

Account Number:
Account: Historical balance GENERAL LEDGER 39999
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK - - - -
31 JPK - - - -
31 JPn - - - -
31 JPB - - - -
31 PCJ - - - -
39999 31 MJM - - - -

Account Number:
Account: Sales Of Merchanidise GENERAL LEDGER 41101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 7,409,062,500
31 CRJ - - - 7,409,062,500
31 CPJ - - - 7,409,062,500
31 SJR - 731,062,500 - 8,140,125,000
31 PJR - - - 8,140,125,000
31 PCJ - - - 8,140,125,000
41101 31 MJM - - - 8,140,125,000

Account Number:
Account: Sales Discount GENERAL LEDGER 41102
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 45,800,000
31 CRJ 4,995,375 - 50,795,375 -
31 CPJ - - 50,795,375 -
 PT JAYATAMA
GENERAL LEDGER
31 SJR - - 50,795,375 -
31 PJR - - 50,795,375 -
31 PCJ - - 50,795,375 -
41102 31 MJM - - 50,795,375 -

Account Number:
Account: Sales Returns GENERAL LEDGER 41103
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 24,062,500
31 CRJ - - 24,062,500 -
31 CPJ - - 24,062,500 -
31 SJR - - 24,062,500 -
31 PJR - - 24,062,500 -
31 PCJ - - 24,062,500 -
41103 31 MJM 14,000,000 - 38,062,500 -

Account Number:
Account: Service Income GENERAL LEDGER 42101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 12,456,000
31 CRJ - - - 12,456,000
31 CPJ - - - 12,456,000
31 SJR - - - 12,456,000
31 PJR - - - 12,456,000
31 PCJ - - - 12,456,000
42101 31 MJM - - - 12,456,000

Account Number:
Account: Cost Of Goods Sold GENERAL LEDGER 51101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 5,512,187,500
31 CRJ - - 5,512,187,500 -
31 CPJ - - 5,512,187,500 -
31 SJR 522,227,500 - 6,034,415,000 -
31 PJR - - 6,034,415,000 -
31 PCJ - - 6,034,415,000 -
51101 31 MJM - 10,000,000 6,024,415,000 -

Account Number:
Account: Purchases Discount GENERAL LEDGER 51102
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 25,112,300.00
31 CRJ - - - 25,112,300
31 CPJ - 9,776,250 - 34,888,550
31 SJR - - - 34,888,550
 PT JAYATAMA
GENERAL LEDGER
31 PJR - - - 34,888,550
31 PCJ - - - 34,888,550
51102 31 MJM - - - 34,888,550

Account Number:
Account: Wages & Salaries Expense GENERAL LEDGER 61101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 343,750,000
31 CRJ - - 343,750,000 -
31 CPJ - - 343,750,000 -
31 SJR - - 343,750,000 -
31 PJR - - 343,750,000 -
31 PCJ - - 343,750,000 -
61101 31 MJM - - 343,750,000 -

Account Number:
Account: Uncollectible Account GENERAL LEDGER 61102
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance -
31 CRJ - - - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
31 PCJ - - - -
61102 31 MJM - - - -

Account Number:
Account: Advertising Expense GENERAL LEDGER 61103
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 6,875,000
31 CRJ - - 6,875,000 -
31 CPJ - - 6,875,000 -
31 SJR - - 6,875,000 -
31 PJR - - 6,875,000 -
31 PCJ 625,000 - 7,500,000 -
61103 31 MJM - - 7,500,000 -

Account Number:
Account: Depreciation Expense Vehicles GENERAL LEDGER 61104
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 17,737,500
31 CRJ - - 17,737,500 -
31 CPJ - - 17,737,500 -
31 SJR - - 17,737,500 -
31 PJR - - 17,737,500 -
 PT JAYATAMA
GENERAL LEDGER
31 PCJ - - 17,737,500 -
61104 31 MJM - - 17,737,500 -

Account Number:
Account: Maintenance Expense GENERAL LEDGER 61105
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 7,150,000
31 CRJ - - 7,150,000 -
31 CPJ - - 7,150,000 -
31 SJR - - 7,150,000 -
31 PJR - - 7,150,000 -
31 PCJ 650,000 - 7,800,000 -
61105 31 MJM - - 7,800,000 -

Account Number:
Account: Newspaper & Tabloid Expense GENERAL LEDGER 61106
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 5,500,000
31 CRJ - - 5,500,000 -
31 CPJ - - 5,500,000 -
31 SJR - - 5,500,000 -
31 PJR - - 5,500,000 -
31 PCJ 500,000 - 6,000,000 -
61106 31 MJM - - 6,000,000 -

Account Number:
Account: Supplies Expense GENERAL LEDGER 61107
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 13,365,000
31 CRJ - - 13,365,000 -
31 CPJ - - 13,365,000 -
31 SJR - - 13,365,000 -
31 PJR - - 13,365,000 -
31 PCJ - - 13,365,000 -
61107 31 MJM - - 13,365,000 -

Account Number:
Account: Depreciation Expense Building GENERAL LEDGER 61109
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 22,000,000
31 CRJ - - 22,000,000 -
31 CPJ - - 22,000,000 -
31 SJR - - 22,000,000 -
31 PJR - - 22,000,000 -
31 PCJ - - 22,000,000 -
 PT JAYATAMA
GENERAL LEDGER
61109 31 MJM - - 22,000,000 -

Account Number:
Account: Depreciation Expense Equipment GENERAL LEDGER 61110
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 3,850,000
31 CRJ - - 3,850,000 -
31 CPJ - - 3,850,000 -
31 SJR - - 3,850,000 -
31 PJR - - 3,850,000 -
31 PCJ - - 3,850,000 -
61110 31 MJM - - 3,850,000 -

Account Number:
Account: Electricity, Telp & Water Exp GENERAL LEDGER 61111
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 21,569,070
31 CRJ - - 21,569,070 -
31 CPJ 2,625,000 - 24,194,070 -
31 SJR - - 24,194,070 -
31 PJR - - 24,194,070 -
31 PCJ - - 24,194,070 -
61111 31 MJM - - 24,194,070 -

Account Number:
Account: Interest Revenue GENERAL LEDGER 81101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 13,365,000.00
31 CRJ - - - 13,365,000
31 CPJ - - - 13,365,000
31 SJR - - - 13,365,000
31 PJR - - - 13,365,000
31 PCJ - - - 13,365,000
81101 31 MJM - - - 13,365,000

Account Number:
Account: Other Revenue GENERAL LEDGER 81102
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 1,327,000.00
31 CRJ - - - 1,327,000
31 CPJ - - - 1,327,000
31 SJR - - - 1,327,000
31 PJR - - - 1,327,000
31 PCJ - - - 1,327,000
81102 31 MJM - - - 1,327,000
 PT JAYATAMA
GENERAL LEDGER

Account Number:
Account: Bank Charge GENERAL LEDGER 82101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 607,500
31 CRJ - - 607,500 -
31 CPJ - - 607,500 -
31 SJR - - 607,500 -
31 PJR - - 607,500 -
31 PCJ - - 607,500 -
82101 31 MJM - - 607,500 -

Account Number:
Account: Interest Expense GENERAL LEDGER 82102
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 54,450,000
31 CRJ - - 54,450,000 -
31 CPJ 4,950,000 - 59,400,000 -
31 SJR - - 59,400,000 -
31 PJR - - 59,400,000 -
82102 31 MJM - - 59,400,000 -

Account Number:
Account: Income Taxes Expense GENERAL LEDGER 91110
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 CRJ - - - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
31 PCJ - - - -
91110 31 MJM - - - -
MENU
 PT JAYATAMA
TRIAL BALANCE
December 31, 2021
ACCOUNT
ACCOUNT NAME DEBIT CREDIT
NO.
11100 Cash In Bank 881,435,975 -
11200 Petty Cash 10,000,000 -
11201 Account Receivable 522,156,250 -
11202 Allowances for Bad Debts 731,500 -
11203 Other Receivable - -
11301 Merchandise Inventory 467,708,500 -
11302 Office Supplies 3,743,750 -
11401 VAT In 54,774,850 -
11402 Prepaid Taxes 198,000,000 -
12101 Land 1,500,000,000 -
12201 Buliding At Cost 480,000,000 -
12202 Acc Depr Building - 166,000,000
12301 Office Equipment 16,800,000 -
12302 Acc Depr Office Equipment - 16,450,000
12401 Vehicles 154,800,000 -
12402 Acc Depr Vehicles - 112,875,000
21201 Account Payable - 331,857,350
21202 Accrued Payable - -
21203 Devidend Payable - -
21204 VAT Out - 71,706,250
21205 Income Taxes Payable - -
22101 Bank Loans - 360,000,000
31101 Comman Stock - 300,000,000
32101 Retained Earning - 1,348,577,620
32102 Devidend - -
38001 Income Summary - -
39999 Historical balance - -
41101 Sales Of Merchanidise - 8,140,125,000
41102 Sales Discount 50,795,375 -
41103 Sales Returns 38,062,500 -
42101 Service Income - 12,456,000
51101 Cost Of Goods Sold 6,024,415,000 -
51102 Purchases Discount - 34,888,550
61101 Wages & Salaries Expense 343,750,000 -
61102 Uncollectible Account - -
61103 Advertising Expense 7,500,000 -
61104 Depreciation Expense Vehicles 17,737,500 -
61105 Maintenance Expense 7,800,000 -
61106 Newspaper & Tabloid Expense 6,000,000 -
61107 Supplies Expense 13,365,000 -
61109 Depreciation Expense Building 22,000,000 -
61110 Depreciation Expense Equipment 3,850,000 -
61111 Electricity, Telp & Water Exp 24,194,070 -
81101 Interest Revenue - 13,365,000
81102 Other Revenue - 1,327,000
82101 Bank Charge 607,500 -
82102 Interest Expense 59,400,000 -
91110 Income Taxes Expense - -
Amount 10,909,627,770 10,909,627,770

1 Toko Armida 289,712,500.00

2 Toko Lavender -
3 Toko Marvello 224,743,750.00
4 Toko Berlan 7,700,000.00
522,156,250.00
-

1 PT DHIRAMA 183,302,350.00
2 PT ANDARA 148,555,000.00
331,857,350.00
-

1 Lemari Panjang Tipe 1 194,676,000.00

2 Lemari panjang Tipe 2 273,032,500.00
467,708,500.00
-
MENU
No Peserta: …….

Nama Peserta: ………………………………………………………………………………………..

PT JAYATAMA MENU
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 235,894,839

Income Taxes Payable 21205 37,894,839
Prepaid Taxes 11402 198,000,000
 323,688,114 323,688,114
- -

11100 1,401,700.00 60,700.00

Cash Sales - 81101 - 1,401,700.00
Sales - 82101 60,700.00 -
Sales Retur - 11302 - 2,443,750.00
- 61107 2,443,750.00 -
PPH 0,5% x 1.01 - 61102 11,174,625.00 -
11202 - 11,174,625.00
61109 2,000,000.00 -
61110 350,000.00 -
61104 1,612,500.00 -
12202 - 2,000,000.00
12302 - 350,000.00
12402 - 1,612,500.00
61,101 31,250,000.00 -
21,202 - 31,250,000.00
32,102 37,500,000.00 -
21,203 - 33,750,000.00
91,110 235,894,838.99 -
21,205 - 41,644,838.99
11,402 - 198,000,000.00
323,688,113.99 323,688,113.99

-
-
 PT JAYATAMA
GENERAL LEDGER
Account Number:
Account: Cash In Bank GENERAL LEDGER
11100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 881,435,975 -
31 Adjusment JM 1,401,700 60,700 882,776,975 -
11100 31 Closing JM - - 882,776,975 -

Account Number:
Account: Petty Cash GENERAL LEDGER 11200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 10,000,000 -
31 Adjusment JM - - 10,000,000 -
11200 31 Closing JM - - 10,000,000 -

Account Number:
Account: Account Receivable GENERAL LEDGER
11201
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 522,156,250 -
31 Adjusment JM - - 522,156,250 -
11201 31 Closing JM - - 522,156,250 -

Account Number:
Account: Allowances for Bad Debts GENERAL LEDGER 11202
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 731,500 -
31 Adjusment JM - 11,174,625 - 10,443,125
11202 31 Closing JM - - - 10,443,125

Account Number:
Account: Other Receivable GENERAL LEDGER 11203
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - - - -
11203 31 Closing JM - - - -

Account Number:
Account: Merchandise Inventory GENERAL LEDGER 11301
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 467,708,500 -
 PT JAYATAMA
GENERAL LEDGER
31 Adjusment JM - - 467,708,500 -
11301 31 Closing JM - - 467,708,500 -

Account Number:
Account: Office Supplies GENERAL LEDGER 11302
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 3,743,750 -
31 Adjusment JM - 2,443,750 1,300,000 -
11302 31 Closing JM - - 1,300,000 -

Account Number:
Account: VAT In GENERAL LEDGER
11401
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 54,774,850 -
31 Adjusment JM - - 54,774,850 -
11401 31 Closing JM - - 54,774,850 -

Account Number:
Account: Prepaid Taxes GENERAL LEDGER 11402
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 198,000,000 -
31 Adjusment JM - 198,000,000 - -
11402 31 Closing JM - - - -

Account Number:
Account: Land GENERAL LEDGER 12101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 1,500,000,000 -
31 Adjusment JM - - 1,500,000,000 -
12101 31 Closing JM - - 1,500,000,000 -

Account Number:
Account: Buliding At Cost GENERAL LEDGER
12201
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 480,000,000 -
31 Adjusment JM - - 480,000,000 -
12201 31 Closing JM - - 480,000,000 -

Account Number:
Account: Acc Depr Building GENERAL LEDGER 12202
Balance
Date Description Ref. Debit Credit Debit Credit
 PT JAYATAMA
GENERAL LEDGER
Dec 31 Opening Balance a - 166,000,000
31 Adjusment JM - 2,000,000 - 168,000,000
12202 31 Closing JM - - - 168,000,000

Account Number:
Account: Office Equipment GENERAL LEDGER 12301
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 16,800,000 -
31 Adjusment JM - - 16,800,000 -
12301 31 Closing JM - - 16,800,000 -

Account Number:
Account: Acc Depr Office Equipment GENERAL LEDGER
12302
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 16,450,000
31 Adjusment JM - 350,000 - 16,800,000
12302 31 Closing JM - - - 16,800,000

Account Number:
Account: Vehicles GENERAL LEDGER 12401
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 154,800,000 -
31 Adjusment JM - - 154,800,000 -
12401 31 Closing JM - - 154,800,000 -

Account Number:
Account: Acc Depr Vehicles GENERAL LEDGER
12402
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 112,875,000
31 Adjusment JM - 1,612,500 - 114,487,500
12402 31 Closing JM - - - 114,487,500

Account Number:
Account: Account Payable GENERAL LEDGER
21201
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 331,857,350
31 Adjusment JM - - - 331,857,350
21201 31 Closing JM - - - 331,857,350

Account Number:
Account: Accrued Payable GENERAL LEDGER 21202
 PT JAYATAMA
GENERAL LEDGER
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - 31,250,000 - 31,250,000
21202 31 Closing JM - - - 31,250,000

Account Number:
Account: Devidend Payable GENERAL LEDGER 21203
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - 33,750,000 - 33,750,000
21203 31 Closing JM - - - 33,750,000

Account Number:
Account: VAT Out GENERAL LEDGER 21204
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 71,706,250
31 Adjusment JM - - - 71,706,250
21204 31 Closing JM - - - 71,706,250

Account Number:
Account: Income Taxes Payable GENERAL LEDGER
21205
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - 41,644,839 - 41,644,839
21205 31 Closing JM - - - 41,644,839

Account Number:
Account: Bank Loans GENERAL LEDGER 22101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 360,000,000
31 Adjusment JM - - - 360,000,000
22101 31 Closing JM - - - 360,000,000

Account Number:
Account: Comman Stock GENERAL LEDGER 31101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 300,000,000
31 Adjusment JM - - - 300,000,000
31101 31 Closing JM - - - 300,000,000
 PT JAYATAMA
GENERAL LEDGER
Account Number:
Account: Retained Earning GENERAL LEDGER 32101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 1,348,577,620
31 Adjusment JM - - - 1,348,577,620
32101 31 Closing JM 37,500,000 - - 1,311,077,620

Account Number:
Account: Devidend GENERAL LEDGER 32102
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM 37,500,000 - 37,500,000 -
32102 31 Closing JM - 37,500,000 - -

Account Number:
Account: Income Summary GENERAL LEDGER 38001
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - - - -
38001 31 Closing JM - 8,203,563,250 - 8,203,563,250

Account Number:
Account: Historical balance GENERAL LEDGER 39999
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - - - -
39999 31 Closing JM - - - -

Account Number:
Account: Sales Of Merchanidise GENERAL LEDGER 41101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 8,140,125,000
31 Adjusment JM - - - 8,140,125,000
41101 31 Closing JM 8,140,125,000 - - -

Account Number:
Account: Sales Discount GENERAL LEDGER 41102
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 50,795,375 -
31 Adjusment JM - - 50,795,375 -
41102 31 Closing JM - 50,795,375 - -
 PT JAYATAMA
GENERAL LEDGER

Account Number:
Account: Sales Returns GENERAL LEDGER 41103
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 38,062,500 -
31 Adjusment JM - - 38,062,500 -
41103 31 Closing JM - 38,062,500 - -

Account Number:
Account: Service Income GENERAL LEDGER 42101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 12,456,000
31 Adjusment JM - - - 12,456,000
31 Closing JM 12,456,000 - - -

Account Number:
Account: Cost Of Goods Sold GENERAL LEDGER 51101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 6,024,415,000 -
31 Adjusment JM - - 6,024,415,000 -
31 Closing JM - 6,024,415,000 - -

Account Number:
Account: Purchases Discount GENERAL LEDGER 51102
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 34,888,550
31 Adjusment JM - - - 34,888,550
31 Closing JM 34,888,550 - - -

Account Number:
Account: Wages & Salaries Expense GENERAL LEDGER 61101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 343,750,000 -
31 Adjusment JM 31,250,000 - 375,000,000 -
31 Closing JM - 375,000,000 - -

Account Number:
Account: Uncollectible Account GENERAL LEDGER 61102
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance - -
 PT JAYATAMA
GENERAL LEDGER
31 Adjusment JM 11,174,625 - 11,174,625 -
31 Closing JM - 11,174,625 - -

Account Number:
Account: Advertising Expense GENERAL LEDGER 61103
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 7,500,000 -
31 Adjusment JM - - 7,500,000 -
31 Closing JM - 7,500,000 - -

Account Number:
Account: Depreciation Expense Vehicles GENERAL LEDGER 61104
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 17,737,500 -
31 Adjusment JM 1,612,500 - 19,350,000 -
31 Closing JM - 19,350,000 - -

Account Number:
Account: Maintenance Expense GENERAL LEDGER 61105
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 7,800,000 -
31 Adjusment JM - - 7,800,000 -
31 Closing JM - 7,800,000 - -

Account Number:
Account: Newspaper & Tabloid Expense GENERAL LEDGER 61106
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 6,000,000 -
31 Adjusment JM - - 6,000,000 -
31 Closing JM - 6,000,000 - -
 MENU

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 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
11100 Cash In Bank 881,435,975 - 1,401,700 60,700 882,776,975 - - -

11200 Petty Cash 10,000,000 - - - 10,000,000 - - -

11201 Account Receivable 522,156,250 - - - 522,156,250 - - -

11202 Allowances for Bad Debts 731,500 - - 11,174,625 - 10,443,125 - -

11203 Other Receivable - - - - - - - -

11301 Merchandise Inventory 467,708,500 - - - 467,708,500 - - -

11302 Office Supplies 3,743,750 - - 2,443,750 1,300,000 - - -

11401 VAT In 54,774,850 - - - 54,774,850 - - -

11402 Prepaid Taxes 198,000,000 - - 198,000,000 - - - -

12101 Land 1,500,000,000 - - - 1,500,000,000 - - -

12201 Buliding At Cost 480,000,000 - - - 480,000,000 - - -

12202 Acc Depr Building - 166,000,000 - 2,000,000 - 168,000,000 - -

12301 Office Equipment 16,800,000 - - - 16,800,000 - - -

12302 Acc Depr Office Equipment - 16,450,000 - 350,000 - 16,800,000 - -

12401 Vehicles 154,800,000 - - - 154,800,000 - - -

12402 Acc Depr Vehicles - 112,875,000 - 1,612,500 - 114,487,500 - -

21201 Account Payable - 331,857,350 - - - 331,857,350 - -

21202 Accrued Payable - - - 31,250,000 - 31,250,000 - -

21203 Devidend Payable - - - 33,750,000 - 33,750,000 - -

21204 VAT Out - 71,706,250 - - - 71,706,250 - -

21205 Income Taxes Payable - - - 41,644,839 - 41,644,839 - -

22101 Bank Loans - 360,000,000 - - - 360,000,000 - -

31101 Comman Stock - 300,000,000 - - - 300,000,000 - -

32101 Retained Earning - 1,348,577,620 - - - 1,348,577,620 - -

Jumlah Pindahan 4,290,150,825 2,707,466,220 1,401,700 322,286,414 4,090,316,575 2,828,516,684 - -

Jumlah dipindahkan 4,290,150,825 2,707,466,220 1,401,700 322,286,414 4,090,316,575 2,828,516,684 - -

 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
32102 Devidend - - 37,500,000 - 37,500,000 - - -

41101 Sales Of Merchanidise - 8,140,125,000 - - - 8,140,125,000 - 8,140,125,000

41102 Sales Discount 50,795,375 - - - 50,795,375 - 50,795,375 -

41103 Sales Returns 38,062,500 - - - 38,062,500 - 38,062,500 -

42101 Service Income - 12,456,000 - - - 12,456,000 - 12,456,000

51101 Cost Of Goods Sold 6,024,415,000 - - - 6,024,415,000 - 6,024,415,000 -

51102 Purchases Discount - 34,888,550 - - - 34,888,550 - 34,888,550

61101 Wages & Salaries Expense 343,750,000 - 31,250,000 - 375,000,000 - 375,000,000 -

61102 Uncollectible Account - - 11,174,625 - 11,174,625 - 11,174,625 -

61103 Advertising Expense 7,500,000 - - - 7,500,000 - 7,500,000 -

61104 Depreciation Expense Vehicles 17,737,500 - 1,612,500 - 19,350,000 - 19,350,000 -

61105 Maintenance Expense 7,800,000 - - - 7,800,000 - 7,800,000 -

61106 Newspaper & Tabloid Expense 6,000,000 - - - 6,000,000 - 6,000,000 -

61107 Supplies Expense 13,365,000 - 2,443,750 - 15,808,750 - 15,808,750 -

61109 Depreciation Expense Building 22,000,000 - 2,000,000 - 24,000,000 - 24,000,000 -

61110 Depreciation Expense Equipment 3,850,000 - 350,000 - 4,200,000 - 4,200,000 -

61111 Electricity, Telp & Water Exp 24,194,070 - - - 24,194,070 - 24,194,070 -

81101 Interest Revenue - 13,365,000 - 1,401,700 - 14,766,700 - 14,766,700

81102 Other Revenue - 1,327,000 - - - 1,327,000 - 1,327,000

82101 Bank Charge 607,500 - 60,700 - 668,200 - 668,200 -

82102 Interest Expense 59,400,000 - - - 59,400,000 - 59,400,000 -

91110 Income Taxes Expense - - 235,894,839 - 235,894,839 - 235,894,839 -

10,909,627,770 10,909,627,770 323,688,114 323,688,114 11,032,079,934 11,032,079,934 6,904,263,359 8,203,563,250

38001 Income Summary - - 1,299,299,891 -

- - 8,203,563,250 8,203,563,250
 T JAYATAMA
sheet desember 2021
Balance Sheet
DEBIT CREDIT
882,776,975 -

10,000,000 -

522,156,250 -

- 10,443,125

- -

467,708,500 -

1,300,000 -

54,774,850 -

- -

1,500,000,000 -

480,000,000 -

- 168,000,000

16,800,000 -

- 16,800,000

154,800,000 -

- 114,487,500

- 331,857,350

- 31,250,000

- 33,750,000

- 71,706,250

- 41,644,839

- 360,000,000

- 300,000,000

- 1,348,577,620

4,090,316,575 2,828,516,684

4,090,316,575 2,828,516,684
 T JAYATAMA
sheet desember 2021
Balance Sheet
DEBIT CREDIT
37,500,000 -

- -

- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -

- -

- -
- -
- -

- -
- -
- -

- -
4,127,816,575 2,828,516,684
- 1,299,299,891

4,127,816,575 4,127,816,575
 T JAYATAMA
sheet desember 2021
Balance Sheet
DEBIT CREDIT
-
 PT JAYATAMA
INCOME STATEMENT
For The Year Ended, December, 31, 2021

41101 Sales Of Merchanidise Rp 8,140,125,000

41102 Sales Discount Rp (50,795,375)

41103 Sales Returns Rp (38,062,500)

42101 Service Income Rp 12,456,000

Net Sales Rp 8,063,723,125

Cost of Good Sold:

51101 Cost Of Goods Sold Rp (6,024,415,000)

51102 Purchases Discount Rp 34,888,550

Rp (5,989,526,450)

Gross Profit Rp 2,074,196,675

Operating Expense:

61101 Wages & Salaries Expense Rp (375,000,000)

61102 Uncollectible Account Rp (11,174,625)

61103 Advertising Expense Rp (7,500,000)

61104 Depreciation Expense Vehicles Rp (19,350,000)

61105 Maintenance Expense Rp (7,800,000)

61106 Newspaper & Tabloid Expense Rp (6,000,000)

61107 Supplies Expense Rp (15,808,750)

61109 Depreciation Expense Building Rp (24,000,000)

61110 Depreciation Expense Equipment Rp (4,200,000)

61111 Electricity, Telp & Water Exp Rp (24,194,070)

Total Operating Expense Rp (495,027,445)

Operating Income Rp 1,579,169,230

Other Income/Other Expense

81101 Interest Revenue Rp 14,766,700

81102 Other Revenue Rp 1,327,000

82101 Bank Charge Rp (668,200)

82102 Interest Expense Rp (59,400,000)

Rp (43,974,500)
Earning Before Taxes Rp 1,535,194,730
91110 Income Taxes Expense Rp (235,894,839)
Earning After Taxes Rp 1,299,299,891
PENGHASILAN KENA PAJAK 2021
Mendapat Fasilitas (4.800.000.000:8.114.518.000)x1.522.575.655X22%x50% 99,071,805
Tidak Mendapat Fasiltas (3.314.518.000:8.114.518.000)x1.522.575.655x22% 136,823,034
Pajak Penghasilan Tahun 2021 235,894,839
3,314,518,000

Kalau Omset di atas 50 M maka Pajaknya 22 % x 1.522.575.655 334,966,644.10

Laba Komersial 1,535,194,730

Koreksi Fiskal Positif
Bad Debts 3,474,625
Koreksi Fiskal Negatif
Interest Revenue (14,766,700)
Other Revenue (1,327,000)
Penghasilan Kena Pajak 1,522,575,655

Uncollectible 11,174,625.00
Penghapusan yang diperkenankan Keputusan Pengadilan 7,700,000.00
Koreksi Fiskal Positif 3,474,625.00

Peredaran Bruto

Sales Of Merchanidise 8,140,125,000.00

Sales Returns (38,062,500.00)
Service Income 12,456,000.00
Peredaran Bruto 8,114,518,500
Pembulan menjadi ribuan penuh 8,114,518,000
Mendapat Fasilitas 4,800,000,000
Tidak Mendapat Fasilitas 3,314,518,000

ASUMSI DAN SOAL ADJUSMENT DIUBAH MENJADI SEBAGAI BERIKUT:

1. Berdasarkan keputusan Pengadilan Negeri PT Berlan dinyatakan Bangkrut dan disetujui penghapusan
Piutang sebesar 7.700.000

2. Interest Income dan Other Revenue sudah dipotong Pajak

MENU
 PT JAYATAMA
STATEMENTS OF CHANGES IN EQUITY
FOR THE YEARS ENDED 31 DECEMBER 2021

DESCRIPTION Amount

Retained Earning dec, 31, 2020 Rp 1,348,577,620.00

Net Income Rp 1,299,299,891.01

Devidend Rp (37,500,000.00)

Balance at 31 December 2021 Rp 2,610,377,511.01

MENU
 PT JAYATAMA
BALANCE SHEET
AS AT DECEMBER, 31, 2021 and 2020

ASSETS 2021 2020 LIABILITIES & EQUITIES 2021

Current Assets Current Liabilities
11100 Cash In Bank 882,776,975 604,543,500 Account Payable 331,857,350

11200 Petty Cash 10,000,000 9,500,000 Accrued Payable 31,250,000

11201 Account Receivable 522,156,250 348,425,000 Devidend Payable 33,750,000

11202 Allowances for Bad Debts (10,443,125) (6,968,500) VAT Out 71,706,250

11203 Other Receivable - - Income Taxes Payable 41,644,839

11301 Merchandise Inventory 467,708,500 511,970,120

11302 Office Supplies 1,300,000 1,750,000 Amount 510,208,439

11401 VAT In 54,774,850 50,000,000 Long Term Debts

11402 Prepaid Taxes - - Bank Loans 360,000,000

Amount 1,928,273,450 1,519,220,120
Equities
Non Current Assets Comman Stock 300,000,000

12101 Land 1,500,000,000 700,000,000 Retained Earning 2,610,377,511

12201 Buliding At Cost 480,000,000 480,000,000

12202 Acc Depr Building (168,000,000) (144,000,000)

12301 Office Equipment 16,800,000 16,800,000 Amount 2,910,377,511

12302 Acc Depr Office Equipment (16,800,000) (12,600,000)

12401 Vehicles 154,800,000 154,800,000

12402 Acc Depr Vehicles (114,487,500) (95,137,500)

Amount 1,852,312,500 1,099,862,500

Total Assets 3,780,585,950 2,619,082,620 Total Liabilities & Equites 3,780,585,950

- -
-
PT JAYATAMA
BALANCE SHEET MENU
ECEMBER, 31, 2021 and 2020

2020

352,750,000 21201

28,000,000 21202

33,750,000 21203

66,000,000 21204

22,005,000 21205

22101

502,505,000

468,000,000 22101

300,000,000 31101

1,348,577,620 32101

1,648,577,620

2,619,082,620
 PT JAYATAMA
CASH FLOW STATEMENTS
For The Year Ended, December, 31, 2021
OPERATING ACTIVITIES
Income After Taxes 1,299,299,891
Depreciation Expense Vehicles 24,000,000
Depreciation Expense Building 19,350,000
Depreciation Expense Equipment 4,200,000
Bad Debts 11,174,625
Account Receivable Increase/Decrease (181,431,250)
Other Receivable Increase/Decrease -
Merchandise Inventory Increase/Decrease 44,261,620
Office Supplies Increase/Decrease 450,000
VAT In Increase/Decrease (4,774,850)
Prepaid Taxes Increase/Decrease -
Account Payable Increase/Decrease (20,892,650)
Accrued Payable Increase/Decrease 3,250,000
Devidend Payable Increase/Decrease -
VAT Out Increase/Decrease 5,706,250
Income Taxes Payable Increase/Decrease 19,639,839
Net Cash flow from operating activities 1,224,233,475

INVESTING ACTIVITIES
Purchases Of Land (800,000,000)
-

Net cash flow from Investing activities (800,000,000)

FINANCING ACTIVITIES
Payment of Bank Load (108,000,000)
Payment Devidend (37,500,000)
Net cash flow Used to Financing activities (145,500,000)
Increase/Decrease Cash & Equivalent Cash 278,733,475
Cash & Equivalent Cash 31 desember 2020 614,043,500
Cash & Equivalent Cash 31 desember 2021 892,776,975

892,776,975
Operating Activities Used -
Indirect Method
Operating Activities Used
Indirect Method
 PT JAYATAMA
CASH FLOW STATEMENTS
For The Year Ended, December, 31, 2021
OPERATING ACTIVITIES
Cash Inflow :
Cash receive from customer 7,887,998,125 1
Other cash receive 16,093,700 2
Amount 7,904,091,825
Cash Outflow :
Cash payment to supplier (5,970,932,330) 3
Cash payment to employee (375,000,000) 4
Cash payment to other operating (57,602,820) 5
Cash payment to finance (60,068,200) 6
Cash payment to government (216,255,000) 7
Amount (6,679,858,350)
Net Cash flow from operating activities 1,224,233,475

INVESTING ACTIVITIES

DENGAN METODE
Purchases Of Land (800,000,000)

Tidak Langsung
SAMA PERSISI
Net cash flow Used to Investing activities (800,000,000)

FINANCING ACTIVITIES
Payment of Bank Load (108,000,000)
Payment Devidend (37,500,000)
Net cash flow Used to Financing activities (145,500,000)
PERUBAHAN KAS
Increase/Decrease Cash & Equivalent Cash 278,733,475
DAN SETARA KAS
Cash & Equivalent Cash 31 desember 2020 614,043,500 DAN SALDO AWAL
Cash & Equivalent Cash 31 desember 2021 892,776,975

Cash In Bank 882,776,975

Operating Activities Used Petty Cash 10,000,000
Direct Method Kas & Setara Kas 892,776,975
Cash Inflow : Naik/Turun Arus Kas
Sales 8,063,723,125 (175,725,000) 7,887,998,125 1
Service Income -
Interest Revenue 14,766,700 14,766,700 2
Other Revenue 1,327,000 1,327,000 2
Cash Outflow : -
Cost Of Goods Sold (5,989,526,450) 18,594,120 (5,970,932,330) 3
Wages & Salaries Expense (375,000,000) (375,000,000) 4
Depreciation Expense Vehicles (19,350,000) 19,350,000 -
Depreciation Expense Building (24,000,000) 24,000,000 -
Depreciation Expense Equipment (4,200,000) 4,200,000 -
Uncollectible Account (11,174,625) 11,174,625 -
Advertising Expense (7,500,000) (7,500,000) 5
Maintenance Expense (7,800,000) 3,250,000 (4,550,000) 5
Newspaper & Tabloid Expense (6,000,000) (6,000,000) 5
Supplies Expense (15,808,750) 450,000 (15,358,750) 5
Electricity, Telp & Water Exp (24,194,070) (24,194,070) 5
Interest Expense (59,400,000) (59,400,000) 6
Bank Service Charge (668,200) (668,200) 6
Company Income Taxes (235,894,839) 19,639,839 (216,255,000) 7
Laba rugi akrual 1,299,299,891 1,224,233,475

-
 PT JAYATAMA
Memorial Journal (CLOSING ENTRY)
December 2021 Page :

DOC.
DATE DESCRIPTION REF DEBIT CREDIT
NO.
31-Dec-21 08/BM Sales Of Merchanidise 41101 8,140,125,000.00
Service Income 42101 12,456,000.00
Purchases Discount 51102 34,888,550.00
Interest Revenue 81101 14,766,700.00
Other Revenue 81102 1,327,000.00
Income Summary 38001 8,203,563,250.00

31-Dec-16 BM-14 Income Summary 38001 #N/A

Sales Discount 41102 50,795,375.00
Sales Returns 41103 38,062,500.00
Cost Of Goods Sold 51101 6,024,415,000.00
Wages & Salaries Expense 61101 375,000,000.00
Uncollectible Account 61102 11,174,625.00
Advertising Expense 61103 7,500,000.00
Depreciation Expense Vehicles 61104 19,350,000.00
Maintenance Expense 61105 7,800,000.00
Newspaper & Tabloid Expense 61106 6,000,000.00
Supplies Expense 61107 15,808,750.00
#N/A 0 #N/A
Depreciation Expense Building 61109 24,000,000.00
Depreciation Expense Equipment 61110 4,200,000.00
Electricity, Telp & Water Exp 61111 24,194,070.00
Bank Charge 82101 668,200.00
Interest Expense 82102 59,400,000.00

31-Dec-16 BM-15 Income Summary 38001 #N/A

Retained Earning 32101 #N/A

31-Dec-16 BM-16 Retained Earning 32101 37,500,000.00

Devidend 32102 37,500,000.00

Total #N/A #N/A

#N/A
REKAPITULASI :
41101 8,140,125,000.00 -
42101 12,456,000.00 -
51102 34,888,550.00 -
81101 14,766,700.00 -
81102 1,327,000.00 -
38001 #N/A 8,203,563,250.00
41102 - 50,795,375.00
41103 - 38,062,500.00
51101 - 6,024,415,000.00
61101 - 375,000,000.00
61102 - 11,174,625.00
61103 - 7,500,000.00
61104 - 19,350,000.00
61105 - 7,800,000.00
61106 - 6,000,000.00
61107 - 15,808,750.00
0 - #N/A
61109 - 24,000,000.00
61110 - 4,200,000.00
61111 - 24,194,070.00
82101 - 668,200.00
82102 - 59,400,000.00
32102 - 37,500,000.00
32101 37,500,000.00 #N/A
#N/A #N/A

#N/A #N/A
MENU
 PT JAYATAMA
CLOSING BALANCE
December 31, 2021
ACCOUNT
ACCOUNT NAME DEBIT CREDIT
NO.
11100 Cash In Bank 882,776,975 -

11200 Petty Cash 10,000,000 -

11201 Account Receivable 522,156,250 -

11202 Allowances for Bad Debts - 10,443,125

11203 Other Receivable - -

11301 Merchandise Inventory 467,708,500 -

11302 Office Supplies 1,300,000 -

11401 VAT In 54,774,850 -

11402 Prepaid Taxes - -

12101 Land 1,500,000,000 -

12201 Buliding At Cost 480,000,000 -

12202 Acc Depr Building - 168,000,000

12301 Office Equipment 16,800,000 -

12302 Acc Depr Office Equipment - 16,800,000

12401 Vehicles 154,800,000 -

12402 Acc Depr Vehicles - 114,487,500

21201 Account Payable - 331,857,350

21202 Accrued Payable - 31,250,000

21203 Devidend Payable - 33,750,000

21204 VAT Out - 71,706,250

21205 Income Taxes Payable - 41,644,839

22101 Bank Loans - 360,000,000

31101 Comman Stock - 300,000,000

32101 Retained Earning - 1,311,077,620

4,090,316,575 2,791,016,684

1,299,299,891.01
MENU
Harga Perolehan 63,300,000
Nilai Residu 3,300,000
Nilai yang disusutkan 60,000,000

Penyusutan 4 tahun 15,000,000

Penyusutan per bulan 1,250,000

Prepaid Insurance 15,300,000

14,300,000

21,300,000
2,500,000
8.520
13,750,000

16,500,000
13.20

16,250,000

17,500,000

1,250,000

12.24