PT JAYATAMA

GENERAL JOURNAL (ADJUSTMENT)

Month : December 2021
(in rupiahs)
EVIDENCE POST
DATE DESCRIPTION DEBIT CREDIT
NUMBER REF
Dec 31 BM/XII-002 Cash in Bank 1-1100 1.341.000
2021 Bank Charge 9-1100 60.700
Interest Revenue 8-1100 1.401.700

31 BM/XII-003 Supplies Expense 6-1700 2.143.750

Office Supplies 1-1700 2.143.750
Uncollectible Accounts 6-1200 3.474.625
Allowance for Doubtful Debt 1-1400 3.474.625

31 BM/XII-004 Depreciation Exp - Building 6-2000 5.208.333

Accum. Dep. - Building 1-2210 5.208.333
Depreciation Expense - Vehicles 6-1400 1.250.000
Accum. Dep. - Vehicle 1-2310 1.250.000
Depreciation Exp - Equipment 6-2100 3.125.000
Accum. Dep. - Office Equipment 1-2410 3.125.000

31 BM/XII-005 Wages & Salaries Expense 6-1100 31.250.000

Accrued Payable 2-1200 31.250.000

31 BM/XII-006 Dividend 3-1300 37.500.000

Dividend Payable 2-1300 33.750.000
Income Tax Payable 2-1500 3.750.000

31 BM/XII-007 Value Added Tax - VAT Out 2-1400 71.706.250

Value Added Tax - In (VAT In) 1-1800 54.774.850
VAT Payable 2-1600 16.931.400
Income Tax Expense 6-1800 275.124.128
Prepaid Income Tax 1-1900 200.000.000
Income Tax Payable 2-1500 75.124.128

TOTAL 432.183.786 432.183.786

RECAPITULATION
DEBIT CREDIT
ACC.NO AMOUNT ACC.NO AMOUNT
1-1100 1.341.000 1-1400 3.474.625
2-1400 71.706.250 1-1700 2.143.750
3-1300 37.500.000 1-1800 54.774.850
6-1100 31.250.000 1-1900 200.000.000
6-1200 3.474.625 1-2210 5.208.333
6-1400 1.250.000 1-2310 1.250.000
6-1700 2.143.750 1-2410 3.125.000
6-1800 275.124.128 2-1200 31.250.000
6-2000 5.208.333 2-1300 33.750.000
6-2100 3.125.000 2-1500 78.874.128
9-1100 60.700 2-1600 16.931.400
8-1100 1.401.700

Total 432.183.786 Total 432.183.786

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 PT JAYATAMA
WORK SHEET
For Month Ended December 31, 2021
(in rupiahs)
Page : 1
ACC. UNADJUSTED TRIAL BALANCE ADJUSTMENTS ADJUSTED TRIAL BALANCE INCOME STATEMENT BALANCE SHEET
ACCOUNT NAME
NO. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
1-1100 Cash in Bank 1.661.219.267 - 1.341.000 - 1.662.560.267 - - - 1.662.560.267 -
1-1200 Petty Cash 10.000.000 - - - 10.000.000 - - - 10.000.000 -
1-1300 Accounts Receivable 522.156.250 - - - 522.156.250 - - - 522.156.250 -
1-1400 Allowance for Doubtful Debt - 6.968.500 - 3.474.625 - 10.443.125 - - - 10.443.125
1-1500 Other Receivable - - - - - - - - - -
1-1600 Merchandise Inventory 467.653.479 - - - 467.653.479 - - - 467.653.479 -
1-1700 Office Supplies 3.743.750 - - 2.143.750 1.600.000 - - - 1.600.000 -
1-1800 Value Added Tax - In (VAT In) 54.774.850 - - 54.774.850 - - - - - -
1-1900 Prepaid Income Tax 200.000.000 - - 200.000.000 - - - - - -
1-2100 Land 500.000.000 - - - 500.000.000 - - - 500.000.000 -
1-2200 Building at Cost 1.250.000.000 - - - 1.250.000.000 - - - 1.250.000.000 -
1-2210 Accum. Dep. - Building - 348.958.333 - 5.208.333 - 354.166.667 - - - 354.166.667
1-2300 Vehicle at Cost 270.000.000 - - - 270.000.000 - - - 270.000.000 -
1-2310 Accum. Dep. - Vehicle - 44.677.083 - 1.250.000 - 45.927.083 - - - 45.927.083
1-2400 Office Equipment at Cost 150.000.000 - - - 150.000.000 - - - 150.000.000 -
1-2410 Accum. Dep. - Office Equipment - 125.406.250 - 3.125.000 - 128.531.250 - - - 128.531.250
2-1100 Accounts Payable - 331.857.350 - - - 331.857.350 - - - 331.857.350
2-1200 Accrued Payable - - - 31.250.000 - 31.250.000 - - - 31.250.000
2-1300 Dividend Payable - - - 33.750.000 - 33.750.000 - - - 33.750.000
2-1400 Value Added Tax - VAT Out - 71.706.250 71.706.250 - - - - - - -
2-1500 Income Tax Payable - 270.000 - 78.874.128 - 79.144.128 - - - 79.144.128
2-1600 VAT Payable - - - 16.931.400 - 16.931.400 - - - 16.931.400
2-2100 Bank Loans - 360.000.000 - - - 360.000.000 - - - 360.000.000
3-1100 Common Stock - 300.000.000 - - - 300.000.000 - - - 300.000.000
3-1200 Retained Earning - 1.915.771.370 - - - 1.915.771.370 - - - 1.915.771.370
3-1300 Dividend - - 37.500.000 - 37.500.000 - - - 37.500.000 -
3-1400 Income Summary - - - - - - - - - -
4-1100 Sales of Merchandise - 8.140.125.000 - - - 8.140.125.000 - 8.140.125.000 - -
Amount Removed 5.089.547.596 11.645.740.137 110.547.250 430.782.086 4.871.469.996 11.747.897.373 - 8.140.125.000 4.871.469.996 3.607.772.373

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 Page : 2
ACC. UNADJUSTED TRIAL BALANCE ADJUSTMENTS ADJUSTED TRIAL BALANCE INCOME STATEMENT BALANCE SHEET
ACCOUNT NAME
NO. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
Amount Removed 5.089.547.596 11.645.740.137 110.547.250 430.782.086 4.871.469.996 11.747.897.373 - 8.140.125.000 4.871.469.996 3.607.772.373
4-1200 Sales Discounts 50.341.250 - - - 50.341.250 - 50.341.250 - - -
4-1300 Sales Returns 38.062.500 - - - 38.062.500 - 38.062.500 - - -
4-1400 Service Income - 12.456.000 - - - 12.456.000 - 12.456.000 - -
5-1100 Cost of goods Sold 6.024.470.021 - - - 6.024.470.021 - 6.024.470.021 - - -
5-1200 Purchase Discount - 33.999.800 - - - 33.999.800 - 33.999.800 - -
6-1100 Wages & Salaries Expense 343.750.000 - 31.250.000 - 375.000.000 - 375.000.000 - - -
6-1200 Uncollectible Accounts 14.325.000 - 3.474.625 - 17.799.625 - 17.799.625 - - -
6-1300 Advertising Expense 6.875.000 - - - 6.875.000 - 6.875.000 - - -
6-1400 Depreciation Expense - Vehicles 17.737.500 - 1.250.000 - 18.987.500 - 18.987.500 - - -
6-1500 Maintenance Expense 17.800.000 - - - 17.800.000 - 17.800.000 - - -
6-1600 Newspaper & Tabloid Expense 6.000.000 - - - 6.000.000 - 6.000.000 - - -
6-1700 Supplies Expense 13.365.000 - 2.143.750 - 15.508.750 - 15.508.750 - - -
6-1800 Income Tax Expense - - 275.124.128 - 275.124.128 - 275.124.128 - - -
6-1900 Rent Expense 3.500.000 - - - 3.500.000 - 3.500.000 - - -
6-2000 Depreciation Exp - Building 22.000.000 - 5.208.333 - 27.208.333 - 27.208.333 - - -
6-2100 Depreciation Exp - Equipment 3.850.000 - 3.125.000 - 6.975.000 - 6.975.000 - - -
6-2200 Electricity, Telp. & Water Exp. 24.194.070 - - - 24.194.070 - 24.194.070 - - -
8-1100 Interest Revenue - 13.365.000 - 1.401.700 - 14.766.700 - 14.766.700 - -
8-1200 Other Revenue - 1.327.000 - - - 1.327.000 - 1.327.000 - -
9-1100 Bank Charge 607.500 - 60.700 - 668.200 - 668.200 - - -
9-1200 Interest Expense 59.400.000 - - - 59.400.000 - 59.400.000 - - -
9-1300 Gain/Loss on Exchange Assets - 28.937.500 - - - 28.937.500 - 28.937.500 - -
9-1400 Other Expense - - - - - - - -

TOTAL 11.735.825.437 11.735.825.437 432.183.786 432.183.786 11.839.384.373 11.839.384.373 6.967.914.377 8.231.612.000 4.871.469.996 3.607.772.373
1.263.697.623 1.263.697.623
8.231.612.000 8.231.612.000 4.871.469.996 4.871.469.996

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 PT JAYATAMA
INCOME STATEMENT
For Year Ended December 31, 2021

DESCRIPTION AMOUNT
Sales :
Sales of Merchandise Rp 8.140.125.000
Sales Discounts Rp (50.341.250)
Sales Returns Rp (38.062.500)
Service Income Rp 12.456.000
Net Sales Rp 8.064.177.250
Cost of Sales :
Cost of Good Sold Rp 6.024.470.021
Purchase Discount Rp (33.999.800)
Cost of Sales Rp 5.990.470.221
Gross Profit (Losses) Rp 2.073.707.029
Expenses :
Wages & Salaries Expense Rp 375.000.000
Uncollectible Accounts Rp 17.799.625
Advertising Expense Rp 6.875.000
Depreciation Expense - Vehicles Rp 18.987.500
Maintenance Expense Rp 17.800.000
Newspaper & Tabloid Expense Rp 6.000.000
Supplies Expense Rp 15.508.750
Income Tax Expense Rp 275.124.128
Rent Expense Rp 3.500.000
Depreciation Exp - Building Rp 27.208.333
Depreciation Exp - Equipment Rp 6.975.000
Electricity, Telp. & Water Exp. Rp 24.194.070
Total Expenses Rp 794.972.406
Income from Operation Rp 1.278.734.623

Others Revenues :
Interest Revenue Rp 14.766.700
Other Revenue Rp 1.327.000
Total Others Revenues Rp 16.093.700
Others Expenses :
Bank Charge Rp 668.200
Interest Expense Rp 59.400.000
Gain/Loss on Exchange Assets Rp (28.937.500)
Other Expense Rp -
Total Others Expenses Rp 31.130.700
Total Others Revenues & Gain (Expenses & Losses) Rp (15.037.000)
Net Income Rp 1.263.697.623

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 PT JAYATAMA
FISCAL RECONSILIATION
For Year Ended December 31, 2021

FISCAL RECONSILIATION
DESCRIPTION ACCOUNTING FISCAL
POSITIVE NEGATIVE

Sales :

Sales of Merchandise Rp 8.140.125.000 Rp 8.140.125.000

Sales Discounts Rp (50.341.250) Rp (50.341.250)

Sales Returns Rp (38.062.500) Rp (38.062.500)

Service Income Rp 12.456.000 Rp 12.456.000

Net Sales Rp 8.064.177.250 Rp 8.064.177.250

Cost of Sales :

Cost of Good Sold Rp 6.024.470.021 Rp 6.024.470.021

Purchase Discount Rp (33.999.800) Rp (33.999.800)

Cost of Sales Rp 5.990.470.221 Rp 5.990.470.221

Gross Profit (Losses) Rp 2.073.707.029 Rp 2.073.707.029

Expenses :
Wages & Salaries Expense Rp 375.000.000 Rp 10.000.000 Rp 365.000.000

Uncollectible Accounts Rp 17.799.625 Rp 17.799.625 Rp -

Advertising Expense Rp 6.875.000 Rp 6.875.000

Depreciation Expense - Vehicles Rp 18.987.500 Rp 18.987.500

Maintenance Expense Rp 17.800.000 Rp 17.800.000

Newspaper & Tabloid Expense Rp 6.000.000 Rp 6.000.000

Supplies Expense Rp 15.508.750 Rp 1.500.000 Rp 14.008.750

Income Tax Expense Rp 275.124.128 Rp 275.124.128

Rent Expense Rp 3.500.000 Rp 3.500.000

Depreciation Exp - Building Rp 27.208.333 Rp 27.208.333

Depreciation Exp - Equipment Rp 6.975.000 Rp 6.975.000

Electricity, Telp. & Water Exp. Rp 24.194.070 Rp 24.194.070

Total Expenses Rp 794.972.406 Rp 765.672.781

Income from Operation Rp 1.278.734.623 Rp 1.308.034.248

Others Revenues & Other Expense

Interest Revenue Rp 14.766.700 Rp 14.766.700

Other Revenue Rp 1.327.000 Rp 1.327.000 Rp -

Bank Charge Rp (668.200) Rp (668.200)

Interest Expense Rp (59.400.000) Rp (59.400.000)

Gain/Loss on Exchange Assets Rp 28.937.500 Rp 28.937.500

Other Expense Rp - Rp -

Total Others Revenues & Expense Rp (15.037.000) Rp (16.364.000)

Net Profit Rp 1.263.697.623 Rp 29.299.625 Rp 1.327.000 Rp 1.291.670.248

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 PT JAYATAMA
FISCAL INCOME STATEMENT
For Year Ended December 31, 2021

DESCRIPTION AMOUNT
Sales :
Sales of Merchandise Rp 8.140.125.000
Sales Discounts Rp (50.341.250)
Sales Returns Rp (38.062.500)
Service Income Rp 12.456.000
Net Sales Rp 8.064.177.250
Cost of Sales :
Cost of Good Sold Rp 6.024.470.021
Purchase Discount Rp (33.999.800)
Cost of Sales Rp 5.990.470.221
Gross Profit (Losses) Rp 2.073.707.029
Expenses :
Wages & Salaries Expense Rp 365.000.000
Uncollectible Accounts Rp -
Advertising Expense Rp 6.875.000
Depreciation Expense - Vehicles Rp 18.987.500
Maintenance Expense Rp 17.800.000
Newspaper & Tabloid Expense Rp 6.000.000
Supplies Expense Rp 14.008.750
Income Tax Expense Rp 275.124.128
Rent Expense Rp 3.500.000
Depreciation Exp - Building Rp 27.208.333
Depreciation Exp - Equipment Rp 6.975.000
Electricity, Telp. & Water Exp. Rp 24.194.070
Total Expenses Rp 765.672.781
Income from Operation Rp 1.308.034.248

Others Revenues & Other Expense

Interest Revenue Rp 14.766.700
Other Revenue Rp -
Bank Charge Rp (668.200)
Interest Expense Rp (59.400.000)
Gain/Loss on Exchange Assets Rp 28.937.500
Other Expense Rp -
Total Others Revenues & Expense Rp (16.364.000)
Fiscal Net Income Rp 1.291.670.248

PERHITUNGAN PAJAK
Laba Rugi Fiskal Rp 1.566.794.376
PKP (Dibulatkan) Rp 1.566.794.000
Perhitungan PKP :
- PKP mendapatkan fasilitas Rp 932.594.977
- PKP tidak mendapatkan fasilitas Rp 634.199.023
Perhitungan PPh Badan
- PKP mendapatkan fasilitas Rp 116.574.372
- PKP tidak mendapatkan fasilitas Rp 158.549.756
TOTAL PPh BADAN Rp 275.124.128

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 PT JAYATAMA
STATEMENT OF RETAINED EARNING'S
For Month Ended December 31, 2021

Retained Earning's, Januari 01, 2021 Rp 1.915.771.370

Net Income Rp 1.263.697.623

Dividend Rp (37.500.000)

Retained Earning's, December 31, 2021 Rp 3.141.968.993

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 PT JAYATAMA
FINANCIAL POSITION REPORT
December 31, 2021

ASSETS LIABILITIES AND STOCKHOLDER'S EQUITY

CURRENT ASSETS CURRENT LIABILITIES
Cash in Bank Rp 1.662.560.267 Accounts Payable Rp 331.857.350
Petty Cash Rp 10.000.000 Accrued Payable Rp 31.250.000
Accounts Receivable Rp 522.156.250 Dividend Payable Rp 33.750.000
Allowance for Doubtful Debt Rp (10.443.125) Value Added Tax - VAT Out Rp -
Other Receivable Rp - Income Tax Payable Rp 79.144.128
Merchandise Inventory Rp 467.653.479 VAT Payable Rp 16.931.400
Office Supplies Rp 1.600.000 TOTAL CURRENT LIABILITIES Rp 492.932.878
Value Added Tax - In (VAT In) Rp -
Prepaid Income Tax Rp - LONG TERM LIABILITIES
TOTAL CURRENT ASSETS Rp 2.653.526.871 Bank Loans Rp 360.000.000
TOTAL LONG TERM LIABILITIES Rp 360.000.000
FIXED ASSETS TOTAL LIABILITIES Rp 852.932.878
Land Rp 500.000.000
Building at Cost Rp 1.250.000.000 EQUITY
Accum. Dep. - Building Rp (354.166.667) Common Stock Rp 300.000.000
Vehicle at Cost Rp 270.000.000 Retained Earning Rp 3.141.968.993
Accum. Dep. - Vehicle Rp (45.927.083) Dividend
Office Equipment at Cost Rp 150.000.000 Income Summary
Accum. Dep. - Office Equipment Rp (128.531.250)
TOTAL FIXED ASSETS Rp 1.641.375.000 TOTAL EQUITY Rp 3.441.968.993

TOTAL ASSETS Rp 4.294.901.871 TOTAL LIABILITIES AND EQUITY Rp 4.294.901.871

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 PT JAYATAMA
STATEMENT OF CASH FLOW
For the Year Ended December 31, 2021
(Direct Method)

CASH FLOWS FROM OPERATING ACTIVITIES:

Cash In
Receive Payment from Customer Rp 951.221.250
Receive Other Receivable Rp 1.875.000
Receive Interest Revenue Rp 1.401.700
Total Rp 954.497.950
Cash Out
Repay Trade Payable to Supplier Rp 884.997.250
Payment of Accrued Payable Rp 31.250.000
Payment of Interest Expense Rp 4.950.000
Payment of Maintainance Expense Rp 9.800.000
Payment of Rent Expense Rp 3.430.000
Payment of Electricity, Telp. & Water Exp. Rp 2.625.000
Petty cash load Rp 3.993.750
Bank service charge Rp 60.700
Total Rp 941.106.700
Net Cash Provided by Operating Activities Rp 13.391.250

CASH FLOWS FROM INVESTING ACTIVITIES :

Cash In

Total Rp -
Cash Out
Exchange Asset Rp 55.000.000
Total Rp 55.000.000
Net Cash Used In Investing Activities Rp (55.000.000)

CASH FLOWS FROM FINANCING ACTIVITIES :

Cash In

Total Rp -
Cash Out
Payment of Bank Loan Rp 9.000.000
Total Rp 9.000.000
Net Cash Used In Financing Activities Rp (9.000.000)

Net Increase (Decrease) in Cash Rp (50.608.750)

Cash at Beginning of Year Rp 1.723.169.017
Cash at End of Year Rp 1.672.560.267

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 PT JAYATAMA
GENERAL JOURNAL (CLOSING)
Month : December 2021
(in Rupiahs)

EVIDENC
DATE DESCRIPTION POST REF DEBIT CREDIT
E NO.
Dec 31 Sales of Merchandise 4-1100 8.140.125.000
Service Income 4-1400 12.456.000
Purchase Discount 5-1200 33.999.800
Interest Revenue 8-1100 14.766.700
Other Revenue 8-1200 1.327.000
Gain/Loss on Exchange Assets 9-1300 28.937.500
Income Summary 3-1400 8.231.612.000
(Menutup Akun-Akun Pendapatan)

31 Income Summary 3-1400 6.967.914.377

Sales Discounts 4-1200 50.341.250
Sales Returns 4-1300 38.062.500
Cost of goods Sold 5-1100 6.024.470.021
Wages & Salaries Expense 6-1100 375.000.000
Uncollectible Accounts 6-1200 17.799.625
Advertising Expense 6-1300 6.875.000
Depreciation Expense - Vehicles 6-1400 18.987.500
Maintenance Expense 6-1500 17.800.000
Newspaper & Tabloid Expense 6-1600 6.000.000
Supplies Expense 6-1700 15.508.750
Income Tax Expense 6-1800 275.124.128
Rent Expense 6-1900 3.500.000
Depreciation Exp - Building 6-2000 27.208.333
Depreciation Exp - Equipment 6-2100 6.975.000
Electricity, Telp. & Water Exp. 6-2200 24.194.070
Bank Charge 9-1100 668.200
Interest Expense 9-1200 59.400.000
(Menutup Akun-akun Beban)

31 Income Summary 3-1400 1.263.697.623

Retained Earning 3-1200 1.263.697.623
(Menutup Ihtisar Laba Rugi)

31 Retained Earning 3-1200 37.500.000

Dividend 3-1300 37.500.000
(Menutup Deviden)

TOTAL 16.500.724.000 16.500.724.000

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 RECAPITULATION
DEBIT CREDIT
ACC.NO AMOUNT ACC.NO AMOUNT
3-1200 37.500.000 3-1200 1.263.697.623
3-1400 8.231.612.000 3-1300 37.500.000
4-1100 8.140.125.000 3-1400 8.231.612.000
4-1400 12.456.000 4-1200 50.341.250
5-1200 33.999.800 4-1300 38.062.500
8-1100 14.766.700 5-1100 6.024.470.021
8-1200 1.327.000 6-1100 375.000.000
9-1300 28.937.500 6-1200 17.799.625
6-1300 6.875.000
6-1400 18.987.500
6-1500 17.800.000
6-1600 6.000.000
6-1700 15.508.750
6-1800 275.124.128
6-1900 3.500.000
6-2000 27.208.333
6-2100 6.975.000
6-2200 24.194.070
9-1100 668.200
9-1200 59.400.000

TOTAL 16.500.724.000 TOTAL 16.500.724.000

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 PT JAYATAMA
GENERAL LEDGER
Month : December 2021

ACCOUNT : Cash in Bank D ACCOUNT NO. : 1-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 1.661.219.267 Rp -
31 General Journal (Adjust) Rp 1.341.000 Rp - Rp 1.662.560.267
31 General Journal (Closing) Rp - Rp - Rp 1.662.560.267

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

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 10.000.000 Rp -
31 General Journal (Adjust) Rp - Rp - Rp 10.000.000
31 General Journal (Closing) Rp - Rp - Rp 10.000.000

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

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 522.156.250 Rp -
31 General Journal (Adjust) Rp - Rp - Rp 522.156.250
31 General Journal (Closing) Rp - Rp - Rp 522.156.250

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

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp 6.968.500
31 General Journal (Adjust) Rp - Rp 3.474.625 Rp 10.443.125
31 General Journal (Closing) Rp - Rp - Rp 10.443.125

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

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp -
31 General Journal (Adjust) Rp - Rp - Rp -
31 General Journal (Closing) Rp - Rp - Rp -

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

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 467.653.479 Rp -
31 General Journal (Adjust) Rp - Rp - Rp 467.653.479
31 General Journal (Closing) Rp - Rp - Rp 467.653.479

ACCOUNT : Office Supplies D ACCOUNT NO. : 1-1700

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 3.743.750 Rp -
31 General Journal (Adjust) Rp - Rp 2.143.750 Rp 1.600.000
31 General Journal (Closing) Rp - Rp - Rp 1.600.000

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

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 54.774.850 Rp -
31 General Journal (Adjust) Rp - Rp 54.774.850 Rp -
31 General Journal (Closing) Rp - Rp - Rp -

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

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 200.000.000 Rp -
31 General Journal (Adjust) Rp - Rp 200.000.000 Rp -
31 General Journal (Closing) Rp - Rp - Rp -

ACCOUNT : Land D ACCOUNT NO. : 1-2100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 500.000.000 Rp -
31 General Journal (Adjust) Rp - Rp - Rp 500.000.000
31 General Journal (Closing) Rp - Rp - Rp 500.000.000

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

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 1.250.000.000 Rp -
31 General Journal (Adjust) Rp - Rp - Rp 1.250.000.000
31 General Journal (Closing) Rp - Rp - Rp 1.250.000.000

6072–P3-21/22-Kunci Menyusun Laporan Keuangan Halaman-12/17

ACCOUNT : Accum. Dep. - Building K ACCOUNT NO. : 1-2210
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp 348.958.333
31 General Journal (Adjust) Rp - Rp 5.208.333 Rp 354.166.667
31 General Journal (Closing) Rp - Rp - Rp 354.166.667

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

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 270.000.000 Rp -
31 General Journal (Adjust) Rp - Rp - Rp 270.000.000
31 General Journal (Closing) Rp - Rp - Rp 270.000.000

ACCOUNT : Accum. Dep. - Vehicle K ACCOUNT NO. : 1-2310

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp 44.677.083
31 General Journal (Adjust) Rp - Rp 1.250.000 Rp 45.927.083
31 General Journal (Closing) Rp - Rp - Rp 45.927.083

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

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 150.000.000 Rp -
31 General Journal (Adjust) Rp - Rp - Rp 150.000.000
31 General Journal (Closing) Rp - Rp - Rp 150.000.000

ACCOUNT : Accum. Dep. - Office EquipmentK ACCOUNT NO. : 1-2410

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp 125.406.250
31 General Journal (Adjust) Rp - Rp 3.125.000 Rp 128.531.250
31 General Journal (Closing) Rp - Rp - Rp 128.531.250

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

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp 331.857.350
31 General Journal (Adjust) Rp - Rp - Rp 331.857.350
31 General Journal (Closing) Rp - Rp - Rp 331.857.350

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

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp -
31 General Journal (Adjust) Rp - Rp 31.250.000 Rp 31.250.000
31 General Journal (Closing) Rp - Rp - Rp 31.250.000

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

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp -
31 General Journal (Adjust) Rp - Rp 33.750.000 Rp 33.750.000
31 General Journal (Closing) Rp - Rp - Rp 33.750.000

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

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp 71.706.250
31 General Journal (Adjust) Rp 71.706.250 Rp - Rp -
31 General Journal (Closing) Rp - Rp - Rp -

ACCOUNT : Income Tax Payable K ACCOUNT NO. : 2-1500

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp 270.000
31 General Journal (Adjust) Rp - Rp 78.874.128 Rp 79.144.128
31 General Journal (Closing) Rp - Rp - Rp 79.144.128

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

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp -
31 General Journal (Adjust) Rp - Rp 16.931.400 Rp 16.931.400
31 General Journal (Closing) Rp - Rp - Rp 16.931.400

6072–P3-21/22-Kunci Menyusun Laporan Keuangan Halaman-13/17

ACCOUNT : Bank Loans K ACCOUNT NO. : 2-2100
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp 360.000.000
31 General Journal (Adjust) Rp - Rp - Rp 360.000.000
31 General Journal (Closing) Rp - Rp - Rp 360.000.000

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

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp 300.000.000
31 General Journal (Adjust) Rp - Rp - Rp 300.000.000
31 General Journal (Closing) Rp - Rp - Rp 300.000.000

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

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp 1.915.771.370
31 General Journal (Adjust) Rp - Rp - Rp 1.915.771.370
31 General Journal (Closing) Rp 37.500.000 Rp 1.263.695.516 Rp 3.141.966.886

ACCOUNT : Dividend D ACCOUNT NO. : 3-1300

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp -
31 General Journal (Adjust) Rp 37.500.000 Rp - Rp 37.500.000
31 General Journal (Closing) Rp - Rp 37.500.000 Rp -

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

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp -
31 General Journal (Adjust) Rp - Rp - Rp -
31 General Journal (Closing) Rp 8.231.612.000 Rp 8.231.612.000 Rp -

ACCOUNT : Sales of Merchandise K ACCOUNT NO. : 4-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp 8.140.125.000
31 General Journal (Adjust) Rp - Rp - Rp 8.140.125.000
31 General Journal (Closing) Rp 8.140.125.000 Rp - Rp -

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

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 50.341.250 Rp -
31 General Journal (Adjust) Rp - Rp - Rp 50.341.250
31 General Journal (Closing) Rp - Rp 50.341.250 Rp -

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

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 38.062.500 Rp -
31 General Journal (Adjust) Rp - Rp - Rp 38.062.500
31 General Journal (Closing) Rp - Rp 38.062.500 Rp -

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

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp 12.456.000
31 General Journal (Adjust) Rp - Rp - Rp 12.456.000
31 General Journal (Closing) Rp 12.456.000 Rp - Rp -

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

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 6.024.470.021 Rp -
31 General Journal (Adjust) Rp - Rp - Rp 6.024.470.021
31 General Journal (Closing) Rp - Rp 6.024.470.021 Rp -

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

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp 33.999.800
31 General Journal (Adjust) Rp - Rp - Rp 33.999.800
31 General Journal (Closing) Rp 33.999.800 Rp - Rp -

6072–P3-21/22-Kunci Menyusun Laporan Keuangan Halaman-14/17

ACCOUNT : Wages & Salaries Expense D ACCOUNT NO. : 6-1100
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 343.750.000 Rp -
31 General Journal (Adjust) Rp 31.250.000 Rp - Rp 375.000.000
31 General Journal (Closing) Rp - Rp 375.000.000 Rp -

ACCOUNT : Uncollectible Accounts D ACCOUNT NO. : 6-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 14.325.000 Rp -
31 General Journal (Adjust) Rp 3.474.625 Rp - Rp 17.799.625
31 General Journal (Closing) Rp - Rp 17.799.625 Rp -

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

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 6.875.000 Rp -
31 General Journal (Adjust) Rp - Rp - Rp 6.875.000
31 General Journal (Closing) Rp - Rp 6.875.000 Rp -

ACCOUNT : Depreciation Expense - VehiclesD ACCOUNT NO. : 6-1400

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 17.737.500 Rp -
31 General Journal (Adjust) Rp 1.250.000 Rp - Rp 18.987.500
31 General Journal (Closing) Rp - Rp 18.987.500 Rp -

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

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 17.800.000 Rp -
31 General Journal (Adjust) Rp - Rp - Rp 17.800.000
31 General Journal (Closing) Rp - Rp 17.800.000 Rp -

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

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 6.000.000 Rp -
31 General Journal (Adjust) Rp - Rp - Rp 6.000.000
31 General Journal (Closing) Rp - Rp 6.000.000 Rp -

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

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 13.365.000 Rp -
31 General Journal (Adjust) Rp 2.143.750 Rp - Rp 15.508.750
31 General Journal (Closing) Rp - Rp 15.508.750 Rp -

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

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp -
31 General Journal (Adjust) Rp 275.124.128 Rp - Rp 275.124.128
31 General Journal (Closing) Rp - Rp 275.124.128 Rp -

ACCOUNT : Rent Expense D ACCOUNT NO. : 6-1900

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 3.500.000 Rp -
31 General Journal (Adjust) Rp - Rp - Rp 3.500.000
31 General Journal (Closing) Rp - Rp 3.500.000 Rp -

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

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 22.000.000 Rp -
31 General Journal (Adjust) Rp 5.208.333 Rp - Rp 27.208.333
31 General Journal (Closing) Rp - Rp 27.208.333 Rp -

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

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 3.850.000 Rp -
31 General Journal (Adjust) Rp 3.125.000 Rp - Rp 6.975.000
31 General Journal (Closing) Rp - Rp 6.975.000 Rp -

6072–P3-21/22-Kunci Menyusun Laporan Keuangan Halaman-15/17

ACCOUNT : Electricity, Telp. & Water Exp. D ACCOUNT NO. : 6-2200
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 24.194.070 Rp -
31 General Journal (Adjust) Rp - Rp - Rp 24.194.070
31 General Journal (Closing) Rp - Rp 24.194.070 Rp -

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

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp 13.365.000
31 General Journal (Adjust) Rp - Rp 1.401.700 Rp 14.766.700
31 General Journal (Closing) Rp 14.766.700 Rp - Rp -

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

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp 1.327.000
31 General Journal (Adjust) Rp - Rp - Rp 1.327.000
31 General Journal (Closing) Rp 1.327.000 Rp - Rp -

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

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 607.500 Rp -
31 General Journal (Adjust) Rp 60.700 Rp - Rp 668.200
31 General Journal (Closing) Rp - Rp 668.200 Rp -

ACCOUNT : Interest Expense D ACCOUNT NO. : 9-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 59.400.000 Rp -
31 General Journal (Adjust) Rp - Rp - Rp 59.400.000
31 General Journal (Closing) Rp - Rp 59.400.000 Rp -

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

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp 28.937.500
31 General Journal (Adjust) Rp - Rp - Rp 28.937.500
31 General Journal (Closing) Rp 28.937.500 Rp - Rp -

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

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp -
31 General Journal (Adjust) Rp - Rp - Rp -
31 General Journal (Closing) Rp - Rp - Rp -

6072–P3-21/22-Kunci Menyusun Laporan Keuangan Halaman-16/17

 PT JAYATAMA
POST CLOSING TRIAL BALANCE
As December 31, 2021

AMOUNT
ACC. NO ACCOUNT NAME
DEBIT CREDIT
1-1100 Cash in Bank Rp 1.662.560.267 Rp -
1-1200 Petty Cash Rp 10.000.000 Rp -
1-1300 Accounts Receivable Rp 522.156.250 Rp -
1-1400 Allowance for Doubtful Debt Rp - Rp 10.443.125
1-1500 Other Receivable Rp - Rp -
1-1600 Merchandise Inventory Rp 467.653.479 Rp -
1-1700 Office Supplies Rp 1.600.000 Rp -
1-1800 Value Added Tax - In (VAT In) Rp - Rp -
1-1900 Prepaid Income Tax Rp - Rp -
1-2100 Land Rp 500.000.000 Rp -
1-2200 Building at Cost Rp 1.250.000.000 Rp -
1-2210 Accum. Dep. - Building Rp - Rp 354.166.667
1-2300 Vehicle at Cost Rp 270.000.000 Rp -
1-2310 Accum. Dep. - Vehicle Rp - Rp 45.927.083
1-2400 Office Equipment at Cost Rp 150.000.000 Rp -
1-2410 Accum. Dep. - Office Equipment Rp - Rp 128.531.250
2-1100 Accounts Payable Rp - Rp 331.857.350
2-1200 Accrued Payable Rp - Rp 31.250.000
2-1300 Dividend Payable Rp - Rp 33.750.000
2-1400 Value Added Tax - VAT Out Rp - Rp -
2-1500 Income Tax Payable Rp - Rp 79.144.128
2-1600 VAT Payable Rp - Rp 16.931.400
2-2100 Bank Loans Rp - Rp 360.000.000
3-1100 Common Stock Rp - Rp 300.000.000
3-1200 Retained Earning Rp - Rp 3.141.968.993
3-1300 Dividend Rp -
3-1400 Income Summary Rp - Rp -

TOTAL Rp 4.833.969.996 Rp 4.833.969.996

6072–P3-21/22-Kunci Menyusun Laporan Keuangan Halaman-17/17