pt jayatama

GENERAL LEDGER
Account: Cash in Bank GENERAL LEDGER
Balance
Date Description Ref. Debit Credit
Debit
Dec 31 OPENING BALANCE V Rp 1,053,342,225.00 Rp - Rp 1,053,342,225.00
31 ADJ Rp 1,341,000.00 Rp - Rp 1,054,683,225.00
31 CJ Rp - Rp - Rp 1,054,683,225.00

Account: Petty Cash GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 31 OPENING BALANCE V Rp 10,000,000.00 Rp - Rp 10,000,000.00
31 ADJ Rp - Rp - Rp 10,000,000.00
31 CJ Rp - Rp - Rp 10,000,000.00

Account: Account Receivable GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 31 OPENING BALANCE V Rp 522,156,250.00 Rp - Rp 522,156,250.00
31 ADJ Rp - Rp - Rp 522,156,250.00
31 CJ Rp - Rp - Rp 522,156,250.00

Account: Allowance for Doubtful Debt GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 31 OPENING BALANCE V Rp 731,500.00 Rp - Rp 731,500.00
31 ADJ Rp - Rp 11,174,625.00 Rp -
31 CJ Rp - Rp - Rp -

Account: Other Receivable GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 31 OPENING BALANCE V Rp - Rp - Rp -
31 ADJ Rp - Rp - Rp -
31 CJ Rp - Rp - Rp -

Account: Merchandise Inventory GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 31 OPENING BALANCE V Rp 467,708,500.00 Rp - Rp 467,708,500.00
31 ADJ Rp - Rp - Rp 467,708,500.00
31 CJ Rp - Rp - Rp 467,708,500.00

Account: Office Supplies GENERAL LEDGER

 Account: Office Supplies GENERAL LEDGER
Balance
Date Description Ref. Debit Credit
Debit
Dec 31 OPENING BALANCE V Rp 3,743,750.00 Rp - Rp 3,743,750.00
31 ADJ Rp - Rp 2,443,750.00 Rp 1,300,000.00
31 CJ Rp - Rp - Rp 1,300,000.00

Account: Value Added Tax - In (VAT In) GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 31 OPENING BALANCE V Rp 54,774,850.00 Rp - Rp 54,774,850.00
31 ADJ Rp - Rp 54,774,850.00 Rp -
31 CJ Rp - Rp - Rp -

Account: Prepaid VAT GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 31 OPENING BALANCE V Rp 20,000,000.00 Rp - Rp 20,000,000.00
31 ADJ Rp - Rp 16,931,400.00 Rp 3,068,600.00
31 CJ Rp - Rp - Rp 3,068,600.00

Account: Prepaid Income tax/PPh 25 GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 31 OPENING BALANCE V Rp 310,000,000.00 Rp - Rp 310,000,000.00
31 ADJ Rp - Rp 236,138,540.00 Rp 73,861,460.00
31 CJ Rp - Rp - Rp 73,861,460.00

Account: Land GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 31 OPENING BALANCE V Rp 750,000,000.00 Rp - Rp 750,000,000.00
31 ADJ Rp - Rp - Rp 750,000,000.00
31 CJ Rp - Rp - Rp 750,000,000.00

Account: Building at Cost GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 31 OPENING BALANCE V Rp 1,250,000,000.00 Rp - Rp 1,250,000,000.00
31 ADJ Rp - Rp - Rp 1,250,000,000.00
31 CJ Rp - Rp - Rp 1,250,000,000.00

Account: Accum. Dep. - Building GENERAL LEDGER

 Balance
Date Description Ref. Debit Credit
Debit
Dec 31 OPENING BALANCE V Rp - Rp 166,000,000.00 Rp -
31 ADJ Rp - Rp 2,000,000.00 Rp -
31 CJ Rp - Rp - Rp -

Account: Office Equipment at Cost GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 31 OPENING BALANCE V Rp 150,000,000.00 Rp - Rp 150,000,000.00
31 ADJ Rp - Rp - Rp 150,000,000.00
31 CJ Rp - Rp - Rp 150,000,000.00

Account: Accum. Dep. - Office Equipment GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 31 OPENING BALANCE V Rp - Rp 29,050,000.00 Rp -
31 ADJ Rp - Rp 350,000.00 Rp -
31 CJ Rp - Rp - Rp -

Account: Vehicle at Cost GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 31 OPENING BALANCE V Rp 271,000,000.00 Rp - Rp 271,000,000.00
31 ADJ Rp - Rp - Rp 271,000,000.00
31 CJ Rp - Rp - Rp 271,000,000.00

Account: Accum. Dep. - Vehicle GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 31 OPENING BALANCE V Rp - Rp 112,387,500.00 Rp -
31 ADJ Rp - Rp 1,612,500.00 Rp -
31 CJ Rp - Rp - Rp -

Account: Accounts Payable GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 31 OPENING BALANCE V Rp - Rp 331,857,350.00 Rp -
31 ADJ Rp - Rp - Rp -
31 CJ Rp - Rp - Rp -

Account: Accrued Expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 31 OPENING BALANCE V Rp - Rp - Rp -
 31 ADJ Rp - Rp 31,250,000.00 Rp -
31 CJ Rp - Rp - Rp -

Account: Dividend Payable GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 31 OPENING BALANCE V Rp - Rp - Rp -
31 ADJ Rp - Rp 33,750,000.00 Rp -
31 CJ Rp - Rp - Rp -

Account: Value Added Tax - VAT Out GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Dec 31 OPENING BALANCE V Rp - Rp 71,706,250.00 Rp -
31 ADJ Rp 71,706,250.00 Rp - Rp -
31 CJ Rp - Rp - Rp -

Account: Income Tax Payable GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
OPENING BALANCE V Rp - Rp - Rp -
ADJ Rp - Rp 3,750,000.00 Rp -
CJ Rp - Rp - Rp -

Account: Bank Loans GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
OPENING BALANCE V Rp - Rp 360,000,000.00 Rp -
ADJ Rp - Rp - Rp -
CJ Rp - Rp - Rp -

Account: Common Stock GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
OPENING BALANCE V Rp - Rp 300,000,000.00 Rp -
ADJ Rp - Rp - Rp -
CJ Rp - Rp - Rp -

Account: Retained Earnings GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
OPENING BALANCE V Rp - Rp 1,915,771,370.00 Rp -
ADJ Rp - Rp - Rp -
CJ Rp - Rp 1,255,556,190.00 Rp -

Account: Dividend GENERAL LEDGER

Account: Dividend GENERAL LEDGER
Balance
Date Description Ref. Debit Credit
Debit
OPENING BALANCE V Rp - Rp - Rp -
ADJ Rp 37,500,000.00 Rp - Rp -
CJ Rp - Rp 37,500,000.00 Rp -

Account: Income Summary GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
OPENING BALANCE V Rp - Rp - Rp -
ADJ Rp - Rp - Rp -
CJ Rp - Rp - Rp -

Account: Historical Balancing GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
OPENING BALANCE V Rp - Rp - Rp -
ADJ Rp - Rp - Rp -
CJ Rp - Rp - Rp -

Account: Sales of Merchandise GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
OPENING BALANCE V Rp - Rp 8,140,125,000.00 Rp -
ADJ Rp - Rp - Rp -
CJ Rp 8,140,125,000.00 Rp - Rp -

Account: Sales Discounts GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
OPENING BALANCE V Rp 50,795,375.00 Rp - Rp 50,795,375.00
ADJ Rp - Rp - Rp 50,795,375.00
CJ Rp - Rp 50,795,375.00 Rp -

Account: Sales Returns GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
OPENING BALANCE V Rp 38,062,500.00 Rp - Rp 38,062,500.00
ADJ Rp - Rp - Rp 38,062,500.00
CJ Rp - Rp 38,062,500.00 Rp -

Account: Service Income GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
OPENING BALANCE V Rp - Rp 12,456,000.00 Rp -
ADJ Rp - Rp - Rp -
CJ Rp 12,456,000.00 Rp - Rp -
Account: Cost of Goods Sold GENERAL LEDGER
Balance
Date Description Ref. Debit Credit
Debit
OPENING BALANCE V Rp 6,024,415,000.00 Rp - Rp 6,024,415,000.00
ADJ Rp - Rp - Rp 6,024,415,000.00
CJ Rp - Rp 6,024,415,000.00 Rp -

Account: Purchase Discount GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
OPENING BALANCE V Rp - Rp 34,888,550.00 Rp -
ADJ Rp - Rp - Rp -
CJ Rp 34,888,550.00 Rp - Rp -

Account: Wages & Salaries Expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
OPENING BALANCE V Rp 343,750,000.00 Rp - Rp 343,750,000.00
ADJ Rp 31,250,000.00 Rp - Rp 375,000,000.00
CJ Rp - Rp 375,000,000.00 Rp -

Account: Uncollectible Accounts GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
OPENING BALANCE V Rp 6,000,000.00 Rp - Rp 6,000,000.00
ADJ Rp 11,174,625.00 Rp - Rp 17,174,625.00
CJ Rp - Rp 17,174,625.00 Rp -

Account: Advertising Expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
OPENING BALANCE V Rp 7,500,000.00 Rp - Rp 7,500,000.00
ADJ Rp - Rp - Rp 7,500,000.00
CJ Rp - Rp 7,500,000.00 Rp -

Account: Depreciation Expense - Vehicles GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
OPENING BALANCE V Rp 17,737,500.00 Rp - Rp 17,737,500.00
ADJ Rp 1,612,500.00 Rp - Rp 19,350,000.00
CJ Rp - Rp 19,350,000.00 Rp -

Account: Maintenance Expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
 OPENING BALANCE V Rp 7,800,000.00 Rp - Rp 7,800,000.00
ADJ Rp - Rp - Rp 7,800,000.00
CJ Rp - Rp 7,800,000.00 Rp -

Account: Newspaper & Tabloid Expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
OPENING BALANCE V Rp 6,000,000.00 Rp - Rp 6,000,000.00
ADJ Rp - Rp - Rp 6,000,000.00
CJ Rp - Rp 6,000,000.00 Rp -

Account: Supplies Expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
OPENING BALANCE V Rp 13,365,000.00 Rp - Rp 13,365,000.00
ADJ Rp 2,443,750.00 Rp - Rp 15,808,750.00
CJ Rp - Rp 15,808,750.00 Rp -

Account: Income Tax Expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
OPENING BALANCE V Rp - Rp - Rp -
ADJ Rp 236,138,540.00 Rp - Rp -
CJ Rp - Rp 236,138,540.00 Rp -

Account: Depreciation Exp - Building GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
OPENING BALANCE V Rp 22,000,000.00 Rp - Rp 22,000,000.00
ADJ Rp 2,000,000.00 Rp - Rp 24,000,000.00
CJ Rp - Rp 24,000,000.00 Rp -

Account: Depreciation Exp - Equipment GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
OPENING BALANCE V Rp 3,850,000.00 Rp - Rp 3,850,000.00
ADJ Rp 350,000.00 Rp - Rp 4,200,000.00
CJ Rp - Rp 4,200,000.00 Rp -

Account: Electricity, Telp. & Water Expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
OPENING BALANCE V Rp 24,194,070.00 Rp - Rp 24,194,070.00
 ADJ Rp - Rp - Rp 24,194,070.00
CJ Rp - Rp 24,194,070.00 Rp -

Account: Interest Revenue GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
OPENING BALANCE V Rp - Rp 13,365,000.00 Rp -
ADJ Rp - Rp 1,401,700.00 Rp -
CJ Rp 14,766,700.00 Rp - Rp -

Account: Other Revenue GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
OPENING BALANCE V Rp - Rp 1,327,000.00 Rp -
ADJ Rp - Rp - Rp -
CJ Rp 1,327,000.00 Rp - Rp -

Account: Bank Charge GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
OPENING BALANCE V Rp 607,500.00 Rp - Rp 607,500.00
ADJ Rp 60,700.00 Rp - Rp 668,200.00
CJ Rp - Rp 668,200.00 Rp -

Account: Interest Expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
OPENING BALANCE V Rp 59,400,000.00 Rp - Rp 59,400,000.00
ADJ Rp - Rp - Rp 59,400,000.00
CJ Rp - Rp 59,400,000.00 Rp -

Account: Other Expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
OPENING BALANCE V Rp - Rp - Rp -
ADJ Rp - Rp - Rp -
CJ Rp - Rp - Rp -
 Account Number:
11101
Balance
Credit
Rp -
Rp -
Rp -

Account Number:

11102
Balance
Credit
Rp -
Rp -
Rp -

Account Number:
11201
Balance
Credit
Rp -
Rp -
Rp -

Account Number:
11202
Balance
Credit
Rp -
Rp 10,443,125.00
Rp 10,443,125.00

Account Number:
11203
Balance
Credit
Rp -
Rp -
Rp -
Account Number:
11301
Balance
Credit
Rp -
Rp -
Rp -

Account Number:
 11302
Balance
Credit
Rp -
Rp -
Rp -

Account Number:
11401
Balance
Credit
Rp -
Rp -
Rp -

Account Number:
11402
Balance
Credit
Rp -
Rp -
Rp -

Account Number:
11403
Balance
Credit
Rp -
Rp -
Rp -

Account Number:
12101
Balance
Credit
Rp -
Rp -
Rp -

Account Number:
12201
Balance
Credit
Rp -
Rp -
Rp -

Account Number:
12202
Balance
Credit
Rp 166,000,000.00
Rp 168,000,000.00
Rp 168,000,000.00

Account Number:
12301
Balance

Credit
Rp -
Rp -
Rp -

Account Number:
12302
Balance
Credit
Rp 29,050,000.00
Rp 29,400,000.00
Rp 29,400,000.00

Account Number:
12401
Balance
Credit
Rp -
Rp -
Rp -

Account Number:
12402
Balance
Credit
Rp 112,387,500.00
Rp 114,000,000.00
Rp 114,000,000.00

Account Number:
21201
Balance
Credit
Rp 331,857,350.00
Rp 331,857,350.00
Rp 331,857,350.00

Account Number:
21202
Balance
Credit
Rp -
 Rp 31,250,000.00
Rp 31,250,000.00

Account Number:
21203
Balance
Credit
Rp -
Rp 33,750,000.00
Rp 33,750,000.00

Account Number:
21204
Balance
Credit
Rp 71,706,250.00
Rp -
Rp -

Account Number:
21205
Balance
Credit
Rp -
Rp 3,750,000.00
Rp 3,750,000.00
Account Number:
22101
Balance
Credit
Rp 360,000,000.00
Rp 360,000,000.00
Rp 360,000,000.00

Account Number:
31101
Balance
Credit
Rp 300,000,000.00
Rp 300,000,000.00
Rp 300,000,000.00
Account Number:
32101
Balance
Credit
Rp 1,915,771,370.00
Rp 1,915,771,370.00
Rp 3,171,327,560.00

Account Number:
 32102
Balance
Credit
Rp -
Rp -
Rp -

Account Number:
38001
Balance
Credit
Rp -
Rp -
Rp -

Account Number:
39999
Balance
Credit
Rp -
Rp -
Rp -

Account Number:
41101
Balance
Credit
Rp 8,140,125,000.00
Rp 8,140,125,000.00
Rp -

Account Number:
41102
Balance
Credit
Rp -
Rp -
Rp -
Account Number:
41103
Balance
Credit
Rp -
Rp -
Rp -

Account Number:
42101
Balance
Credit
Rp 12,456,000.00
Rp 12,456,000.00
Rp -
 Account Number:
51101
Balance
Credit
Rp -
Rp -
Rp -

Account Number:
51102
Balance
Credit
Rp 34,888,550.00
Rp 34,888,550.00
Rp -

Account Number:
61101
Balance
Credit
Rp -
Rp -
Rp -

Account Number:
61102
Balance
Credit
Rp -
Rp -
Rp -

Account Number:
61103
Balance
Credit
Rp -
Rp -
Rp -

Account Number:
61104
Balance
Credit
Rp -
Rp -
Rp -
Account Number:
61105
Balance
Credit
 Rp -
Rp -
Rp -
Account Number:
61106
Balance
Credit
Rp -
Rp -
Rp -

Account Number:
61107
Balance
Credit
Rp -
Rp -
Rp -

Account Number:
61108
Balance
Credit
Rp -
Rp -
Rp -

Account Number:
61109
Balance
Credit
Rp -
Rp -
Rp -

Account Number:
61110
Balance
Credit
Rp -
Rp -
Rp -

Account Number:
61111
Balance
Credit
Rp -
 Rp -
Rp -

Account Number:
81101
Balance
Credit
Rp 13,365,000.00
Rp 14,766,700.00
Rp -

Account Number:
81999
Balance
Credit
Rp 1,327,000.00
Rp 1,327,000.00
Rp -

Account Number:
91001
Balance
Credit
Rp -
Rp -
Rp -

Account Number:
91101
Balance
Credit
Rp -
Rp -
Rp -

Account Number:
91999
Balance
Credit
Rp -
Rp -
Rp -
 pt jayatama
Memorial Journal (ADJUSTMENT)
PERIODE 31 DECEMBER 2021

ACCOUNT NAME AND

DATE DOC. NO REF DEBIT
DECSRIPTION
31 02/BM Bank Charge 91001 Rp 60,700.00
Cash in Bank 11101 Rp 1,341,000.00
Interest Revenue 81101

31 03/BM Supplies Expense 61107 Rp 2,443,750.00

Office Supplies 11302

Uncollectible Accounts 61102 Rp 11,174,625.00

Allowance for Doubtful Debt 11202

31 04/BM Depreciation Exp - Building 61109 Rp 2,000,000.00

Depreciation Exp - Equipment 61110 Rp 350,000.00
Depreciation Expense - Vehicles 61104 Rp 1,612,500.00
Accum. Dep. - Building 12202
Accum. Dep. - Office Equipment 12302
Accum. Dep. - Vehicle 12402

31 06/BM Dividend 32102 Rp 37,500,000.00

Income Tax Payable 21205
Dividend Payable 21203

31 07/BM Value Added Tax - VAT Out 21204 Rp 71,706,250.00

Prepaid VAT 11402
Value Added Tax - In (VAT In) 11401

Income Tax Expense 61108 Rp 236,138,540.00

Prepaid Income tax/PPh 25 11403

31 05/BM Wages & Salaries Expense 61101 Rp 31,250,000.00

Accrued Expense 21202
 Amount Rp 395,577,365.00

PENILAIAN
Jumlah Nama Akun
11
Debit
Jumah Nominal Debit 11
Jumlah Nama Akun
10
Kredit
Jumlah Nominal
10
Kredit
Jumlah 2

SKOR SKOR
0.00 10.00
 Nama Peserta : Joyce Fhielpin Henukh
Kelas/Absen : XII AKL 1/16
Page : 01

CREDIT

Rp 1,401,700.00

Rp 2,443,750.00

Rp 11,174,625.00

Rp 2,000,000.00
Rp 350,000.00
Rp 1,612,500.00

Rp 3,750,000.00
Rp 33,750,000.00

Rp 16,931,400.00
Rp 54,774,850.00

Rp 236,138,540.00

Rp 31,250,000.00

#REF!
Rp 395,577,365.00
 TRIAL BALANCE
ACCOUNT
ACCOUNT NAME DEBIT CREDIT
NO.
11101 Cash in Bank Rp 1,053,342,225.00
11102 Petty Cash Rp 10,000,000.00
11201 Account Receivable Rp 522,156,250.00
11202 Allowance for Doubtful Debt Rp 731,500.00
11203 Other Receivable
11301 Merchandise Inventory Rp 467,708,500.00
11302 Office Supplies Rp 3,743,750.00
11401 Value Added Tax - In (VAT In) Rp 54,774,850.00
11402 Prepaid VAT Rp 20,000,000.00
11403 Prepaid Income tax/PPh 25 Rp 310,000,000.00
12101 Land Rp 750,000,000.00
12201 Building at Cost Rp 1,250,000,000.00
12202 Accum. Dep. - Building Rp 166,000,000.00
12301 Office Equipment at Cost Rp 150,000,000.00
12302 Accum. Dep. - Office Equipment Rp 29,050,000.00
12401 Vehicle at Cost Rp 271,000,000.00
12402 Accum. Dep. - Vehicle Rp 112,387,500.00
21201 Accounts Payable Rp 331,857,350.00
21202 Accrued Expense
21203 Dividend Payable
21204 Value Added Tax - VAT Out Rp 71,706,250.00
21205 Income Tax Payable
22101 Bank Loans Rp 360,000,000.00
31101 Common Stock Rp 300,000,000.00
32101 Retained Earnings Rp 1,915,771,370.00
32102 Dividend
38001 Income Summary
39999 Historical Balancing
41101 Sales of Merchandise Rp 8,140,125,000.00
41102 Sales Discounts Rp 50,795,375.00
41103 Sales Returns Rp 38,062,500.00
42101 Service Income Rp 12,456,000.00
51101 Cost of Goods Sold Rp 6,024,415,000.00
51102 Purchase Discount Rp 34,888,550.00
61101 Wages & Salaries Expense Rp 343,750,000.00
61102 Uncollectible Accounts Rp 6,000,000.00
61103 Advertising Expense Rp 7,500,000.00
61104 Depreciation Expense - Vehicles Rp 17,737,500.00
61105 Maintenance Expense Rp 7,800,000.00
61106 Newspaper & Tabloid Expense Rp 6,000,000.00
61107 Supplies Expense Rp 13,365,000.00
61108 Income Tax Expense
61109 Depreciation Exp - Building Rp 22,000,000.00
61110 Depreciation Exp - Equipment Rp 3,850,000.00
61111 Electricity, Telp. & Water Expense Rp 24,194,070.00
81101 Interest Revenue Rp 13,365,000.00
81999 Other Revenue Rp 1,327,000.00
91001 Bank Charge Rp 607,500.00
91101 Interest Expense Rp 59,400,000.00
91999 Other Expense
Rp 11,488,934,020.00 Rp 11,488,934,020.00
 PT JAYATAMA
WORK SHEET
PER 31 DECEMBER 2021
ADJUSMENT ENTRIES ADJUSTED BALANCE

DEBIT CREDIT DEBIT CREDIT

Rp 1,341,000.00 Rp 1,054,683,225.00 Rp -
Rp - Rp - Rp 10,000,000.00 Rp -
Rp - Rp - Rp 522,156,250.00 Rp -
Rp 11,174,625.00 Rp - Rp 10,443,125.00
Rp - Rp - Rp - Rp -
Rp - Rp - Rp 467,708,500.00 Rp -
Rp 2,443,750.00 Rp 1,300,000.00 Rp -
Rp 54,774,850.00 Rp - Rp -
Rp 16,931,400.00 Rp 3,068,600.00 Rp -
Rp 236,138,540.00 Rp 73,861,460.00 Rp -
Rp - Rp - Rp 750,000,000.00 Rp -
Rp - Rp - Rp 1,250,000,000.00 Rp -
Rp 2,000,000.00 Rp - Rp 168,000,000.00
Rp - Rp - Rp 150,000,000.00 Rp -
Rp 350,000.00 Rp - Rp 29,400,000.00
Rp - Rp - Rp 271,000,000.00 Rp -
Rp 1,612,500.00 Rp - Rp 114,000,000.00
Rp - Rp - Rp - Rp 331,857,350.00
Rp 31,250,000.00 Rp - Rp 31,250,000.00
Rp 33,750,000.00 Rp - Rp 33,750,000.00
Rp 71,706,250.00 Rp - Rp -
Rp 3,750,000.00 Rp - Rp 3,750,000.00
Rp - Rp - Rp - Rp 360,000,000.00
Rp - Rp - Rp - Rp 300,000,000.00
Rp - Rp - Rp - Rp 1,915,771,370.00
Rp 37,500,000.00 Rp 37,500,000.00 Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 8,140,125,000.00
Rp - Rp - Rp 50,795,375.00 Rp -
Rp - Rp - Rp 38,062,500.00 Rp -
Rp - Rp - Rp - Rp 12,456,000.00
Rp - Rp - Rp 6,024,415,000.00 Rp -
Rp - Rp - Rp - Rp 34,888,550.00
Rp 31,250,000.00 Rp 375,000,000.00 Rp -
Rp 11,174,625.00 Rp 17,174,625.00 Rp -
Rp - Rp - Rp 7,500,000.00 Rp -
Rp 1,612,500.00 Rp 19,350,000.00 Rp -
Rp - Rp - Rp 7,800,000.00 Rp -
Rp - Rp - Rp 6,000,000.00 Rp -
Rp 2,443,750.00 Rp 15,808,750.00 Rp -
Rp 236,138,540.00 Rp 236,138,540.00 Rp -
Rp 2,000,000.00 Rp 24,000,000.00 Rp -
Rp 350,000.00 Rp 4,200,000.00 Rp -
Rp - Rp - Rp 24,194,070.00 Rp -
Rp 1,401,700.00 Rp - Rp 14,766,700.00
Rp - Rp - Rp - Rp 1,327,000.00
Rp 60,700.00 Rp 668,200.00 Rp -
Rp - Rp - Rp 59,400,000.00 Rp -
Rp - Rp - Rp - Rp -
Rp 395,577,365.00 Rp 395,577,365.00 Rp 11,501,785,095.00 Rp 11,501,785,095.00
 INCOME SUMMARY BALANCE SHEET

DEBIT CREDIT DEBIT CREDIT

Rp 1,054,683,225.00
Rp 10,000,000.00
Rp 522,156,250.00
Rp 10,443,125.00

Rp 467,708,500.00
Rp 1,300,000.00

Rp 3,068,600.00
Rp 73,861,460.00
Rp 750,000,000.00
Rp 1,250,000,000.00
Rp 168,000,000.00
Rp 150,000,000.00
Rp 29,400,000.00
Rp 271,000,000.00
Rp 114,000,000.00
Rp 331,857,350.00
Rp 31,250,000.00
Rp 33,750,000.00

Rp 3,750,000.00
Rp 360,000,000.00
Rp 300,000,000.00
Rp 1,915,771,370.00
Rp 37,500,000.00

Rp 8,140,125,000.00
Rp 50,795,375.00
Rp 38,062,500.00
Rp 12,456,000.00
Rp 6,024,415,000.00
Rp 34,888,550.00
Rp 375,000,000.00
Rp 17,174,625.00
Rp 7,500,000.00
Rp 19,350,000.00
Rp 7,800,000.00
Rp 6,000,000.00
Rp 15,808,750.00
Rp 236,138,540.00
Rp 24,000,000.00
Rp 4,200,000.00
Rp 24,194,070.00
Rp 14,766,700.00
Rp 1,327,000.00
Rp 668,200.00
Rp 59,400,000.00

Rp 6,910,507,060.00 Rp 8,203,563,250.00 Rp 4,591,278,035.00 Rp 3,298,221,845.00

Rp 1,293,056,190.00 Rp 1,293,056,190.00
Rp 8,203,563,250.00 Rp 8,203,563,250.00 Rp 4,591,278,035.00 Rp 4,591,278,035.00
 PT JAYATAMA
INCOME STATEMENT
For The Year Ended 2021, December 31
#REF! Sales of Merchandise Rp 8,140,125,000.00

#REF! Sales Discounts Rp 50,795,375.00

#REF! Sales Returns Rp 38,062,500.00

Rp 88,857,875.00

Net Sales Rp 8,051,267,125.00

#REF! Service Income Rp 12,456,000.00

Rp 8,063,723,125.00

Cost of Goods Sold Rp 6,024,415,000.00

Purchase Discount Rp 34,888,550.00

Rp 5,989,526,450.00

Gross Profit Rp 2,074,196,675.00

#REF!
Operating Expense

Wages & Salaries Expense Rp 375,000,000.00

Uncollectible Accounts Rp 17,174,625.00

#REF! Advertising Expense Rp 7,500,000.00

#REF! Depreciation Expense - Vehicles Rp 19,350,000.00

#REF! Maintenance Expense Rp 7,800,000.00

#REF! Newspaper & Tabloid Expense Rp 6,000,000.00

#REF! Supplies Expense Rp 15,808,750.00

#REF! Depreciation Exp - Building Rp 24,000,000.00

#REF! Depreciation Exp - Equipment Rp 4,200,000.00

#REF! Electricity, Telp. & Water Expense Rp 24,194,070.00

Total Operating Expense Rp 501,027,445.00

Rp 1,573,169,230.00

Other Income

Interest Revenue Rp 14,766,700.00

#REF! Other Revenue Rp 1,327,000.00

#REF! Total Other Income Rp 16,093,700.00

Rp 1,589,262,930.00

#REF! Other Expense

Bank Charge Rp 668,200.00

#REF! Interest Expense Rp 59,400,000.00

#REF! Total Other Expense Rp 60,068,200.00

Net Income Before Taxes Rp 1,529,194,730.00

Income Tax Expense Rp 236,138,540.00

Net Income After Taxes Rp 1,293,056,190.00

 PT JAYATAMA
STATEMENTS OF CHANGE EQUITY
FOR THE YEARS ENDED 31 DECEMBER

Description

Retained Earnings 1 Jan 2021 Rp 1,915,771,370.00

Net Income After Taxes Rp 1,293,056,190.00
Dividend Rp 37,500,000.00
Rp 1,255,556,190.00

Retained Earnings 31 Des 2021 Rp 3,171,327,560.00

 PT JAYATAMA
BALANCE SHEET
AS AT DECEMBER, 31, 202
ASSETS
Current Assets
Cash in Bank Rp 1,054,683,225.00
Petty Cash Rp 10,000,000.00
Account Receivable Rp 522,156,250.00
Allowance for Doubtful Debt Rp 10,443,125.00 Rp 511,713,125.00
Other Receivable Rp 467,708,500.00
Merchandise Inventory Rp 1,300,000.00
Office Supplies
Value Added Tax - In (VAT In)
Prepaid VAT Rp 3,068,600.00
Prepaid Income tax/PPh 25 Rp 73,861,460.00
Amount Rp 2,122,334,910.00
Non Current Assets
Investment
Fixed Assets
Land 750,000,000 750,000,000
Building at Cost 1,250,000,000
Accumulated DepreciationBuilding 168,000,000 1,082,000,000
Vehicles at Cost 271,000,000
Accumalated Depreciation Vehicles 114,000,000 157,000,000
Equipment at Cost 150,000,000
Accumalated Depreciation Equipment 29,400,000 120,600,000
Amount 2,109,600,000
Total Assets Rp 4,231,934,910.00
 JAYATAMA
ALANCE SHEET
DECEMBER, 31, 2021
LIABILITIES & EQUITIES
Current Liabilities
Accounts Payable Rp 331,857,350.00
Accrued Expense Rp 31,250,000.00
Dividend Payable Rp 33,750,000.00
Value Added Tax - VAT Out Rp -
Income Tax Payable Rp 3,750,000.00

Amount Rp 400,607,350.00

Long Term Debts

Bank Jateng Loan Rp 360,000,000.00
Rp 360,000,000.00
Equities

Command Stock Rp 300,000,000.00

Additional Paid In Capital
Retained Earning Rp 3,171,327,560.00
Amount Rp 3,471,327,560.00

Total Liabilities & Equites Rp 4,231,934,910.00

 PT JAYATAMA
CASH FLOW (DIRECT METHOD)
December, 31, 2021

BALANCE, 1 JAN 2021 Rp 1,036,627,350.00

CASH RECEIPT
OPERATING
OTHER RECEIVABLE Rp 1,875,000.00
ACCOUNT RECEIVABLE Rp 950,767,125.00
INTEREST REVENUE Rp 1,341,000.00
Rp 953,983,125.00
CASH PAYMENT Rp 1,990,610,475.00
OPERATING
ACCRUED EXPENSE Rp 31,250,000.00
ACCOUNT PAYABLE Rp 884,108,500.00
ELECTRICITY, TELP, AND WATER EXPENSE Rp 2,625,000.00
PETTY CASH Rp 3,993,750.00
Rp 921,977,250.00
LOANS
BANK LOANS Rp 9,000,000.00
INTEREST EXPENSE Rp 4,950,000.00
Rp 13,950,000.00
Rp 935,927,250.00
Rp 1,054,683,225.00
 CASH FLOW (DIRECT METHOD)
Memorial Journal (CLOSING ENTRY)
PER 31 December 2021 Page :01

DOC.
DATE NO. DESCRIPTION REF DEBIT CREDIT
31-Dec-21Sales of Merchandise 41101 Rp 8,140,125,000.00
Service Income 42101 Rp 12,456,000.00
Purchase Discount 51102 Rp 34,888,550.00
Interest Revenue 81101 Rp 14,766,700.00
Other Revenue 81999 Rp 1,327,000.00
Income Summary 38001 Rp 8,203,563,250.00

31-Dec-21 Income Summary 38001 Rp 6,910,507,060.00

Sales Discounts 41102 Rp 50,795,375.00
Sales Returns 41103 Rp 38,062,500.00
Cost of Goods Sold 51101 Rp 6,024,415,000.00
Wages & Salaries Expense 61101 Rp 375,000,000.00
Uncollectible Accounts 61102 Rp 17,174,625.00
Advertising Expense 61103 Rp 7,500,000.00
Depreciation Expense - Vehicles 61104 Rp 19,350,000.00
Maintenance Expense 61105 Rp 7,800,000.00
Newspaper & Tabloid Expense 61106 Rp 6,000,000.00
Supplies Expense 61107 Rp 15,808,750.00
Income Tax Expense 61108 Rp 236,138,540.00
Depreciation Exp - Building 61109 Rp 24,000,000.00
Depreciation Exp - Equipment 61110 Rp 4,200,000.00
Electricity, Telp. & Water Expense 61111 Rp 24,194,070.00
Bank Charge 91001 Rp 668,200.00
Interest Expense 91101 Rp 59,400,000.00

31-Dec-21 Income Summary 38001 Rp 1,293,056,190.00

Retained Earnings 32101 Rp 1,293,056,190.00

31-Dec-21Retained Earnings 32101 Rp 37,500,000.00

Dividend 32102 Rp 37,500,000.00

Rp 16,444,626,500.00 Rp 16,444,626,500.00

PENILAIAN
Nilai Nama Akun Debit 10
Nilai Nominal Debit 10
Nilai Akun Kredit 24
Nilai Nominal Kredit 24
Jumlah 2
 70
SKOR
10.00
 PT JAYATAMA
CLOSING BALANCE
PER 31 DECEMBER 2021
ACCOUNT NO. ACCOUNT NAME DEBIT CREDIT

11101 Cash in Bank Rp 1,054,683,225.00

11102 Petty Cash Rp 10,000,000.00

11201 Account Receivable Rp 522,156,250.00

11202 Allowance for Doubtful Debt Rp 10,443,125.00

11203 Other Receivable

11301 Merchandise Inventory Rp 467,708,500.00

11302 Office Supplies Rp 1,300,000.00

11401 Value Added Tax - In (VAT In)

11402 Prepaid VAT Rp 3,068,600.00

11403 Prepaid Income tax/PPh 25 Rp 73,861,460.00

12101 Land Rp 750,000,000.00

12201 Building at Cost Rp 1,250,000,000.00

12202 Accum. Dep. - Building Rp 168,000,000.00

12301 Office Equipment at Cost Rp 150,000,000.00

12302 Accum. Dep. - Office Equipment Rp 29,400,000.00

12401 Vehicle at Cost Rp 271,000,000.00

12402 Accum. Dep. - Vehicle Rp 114,000,000.00

21201 Accounts Payable Rp 331,857,350.00

21202 Accrued Expense Rp 31,250,000.00

21203 Dividend Payable Rp 33,750,000.00

21204 Value Added Tax - VAT Out

21205 Income Tax Payable Rp 3,750,000.00

22101 Bank Loans Rp 360,000,000.00

31101 Common Stock Rp 300,000,000.00

32101 Retained Earnings Rp 3,171,327,560.00

total Rp 4,553,778,035.00 Rp 4,553,778,035.00