PT JAYATAMA

LIST OF ACCOUNT RECEIVABLE BALANCE

DECEMBER 31, 2021
(In rupiah)

NO CUSTOMER BALANCE

C001 TOKO ARMIDA 289,712,500

C002 TOKO LAVENDER -
C003 TOKO MARVELLO 224,743,750
C004 TOKO BERLIAN 7,700,000

Total ……………… 522,156,250

PT JAYATAMA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2021
(In rupiah)

NO SUPPLIER BALANCE

S001 PT DHIRAMA 183,302,350

S002 PT ANDARA 148,555,000

Total ……………… 331,857,350

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

KODE PRODUCT BALANCE

LJ-1P LEMARI PANJANG TIPE 1 194,660,510

LJ-2P LEMARI PANJANG TIPE 2 272,992,969

Total ……………… 467,653,479

 PT JAYATAMA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE (SLAP)
DECEMBER, 2021
(In Rupiah)

Nama : PT DHIRAMA Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit

2021 1 Saldo Awal (15-11-2021) TB - - - 297,343,750

Dec 17 Pelunasan CPJ 297,343,750 -

20 Pembelian PJ 205,314,450 205,314,450

22 Retur Pembelian GJ 22,012,100 183,302,350

Nama : PT ANDARA Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit

2021 1 Saldo Awal (23-11-2021) TB - - - 325,875,000

Dec 2 Pelunasan CPJ 325,875,000 - - -

9 Pembelian PJ 270,666,000 270,666,000

26 Pembelian PJ 148,555,000 419,221,000

31 Pelunasan CPJ 270,666,000 148,555,000

 PT JAYATAMA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE (SLAR)
DECEMBER, 2021
(In Rupiah)

Nama : TOKO ARMIDA Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

2021 1 Saldo Awal (29-11-2021) TB - - 249,768,750 -

Dec 7 Pelunasan CRJ 249,768,750 -

24 Penjualan SJ 289,712,500 289,712,500

Nama : TOKO LAVENDER Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

2021 1 Saldo Awal (30-11-2021) TB - - 228,112,500 -

Dec 6 Penjualan 71/PJ SJ 289,712,500 517,825,000

8 Retur Penjualan GJ 15,400,000 502,425,000

13 Pelunasan CRJ 228,112,500 274,312,500

28 Pelunasan CRJ 274,312,500 -

Nama : TOKO MARVELLO Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

2021 1 Saldo Awal (20-11-2021) TB - - 203,568,750 -

Dec 14 Pelunasan CRJ 203,568,750 -

15 Penjualan SJ 224,743,750 224,743,750

Nama : TOKO BERLIAN Kode : C004

Balance
Date Description Ref Debit Credit
Debit Credit

2021 1 Saldo Awal (20-06-2021) TB - - 15,400,000 -

Dec 21 Penghapusan Piutang GJ 7,700,000 7,700,000

 PT JAYATAMA
INVENTORY CARD (IC)
NAME : LEMARI PANJANG TIPE 2, KODE : LJ-2P
DECEMBER, 2021
( In Rupiah ) METODE : AVERAGE (RATA-RATA)

INVOICE IN OUT BALANCE

DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2021 1 - TRIAL BALANCE - - - - - - 42 5,937,500 249,375,000

DEC 6 71/PJ TOKO LAVENDER 18 5,937,500 106,875,000 24 5,937,500 142,500,000

8 01/NK RETUR TOKO LAVENDER 1 5,937,500 5,937,500 25 5,937,500 148,437,500

9 124/AN PT ANDARA 25 5,940,000 148,500,000 50 5,938,750 296,937,500

15 72/PJ TOKO MARVELLO 15 5,938,750 89,081,250 35 5,938,750 207,856,250

20 089/Dr PT DHIRAMA 15 5,942,500 89,137,500 50 5,939,875 296,993,750

22 01/ND RETUR PT DHIRAMA 2 5,942,500 11,885,000 48 5,939,766 285,108,750

24 73/PJ TOKO ARMIDA 18 5,939,766 106,915,781 30 5,939,766 178,192,969

26 130/AN PT ANDARA 16 5,925,000 94,800,000 46 5,934,630 272,992,969

JUMLAH.............. 46 5,934,630 272,992,969

 PT JAYATAMA
INVENTORY CARD (IC)
NAME : LEMARI PANJANG TIPE 1, KODE : LJ-1P
DECEMBER, 2021
( In Rupiah ) METODE : AVERAGE (RATA-RATA)

INVOICE IN OUT BALANCE

DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2021 1 - TRIAL BALANCE - - - - - - 45 4,062,500 182,812,500

DEC 6 71/PJ TOKO LAVENDER 20 4,062,500 81,250,000 25 4,062,500 101,562,500

8 01/NK RETUR TOKO LAVENDER 1 4,062,500 4,062,500 26 4,062,500 105,625,000

9 124/AN PT ANDARA 24 4,065,000 97,560,000 50 4,063,700 203,185,000

15 72/PJ TOKO MARVELLO 14 4,063,700 56,891,800 36 4,063,700 146,293,200

20 089/Dr PT DHIRAMA 24 4,063,000 97,512,000 60 4,063,420 243,805,200

22 01/ND RETUR PT DHIRAMA 2 4,063,000 8,126,000 58 4,063,434 235,679,200

24 73/PJ TOKO ARMIDA 20 4,063,434 81,268,690 38 4,063,434 154,410,510

26 130/AN PT ANDARA 10 4,025,000 40,250,000 48 4,055,427 194,660,510

JUMLAH.............. 48 4,055,427 194,660,510

 PT JAYATAMA
PETTY CASH (PC)
DECEMBER, 2021
( In Rupiah )

INVOICE DEBIT CREDIT

DATE DESCRIPTION
NO ACCOUNT ACC NO. TOTAL PETTY CASH
2021 5 01/UKK PEMBELIAN PERLENGKAPAN OFFICE SUPPLIES 11302 1,218,750 1,218,750
DEC 11 02/UKK PEMBAYARAN BIAYA IKLAN ADVERTISING EXPENSE 61103 625,000 625,000
23 03/UKK PERBAIKAN LANTAI TOKO MAINTENANCE EXPENSE 61105 650,000 650,000

25 04/UKK BIAYA NEWSPAPER DAN TABLOID NEWSPAPER & TABLOID EXPENSE 61106 500,000 500,000

27 05/UKK PEMBELIAN PERLENGKAPAN TOKO OFFICE SUPPLIES 11302 1,000,000 1,000,000

TOTAL ……………………………. 3,993,750 3,993,750

(Jurnal Kas Kecil)
 PT JAYATAMA
PURCHASE JOURNAL (PJ)
DECEMBER, 2021
( In Rupiah )

DEBIT CREDIT
DATE INVOICE NO DESCRIPTION MERCHANDISE ACCOUNTS
VAT-In
INVENTORY PAYABLE

2021 9 124/AN PT ANDARA 246,060,000 24,606,000 270,666,000

DEC 20 089/Dr PT DHIRAMA 186,649,500 18,664,950 205,314,450
26 130/AN PT ANDARA 135,050,000 13,505,000 148,555,000

TOTAL……………. 567,759,500 56,775,950 624,535,450

ACCOUNT NUMBER …………… 11301 11401 21201

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
11301 567,759,500 21201 624,535,450
11401 56,775,950

TOTAL 624,535,450 TOTAL 624,535,450

(Jurnal Pembelian)
 PT JAYATAMA
GENERAL JOURNAL (GJ)
DECEMBER 2021
( In Rupiah )
INVOICE Pos
DATE DESCRIPTION Debit Credit
NO Ref
2021 6 71/PJ Cost Of Goods Sold 51101 188,125,000
Dec Merchandise Inventory 11301 188,125,000
(Penjualan Toko Lavender)

8 01/NK Sales Returns 41103 14,000,000

VAT Out 21204 1,400,000
Account Receivable 11201 15,400,000

Merchandise Inventory 11301 10,000,000

Cost of Goods Sold 51101 10,000,000
(Retur Penjualan Toko Lavender)

15 72/PJ Cost Of Goods Sold 51101 145,973,050

Merchandise Inventory 11301 145,973,050
(Penjualan Toko Marvello)

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

Account Receivable 11201 7,700,000
(Penghapusan Piutang 50% Toko Berlian)

22 01/ND Accounts Payable 21201 22,012,100

Merchandise Inventory 11301 20,011,000
VAT-In 11401 2,001,100
(Retur Pembelian PT Dhirama)

24 73/PJ Cost Of Goods Sold 51101 188,184,471

Merchandise Inventory 11301 188,184,471
(Penjualan Toko Armida)

TOTAL ……………………. 577,394,621 577,394,621

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
11301 10,000,000 11201 23,100,000

21201 22,012,100 11301 542,293,521

21204 1,400,000 11401 2,001,100

41103 14,000,000 51101 10,000,000

51101 522,282,521

61102 7,700,000
TOTAL 577,394,621 TOTAL 577,394,621
(Jurnal Umum/Memorial)
 PT JAYATAMA
CASH RECEIPT JOURNAL (CRJ)
DECEMBER, 2021
( In Rupiah )
DEBIT CREDIT

INVOICE OTHERS
DATE DESCRIPTION SALES ACCOUNT
NO CASH IN BANK
DISCOUNTS RECEIVABLE ACCOUNTS
ACCOUNT TOTAL
NO

2021 2 01/BKM PIUTANG KARYAWAN AN. SHENI ANDREA 1,875,000 OTHER RECEIVABLE 11203 1,875,000

DEC 7 02/BKM TOKO ARMIDA 244,773,375 4,995,375 249,768,750

13 03/BKM TOKO LAVENDER 228,112,500 228,112,500

14 04/BKM TOKO MARVELLO 203,568,750 203,568,750

28 05/BKM TOKO LAVENDER 274,312,500 274,312,500

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

ACCOUNT NUMBER…………………. 11101 41102 11201 - - (V)

RECAPITULATION
DEBIT KREDIT

ACC. NO TOTAL ACC. NO TOTAL

11101 952,642,125 11201 955,762,500

41102 4,995,375 11203 1,875,000

TOTAL 957,637,500 TOTAL 957,637,500

(Jurnal Penerimaan Kas)
 PT JAYATAMA
SALES JOURNAL (SJ)
DECEMBER, 2021
( In Rupiah )

DEBIT CREDIT

DATE INVOICE NO DESCRIPTION ACCOUNT SALES OF

VAT-Out
RECEIVABLE MERCHANDISE

2021 6 71/PJ TOKO LAVENDER 289,712,500 263,375,000 26,337,500

DEC 15 72/PJ TOKO MARVELLO 224,743,750 204,312,500 20,431,250

24 73/PJ TOKO ARMIDA 289,712,500 263,375,000 26,337,500

TOTAL …………… 804,168,750 731,062,500 73,106,250

ACCOUNT NUMBER……………. 11201 41101 21204

RECAPITULATION

DEBIT KREDIT

ACC. NO TOTAL ACC. NO TOTAL

11201 804,168,750 21204 73,106,250

41101 731,062,500

TOTAL 804,168,750 TOTAL 804,168,750

(Jurnal Penjualan)
 PT JAYATAMA
CASH PAYMENT JOURNAL (CPJ)
DECEMBER, 2021
( In Rupiah )
DEBIT CREDIT
OTHERS
DATE INVOICE NO. DESCRIPTION CASH IN PURCHASE
ACCOUNT PAYABLE
ACCOUNT ACC NO. TOTAL BANK DICCOUNT

2021 1 01/BKK GAJI KARYAWAN NOPEMBER 2021 ACCRUED EXPENSE 21202 31,250,000 31,250,000
DEC 2 02/BKK PT ANDARA 325,875,000 316,098,750 9,776,250
10 03/BKK PEMBAYARAN ANGSURAN BANK BANK LOANS 22101 9,000,000 13,950,000
INTEREST EXPENSE 91101 4,950,000
17 04/BKK PT DHIRAMA 297,343,750 297,343,750
19 05/BKK PLN, PDAM DAN TELKOM ACCRUED EXPENSE 21202 2,625,000 2,625,000
30 06/BKK PENGISIAN KEMBALI KAS KECIL PETTY CASH 11102 3,993,750 3,993,750
31 07/BKK PT ANDARA 270,666,000 270,666,000

TOTAL ………………… 893,884,750 51,818,750 935,927,250 9,776,250

ACCOUNT NUMBER…………………. 21201 - - (V) 11101 51102

REKAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
11102 3,993,750 11101 935,927,250
21201 893,884,750 51102 9,776,250
21202 33,875,000
22101 9,000,000
91101 4,950,000

TOTAL 945,703,500 TOTAL 945,703,500

(Jurnal Pengeluaran Kas)