PT JAYATAMA

Trial Balance 30 November 2021

JUMLAH
No Account Account Title
DEBIT CREDIT
11100 Cash In Bank Rp 875,721,100
11200 Petty Cash Rp 10,000,000
11201 Account Receivable Rp 696,850,000
11202 Allowances for Bad Debts Rp 6,968,500
11203 Other Receivable Rp 1,875,000
11301 Merchandise Inventory Rp 432,187,500
11302 Office Supplies Rp 1,525,000
11401 VAT In Rp 52,000,000
11402 Prepaid Taxes Rp 198,000,000
12101 Land Rp 1,500,000,000
12201 Buliding At Cost Rp 480,000,000
12202 Acc Depr Building Rp 166,000,000
12301 Office Equipment Rp 16,800,000
12302 Acc Depr Office Equipment Rp 16,450,000
12401 Vehicles Rp 154,800,000
12402 Acc Depr Vehicles Rp 112,875,000
21201 Account Payable Rp 623,218,750
21202 Accrued Payable Rp 31,250,000
21203 Devidend Payable Rp -
21204 VAT Out Rp 63,000,000
21205 Income Taxes Payable
22101 Bank Loans Rp 369,000,000
31101 Comman Stock Rp 300,000,000
32101 Retained Earning Rp 1,348,577,620
32102 Devidend
38001 Income Summary
39999 Historical balance
41101 Sales Of Merchanidise Rp 7,409,062,500
41102 Sales Discount Rp 45,800,000
41103 Sales Returns Rp 24,062,500
42101 Service Income Rp 12,456,000
51101 Cost Of Goods Sold Rp 5,512,187,500
51102 Purchases Discount Rp 25,112,300
61101 Wages & Salaries Expense Rp 343,750,000
61102 Uncollectible Account Rp -
61103 Advertising Expense Rp 6,875,000
61104 Depreciation Expense Vehicles Rp 17,737,500
61105 Maintenance Expense Rp 7,150,000
61106 Newspaper & Tabloid Expense Rp 5,500,000
61107 Supplies Expense Rp 13,365,000
61109 Depreciation Expense Building Rp 22,000,000
61110 Depreciation Expense Equipment Rp 3,850,000
61111 Electricity, Telp & Water Exp Rp 21,569,070
81101 Interest Revenue Rp 13,365,000
81102 Other Revenue Rp 1,327,000
82101 Bank Charge Rp 607,500
82102 Interest Expense Rp 54,450,000
91110 Income Taxes Expense
Rp 10,498,662,670 Rp 10,498,662,670
 PT JAYATAMA
BUKU BESAR PEMBANTU UTANG
31 DESEMBER 2021

PT DHIRAMA S001
Balance
Date Description Ref Debit Credit
Debit Credit
DES

PT ANDARA S002
Balance
Date Description Ref Debit Credit
Debit Credit
DES
 PT JAYATAMA
BUKU BESAR PEMBANTU PIUTANG
31 DESEMBER 2021

Toko ARMIDA C001

Balance
Date Description Ref Debit Credit
Debit Credit
DES

Toko LAVENDER C002

Balance
Date Description Ref Debit Credit
Debit Credit
DES

Toko MARVELLO C003

Balance
Date Description Ref Debit Credit
Debit Credit
DES

Toko BERLAN C004

Balance
Date Description Ref Debit Credit
Debit Credit
DES
 PT JAYATAMA
DAFTAR SALDO UTANG
PER 31 DESEMBER 2021

No. Nama No. Faktur Tanggal Jumlah

1
2
3
4
5

PT JAYATAMA
DAFTAR SALDO PIUTANG
PER 31 DESEMBER 2021

No. Nama No. Faktur Tanggal Jumlah

1
2
3
4
5
6
 PT JAYATAMA
BUKU BESAR
31 DESEMBER 2021

Cash In Bank 11100

Balance
Date Description Ref Debit Credit
Debit Credit

Petty Cash 11200

Balance
Date Description Ref Debit Credit
Debit Credit

Accounts Receivable 11201

Balance
Date Description Ref Debit Credit
Debit Credit

Allowance for Doubtful Debt 11202

Balance
Date Description Ref Debit Credit
Debit Credit

Other Receivable 11203

Balance
Date Description Ref Debit Credit
Debit Credit

Merchandise Inventory 11301

Balance
Date Description Ref Debit Credit
Debit Credit

Office Supplies 11302

Balance
Date Description Ref Debit Credit
Debit Credit
Vat In 11401
Balance
Date Description Ref Debit Credit
Debit Credit

Prepaid TAXES 11402

Balance
Date Description Ref Debit Credit
Debit Credit

Land 12101
Balance
Date Description Ref Debit Credit
Debit Credit

Building at Cost 12201

Balance
Date Description Ref Debit Credit
Debit Credit

Accum. Dep. Building 12202

Balance
Date Description Ref Debit Credit
Debit Credit

Office Equipment 12301

Balance
Date Description Ref Debit Credit
Debit Credit

Accum. Depr. Office Equipment 12302

Balance
Date Description Ref Debit Credit
Debit Credit

Vehicle 12401
Balance
Date Description Ref Debit Credit
Debit Credit
Accum. Depr. Vehicle 12402
Balance
Date Description Ref Debit Credit
Debit Credit

Accounts Payable 21201

Balance
Date Description Ref Debit Credit
Debit Credit

Accrued Payable 21202

Balance
Date Description Ref Debit Credit
Debit Credit

Dividend Payable 21203

Balance
Date Description Ref Debit Credit
Debit Credit

VAT Out 21204

Balance
Date Description Ref Debit Credit
Debit Credit

Income Tax Payable 21205

Balance
Date Description Ref Debit Credit
Debit Credit

Bank Loans 22101

Balance
Date Description Ref Debit Credit
Debit Credit
Common Stock 31101
Balance
Date Description Ref Debit Credit
Debit Credit

Retained Earning 32101

Balance
Date Description Ref Debit Credit
Debit Credit

Dividend 32102
Balance
Date Description Ref Debit Credit
Debit Credit

Income Summary 38001

Balance
Date Description Ref Debit Credit
Debit Credit

Historical Balancing 39999

Balance
Date Description Ref Debit Credit
Debit Credit

Sales Of Merchandise 41101

Balance
Date Description Ref Debit Credit
Debit Credit

Sales Discount 41102

Balance
Date Description Ref Debit Credit
Debit Credit
Sales Return 41103
Balance
Date Description Ref Debit Credit
Debit Credit

Service Income 42101

Balance
Date Description Ref Debit Credit
Debit Credit

Cost Of Good Sold 51101

Balance
Date Description Ref Debit Credit
Debit Credit

Purchase Discount 51102

Balance
Date Description Ref Debit Credit
Debit Credit

Wages & Salaries Expense 61101

Balance
Date Description Ref Debit Credit
Debit Credit

Uncollectible Accounts 61102

Balance
Date Description Ref Debit Credit
Debit Credit

Advertising Expenses 61103

Balance
Date Description Ref Debit Credit
Debit Credit
Depreciation Expense Vehicle 61104
Balance
Date Description Ref Debit Credit
Debit Credit

Maintenance Expense 61105

Balance
Date Description Ref Debit Credit
Debit Credit

Newspaper & Tabloid Expense 61106

Balance
Date Description Ref Debit Credit
Debit Credit

Supplies Expense 61107

Balance
Date Description Ref Debit Credit
Debit Credit

Depreciation Expense Building 61109

Balance
Date Description Ref Debit Credit
Debit Credit

Depreciation Expense Equipment 61110

Balance
Date Description Ref Debit Credit
Debit Credit

Electricity, Telp. & Water Expense 61111

Balance
Date Description Ref Debit Credit
Debit Credit

Interest Revenue 81101

Balance
Date Description Ref Debit Credit
Debit Credit
Other Revenue 81102
Balance
Date Description Ref Debit Credit
Debit Credit

Bank Charge 82101

Balance
Date Description Ref Debit Credit
Debit Credit

Interest Expenses 82102

Balance
Date Description Ref Debit Credit
Debit Credit

Income Tax Expenses 91110

Balance
Date Description Ref Debit Credit
Debit Credit
 PT JAYATAMA
NERACA SALDO
31 DESEMBER 2021

No.
Name Account Debit Credit
Account
 PT JAYATAMA
JURNAL UMUM (PENYESUAIAN)
31 DESEMBER 2021

Date Doc. No Description Ref Debit Credit

Rp - Rp -
 PT JAYATAMA
NERACA SALDO SETELAH PENYESUAIAN
31 DESEMBER 2021

No.
Name Account Debit Credit
Account
 PT JAYATAMA
NERACA LAJUR
31 DESEMBER 2021
(dalam ribuan rupiah)
Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance
Acc. No Account Name
Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
11100 Cash In Bank
11200 Petty Cash
11201 Account Receivable
11202 Allowances for Bad Debts
11203 Other Receivable
11301 Merchandise Inventory
11302 Office Supplies
11401 VAT In
11402 Prepaid Taxes
12101 Land
12201 Buliding At Cost
12202 Acc Depr Building
12301 Office Equipment
12302 Acc Depr Office Equipment
12401 Vehicles
12402 Acc Depr Vehicles
21201 Account Payable
21202 Accrued Payable
21203 Devidend Payable
21204 VAT Out
21205 Income Taxes Payable
22101 Bank Loans
31101 Comman Stock
32101 Retained Earning
32102 Devidend
38001 Income Summary
39999 Historical balance
41101 Sales Of Merchanidise
41102 Sales Discount
41103 Sales Returns
42101 Service Income
51101 Cost Of Goods Sold
51102 Purchases Discount
61101 Wages & Salaries Expense
61102 Uncollectible Account
61103 Advertising Expense
61104 Depreciation Expense Vehicles
61105 Maintenance Expense
61106 Newspaper & Tabloid Expense
61107 Supplies Expense
61109 Depreciation Expense Building
61110 Depreciation Expense Equipment
61111 Electricity, Telp & Water Exp
81101 Interest Revenue
81102 Other Revenue
82101 Bank Charge
82102 Interest Expense
91110 Income Taxes Expense
 PT JAYATAMA
LAPORAN LABA RUGI
Untuk Periode yang Berakhir 31 Desember 20
 PT JAYATAMA
LAPORAN LABA DITAHAN
Untuk Periode yang Berakhir 31 Desember 2021

Description Cammond Stock Retained Earning Total

Saldo 31 Desember 20
 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 604,543,500 Account Payable 352,750,000
Petty Cash 9,500,000 Accrued Payable 28,000,000
Account Receivable 348,425,000 Devidend Payable 33,750,000
Allowances for Bad Debts - 6,968,500 VAT Out 66,000,000
Other Receivable - Income Taxes Payable 22,005,000
Merchandise Inventory 511,970,120
Office Supplies 1,750,000 Amount 502,505,000
VAT In 50,000,000 Long Term Debts
Prepaid Taxes - Bank Loans 468,000,000
Amount 1,519,220,120
Equities
Non Current Assets Comman Stock 300,000,000
Land 700,000,000 Retained Earning 1,348,577,620
Buliding At Cost 480,000,000
Acc Depr Building - 144,000,000
Office Equipment 16,800,000 Amount 1,648,577,620
Acc Depr Office Equipment - 12,600,000
Vehicles 154,800,000
Acc Depr Vehicles - 95,137,500
Amount 1,099,862,500

Total Assets 2,619,082,620 Total Liabilities & Equites 2,619,082,620

 PT JAYATAMA
LAPORAN ARUS KAS
Untuk Periode yang Berakhir 31 Desember 2021

- Arus Kas dari Aktivitas Operasi:

Laba bersih
Accounts Receivable
Allowance for Doubtful Debt
Merchandise Inventory
Store Supplies
Prepaid Rent
Prepaid Insurance
Prepaid Income Tax
Stock Invesment
Building Accumulated Depr.
Vehicle at cost
Vehicle Accumulated Depr.
Equipment
Equipment Accumulated Depr.
Accounts Payable
Accrued Expense
Dividend Payable
PPN Payable
Bank Mandiri Loan
Arus Kas dari Aktivitas Operasi

- Arus Kas dari Aktivitas Investasi

Land
Building At Cost
Arus Kas dari Aktivitas Investasi

- Arus Kas dari Aktivitas Pendanaan

Common Stock
Retained Earnings
Arus Kas dari Aktivitas Pendanaan
Kenaikan/Penurunan Arus Kas
 PT JAYATAMA
JURNAL PENUTUP
31 DESEMBER 2021

Date Description Ref Debit Credit

 PT JAYATAMA
NERACA SALDO SETELAH PENUTUPAN
31 DESEMBER 2021

No.
Name Account Debit Credit
Account

Rp - Rp -