PT JAYATAMA

CLOSING JOURNAL
DECEMBER 31, 2021

Date Description Ref Debit Credit

2021
Dec. Sales of Merchandise (Db) 41100 8,140,125,000
Service Income (Db) 41400 12,456,000
Purchase Discount (Db) 51200 33,999,800
Interest Revenue (Db) 81100 14,766,700
Other Revenue (Db) 81200 1,327,000
Gain/loss on Exchange Assets (Db) 91300 28,937,500
Income Summary (Cr) 38001 8,231,612,000

Income Summary (Db) 38001 6,968,006,656

Sales Discounts (Cr) 41200 50,341,250
Sales Returns (Cr) 41300 38,062,500
Cost of Goods Sold (Cr) 51100 6,024,415,000
Wages & Salaries Expense (Cr) 61100 375,000,000
Uncollectible Accounts (Cr) 61200 17,174,625
Advertising Expense (Cr) 61300 7,500,000
Depreciation Expense - Vehicles (Cr) 61400 18,987,500
Maintenance Expense (Cr) 61500 17,800,000
Newspaper & Tabloid Expense (Cr) 61600 6,000,000
Supplies Expense (Cr) 61700 15,808,750
Income Tax Expense (Cr) 61800 274,971,428
Rent Expense (Cr) 61900 3,500,000
Depreciation Exp - Building (Cr) 62000 27,208,333
Depreciation Exp - Equipment (Cr) 62100 6,975,000
Electricity, Telp. & Water Expense (Cr) 62200 24,194,070
Bank Charge (Cr) 91100 668,200
Interest Expense (Cr) 91200 59,400,000

Income Summary (Db) 38001 1,263,605,344

Retained Earnings (Cr) 31200 1,263,605,344

Retained Earnings (Db) 31200 37,500,000

Dividend (Cr) 31300 37,500,000
Total 16,500,724,000 16,500,724,000

Recapitulation
Debit Credit
Acc. No. Total Acc. No. Total
41,100 8,140,125,000 38,001 8,231,612,000
41,400 12,456,000 41,200 50,341,250
51,200 33,999,800 41,300 38,062,500
81,100 14,766,700 51,100 6,024,415,000
81,200 1,327,000 61,100 375,000,000
91,300 28,937,500 61,200 17,174,625
38,001 8,231,612,000 61,300 7,500,000
 31,200 37,500,000 61,400 18,987,500
61,500 17,800,000
61,600 6,000,000
61,700 15,808,750
61,800 274,971,428
61,900 3,500,000
62,000 27,208,333
62,100 6,975,000
62,200 24,194,070
91,100 668,200
91,200 59,400,000
31,300 37,500,000
31,200 1,263,605,344
TOTAL 16,500,724,000 TOTAL 16,500,724,000