LK - Buku Besar

PT JAYATAMA
GENERAL LEDGER
Month : De cembe r 2021
(in rupiahs)
ACCOUNT : Cash in Bank D ACCOUNT NO. : 1-1100
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 1.713.169.017 Rp -
31 Sales Journal Rp - Rp - Rp 1.713.169.017 Rp -
31 Cash Receipt Journal Rp - Rp - Rp 1.713.169.017 Rp -
31 Purchase Journal Rp - Rp - Rp 1.713.169.017 Rp -
31 Cash Payment Journal Rp - Rp - Rp 1.713.169.017 Rp -
31 General Journal (Memorial) Rp - Rp - Rp 1.713.169.017 Rp -
1-1100 Rp 1.713.169.017 Rp -
ACCOUNT : Petty Cash D ACCOUNT NO. : 1-1200

BALANCE
DEBIT CREDIT
Dec 31 Beginning Balance Rp 10.000.000 Rp -
31 Sales Journal Rp - Rp - Rp 10.000.000 Rp -
31 Cash Receipt Journal Rp - Rp - Rp 10.000.000 Rp -
31 Purchase Journal Rp - Rp - Rp 10.000.000 Rp -
31 Cash Payment Journal Rp - Rp - Rp 10.000.000 Rp -
31 General Journal (Memorial) Rp - Rp - Rp 10.000.000 Rp -
1-1200 Rp 10.000.000 Rp -
ACCOUNT : Accounts Receivable D ACCOUNT NO. : 1-1300

BALANCE
DEBIT CREDIT
1-1300 Rp 696.850.000 Rp -
ACCOUNT : Allowance for Doubtful Debt K ACCOUNT NO. : 1-1400

BALANCE
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp 6.968.500
31 Sales Journal Rp - Rp - Rp - Rp 6.968.500
31 Cash Receipt Journal Rp - Rp - Rp - Rp 6.968.500
31 Purchase Journal Rp - Rp - Rp - Rp 6.968.500
31 Cash Payment Journal Rp - Rp - Rp - Rp 6.968.500
31 General Journal (Memorial) Rp - Rp - Rp - Rp 6.968.500
1-1400 Rp - Rp 6.968.500
ACCOUNT : Other Receivable D ACCOUNT NO. : 1-1500

BALANCE
DEBIT CREDIT
1-1500 Rp 1.875.000 Rp -
ACCOUNT : Merchandise Inventory D ACCOUNT NO. : 1-1600

BALANCE
DEBIT CREDIT
1-1600 Rp 432.187.500 Rp -
6072–P3-21/22-Memproses Buku Besar Lembar Kerja-1/10

ACCOUNT : Office Supplies D ACCOUNT NO. : 1-1700
BALANCE
DEBIT CREDIT
1-1700 Rp 1.525.000 Rp -
ACCOUNT : Value Added Tax - In (VAT In) D ACCOUNT NO. : 1-1800

BALANCE
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp -
31 Sales Journal Rp - Rp - Rp - Rp -
31 Cash Receipt Journal Rp - Rp - Rp - Rp -
31 Purchase Journal Rp - Rp - Rp - Rp -
31 Cash Payment Journal Rp - Rp - Rp - Rp -
31 General Journal (Memorial) Rp - Rp - Rp - Rp -
1-1800 Rp - Rp -
ACCOUNT : Prepaid Income Tax D ACCOUNT NO. : 1-1900

BALANCE
DEBIT CREDIT
1-1900 Rp 200.000.000 Rp -
ACCOUNT : Land D ACCOUNT NO. : 1-2100

BALANCE
DEBIT CREDIT
1-2100 Rp 500.000.000 Rp -
ACCOUNT : Building at Cost D ACCOUNT NO. : 1-2200

BALANCE
DEBIT CREDIT
1-2200 Rp 1.250.000.000 Rp -
ACCOUNT : Accum. Dep. - Building K ACCOUNT NO. : 1-2210

BALANCE
DEBIT CREDIT
1-2210 Rp - Rp 348.958.333
ACCOUNT : Vehicle at Cost D ACCOUNT NO. : 1-2300

BALANCE
DEBIT CREDIT
1-2300 Rp 271.000.000 Rp -

ACCOUNT : Accum. Dep. - Vehicle K ACCOUNT NO. : 1-2310
BALANCE
DEBIT CREDIT
1-2310 Rp - Rp 129.614.583
ACCOUNT : Office Equipment at Cost D ACCOUNT NO. : 1-2400

BALANCE
DEBIT CREDIT
1-2400 Rp 150.000.000 Rp -
ACCOUNT : Accum. Dep. - Office Equipment K ACCOUNT NO. : 1-2410

BALANCE
DEBIT CREDIT
1-2410 Rp - Rp 125.406.250
ACCOUNT : Accounts Payable K ACCOUNT NO. : 2-1100

BALANCE
DEBIT CREDIT
2-1100 Rp - Rp 623.218.750
ACCOUNT : Accrued Payable K ACCOUNT NO. : 2-1200

BALANCE
DEBIT CREDIT
2-1200 Rp - Rp 31.250.000
ACCOUNT : Dividend Payable K ACCOUNT NO. : 2-1300

BALANCE
DEBIT CREDIT
2-1300 Rp - Rp -
ACCOUNT : Value Added Tax - VAT Out K ACCOUNT NO. : 2-1400

BALANCE
DEBIT CREDIT
2-1400 Rp - Rp -

ACCOUNT : Income Tax Payable K ACCOUNT NO. : 2-1500
BALANCE
DEBIT CREDIT
2-1500 Rp - Rp -
ACCOUNT : VAT Payable K ACCOUNT NO. : 2-1600

BALANCE
DEBIT CREDIT
2-1600 Rp - Rp -
ACCOUNT : Bank Loans K ACCOUNT NO. : 2-2100

BALANCE
DEBIT CREDIT
2-2100 Rp - Rp 369.000.000
ACCOUNT : Common Stock K ACCOUNT NO. : 3-1100

BALANCE
DEBIT CREDIT
3-1100 Rp - Rp 300.000.000
ACCOUNT : Retained Earning K ACCOUNT NO. : 3-1200

BALANCE
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp 1.915.771.370
31 Sales Journal Rp - Rp - Rp - Rp 1.915.771.370
31 Cash Receipt Journal Rp - Rp - Rp - Rp 1.915.771.370
31 Purchase Journal Rp - Rp - Rp - Rp 1.915.771.370
31 Cash Payment Journal Rp - Rp - Rp - Rp 1.915.771.370
31 General Journal (Memorial) Rp - Rp - Rp - Rp 1.915.771.370
3-1200 Rp - Rp 1.915.771.370
ACCOUNT : Dividend K ACCOUNT NO. : 3-1300

BALANCE
DEBIT CREDIT
3-1300 Rp - Rp -
ACCOUNT : Income Summary K ACCOUNT NO. : 3-1400

BALANCE
DEBIT CREDIT
3-1400 Rp - Rp -

ACCOUNT : Sales of Merchandise K ACCOUNT NO. : 4-1100
BALANCE
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp 7.409.062.500
31 Sales Journal Rp - Rp - Rp - Rp 7.409.062.500
31 Cash Receipt Journal Rp - Rp - Rp - Rp 7.409.062.500
31 Purchase Journal Rp - Rp - Rp - Rp 7.409.062.500
31 Cash Payment Journal Rp - Rp - Rp - Rp 7.409.062.500
31 General Journal (Memorial) Rp - Rp - Rp - Rp 7.409.062.500
4-1100 Rp - Rp 7.409.062.500
ACCOUNT : Sales Discounts D ACCOUNT NO. : 4-1200

BALANCE
DEBIT CREDIT
4-1200 Rp 45.800.000 Rp -
ACCOUNT : Sales Returns D ACCOUNT NO. : 4-1300

BALANCE
DEBIT CREDIT
4-1300 Rp 24.062.500 Rp -
ACCOUNT : Service Income K ACCOUNT NO. : 4-1400

BALANCE
DEBIT CREDIT
4-1400 Rp - Rp 12.456.000
ACCOUNT : Cost of goods Sold D ACCOUNT NO. : 5-1100

BALANCE
DEBIT CREDIT
5-1100 Rp 5.512.187.500 Rp -
ACCOUNT : Purchase Discount K ACCOUNT NO. : 5-1200

BALANCE
DEBIT CREDIT
5-1200 Rp - Rp 25.112.300
ACCOUNT : Wages & Salaries Expense D ACCOUNT NO. : 6-1100

BALANCE
DEBIT CREDIT
6-1100 Rp 343.750.000 Rp -

ACCOUNT : Uncollectible Accounts D ACCOUNT NO. : 6-1200
BALANCE
DEBIT CREDIT
6-1200 Rp 6.000.000 Rp -
ACCOUNT : Advertising Expense D ACCOUNT NO. : 6-1300

BALANCE
DEBIT CREDIT
6-1300 Rp 6.875.000 Rp -
ACCOUNT : Depreciation Expense - Vehicles D ACCOUNT NO. : 6-1400

BALANCE
DEBIT CREDIT
6-1400 Rp 17.737.500 Rp -
ACCOUNT : Maintenance Expense D ACCOUNT NO. : 6-1500

BALANCE
DEBIT CREDIT
6-1500 Rp 7.150.000 Rp -
ACCOUNT : Newspaper & Tabloid Expense D ACCOUNT NO. : 6-1600

BALANCE
DEBIT CREDIT
6-1600 Rp 5.500.000 Rp -
ACCOUNT : Supplies Expense D ACCOUNT NO. : 6-1700

BALANCE
DEBIT CREDIT
6-1700 Rp 13.365.000 Rp -
ACCOUNT : Income Tax Expense D ACCOUNT NO. : 6-1800

BALANCE
DEBIT CREDIT
6-1800 Rp - Rp -

ACCOUNT : Rent Expense D ACCOUNT NO. : 6-1900
BALANCE
DEBIT CREDIT
31 Purchas e Journal Rp - Rp - Rp - Rp -
6-1900 Rp - Rp -
ACCOUNT : Depreciation Exp - Building D ACCOUNT NO. : 6-2000

BALANCE
DEBIT CREDIT
31 Purchas e Journal Rp - Rp - Rp 22.000.000 Rp -
6-2000 Rp 22.000.000 Rp -
ACCOUNT : Depreciation Exp - Equipment D ACCOUNT NO. : 6-2100

BALANCE
DEBIT CREDIT
6-2100 Rp 3.850.000 Rp -
ACCOUNT : Electricity, Telp. & Water Exp. D ACCOUNT NO. : 6-2200

BALANCE
DEBIT CREDIT
6-2200 Rp 21.569.070 Rp -
ACCOUNT : Interest Revenue K ACCOUNT NO. : 8-1100

BALANCE
DEBIT CREDIT
31 Purchas e Journal Rp - Rp - Rp - Rp 13.365.000
8-1100 Rp - Rp 13.365.000
ACCOUNT : Other Revenue K ACCOUNT NO. : 8-1200

BALANCE
DEBIT CREDIT
31 Purchas e Journal Rp - Rp - Rp - Rp 1.327.000
8-1200 Rp - Rp 1.327.000
ACCOUNT : Bank Charge D ACCOUNT NO. : 9-1100

BALANCE
DEBIT CREDIT
Dec 31 Beginning Balance Rp 607.500 Rp -
31 Sales Journal Rp - Rp - Rp 607.500 Rp -
31 Cash Receipt Journal Rp - Rp - Rp 607.500 Rp -
31 Purchas e Journal Rp - Rp - Rp 607.500 Rp -
31 Cash Payment Journal Rp - Rp - Rp 607.500 Rp -
31 General Journal (Memorial) Rp - Rp - Rp 607.500 Rp -
9-1100 Rp 607.500 Rp -

ACCOUNT : Interest Expense D ACCOUNT NO. : 9-1200
BALANCE
DEBIT CREDIT
9-1200 Rp 54.450.000 Rp -
ACCOUNT : Gain/Loss on Exchange Assets K ACCOUNT NO. : 9-1300

BALANCE
DEBIT CREDIT
9-1300 Rp - Rp -
ACCOUNT : Other Expense D ACCOUNT NO. : 9-1400

BALANCE
DEBIT CREDIT
9-1400 Rp - Rp -

PT JAYATAMA
UNADJUSTED TRIAL BALANCE
At as December, 31 2021
AMOUNT
ACC. NO ACCOUNT NAME
DEBIT CREDIT
1-1100 Cash in Bank 1.713.169.017 -
1-1200 Petty Cash 10.000.000 -
1-1300 Accounts Receivable 696.850.000 -
1-1400 Allowance for Doubtful Debt - 6.968.500
1-1500 Other Receivable 1.875.000 -
1-1600 Merchandise Inventory 432.187.500 -
1-1700 Office Supplies 1.525.000 -
1-1800 Value Added Tax - In (VAT In) - -
1-1900 Prepaid Income Tax 200.000.000 -
1-2100 Land 500.000.000 -
1-2200 Building at Cost 1.250.000.000 -
1-2210 Accum. Dep. - Building - 348.958.333
1-2300 Vehicle at Cost 271.000.000 -
1-2310 Accum. Dep. - Vehicle - 129.614.583
1-2400 Office Equipment at Cost 150.000.000 -
1-2410 Accum. Dep. - Office Equipment - 125.406.250
2-1100 Accounts Payable - 623.218.750
2-1200 Accrued Payable - 31.250.000
2-1300 Dividend Payable - -
2-1400 Value Added Tax - VAT Out - -
2-1500 Income Tax Payable - -
2-1600 VAT Payable - -
2-2100 Bank Loans - 369.000.000
3-1100 Common Stock - 300.000.000
3-1200 Retained Earning - 1.915.771.370
3-1300 Dividend - -
3-1400 Income Summary - -
4-1100 Sales of Merchandise - 7.409.062.500
4-1200 Sales Discounts 45.800.000 -
4-1300 Sales Returns 24.062.500 -
4-1400 Service Income - 12.456.000
5-1100 Cost of goods Sold 5.512.187.500 -
5-1200 Purchase Discount - 25.112.300
6-1100 Wages & Salaries Expense 343.750.000 -
6-1200 Uncollectible Accounts 6.000.000 -
6-1300 Advertising Expense 6.875.000 -
6-1400 Depreciation Expense - Vehicles 17.737.500 -
6-1500 Maintenance Expense 7.150.000 -
6-1600 Newspaper & Tabloid Expense 5.500.000 -

6-1700 Supplies Expense 13.365.000 -
6-1800 Income Tax Expense - -
6-1900 Rent Expense - -
6-2000 Depreciation Exp - Building 22.000.000 -
6-2100 Depreciation Exp - Equipment 3.850.000 -
6-2200 Electricity, Telp. & Water Exp. 21.569.070 -
8-1100 Interest Revenue - 13.365.000
8-1200 Other Revenue - 1.327.000
9-1100 Bank Charge 607.500 -
9-1200 Interest Expense 54.450.000 -
9-1300 Gain/Loss on Exchange Assets - -
9-1400 Other Expense - -
TOTAL 11.311.510.587 11.311.510.587

LK - Buku Besar

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LK - Buku Besar

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PT JAYATAMA

ACCOUNT : Petty Cash D ACCOUNT NO. : 1-1200

ACCOUNT : Accounts Receivable D ACCOUNT NO. : 1-1300

ACCOUNT : Allowance for Doubtful Debt K ACCOUNT NO. : 1-1400

ACCOUNT : Other Receivable D ACCOUNT NO. : 1-1500

ACCOUNT : Merchandise Inventory D ACCOUNT NO. : 1-1600

6072–P3-21/22-Memproses Buku Besar Lembar Kerja-1/10

ACCOUNT : Value Added Tax - In (VAT In) D ACCOUNT NO. : 1-1800

ACCOUNT : Prepaid Income Tax D ACCOUNT NO. : 1-1900

ACCOUNT : Land D ACCOUNT NO. : 1-2100

ACCOUNT : Building at Cost D ACCOUNT NO. : 1-2200

ACCOUNT : Accum. Dep. - Building K ACCOUNT NO. : 1-2210

ACCOUNT : Vehicle at Cost D ACCOUNT NO. : 1-2300

6072–P3-21/22-Memproses Buku Besar Lembar Kerja-2/10

ACCOUNT : Office Equipment at Cost D ACCOUNT NO. : 1-2400

ACCOUNT : Accum. Dep. - Office Equipment K ACCOUNT NO. : 1-2410

ACCOUNT : Accounts Payable K ACCOUNT NO. : 2-1100

ACCOUNT : Accrued Payable K ACCOUNT NO. : 2-1200

ACCOUNT : Dividend Payable K ACCOUNT NO. : 2-1300

ACCOUNT : Value Added Tax - VAT Out K ACCOUNT NO. : 2-1400

6072–P3-21/22-Memproses Buku Besar Lembar Kerja-3/10

ACCOUNT : VAT Payable K ACCOUNT NO. : 2-1600

ACCOUNT : Bank Loans K ACCOUNT NO. : 2-2100

ACCOUNT : Common Stock K ACCOUNT NO. : 3-1100

ACCOUNT : Retained Earning K ACCOUNT NO. : 3-1200

ACCOUNT : Dividend K ACCOUNT NO. : 3-1300

ACCOUNT : Income Summary K ACCOUNT NO. : 3-1400

6072–P3-21/22-Memproses Buku Besar Lembar Kerja-4/10

ACCOUNT : Sales Discounts D ACCOUNT NO. : 4-1200

ACCOUNT : Sales Returns D ACCOUNT NO. : 4-1300

ACCOUNT : Service Income K ACCOUNT NO. : 4-1400

ACCOUNT : Cost of goods Sold D ACCOUNT NO. : 5-1100

ACCOUNT : Purchase Discount K ACCOUNT NO. : 5-1200

ACCOUNT : Wages & Salaries Expense D ACCOUNT NO. : 6-1100

6072–P3-21/22-Memproses Buku Besar Lembar Kerja-5/10

ACCOUNT : Advertising Expense D ACCOUNT NO. : 6-1300

ACCOUNT : Depreciation Expense - Vehicles D ACCOUNT NO. : 6-1400

ACCOUNT : Maintenance Expense D ACCOUNT NO. : 6-1500

ACCOUNT : Newspaper & Tabloid Expense D ACCOUNT NO. : 6-1600

ACCOUNT : Supplies Expense D ACCOUNT NO. : 6-1700

ACCOUNT : Income Tax Expense D ACCOUNT NO. : 6-1800

6072–P3-21/22-Memproses Buku Besar Lembar Kerja-6/10

ACCOUNT : Depreciation Exp - Building D ACCOUNT NO. : 6-2000

ACCOUNT : Depreciation Exp - Equipment D ACCOUNT NO. : 6-2100

ACCOUNT : Electricity, Telp. & Water Exp. D ACCOUNT NO. : 6-2200

ACCOUNT : Interest Revenue K ACCOUNT NO. : 8-1100

ACCOUNT : Other Revenue K ACCOUNT NO. : 8-1200

ACCOUNT : Bank Charge D ACCOUNT NO. : 9-1100

6072–P3-21/22-Memproses Buku Besar Lembar Kerja-7/10

ACCOUNT : Gain/Loss on Exchange Assets K ACCOUNT NO. : 9-1300

ACCOUNT : Other Expense D ACCOUNT NO. : 9-1400

6072–P3-21/22-Memproses Buku Besar Lembar Kerja-8/10

6072–P3-21/22-Memproses Buku Besar Lembar Kerja-9/10

6072–P3-21/22-Memproses Buku Besar Lembar Kerja-10/10

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