PT JAYATAMA

PURCHASE JOURNAL
DECEMBER, 2021
( In Rupiah )
DEBIT

INVOICE
DATE DESCRIPTION MERCHANDISE
NO VAT-IN
INVENTORY

TOTAL…………….
ACCOUNT NUMBER ……………

RECAPITULATION
DEBIT KREDIT
ACC NO TOTAL (Rp) ACC NO

Total………. Total……….
 CREDIT

ACCOUNT
PAYABLE

N
KREDIT
TOTAL (Rp)
 PT JAYATAMA
CASH RECEIPT JOURNAL
DECEMBER, 2021

DEBIT

INVOIC OTHERS
DATE DESCRIPTION
E NO CASH IN BANK
ACCOUNT ACC. NO

TOTAL …………………
ACCOUNT NUMBER………………….
JUMLAH………………………….. Rp 957,637

RECAPITULATION
DEBIT KREDIT
ACC NO TOTAL (Rp) ACC NO

Total………. Total…
 PT JAYATAMA
H RECEIPT JOURNAL
DECEMBER, 2021

CREDIT
OTHERS OTHERS
ACCOUNT
RECEIVABLE
TOTAL ACCOUNT ACC. NO TOTAL

11203 Rp 1,875,000

Rp 1,875,000

957,637,500 Rp 957,637,500

ATION
KREDIT
TOTAL (Rp)
 PT JAYATAMA
CASH PAYMENT JOU
DECEMBER, 20
( In Rupiah )

DEBIT

INVOIC
DATE DESCRIPTION
E NO. ACCOUNT PAYABLE

TOTAL …………………
ACCOUNT NUMBER………………….
 PT JAYATAMA
CASH PAYMENT JOURNAL
DECEMBER, 2021
( In Rupiah )

DEBIT CREDIT
OTHERS OTHERS
CASH IN BANK
ACCOUNT ACC NO. TOTAL ACCOUNT

RECAPITULATION
DEBIT KREDIT
ACC NO TOTAL (Rp) ACC NO

Total………. Total……….
CREDIT
OTHERS

ACC NO. TOTAL

KREDIT
TOTAL (Rp)
 PT JAYATAMA
PETTY CASH
DECEMBER, 2021
( In Rupiah )

INVOIC DEBIT
DATE DESCRIPTION
E NO ACCOUNT ACC NO.

TOTAL …………………………….

RECAPITULATION
DEBIT
ACC NO TOTAL (Rp)

Total……….
IT CREDIT
TOTAL PETTY CASH

ECAPITULATION
KREDIT
ACC NO TOTAL (Rp)

Total……….
 PT JAYATAMA
GENERAL JOURNAL
DECEMBER, 2021
( In Rupiah )

Date Invoice Account Reff Debit

Total

RECAPITULATION
DEBIT
ACC NO TOTAL (Rp)

Total
 Kredit

RECAPITULATION
KREDIT
ACC NO TOTAL (Rp)

Total
 PT JAYATAMA
INVENTOTY CARD
DECEMBER, 2021
ITEM: Lemari Pajang Tipe 1
IN O
TOTAL DOC. NO DESCRIBTION
QTY PRICE AMOUNT Qty

ITEM: Lemari Pajang Tipe 2

IN O
DATE DOC. NO DESCRIBTION
QTY PRICE AMOUNT QTY
 YATAMA
TOTY CARD
MBER, 2021
KODE: LJ-1P
OUT BALANCE
PRICE AMOUNT QTY PRICE AMOUNT

TOTAL

OUT BALANCE
PRICE AMOUNT QTY PRICE AMOUNT
TOTAL…
 PT JAYATAMA
Buku Besar Pembantu Piutang
DECEMBER, 2021

NAME: Toko ARMIDA Kode: C001

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
Nov 30 Saldo Awal Rp 249,768,750

NAME: Toko LAVENDER Kode: C002

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
Nov 30 Saldo Awal Rp 228,112,500

NAME: Toko MARVELLO Kode: C003

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
Nov 30 Saldo Awal Rp 203,568,750

NAME: Toko BERLAN Kode: C004

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
Nov 30 Saldo Awal Rp 15,400,000
SALDO
KREDIT

SALDO
KREDIT

SALDO
KREDIT

SALDO
KREDIT
 PT JAYATAMA
Buku Besar Pembantu Hutang
DECEMBER, 2021

NAME: PT DHIRAMA

TANGGAL KETERANGAN REF DEBIT KREDIT

Nov 30 Saldo Awal

NAME: PT ANDARA

TANGGAL KETERANGAN REF DEBIT KREDIT

Nov 30 Saldo Awal

ng

Kode: S001
SALDO
DEBIT KREDIT
Rp 297,343,750

Kode: S002
SALDO
DEBIT KREDIT
Rp 325,875,000
 PT JAYATAMA
Posting Buku Besar
DECEMBER, 2021

AKUN: CASH IN BANK NO AKUN: 11101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 875,721,100

AKUN: Petty Cash NO AKUN: 11102

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 10,000,000

AKUN: Account Receivable NO AKUN: 11201

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 696,850,000

AKUN: Allowance For Doubful Debt NO AKUN: 11202

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
 Nov 30 Saldo Awal Rp 6,968,500

AKUN: Other Receivable NO AKUN: 11203

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 1,875,000

AKUN: Marchandise Inventory NO AKUN: 11301

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 432,187,500

AKUN: Office Supplies NO AKUN: 11302

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 1,525,000

AKUN: Vat In NO AKUN: 11401

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp -
AKUN: Prepaid VAT NO AKUN: 11402
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 740,906,250

AKUN: Land NO AKUN: 12101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 500,000,000

AKUN: Building At Cost NO AKUN: 12201

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 1,250,000,000

AKUN: Accum Dep. Building NO AKUN: 12202

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 166,000,000

AKUN: Office Equipment at Cost NO AKUN: 12301

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 150,000,000

AKUN:Accum. Dep. Equipment NO AKUN: 12302

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
 TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 29,050,000

AKUN: Vehicle at Cost NO AKUN: 12401

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 271,000,000

AKUN: Accum Dep. Vehicle NO AKUN: 12402

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 112,387,500

AKUN:Account Payable NO AKUN: 21201

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 623,218,750

AKUN: Accrued Expense NO AKUN: 21202

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 31,250,000

AKUN: Dividend Payable NO AKUN: 21203

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
 Nov 30 Saldo Awal Rp -

Akun: Vat Out NO AKUN: 21204

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp -

AKUN: Income Tax Payable NO AKUN: 21205

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp -

AKUN: Bank Loans NO AKUN: 22101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 369,000,000

AKUN: Common Stock NO AKUN: 31101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 300,000,000

AKUN: Retained Earning NO AKUN: 32101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 1,915,771,370
AKUN: Dividend NO AKUN: 32102
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp -

AKUN: Income Summary NO AKUN: 38001

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp -

AKUN: Historical Balancing NO AKUN: 39999

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp -

AKUN: Sales of Mechandise NO AKUN: 41101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 7,409,062,500

AKUN: Sales Discount NO AKUN: 41102

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 45,800,000

AKUN: Sales Return NO AKUN: 41103

 SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 24,062,500

AKUN: Service Income NO AKUN: 42101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 12,456,000

AKUN: Cost Of Good Sold NO AKUN: 51101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 5,512,187,500

AKUN: Purchase Discount NO AKUN: 51102

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 25,112,300

AKUN: Wages & Salaries Expense NO AKUN: 61101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 343,750,000

AKUN: Uncollectible Account NO AKUN: 61102

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
 Nov 30 Saldo Awal Rp 6,000,000

AKUN: Advertiding Expense NO AKUN: 61103

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 6,875,000

AKUN: Depreciation Expense-Vehicle NO AKUN: 61104

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 17,737,500

AKUN: Maintenance Expense NO AKUN: 61105

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 7,150,000

AKUN: Newspaper & Tabloid Expense NO AKUN: 61106

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 5,500,000

AKUN: Supplies Expense NO AKUN: 61107

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 13,365,000
AKUN: Income Tax Expense NO AKUN: 61108
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp -

AKUN: Depreciation Expense-Building NO AKUN: 61109

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 22,000,000

AKUN: Depreciation Expense-Equipment NO AKUN: 61110

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 3,850,000

AKUN: Electricity, Telp & Water Expense NO AKUN: 61111

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 21,569,070

AKUN: Interest Revenue NO AKUN: 81101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 13,365,000

AKUN: Other Revenue NO AKUN: 81999

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
 TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 1,327,000

AKUN: Bank Charge NO AKUN: 91001

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 607,500

AKUN: Interest Expense NO AKUN: 91101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp 54,450,000

AKUN: Other Expense NO AKUN: 91999

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Nov 30 Saldo Awal Rp -
 PT JAYATAMA
NERACA SALDO
DECEMBER, 2021
NS
NO ACCOUNT
DEBIT 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)
11402 Prepaid VAT
12101 Land
12201 Building at Cost
12202 Accum. Dep. - Building
12301 Office Equipment at Cost
12302 Accum. Dep. - Office Equipment
12401 Vehicle at Cost
12402 Accum. Dep. - Vehicle
21201 Accounts Payable
21202 Accrued Expense
21203 Dividend Payable
21204 Value Added Tax - VAT Out
21205 Income Tax Payable
22101 Bank Loans
31101 Common Stock
32101 Retained Earnings
32102 Dividend
38001 Income Summary
39999 Historical Balancing
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 - Vehicles
61105 Maintenance Expense
61106 Newspaper & Tabloid Expense
61107 Supplies Expense
61108 Income Tax Expense
61109 Depreciation Exp - Building
61110 Depreciation Exp - Equipment
61111 Electricity, Telp. & Water Expense
81101 Interest Revenue
81999 Other Revenue
91001 Bank Charge
91101 Interest Expense
91999 Other Expense
 PT JAYATAMA
Adjusment Jounrnal
DECEMBER, 2021
( In Rupiah )

Invoice
Date Number Account Reff Debit Kredit

Total

RECAPITULATION
DEBIT KREDIT
 ACC
TOTAL (Rp) ACC NO TOTAL (Rp)
NO

Total Total