PT.

JAYATAMA
TRIAL BALANCE, PER 30 NOVEMPER 2021

KODE NAMA AKUN DEBET KREDIT

11101 Cash In Bank Rp 875,721,100
11102 Petty Cash Rp 10,000,000
11201 Account Receivable Rp 696,850,000
11202 Allowance for Doubtful Debt 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 Value Added Tax - In ( VAT In )
11402 Prepaid VAT Rp 740,906,250
12101 Land Rp 500,000,000
12201 Building at Cost Rp 1,250,000,000
12202 Accum. Dep. - Building Rp 166,000,000
12302 Office Equipment at Cost Rp 150,000,000
12302 Accum. Dep. - Office Equipment Rp 29,050,000
12401 Vehicle at Cost Rp 271,000,000
12402 Accum. Dep. - Vehicle Rp 112,387,500
21201 Account Payable Rp 623,218,750
21202 Accrued Expense Rp 31,250,000
21203 Dividend Payable
21204 Value Added Tax - VAT Out
21205 Income Tax Payable
22101 Bank Loan Rp 369,000,000
31101 Common Stock Rp 300,000,000
32101 Retained Earnings Rp 1,915,771,370
32102 Dividend
38001 Income Summary
39999 Historical Balancing
41101 Sales of Merchandise Rp 7,409,062,500
41102 Sales Discount Rp 45,800,000
41103 Sales Return Rp 24,062,500
42101 Service Income Rp 12,456,000
51101 Cost of Goods Sold Rp 5,512,187,500
51102 Purchase Discount Rp 25,112,300
61101 Wages & Salaries Expense Rp 343,750,000
61102 Uncollectible Account Rp 6,000,000
61103 Advertising Expense Rp 6,875,000
61104 Depreciation Expense - Vehicle 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
61108 Income Tax Expense
61109 Depreciation Expense - Building Rp 22,000,000
61110 Depreciation Expense - Equipment Rp 3,850,000
61111 Electricity, Telp. & Water Expense Rp 21,569,070
81101 Interest Revenue Rp 13,365,000
81999 Other Revenue Rp 1,327,000
91001 Bank Charge Rp 607,500
91101 Interest Expense Rp 54,450,000
91999 Other Expense
TOTAL Rp 11,014,968,920 Rp 11,014,968,920
0
 PT. JAYATAMA
PURCHASE JOURNAL
DECEMBER, 2021
( In Rupiah ) Page 01
DEBIT CREDIT
INVOICE
DATE DESCRIPTION REF MERCHANDISE ACCOUNT
NO. VAT-IN FREIGHT IN
INVENTORY PAYABLE

2021
DEC

TOTAL…………….
ACCOUNT NUMBER ……………

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 PT. JAYATAMA
SALES JOURNAL
DECEMBER, 2021
( In Rupiah ) Page 01
DEBIT CREDIT
DATE INVOICE NO. DESCRIPTION REF ACCOUNT SALES OF
VAT-OUT FREIGHT OUT
RECEIVABLE MERCHANDISE

2016
DEC

TOTAL ……………
ACCOUNT NUMBER…………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 PT. JAYATAMA
GENERAL JOURNAL
DECEMBER 2021
( In Rupiah ) Page 01
Pos
Date Invoice Description Debit Credit
Ref
2021
DEC

TOTAL …………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 PT. JAYATAMA
CASH RECEIPT JOURNAL
DECEMBER, 2021
( In Rupiah ) Page 01
DEBIT CREDIT

RE OTHERS OTHERS
DATE INVOICE NO. DESCRIPTION ACCOUNT
F CASH IN BANK
ACCOUNT ACC. NO TOTAL RECEIVABLE ACCOUNT ACC. NO TOTAL

2021
DEC

TOTAL …………………
ACCOUNT NUMBER………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 PT. JAYATAMA
CASH PAYMENT JOURNAL
DECEMBER, 2021
( In Rupiah ) Page 01
DEBIT CREDIT
OTHERS OTHERS
DATE INVOICE NO. DESCRIPTION REF ACCOUNT
ACC CASH IN BANK ACC
PAYABLE ACCOUNT TOTAL ACCOUNT TOTAL
NO. NO.
2021
DEC

TOTAL …………………

ACCOUNT NUMBER………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 PT. JAYATAMA
PETTY CASH
DECEMBER, 2021
( In Rupiah )
DEBIT CREDIT
DATE INVOICE NO. DESCRIPTION
ACCOUNT ACC NO. TOTAL PETTY CASH
2021
DEC

TOTAL …………………………….
ACCOUNT NUMBER

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 PT. JAYATAMA
INVENTORY CARD
DECEMBER, 2021
NAME : Lemari Panjang Tipe 1
KODE : LJ - 1P
( In Rupiah ) METODE : FIFO

INVOIC IN OUT BALANCE

DATE DESCRIPTION
E NO. UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

2021
DEC
 PT. JAYATAMA
INVENTORY CARD
DECEMBER, 2021
NAME : Lemari Panjang Tipe 2
KODE : LJ - 2P
( In Rupiah ) METODE : FIFO
INVOIC IN OUT BALANCE
DATE DESCRIPTION
E NO. UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2021

DEC
 PT. JAYATAMA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2021
(In Rupiah)

Nama : Toko ARMIDA Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

2016

DEC

Nama : Toko LAVENDER Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

2016

DEC

Nama : Toko MARVELLO Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

2016

DEC
 PT. JAYATAMA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2021
(In Rupiah)

Nama : PT DHIRAMA Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit
2016

DEC

Nama : PT ANDARA Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit
2016

DEC
 PT. JAYATAMA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2021
(In rupiah)

NO CUSTOMER BALANCE

1
2
3
4
Total ………………

PT. JAYATAMA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2021
(In rupiah)

NO SUPPLIER BALANCE

1
2
3
4

Total ………………

PT. JAYATAMA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2021
(In rupiah)

KODE PRODUCT BALANCE

1
2
Total ………………
 PT. JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Cash In Bank No : 11101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 875,721,000

NAMA : Petty Cash No.: 11102

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 10,000,000

NAMA : Accounts Receivable No.: 11201

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 696,850,000

NAMA : Allowance for Doubtful Debt No.: 11202

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 11,800,000
 PT JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Other Receivable No.: 11203

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 1,875,000

NAMA : Merchandise Inventory No.: 11301

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 432,187,500

NAMA : Office Supplies No.: 11302

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 1,525,000

NAMA : Value Added Tax - In ( VAT In ) No.: 11401

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
 UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2021
NAMA : Prepaid VAT No.: 11402
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 740,906,250

NAMA : Land No.: 12101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 500,000,000

NAMA : Building at Cost No.: 12201

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 1,250,000,000

NAMA : Accum. Dep. - Building No.: 12202

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 166,000,000
 PT JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021
NAMA : Office Equipment at Cost No.: 12302
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 150,000,000

NAMA : Accum. Dep. - Office Equipment No.: 12302

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 29,050,000

NAMA : Vehicle at Cost No.: 12401

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 271,000,000

NAMA : Accum. Dep. - Vehicle No.: 12402

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 112,387,500
 PT JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021
NAMA : Account Payable No.: 21201
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 623,218,750

NAMA : Accrued Expense No.: 21202

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 31,250,000

NAMA : Dividend Payable No.: 21203

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Value Added Tax - VAT Out No.: 21204

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
 PT JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Income Tax Payable No.: 21204

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Bank Loan No.: 22101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 369,000,000

NAMA : Common Stock No.: 31101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 300,000,000

NAMA : Retained Earnings No.: 32101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 1,915,771,370
 PT JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021
NAMA : Dividend No.: 32102
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Income Summary No.: 38001

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Historical Balancing No.: 39999

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Sales of Merchandise No.: 41101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 7,409,062,500
 PT JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021
NAMA : Sales Discount No.: 41102
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 45,800,000

NAMA : Sales Return No.: 41103

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 24,062,500

NAMA : Service Income No.: 42101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 12,456,000

NAMA : Cost of Goods Sold No.: 51101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 5,512,187,500
 PT JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021
NAMA : Purchase Discount No.: 51102
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 25,112,300

NAMA : Wages & Salaries Expense No.: 61101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 343,750,000

NAMA : Uncollectible Account No.: 61102

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 6,000,000

NAMA : Advertising Expense No.: 61103

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 6,875,000
 PT JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021
NAMA : Depreciation Expense - Vehicle No.: 61104
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 17,737,500

NAMA : Maintenance Expense No.: 61105

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 7,150,000

NAMA : Newspaper & Tabloid Expense No.: 61106

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 5,500,000

NAMA : Supplies Expense No.: 61107

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 13,365,000
 PT JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021
NAMA : Income Tax Expense No.: 61108
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Depreciation Expense - Building No.: 61109

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 22,000,000

NAMA : Depreciation Expense - Equipment No.: 61110

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 3,850,000

NAMA : Electricity, Telp. & Water Expense No.: 61111

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 21,569,070
 PT JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021
NAMA : Interest Revenue No.: 81101
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 13,365,000

NAMA : Other Revenue No.: 81999

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 1,327,000

NAMA : Bank Charge No.: 91001

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 607,500

NAMA : Interest Expense No.: 91101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 54,450,000
NAMA : Other Expense No.: 91999
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
 PT JAYATAMA
TRIAL BALANCE, PER 31 DESEMBER 2021

KODE NAMA AKUN DEBET KREDIT

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
12302 Office Equipment at Cost
12302 Accum. Dep. - Office Equipment
12401 Vehicle at Cost
12402 Accum. Dep. - Vehicle
21201 Account Payable
21202 Accrued Expense
21203 Dividend Payable
21204 Value Added Tax - VAT Out
21205 Income Tax Payable
22101 Bank Loan
31101 Common Stock
32101 Retained Earnings
32102 Dividend
38001 Income Summary
39999 Historical Balancing
41101 Sales of Merchandise
41102 Sales Discount
41103 Sales Return
42101 Service Income
51101 Cost of Goods Sold
51102 Purchase Discount
61101 Wages & Salaries Expense
61102 Uncollectible Account
61103 Advertising Expense
61104 Depreciation Expense - Vehicle
61105 Maintenance Expense
61106 Newspaper & Tabloid Expense
61107 Supplies Expense
61108 Income Tax Expense
61109 Depreciation Expense - Building
61110 Depreciation Expense - Equipment
61111 Electricity, Telp. & Water Expense
81101 Interest Revenue
81999 Other Revenue
91001 Bank Charge
91101 Interest Expense
91999 Other Expense
TOTAL
 JURNAL PENYESUAIAN
BULAN DESEMBER 2021

TGL NAMA AKUN REF DEBET CREDIT

2021
Des
 PT JAYATAMA
NERACA LAJUR
Desember 2021

NERACA SALDO AJP NSD RUGI LABA NERACA

KODE NAMA AKUN DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT
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
12302 Office Equipment at Cost
12302 Accum. Dep. - Office
Equipment
12401 Vehicle at Cost
12402 Accum. Dep. - Vehicle
21201 Account Payable
21202 Accrued Expense
21203 Dividend Payable
21204 Value Added Tax - VAT Out
21205 Income Tax Payable
22101 Bank Loan
31101 Common Stock
32101 Retained Earnings
32102 Dividend
38001 Income Summary
39999 Historical Balancing
41101 Sales of Merchandise
41102 Sales Discount
41103 Sales Return
42101 Service Income
51101 Cost of Goods Sold
51102 Purchase Discount
61101 Wages & Salaries Expense
61102 Uncollectible Account
61103 Advertising Expense
61104 Depreciation Expense - Vehicle
61105 Maintenance Expense
61106 Newspaper & Tabloid Expense
61107 Supplies Expense
61108 Income Tax Expense -
61109 Depreciation Expense - Building
61110 Depreciation Expense - Equipment
61111 Electricity, Telp. & Water Expense
81101 Interest Revenue
81999 Other Revenue
91001 Bank Charge
91101 Interest Expense
91999 Other Expense
- -
-
 PT. JAYATAMA
LAPORAN LABA RUGI
Untuk periode yang berakhir 31 Desember 2021
 PT. JAYATAMA
LAPORAN PERUBAHAN POSISI KEUANGAN
PER 31 DESEMBER 2021
 PT. JAYATAMA
LAPORAN PERUBAHAN EKUITAS
PER 31 DESEMBER 2021
 PT. JAYATAMA
CASH FLOW REPORT
DECEMBER 31, 2021
(In Rupiah)
SALDO
KETERANGAN Rp
Rp
 PT. JAYATAMA
CLOSING JOURNAL
PER 31 DESEMBER 2021

DATE DESCRIPTION REFF DEBIT CREDIT

2021
DES
 PT. JAYATAMA
POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2021

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp
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
12302 Office Equipment at Cost
12302 Accum. Dep. - Office Equipment
12401 Vehicle at Cost
12402 Accum. Dep. - Vehicle
21201 Account Payable
21202 Accrued Expense
21203 Dividend Payable
21204 Value Added Tax - VAT Out
21205 Income Tax Payable
22101 Bank Loan
31101 Common Stock
32101 Retained Earnings
32102 Dividend
38001 Income Summary
39999 Historical Balancing
TOTAL