PT JAYATAMA dhiwa

Keseluruhan Jurnal
Dari 01 Dec 2021 ke 22 Nov 2023

Debit Kredit
No. Akun Nama Akun (Domestik) (Domestik)
01 Des 2021 Pembayaran 01/BKK GAJI KARYAWAN BULAN NOVEMBER
21202 Accrued Expense 31.250.000,00 0,00
11101 Cash in Bank 0,00 31.250.000,00
31.250.000,00 31.250.000,00
02 Des 2021 Penerimaan 01/BKM PELUNASAN PIUTANG DARI SHENI ANDREA
11101 Cash in Bank 1.875.000,00 0,00
11203 Other Receivable 0,00 1.875.000,00
1.875.000,00 1.875.000,00
04 Des 2021 Pembayaran Pembelian 02/BKK PELUNASAN HUTANG ATAS FAKTUR 23 NOV
21201 Accounts Payable 325.875.000,00 0,00
51102 Purchase Discount 0,00 9.776.250,00
11101 Cash in Bank 0,00 316.098.750,00
325.875.000,00 325.875.000,00
05 Des 2021 Pembayaran 01/VKK PEMBELIAN PERLENGKAPAN
11302 Office Supplies 1.218.750,00 0,00
11102 Petty Cash 0,00 1.218.750,00
1.218.750,00 1.218.750,00
06 Des 2021 Faktur Penjualan 71/PJ Faktur Penjualan : 71/PJ
11201 Account Receivable 289.712.500,00 0,00
21204 Value Added Tax - VAT Out 0,00 26.337.500,00
41101 Sales of Merchandise 0,00 263.375.000,00
51101 Cost of Goods Sold 188.125.000,00 0,00
11301 Merchandise Inventory 0,00 188.125.000,00
477.837.500,00 477.837.500,00
07 Des 2021 Penerimaan Penjualan 02/BKM Penerimaan Penjualan : 02/BKM
11101 Cash in Bank 244.773.375,00 0,00
41102 Sales Discounts 4.995.375,00 0,00
11201 Account Receivable 0,00 249.768.750,00
249.768.750,00 249.768.750,00
08 Des 2021 Retur Penjualan 01/NK RETUR PENJUALAN
41103 Sales Returns 14.000.000,00 0,00
11201 Account Receivable 0,00 15.400.000,00
21204 Value Added Tax - VAT Out 1.400.000,00 0,00
11301 Merchandise Inventory 10.000.000,00 0,00
51101 Cost of Goods Sold 0,00 10.000.000,00
25.400.000,00 25.400.000,00
09 Des 2021 Faktur Pembelian 1002 Faktur pembelian :124/AN
11301 Merchandise Inventory 246.060.000,00 0,00
11401 Value Added Tax - In (VAT In) 24.606.000,00 0,00
21201 Accounts Payable 0,00 24.606.000,00
21201 Accounts Payable 0,00 246.060.000,00
270.666.000,00 270.666.000,00
10 Des 2021 Pembayaran 03/BKK ANGSURAN BANK
22101 Bank Loans 9.000.000,00 0,00
91101 Interest Expense 4.950.000,00 0,00
11101 Cash in Bank 0,00 13.950.000,00
13.950.000,00 13.950.000,00
11 Des 2021 Pembayaran 02/VKK PEMBAYARAN BIAYA IKLAN
61103 Advertising Expense 625.000,00 0,00
11102 Petty Cash 0,00 625.000,00
625.000,00 625.000,00
13 Des 2021 Penerimaan Penjualan 03/BKM PELUNASAN PIUTANG TANGGAL 30 NOV
11101 Cash in Bank 228.112.500,00 0,00
11201 Account Receivable 0,00 228.112.500,00
228.112.500,00 228.112.500,00
14 Des 2021 Penerimaan Penjualan 04/BKM PELUNASAN PIUTANG TANGGAL 2O NOV
11101 Cash in Bank 203.568.750,00 0,00
11201 Account Receivable 0,00 203.568.750,00
203.568.750,00 203.568.750,00
ACCURATE Accounting System Report
Cetak di 22 Nop 2023 - 07:46
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 PT JAYATAMA dhiwa
Keseluruhan Jurnal
Dari 01 Dec 2021 ke 22 Nov 2023

Debit Kredit
No. Akun Nama Akun (Domestik) (Domestik)
15 Des 2021 Faktur Penjualan 72/PJ Faktur Penjualan : 72/PJ
11201 Account Receivable 224.743.750,00 0,00
21204 Value Added Tax - VAT Out 0,00 20.431.250,00
41101 Sales of Merchandise 0,00 204.312.500,00
51101 Cost of Goods Sold 145.937.500,00 0,00
11301 Merchandise Inventory 0,00 145.937.500,00
370.681.250,00 370.681.250,00
17 Des 2021 Pembayaran Pembelian 04/BKK PELUNASAN UTANG TANGGAL 15 NOV
21201 Accounts Payable 297.343.750,00 0,00
11101 Cash in Bank 0,00 297.343.750,00
297.343.750,00 297.343.750,00
19 Des 2021 Pembayaran 05/BKK PEMBAYARAN LISTRIK, AIR DAN TELEPON NOV
21202 Accrued Expense 2.625.000,00 0,00
11101 Cash in Bank 0,00 2.625.000,00
2.625.000,00 2.625.000,00
20 Des 2021 Faktur Pembelian 1003 Faktur pembelian :089/DR
11301 Merchandise Inventory 186.649.500,00 0,00
11401 Value Added Tax - In (VAT In) 18.664.950,00 0,00
21201 Accounts Payable 0,00 18.664.950,00
21201 Accounts Payable 0,00 186.649.500,00
205.314.450,00 205.314.450,00
21 Des 2021 Bukti Jurnal 01/BM PENGHAPUSAN PIUTANG 50% TOKO BERLAN
11202 Allowance for Doubtful Debt 7.700.000,00 0,00
11201 Account Receivable 0,00 7.700.000,00
7.700.000,00 7.700.000,00
22 Des 2021 Retur pembelian 01/ND RETUR PEMBELIAN
21201 Accounts Payable 22.012.100,00 0,00
51101 Cost of Goods Sold 0,00 11.000,00
11301 Merchandise Inventory 0,00 20.000.000,00
11401 Value Added Tax - In (VAT In) 0,00 2.001.100,00
22.012.100,00 22.012.100,00
23 Des 2021 Pembayaran 03/VKK PERBAIKAN LANTAI TOKO
61105 Maintenance Expense 650.000,00 0,00
11102 Petty Cash 0,00 650.000,00
650.000,00 650.000,00
24 Des 2021 Faktur Penjualan 73/PJ Faktur Penjualan : 73/PJ
11201 Account Receivable 289.712.500,00 0,00
21204 Value Added Tax - VAT Out 0,00 26.337.500,00
41101 Sales of Merchandise 0,00 263.375.000,00
51101 Cost of Goods Sold 188.175.000,00 0,00
11301 Merchandise Inventory 0,00 188.175.000,00
477.887.500,00 477.887.500,00
25 Des 2021 Pembayaran 04/VKK PEMBAYARAN BIAYA NEWSPAPER DAN TABLOID
61106 Newspaper & Tabloid Expense 500.000,00 0,00
11102 Petty Cash 0,00 500.000,00
500.000,00 500.000,00
26 Des 2021 Faktur Pembelian 1004 Faktur pembelian :130/AN
11301 Merchandise Inventory 135.050.000,00 0,00
11401 Value Added Tax - In (VAT In) 13.505.000,00 0,00
21201 Accounts Payable 0,00 13.505.000,00
21201 Accounts Payable 0,00 135.050.000,00
148.555.000,00 148.555.000,00
27 Des 2021 Pembayaran 05/VKK PEMBELIAN PERLENGKAPAN TOKO
11302 Office Supplies 1.000.000,00 0,00
11102 Petty Cash 0,00 1.000.000,00
1.000.000,00 1.000.000,00
28 Des 2021 Penerimaan Penjualan 05/BKM PELUNASAN PIUTANG TANGGAL 6 DES 2021
11101 Cash in Bank 274.312.500,00 0,00
11201 Account Receivable 0,00 274.312.500,00
ACCURATE Accounting System Report
Cetak di 22 Nop 2023 - 07:46
(2)
 PT JAYATAMA dhiwa
Keseluruhan Jurnal
Dari 01 Dec 2021 ke 22 Nov 2023

Debit Kredit
No. Akun Nama Akun (Domestik) (Domestik)
274.312.500,00 274.312.500,00
30 Des 2021 Bukti Jurnal 06/BKK PENGISIAN KAS KECIL
11102 Petty Cash 3.993.750,00 0,00
11101 Cash in Bank 0,00 3.993.750,00
3.993.750,00 3.993.750,00
31 Des 2021 Pembayaran Pembelian 07/BKK PELUNASAN HUTANG TANGGAL 9 DES 2021
21201 Accounts Payable 270.666.000,00 0,00
11101 Cash in Bank 0,00 270.666.000,00
270.666.000,00 270.666.000,00
31 Des 2021 Bukti Jurnal 02/BKM MENCATAT BEBAN ADM BANK DAN JASA GIRO (BUNGA)
11101 Cash in Bank 1.401.700,00 0,00
81101 Interest Revenue 0,00 1.401.700,00
91001 Bank Charge 60.700,00 0,00
11101 Cash in Bank 0,00 60.700,00
1.462.400,00 1.462.400,00
31 Des 2021 Bukti Jurnal 03/BKM PENYESUIAN PERLENGKAPAN
61107 Supplies Expense 2.443.750,00 0,00
11302 Office Supplies 0,00 2.443.750,00
61102 Uncollectible Accounts 11.174.625,00 0,00
11202 Allowance for Doubtful Debt 0,00 11.174.625,00
13.618.375,00 13.618.375,00
31 Des 2021 Bukti Jurnal 05/BKM GAJI KARYAWAN YG HARUS DI BAYAR JANUARI
61101 Wages & Salaries Expense 31.250.000,00 0,00
21202 Accrued Expense 0,00 31.250.000,00
31.250.000,00 31.250.000,00
31 Des 2021 Bukti Jurnal 06/BKM PEMBAGIAN DEVIDEN
32102 Dividend 37.500.000,00 0,00
21203 Dividend Payable 0,00 33.750.000,00
21205 Income Tax Payable 0,00 3.750.000,00
37.500.000,00 37.500.000,00
31 Des 2021 Bukti Jurnal 07/BKM KONVERSI PAJAK (VAT IN - VAT OUT) DAN PPH BADAN
21204 Value Added Tax - VAT Out 71.706.250,00 0,00
11401 Value Added Tax - In (VAT In) 0,00 54.774.850,00
11402 Prepaid VAT 0,00 16.931.400,00
61108 Income Tax Expense 236.243.396,00 0,00
21205 Income Tax Payable 0,00 236.243.396,00
307.949.646,00 307.949.646,00
31 Des 2021 Period End(Depreciation) 04/BKM Depresiasi 301121-311221 Aktiva tetap FA-002
61109 Depreciation Exp - Building 2.000.000,00 0,00
12202 Accum. Dep. - Building 0,00 2.000.000,00
61110 Depreciation Exp - Office Equipment 726.250,00 0,00
12302 Accum. Dep. Office Equipment 0,00 726.250,00
61104 Depreciation Expense - Vehicles 525.000,00 0,00
12402 Accum. Dep. - Vehicle 0,00 525.000,00
61104 Depreciation Expense - Vehicles 525.000,00 0,00
12402 Accum. Dep. - Vehicle 0,00 525.000,00
61104 Depreciation Expense - Vehicles 562.500,00 0,00
12402 Accum. Dep. - Vehicle 0,00 562.500,00
4.338.750,00 4.338.750,00
4.309.507.721, 4.309.507.721,00
00

ACCURATE Accounting System Report

Cetak di 22 Nop 2023 - 07:46
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