PT Jayatama

Sales Journal
Periode Desember 2021

Debit Credit
Date Description Sales Of
Account Receivable
Merchandise

Recapitulasi Sales
Journal
Debit
Acc Number Amount
 Credit
VAT - Out Freight Out

Credit
Acc Number Amount
 PT Jayatama
Purchase Journal
Periode Desember 2021

Debit
Merchandise
Date Descrription Inventory VAT - In

Recapitulation purchase journal

Debit Credit
Acc Number Amount Acc Number
 Credit

Account Payable

chase journal
Credit
Amount
 PT Jayatama
Cash Receipt Journal
Periode Desember 2021

Debit

Date Description
Cash In Bank Account Receivable
Sales Discounts

Recapitulation
Debit
Acc. No.
11101
41102
Total
 Credit
Others

Account Acc. No. Amount

Recapitulation Cash Receipt Journal

Debit Credit
Amount Acc. No. Amount
Rp 952,642,125 11201 Rp 955,762,500
Rp 4,995,375 11203 Rp 1,875,000
Rp 957,637,500 Total Rp 957,637,500
 Debit

Date Description
Account Payable

2021
Des 1 Bagian Gaji dan Upah
2 PT Andara 325,875,000
10 BANK ESEMKA -

17 PT Dhirama 297,343,750
19 PLN. PDAM dan Telkom -
30 Bagian Kas Kecil -
31 PT Andara 270,666,000
Total 893,884,750
 PT Jayatama
Cash Payment Journal
Periode Desember 2021

Debit Credit
Others

Account Acc. No. Amount Cash In Bank Purchase Discount

Accrued Expense 21202 31,250,000 31,250,000 -

- 316,098,750 Rp 9,776,250
Bank Loans 22101 9,000,000 13,950,000
Interest Expense 91101 4,950,000
- 297,343,750
Electricity. Telp. & Water Expense 61111 2,625,000 2,625,000
Petty Cash 11102 3,993,750 3,993,750
- 270,666,000
51,818,750 935,927,250 Rp 9,776,250
 Rekapitulasi Cash Payment Journal
Debit Credit
Acc. No. Amount Acc. No. Amount
11102 3,993,750 11101 935,927,250
21201 893,884,750 51102 9,776,250
22101 9,000,000
21202 31,250,000
61111 2,625,000
91101 4,950,000
Total 945,703,500 Total 945,703,500
 PT Jayatama
General Journal
Periode Desember 2021

Date Description Ref. Debit Credit

2021
Des 6 Cost of Goods Sold (Db) 51101 188,125,000
Merchandise Inventory (Cr) 11301 188,125,000
8 Value
Sales Returns (Db)- Out (VAT Out)
Added Tax 41103 14,000,000
(Db) 21204 1,400,000
Account Receivable (Cr) 11201 15,400,000
Merchandise Inventory (Db) 11301 10,000,000
Cost of Goods Sold (Cr) 51101 10,000,000
15 Cost of Goods Sold (Db) 51101 145,973,050
Merchandise Inventory (Cr) 11301 145,973,050
21 Allowance for Doubtful Debt (Db) 11202 7,700,000
Account Receivable (Cr) 11201 7,700,000
22 Accounts Payable (Db) 21201 22,012,100
Merchandise Inventory (Cr) 11301 20,011,000
Value Added Tax - In (VAT In) 11401 2,001,100
24 Cost of Goods Sold (Db) 51101 188,184,471
Merchandise Inventory (Cr) 11301 188,184,471

TOTAL 577,394,621 577,394,621

 Recapitulasi General journal
Recapitul
ation
Debit Credit
Acc. No. Total Acc. No. Total
11202 7,700,000 11201 23,100,000
11301 10,000,000 11301 542,293,521
21201 22,012,100 11401 2,001,100
21204 1,400,000 51101 10,000,000
41103 14,000,000 -
51101 522,282,521 -
- -
Total 577,394,621 Total 577,394,621
 PT Jayatama
Petty Cash
Periode Desember 2021

Debit
Date Description
Account Acc. No.
2021
Des 5 Pembelian Perlengkapan Office Supplies 11302
11 Pembayaran biaya iklan Advertising Expense 61103
23 Perbaikan lantai toko Maintenance
Newspaper &Expense
Tabloid 61105
25 Pembayaran biaya newspaper dan tabloid Expense 61106
27 Pembelian Perlengkapan Office Supplies 11302
Total
PT Jayatama
Petty Cash
de Desember 2021

Debit Credit
Amount Petty Cash

1,218,750 1,218,750
625,000 625,000
650,000 650,000
500,000 500,000
1,000,000 1,000,000
3,993,750 3,993,750

Recapitulasi Petty Cash

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