PT JAYATAMA

INVENTORY CARD
DECEMBER, 2021
NAME : LEMARI PAJANG TIPE 1
ITEM NO. : LJ-1P
(In Rupiah) METODE: FIFO
IN OUT BALANC
Date Invoice No. Description
Quantity Price Amount Quantity Price Amount Quantity

Dec
2021 1 Opening Balance 45
6 71/PJ TOKO LAVENDER 20 Rp 4,062,500 Rp 81,250,000 25
8 01/MK Sales Return TOKO LAVENDER -1 Rp 4,062,500 Rp 4,062,500 26
9 124/AN PT ANDARA 24 Rp 4,065,000 Rp 97,560,000 26
24
15 72/PJ TOKO MARVELLO 14 Rp 4,062,500 Rp 56,875,000 12
24
20 089/DR PT DHIRAMA 24 Rp 4,063,000 Rp 97,512,000 12
24
24
22 01/ND PT DHIRAMA Purchase Return -2 Rp 4,063,000 Rp 8,126,000 12
24
22
24 73/PJ TOKO ARMIDA 12 Rp 4,062,500 Rp 48,750,000 16
8 Rp 4,065,000 Rp 32,520,000 22
26 130/AN PT ANDARA 10 Rp 4,025,000 Rp 40,250,000 16
22
10

LSP SMKN 1 KLUNGKUNG

 PT JAYATAMA
INVENTORY CARD
DECEMBER, 2021
NAME : LEMARI PAJANG TIPE 2
ITEM NO. : LJ-2P
(In Rupiah) METODE: FIFO
IN OUT BALANC
Date Invoice No. Description
Quantity Price Amount Quantity Price Amount Quantity

Dec
2021 1 Opening Balance 42
6 71/PJ TOKO LAVENDER 18 Rp 5,937,500 Rp 106,875,000 24
8 01/NK Sales Return TOKO LAVENDER -1 Rp 5,937,500 Rp 5,937,500 25
9 124/AN PT ANDARA 25 Rp 5,940,000 Rp 148,500,000 25
25
15 72/PJ TOKO MARVELLO 15 Rp 5,937,500 Rp 89,062,500 10
25
20 089/DR PT DHIRAMA 15 Rp 5,942,500 Rp 89,137,500 10
25
15
22 01/ND PT DHIRAMA Purchase Return -2 Rp 5,942,500 Rp 11,885,000 10
25
13
24 73/PJ TOKO ARMIDA 10 Rp 5,937,500 Rp 59,375,000 17
8 Rp 5,940,000 Rp 47,520,000 13
26 130/AN PT ANDARA 16 Rp 5,925,000 Rp 94,800,000 17
13
16

LSP SMKN 1 KLUNGKUNG

ITEM NO. : LJ-2P
(In Rupiah) METODE: FIFO
IN OUT BALANC
Date Invoice No. Description

LSP SMKN 1 KLUNGKUNG

ETODE: FIFO
BALANCE

Price Amount

Rp 4,062,500 Rp 182,812,500
Rp 4,062,500 Rp 101,562,500
Rp 4,062,500 Rp 105,625,000
Rp 4,062,500 Rp 105,625,000
Rp 4,065,000 Rp 97,560,000
Rp 4,062,500 Rp 48,750,000
Rp 4,065,000 Rp 97,560,000
Rp 4,062,500 Rp 48,750,000
Rp 4,065,000 Rp 97,560,000
Rp 4,063,000 Rp 97,512,000
Rp 4,062,500 Rp 48,750,000
Rp 4,065,000 Rp 97,560,000
Rp 4,063,000 Rp 89,386,000
Rp 4,065,000 Rp 65,040,000
Rp 4,063,000 Rp 89,386,000
Rp 4,065,000 Rp 65,040,000
Rp 4,063,000 Rp 89,386,000
Rp 4,025,000 Rp 40,250,000

LSP SMKN 1 KLUNGKUNG

ETODE: FIFO
BALANCE

Price Amount

Rp 5,937,500 Rp 249,375,000
Rp 5,937,500 Rp 142,500,000
Rp 5,937,500 Rp 148,437,500
Rp 5,937,500 Rp 148,437,500
Rp 5,940,000 Rp 148,500,000
Rp 5,937,500 Rp 59,375,000
Rp 5,940,000 Rp 148,500,000
Rp 5,937,500 Rp 59,375,000
Rp 5,940,000 Rp 148,500,000
Rp 5,942,500 Rp 89,137,500
Rp 5,937,500 Rp 59,375,000
Rp 5,940,000 Rp 148,500,000
Rp 5,942,500 Rp 77,252,500
Rp 5,940,000 Rp 100,980,000
Rp 5,942,500 Rp 77,252,500
Rp 5,940,000 Rp 100,980,000
Rp 5,942,500 Rp 77,252,500
Rp 5,925,000 Rp 94,800,000

LSP SMKN 1 KLUNGKUNG

ETODE: FIFO
BALANCE

LSP SMKN 1 KLUNGKUNG

 PT JAYATAMA
SUBSIDIARY LEDGER -ACCOUNT RECEIVABLE
DECEMBER, 2021

TOKO ARMIDA
Balance
Date Description Ref Debit Credit
Debit
2021
Des 1 Opening Balance Rp 249,768,750
7 Cash Receipt Journal Rp 249,768,750 Rp -
24 Sales Journal Rp 289,712,500 Rp 289,712,500

TOKO LAVENDER
Balance
Date Description Ref Debit Credit
Debit
2021
Des 1 Opening Balance Rp 228,112,500
6 Sales Journal Rp 289,712,500 Rp 517,825,000
8 General Journal Rp 15,400,000 Rp 502,425,000
13 Cash Receipt Journal Rp 228,112,500 Rp 274,312,500
27 Cash Receipt Journal Rp 274,312,500 Rp -

TOKO MARVELLO
Balance
Date Description Ref Debit Credit
Debit
2021
Des 1 Opening Balance Rp 203,568,750
14 Cash Receipt Journal Rp 203,568,750 Rp -
15 Sales Journal Rp 224,743,750 Rp 224,743,750

TOKO BERLAN
Balance
Date Description Ref Debit Credit
Debit
2021
Des 1 Opening Balance Rp 15,400,000
21 Cash Receipt Journal Rp 7,700,000 Rp 7,700,000
E

C001
Balance
Credit

C002
Balance
Credit

C003
Balance
Credit

C004
Balance
Credit
 PT JAYATAMA
SUBSIDIARY LEDGER - ACCOUNT PAYABLE
DECEMBER, 2021

PT DHIRAMA
Balance
Date Description Ref Debit Credit
Debit
2021
Dec 1 Opening Balance
17 Cash Payment Journal Rp 297,343,750
20 Purchase Journal Rp 205,314,450
22 General Journal Rp 22,012,100

PT ANDARA
Balance
Date Description Ref Debit Credit
Debit
2021
Dec 1 Opening Balance
9 Purchase Journal Rp 270,666,000
26 Purchase Journal Rp 148,555,000
31 Cash Payment Journal Rp 270,666,000
 S001
Balance
Credit

Rp 297,343,750
Rp -
Rp 205,314,450
Rp 183,302,350

S002
Balance
Credit

Rp 325,875,000
Rp 596,541,000
Rp 745,096,000
Rp 474,430,000
 PT JAYATAMA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2021
(In rupiah)
NO. CUSTOMER NAME BALANCE
C001 Toko Armida Rp 289,712,500
C002 Toko Lavender Rp -
C003 Toko Marvello Rp 224,743,750
C004 Toko Berlan Rp 7,700,000
AMOUNT Rp 522,156,250

PT JAYATAMA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2021
(In rupiah)
NO. SUPPLIER NAME BALANCE
S001 PT Dhirama Rp 183,302,350
S002 PT Andara Rp 474,430,000
AMOUNT Rp 657,732,350

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

LJ-1P Lemari Pajang Tipe 1 Rp 194,676,000

LJ-2P Lemari Pajang Tipe 2 Rp 273,032,500
AMOUNT Rp 467,708,500
 PT JAYATAMA
CASH RECEIPT JOURNAL
DECEMBER, 2021

Debit Credit
Others Others
Invoice Cash In Bank Sales Discount Account Receivable
Date Description Ref Acc. No Amount Acc. No Amount
No.
11101 41102 11201
2021
Dec 2 01/BKM Sheni Andrea Rp 1,875,000 11203 Rp 1,875,000
7 02/BKM TOKO ARMIDA Rp 244,773,375 Rp 4,995,375 Rp 249,768,750
13 03/BKM TOKO LAVENDER Rp 228,112,500 Rp 228,112,500
14 04/BKM TOKO MARVELLO Rp 203,568,750 Rp 203,568,750
28 05/BKM TOKO LAVENDER Rp 274,312,500 Rp 274,312,500

AMOUNT… Rp 952,642,125 Rp 4,995,375 Rp 955,762,500 Rp 1,875,000

AMOUNT... Rp 957,637,500 Rp 957,637,500
Rp -
CASH RECEIPT JOURNAL RECAPITULATON
DEBIT CREDIT
ACCOUNT
ACCOUNT NUMBER AMOUNT AMOUNT
NUMBER
11101 Rp 952,642,125 11201 Rp 955,762,500
41102 Rp 4,995,375 11203 Rp 1,875,000

LSP SMKN 1 KLUNGKUNG

 AMOUNT… Rp 957,637,500 AMOUNT… Rp 957,637,500

LSP SMKN 1 KLUNGKUNG

 PT JAYATAMA
CASH PAYMENT JOURNAL
DECEMBER, 2021
Debit Credit
Other
Date Invoice No. Description Ref Account Payable Cash in Bank
Acc. No. Amount
21201 11101
2021
Dec 1 01/BKK Pembayaran Gaji Bulan November 2021 21202 Rp 31,250,000 Rp 31,250,000
4 02/BKK PT ANDARA Rp 325,875,000 Rp 316,098,750
10 03/BKK Bank ESEMKA 22101 Rp 9,000,000 Rp 13,950,000
91101 Rp 4,950,000
17 04/BKK PT DIRAMA Rp 297,343,750 Rp 297,343,750
19 05/BKK PLN,PDAM, Dan TELKOM Bulan November 2021 21202 Rp 2,625,000 Rp 2,625,000
30 06/BKK Pengisian Kembali Kas Kecil 11102 Rp 3,993,750 Rp 3,993,750
31 07/BKK PT ANDARA Rp 270,666,000 Rp 270,666,000

AMOUNT… Rp 893,884,750 Rp 51,818,750 Rp 935,927,250

AMOUNT… Rp 945,703,500 Rp

CASH PAYMENT JOURNAL RECAPITULATON

DEBIT CREDIT
ACCOUNT ACCOUNT
AMOUNT
NUMBER NUMBER
11102 Rp 3,993,750 11101
21201 Rp 893,884,750 51102

LSP SMKN 1 KLUNGKUNG

 21202 Rp 33,875,000
22101 Rp 9,000,000
91101 Rp 4,950,000

AMOUNT… Rp 945,703,500 AMOUNT…

LSP SMKN 1 KLUNGKUNG

 Credit
Other
Acc. No. Amount

51102 Rp 9,776,250

Rp 9,776,250
945,703,500

RECAPITULATON
CREDIT

AMOUNT

Rp 935,927,250
Rp 9,776,250

LSP SMKN 1 KLUNGKUNG

Rp 945,703,500

LSP SMKN 1 KLUNGKUNG

 PT JAYATAMA
GENERAL JOURNAL
DECEMBER, 2021

Date Doc. No Description Ref Debit

Dec
2021 8 01/NK Sales Return 41103 Rp 14,000,000
PPN Outcome 21204 Rp 1,400,000
Account Receivable 11201
Marchandise Inventory 11301 Rp 10,000,000
Cost Of Goods Sold 51101

21 01/BM Uncollectible Accounts 61102 Rp 7,700,000

Allowance For Doubtfull Dept 11202
Allowance For Doubtfull Dept 11202 Rp 7,700,000
Account Receivable 11201

22 01/ND Account Payable 21201 Rp 22,012,100

Marchandise Inventory 11301
VAT Income 11401

AMOUNT… Rp 62,812,100

GENERAL JOURNAL RECAPITULATON

DEBIT CREDIT
ACCOUNT ACCOUNT
AMOUNT AMOUNT
NUMBER NUMBER
11202 Rp 7,700,000 11201 Rp 23,100,000
11301 Rp 10,000,000 11202 Rp 7,700,000
21201 Rp 22,012,100 11301 Rp 20,011,000
21204 Rp 1,400,000 11401 Rp 2,001,100
41103 Rp 14,000,000 51101 Rp 10,000,000
61102 Rp 7,700,000

AMOUNT… Rp 62,812,100 AMOUNT.. Rp 62,812,100

LSP SMKN 1 KLUNGKUNG

 Credit

Rp 15,400,000

Rp 10,000,000

Rp 7,700,000

Rp 7,700,000

Rp 20,011,000
Rp 2,001,100

Rp 62,812,100

LSP SMKN 1 KLUNGKUNG

PURCHASE JOURNAL
 PT JAYATAMA
SALES JOURNAL
DECEMBER, 2021

Debit Credit
Ref Account Cost of Goods
Date Invoice No. Description Sales PPN Outcome Freight Collected
Receivable Sold
11201 51101 41101 21204
Dec
2021 6 71/PJ TOKO LAVENDER Rp 289,712,500 Rp 188,125,000 Rp 263,375,000 Rp 26,337,500 -
15 72/PJ TOKO MARVELLO Rp 224,743,750 Rp 145,937,500 Rp 204,312,500 Rp 20,431,250
24 73/PJ TOKO ARMIDA Rp 289,712,500 Rp 188,165,000 Rp 263,375,000 Rp 26,337,500

AMOUNT… Rp 804,168,750 Rp 522,227,500 Rp 731,062,500 Rp 73,106,250

AMOUNT… Rp 1,326,396,250 Rp 1,326

SALES JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT ACCOUNT
AMOUNT AMOUNT
NUMBER NUMBER
11201 Rp 804,168,750 11301 Rp 522,227,500
51101 Rp 522,227,500 21204 Rp 73,106,250
41101 Rp 731,062,500

AMOUNT… Rp 1,326,396,250 AMOUNT… Rp 1,326,396,250

 Merchandise
Inventory
11301

Rp 188,125,000
Rp 145,937,500
Rp 188,165,000

Rp 522,227,500
1,326,396,250
 PT JAYATAMA
PETTY CASH
DECEMBER, 2021

Invoice Debit
Date Description
No. Acc. No Amount
2021
Dec 5 01/VKK Pembelian Perlengkapan 11302 Rp 1,218,750
11 02/VKK Pembayaran Biaya Iklan 61103 Rp 625,000
23 03/VKK Perbaikan Lantai Toko 61105 Rp 650,000
25 04/VKK Pembayaran Newspaper And Tabloid 61106 Rp 500,000
27 05/VKK Pembelian Perlengkapan Toko 11302 Rp 1,000,000

TOTAL…. Rp 3,993,750

PETTY CASH RECAPITULATION

Debit Credit
Acc. No. Amount Acc. No. Amount
11302 Rp 2,218,750 11102 Rp 3,993,750
61103 Rp 625,000
61105 Rp 650,000
61106 Rp 500,000

Total Rp 3,993,750 Total Rp 3,993,750

 PT JAYATAMA
PETTY CASH
DECEMBER, 2021

Credit
Petty Cash

Rp 1,218,750
Rp 625,000
Rp 650,000
Rp 500,000
Rp 1,000,000

Rp 3,993,750
 PT BALI RAHAYU
TRIAL BALANCE
DESEMBER 31, 2019

No. Account Name Account Debit Credit

1-1100 Cash in Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-1910 PPN Income
1-2100 Equipment
1-2110 Equipment Accumulated Depr.
1-2210 Vehicle at cost
1-2220 Vehicle Accumulated Depr.
2-1100 Accounts Payable
2-1200 Expense Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-2100 Bank Mandiri Loan
3-1100 Capital Stock
3-1200 Retained Earning
3-1300 Devidend
3-1400 Income Summary
4-1100 Sales
4-1200 Freight Collected
4-1300 Sales Return
4-1400 Sales Discount
5-1100 Cost of Goods Sold
5-1200 Freight Paid
5-1300 Purchase Discount
6-1000 Advertising Expenses
6-1100 Telepon, Water and Electricity Expense
6-1200 Store Supplies Expense
6-1300 Bad Debt Expense
6-1400 Depreciation Expenses
6-1500 Insurance Expense
6-1600 Rent Expense
6-1700 Wages & Salaries Expense
6-1800 Other Operating Expense
8-1100 Interest Revenue
8-1200 Late Fees Collected
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense
No. Account Name Account Debit Credit
9-1400 Late Fees Paid
TOTAL.........