NO ACCOUNT DEBIT CREDIT

11101 Cash in Bank 875,721,100

11102 Petty Cash 10,000,000
11201 Account Receivable 696,850,000
11202 Allowance for Doubtful Debt 6,968,500
11203 Other Receivable 1,875,000
11301 Merchandise Inventory 432,187,500
11302 Office Supplies 1,525,000
11401 Value Added Tax - In (VAT In) -
11402 Prepaid VAT 740,906,250
12101 Land 500,000,000
12201 Building at Cost 1,250,000,000
12202 Accum. Dep. - Building 166,000,000
12301 Office Equipment at Cost 150,000,000
12302 Accum. Dep. - Office Equipment 29,050,000
12401 Vehicle at Cost 271,000,000
12402 Accum. Dep. - Vehicle 112,387,500
21201 Accounts Payable 623,218,750
21202 Accrued Expense 31,250,000
21203 Dividend Payable -
21204 Value Added Tax - VAT Out -
21205 Income Tax Payable -
22101 Bank Loans 369,000,000
31101 Common Stock 300,000,000
32101 Retained Earnings 1,915,771,370
32102 Dividend -
38001 Income Summary -
39999 Historical Balancing -
41101 Sales of Merchandise 7,409,062,500
41102 Sales Discounts 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 Purchase Discount 25,112,300
61101 Wages & Salaries Expense 343,750,000
61102 Uncollectible Accounts 6,000,000
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
61108 Income Tax Expense -
61109 Depreciation Exp - Building 22,000,000
61110 Depreciation Exp - Equipment 3,850,000
61111 Electricity, Telp. & Water Expense 21,569,070
81101 Interest Revenue 13,365,000
81999 Other Revenue 1,327,000
91001 Bank Charge 607,500
91101 Interest Expense 54,450,000
91999 Other Expense
TOTAL 11,014,968,920 11,014,968,920
 PT JAYATAMA
CASH RECEIPT JOURNAL
DECEMBER 2021 (RP)

INVOICE
DATE DESCRIPTION OTHER
NO CASH IN BANK
ACCOUNT ACCT NO.
2021 2 01/BKM KARYAWAN 1,875,000 SALES
DEC 7 02/BKM TOKO ARMIDA 244,773,375 DISCOU 41020
13 NTS
14
28
T JAYATAMA
RECEIPT JOURNAL
CEMBER 2021 (RP)

CREDIT
OTHER OTHER
ACCOUNT RECEIVABLE
TOTAL ACCOUNT ACCT NO. TOTAL

Rp4,995,375 244,773,375.00

RECAPITULATION
DEBIT CREDIT

ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

 PT JAYATAMA
CASH PAYMENT JOURNAL
DECEMBER 2021 (Rp)

DEBIT
INVOICE
DATE
NO
DESCRIPTION ACCOUNT OTHER
GAJI PAYABLE Accrued
ACCOUNT ACCT NO.
2021 1 01/BKK KARYAWAN Expense Accrued Expense
DEC 2
10
17
19
30
31
TAMA
NT JOURNAL
2021 (Rp)

CREDIT
THER OTHER
CASH IN BANK
TOTAL ACCOUNT ACCT NO. TOTAL
31,250,000

RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
 PT JAYATAMA
PURCHASE JOURNAL
DECEMBER 2021 (Rp)

DEBIT
DATE INVOICE NO VENDOR'S MERCHANDISE
VAT IN FREIGHT IN
INVENTORY
DES 9
20
26

RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO.
 CREDIT
ACCOUNTS
PAYABLE

ATION
CREDIT
AMOUNT
 PT JAYATAMA
SALES JOURNAL
DECEMBER 2021 (Rp)

DEBIT CREDIT

DATE INVOICE NO CUSTOMER ACCOUNT SALES OF PPN

RECEIVABLE MERCHANDISE Outcome

DES 6
15
24

RECAPITULATION
DEBIT CREDIT
ACCOUNT
ACCOUNT NO. AMOUNT
NO.
EDIT

Freight
Collected

ON
CREDIT
AMOUNT
 PT JAYATAMA
GENERAL JOURNAL
DECEMBER 2021(Rp)

DATE DOC. NO. ACCOUNT NAME ACC NO. DEBIT CREDIT

DES 6

15

21

22

24

RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
 PT JAYATAMA
PETTY CASH
DECEMBER 2021 (Rp)

DEBIT
DATE INVOICE NO DESCRIPTION
ACCOUNT ACCT NO. TOTAL
DES 5
11
23
25
27

RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO.
 CREDIT
PETTY CASH

TION
CREDIT
AMOUNT
 PT JAYATAMA
KARTU PERSEDIAAN DESEMBER 2021 (Rp)
NOMOR ITEM : LJ-1P NAMA BARANG : LEMARI PAJANG TIPE 1

IN OUT
DATE DESCRIPTION
QTY PRICE AMOUNT QTY PRICE AMOUNT
DES 1
2021 6
8
9
15
20
22
24
26

PT JAYATAMA
KARTU PERSEDIAAN DESEMBER 2021 (Rp)
NOMOR ITEM : LJ-2P NAMA BARANG : LEMARI PAJANG TIPE 2

IN OUT
DATE DESCRIPTION
QTY PRICE AMOUNT QTY PRICE AMOUNT
DES 1
2021 6
8
9
15
20
22
24
26
)
ANG TIPE 1
METODE : AVERAGE
BALANCE
QTY PRICE AMOUNT

)
ANG TIPE 2
METODE : AVERAGE
BALANCE
QTY PRICE AMOUNT
 PT JAYATAMA
ACCOUNT RECEIVABLE SUBSDIARY
DECEMBER 2021 (Rp)

Toko Armida
Balance
Date Description Ref Debit Credit
Debit Credit
DES 1
2021 7
24

Toko Lavender
Balance
Date Description Ref Debit Credit
Debit Credit
DES 1
2021 6
8
13
28

Toko Marvello
Balance
Date Description Ref Debit Credit
Debit Credit
DES 1
2021 14
15

Toko Berlan
Balance
Date Description Ref Debit Credit
Debit Credit
1
Dec-21 21
 PT JAYATAMA
ACCOUNT PAYABLE SUBSDIARY
DECEMBER 2021 (Rp)

PT DHIRAMA
Balance
Date Description Ref Debit Credit
Debit Credit
Des 1
17
20
22

PT ANDARA
Balance
Date Description Ref Debit Credit
Debit Credit
Des 1
4
9
26
31
 PT JAYATAMA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 2021
(In rupiah)

NO CUSTOMER BALANCE
1
2
3

PT JAYATAMA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 2021
(In rupiah)

NO SUPPLIER BALANCE
1
2

PT JAYATAMA
LIST OF INVENTORY BALANCE
DECEMBER 2021
(In rupiah)

KODE PRODUCT BALANCE

LJP-1P
LJP-2P