PT.

JAYATAMA
TRIAL BALANCE, PER 1 DESEMBER 2021

SALDO
ACCOUNT
NO DEBIT CREDIT
11101 Cash in Bank Rp (198,020,724)
11102 Petty Cash Rp 10,000,000
11201 Account Receivable Rp (376,891,824)
11202 Allowance for Doubtful Debt Rp 6,968,500
11203 Other Receivable Rp 1,875,000
11301 Merchandise Inventory Rp 432,187,500
11302 Office Supplies Rp 1,525,000
11401 Value Added Tax - In (VAT In) Rp -
11402 Prepaid Tax Rp (332,835,574)
12101 Land Rp 500,000,000
12201 Building at Cost Rp 176,258,176
12202 Accum. Dep. - Building Rp 166,000,000
12301 Office Equipment at Cost Rp 150,000,000
12302 Accum. Dep. - Office Equipment Rp 29,050,000
12401 Vehicle at Cost Rp 271,000,000
12402 Accum. Dep. - Vehicle Rp 112,387,500
21201 Accounts Payable Rp (450,523,074)
21202 Accrued Expense Rp 31,250,000
21203 Dividend Payable Rp -
21204 Value Added Tax - VAT Out Rp -
21205 Income Tax Payable Rp -
22101 Bank Loans Rp 369,000,000
31101 Common Stock Rp 300,000,000
32101 Retained Earnings Rp (231,712,278)
32102 Dividend Rp -
38001 Income Summary Rp -
39999 Historical Balancing Rp -
41101 Sales of Merchandise Rp 7,409,062,500
41102 Sales Discounts Rp 45,800,000
41103 Sales Returns Rp 24,062,500
42101 Service Income Rp 12,456,000
51101 Cost of Goods Sold Rp 5,512,187,500
51102 Purchase Discount Rp 25,112,300
61101 Wages & Salaries Expense Rp 343,750,000
61102 Uncollectible Accounts Rp 6,000,000
61103 Advertising Expense Rp 6,875,000
61104 Depreciation Expense - Vehicles Rp 17,737,500
61105 Maintenance Expense Rp 7,150,000
61106 Newspaper & Tabloid Expense Rp 5,500,000
61107 Supplies Expense Rp 13,365,000
61108 Income Tax Expense Rp -
61109 Depreciation Exp - Building Rp 22,000,000
61110 Depreciation Exp - Equipment Rp 3,850,000
61111 Electricity, Telp. & Water Expense Rp 21,569,070
81101 Interest Revenue Rp 13,365,000
81999 Other Revenue Rp 1,327,000
91001 Bank Charge Rp 607,500
91101 Interest Expense Rp 54,450,000
91999 Other Expense Rp -
0 0 Rp 6,720,001,624 Rp 7,793,743,448
 PT. JAYATAMA
PURCHASE JOURNAL
DECEMBER, 2021
( In Rupiah ) Page 01
DEBIT CREDIT
INVOICE
DATE DESCRIPTION REF MERCHANDISE ACCOUNT
NO VAT-IN FREIGHT IN
INVENTORY PAYABLE

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

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

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

ACCOUNT NUMBER …………… 11301 11410 21201

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
11101 11101
11102 11102
11201 11201
11202 11202
11203 11203
11301 567,759,500 11301
 PT. JAYATAMA
SALES JOURNAL
DECEMBER, 2021
( In Rupiah ) Page 01
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION REF ACCOUNT COST OF SALES OF MERCHANDISE
VAT-OUT
RECEIVABLE GOODS SOLD MERCHANDISE INVENTORY

2016 6 71/PJ PENJUALAN (TOKO LAVENDER) 289,712,500 188,125,000 263,375,000 26,337,500 188,125,000
DEC 15 72/PJ PENJUALAN (TOKO MARVELLO) 224,743,750 145,973,050 204,312,500 20,431,250 145,973,050
24 73/PJ PENJUALAN (TOKO ARMIDA) 289,712,500 188,184,471 263,375,000 26,337,500 188,184,471

TOTAL …………… 804,168,750 522,282,521 731,062,500 73,106,250 522,282,521

ACCOUNT NUMBER…………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
11101 11101
11102 11102
11201 804,168,750 11201
11202 11202
 PT. JAYATAMA
CASH RECEIPT JOURNAL
DECEMBER, 2021
( In Rupiah ) Page 01
DEBIT CREDIT

EVIDENCE OTHERS OTHERS

DATE DESCRIPTION REF ACCOUNT
NO CASH IN BANK
ACCOUNT ACC. NO TOTAL RECEIVABLE ACCOUNT ACC. NO

2021 2 01/BKM Karyawan Rp 1,875,000 #N/A Other Receivable 11203

DEC 7 02/BKM Toko Armida Rp 244,773,375 Sales Discounts 41102 Rp 4,995,375 Rp 249,768,750 #N/A
13 03/BKM Toko Lavender Rp 228,112,500 #N/A Rp 228,112,500 #N/A
14 04/BKM Toko Marvello Rp 203,568,750 #N/A Rp 203,568,750 #N/A
28 05/BKM Toko Lavender Rp 274,312,500 #N/A Rp 274,312,500 #N/A
#N/A #N/A
#N/A #N/A
#N/A #N/A
#N/A #N/A
#N/A #N/A
#N/A #N/A
#N/A #N/A
#N/A #N/A
#N/A #N/A
#N/A #N/A
#N/A #N/A
TOTAL ………………… 952,642,125 #N/A 4,995,375 955,762,500 #N/A
ACCOUNT NUMBER………………….

RECAPITULATION
DEBIT KRED
ACC. NO TOTAL ACC. NO
11101 952,642,125 11101
11102 - 11102
11201 - 11201
11202 - 11202
11203 - 11203
11301 - 11301
11302 - 11302
11401 - 11401
JAYATAMA
ECEIPT JOURNAL
ECEMBER, 2021
Page 01
CREDIT
OTHERS

TOTAL

Rp 1,875,000

1,875,000

RECAPITULATION
KREDIT
TOTAL
-
-
955,762,500
-
1,875,000
-
-
-
 PT. JAYATAMA
CASH PAYMENT JOURNAL
DECEMBER, 2021
( In Rupiah ) Page 01
DEBIT CREDIT
EVIDENCE OTHERS OTHERS
DATE DESCRIPTION REF ACCOUNT
NO. CASH IN BANK ACC
PAYABLE ACCOUNT ACC NO. TOTAL ACCOUNT TOTAL
NO.
2021 1 01/BKK Bagian Gaji dan Upah Accrued Expense 21202 Rp 31,250,000 Rp 31,250,000 #N/A
DEC 4 02/BKK PT Andara Rp 325,875,000 #N/A Rp 316,098,750 Purchase Discount 51102 Rp 9,776,250
10 03/BKK BANK ESEMKA Bank Loans 22101 Rp 9,000,000 Rp 13,950,000 #N/A
Interest Expense 91101 Rp 4,950,000 #N/A
17 04/BKK PT Dhirama Rp 297,343,750 #N/A Rp 297,343,750 #N/A
19 05/BKK PLN, PDAM dan Telkom Electricity, Telp. & Water Expense 61111 Rp 2,625,000 Rp 2,625,000 #N/A
30 06/BKK Bagian Kas Kecil Petty Cash 11102 Rp 3,993,750 Rp 3,993,750 #N/A
31 07/BKK PT Andara Rp 270,666,000 #N/A Rp 270,666,000 #N/A
#N/A #N/A
#N/A #N/A
TOTAL ………………… 893,884,750 #N/A 51,818,750 935,927,250 #N/A 9,776,250

ACCOUNT NUMBER………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
11101 - 11101 935,927,250
11102 3,993,750 11102 -
11201 - 11201 -
11202 - 11202 -
11203 - 11203 -
11301 - 11301 -
11302 - 11302 -
11401 - 11401 -
11402 - 11402 -
12101 - 12101 -
12201 - 12201 -
12202 - 12202 -
12301 - 12301 -
12302 - 12302 -
 PT. JAYATAMA
GENERAL JOURNAL
DECEMBER 2021
( In Rupiah ) Page 01
Pos
Date Invoice Description
Ref
2021 8 01/NK Sales Returns #N/A 41103
DEC Value Added Tax - VAT Out #N/A 21204
#N/A Account Receivable 11201
#N/A #N/A
Merchandise Inventory #N/A 11301
#N/A Cost of Goods Sold 51101
#N/A #N/A
21 01/BM Allowance for Doubtful Debt #N/A 11202
Uncollectible Accounts #N/A 61102
#N/A Account Receivable 11201

22 01/ND Accounts Payable #N/A 21201

#N/A Merchandise Inventory 11301
#N/A Value Added Tax - In (VAT In) 11401
#N/A #N/A
TOTAL …………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO
11101 - 11101
11102 - 11102
11201 - 11201
11202 6,968,500 11202
11203 - 11203
11301 10,000,000 11301
11302 - 11302
11401 - 11401
PT. JAYATAMA
GENERAL JOURNAL
DECEMBER 2021
Page 01

Debit Credit

Rp 14,000,000
Rp 1,400,000
Rp 15,400,000

Rp 10,000,000
Rp 10,000,000

Rp 6,968,500
Rp 731,500
Rp 7,700,000

Rp 22,012,100
Rp 20,011,000
Rp 2,001,100

Rp 55,112,100 Rp 55,112,100

RECAPITULATION
KREDIT
TOTAL
-
-
23,100,000
-
-
20,011,000
-
2,001,100
 PT. JAYATAMA
PETTY CASH
DECEMBER, 2021
( In Rupiah )
EVIDENCE DEBIT CREDIT
DATE DESCRIPTION
NO ACCOUNT ACC NO. TOTAL PETTY CASH
2021 5 01/VKK Pembelian Perlengkapan Office Supplies 11302 Rp 1,218,750 Rp 1,218,750
DEC 11 02/VKK Pembayaran biaya iklan Advertising Expense 61103 Rp 625,000 Rp 625,000
23 03//VKK Perbaikan lantai toko Maintenance Expense 61105 Rp 650,000 Rp 650,000
25 04/VKK Pembayaran biaya newspaper dan tabloid Newspaper & Tabloid Expens 61106 Rp 500,000 Rp 500,000
27 05/VKK Pembelian Perlengkapan Office Supplies 11302 Rp 1,000,000 Rp 1,000,000
#N/A
#N/A
TOTAL ……………………………. 3,993,750 3,993,750
ACCOUNT NUMBER

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
11101 0 11101
11102 0 11102 3,993,750
11201 0 11201
11202 0 11202
11203 0 11203
11301 0 11301
11302 2,218,750 11302
11401 0 11401
 PT. JAYATAMA
INVENTORY CARD
DECEMBER, 2021
NAME : LEMARI PANJANG TIPE 1
KODE : LJ-1P
( In Rupiah ) METODE : AVERAGE

EVIDEN IN OUT BALANCE

DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

2021 1 V SALDO 45 4,062,500.00 182,812,500.00

DEC 6 71/PJ TOKO LAVENDER - 20 4,062,500.00 81,250,000.00 25 4,062,500.00 101,562,500.00
8 01/NK RETUR 1 4,062,500.00 4,062,500.00 26 4,062,500.00 105,625,000.00
9 124/AN PT. ANDARA 24 4,065,000.00 97,560,000.00 4,062,500.00 - 50 4,063,700.00 203,185,000.00
15 72/PJ TOKO MARVELLO - 14 4,063,700.00 56,891,800.00 36 4,063,700.00 146,293,200.00
20 089/Dr PT.DHIRAMA 24 4,063,000.00 97,512,000.00 4,063,700.00 - 60 4,063,420.00 243,805,200.00
22 01/ND RETUR 2 4,063,000.00 8,126,000.00 58 4,063,434 235,679,200.00
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 4,025,000.00 40,250,000.00 4,063,434 - 48 4,055,427 194,660,510

PT. JAYATAMA
INVENTORY CARD
DECEMBER, 2021
NAME : LEMARI PANJANG TIPE 2
KODE : LJ-2P
( In Rupiah ) METODE : AVERAGE
EVIDEN IN OUT BALANCE
DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2021 1 V SALDO 42 5,937,500.00 249,375,000.00

DEC 6 71/PJ TOKO LAVENDER 0 18 5,937,500.00 106,875,000.00 24 5,937,500.00 142,500,000.00

8 01/NK RETUR 1 5,937,500.00 5937500 25 5,937,500.00 148,437,500.00

9 124/AN PT. ANDARA 25 5,940,000.00 148500000 5,937,500.00 - 50 5,938,750.00 296,937,500.00

15 72/PJ TOKO MARVELLO 0 15 5,938,750.00 89,081,250.00 35 5,938,750.00 207,856,250.00

20 089/Dr PT.DHIRAMA 15 5,942,500.00 89137500 5,938,750 - 50 5,939,875.00 296,993,750.00

22 01/ND RETUR 2 5,942,500 11,885,000.00 48 5,939,766 285,108,750.00

24 73/PJ TOKO ARMIDA 0 18 5,939,766 106,915,781 30 5,939,766 178,192,969

26 130/AN PT. ANDARA 16 5,925,000.00 94800000 5,939,766 - 46 5,934,630 272,992,969

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

Nama : PT. DHIRAMA Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit
2016 1 SALDO V Rp 297,343,750

DEC 17 PELUNASAN Rp 297,343,750 Rp -

20 PEMBELIAN Rp 205,314,450 Rp 205,314,450

22 RETUR Rp 22,012,100 Rp 183,302,350

Nama : PT. ANDARA Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit
2016 1 SALDO V Rp 325,875,000

DEC 4 PELUNASAN Rp 325,875,000 Rp -

9 PEMBELIAN Rp 270,666,000 Rp 270,666,000

26 PEMBELIAN Rp 148,555,000 Rp 419,221,000

31 PELUNASAN Rp 270,666,000 Rp 148,555,000

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

Nama : TOKO ARMIDA Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

2016 1 SALDO V Rp 249,768,750

DEC 7 PELUNASAN 249,768,750 Rp -

24 PENJUALAN 289,712,500 Rp 289,712,500

Nama : TOKO LAVENDER Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

2016 1 SALDO V Rp 228,112,500

DEC 6 PENJUALAN 289,712,500 Rp 517,825,000

8 RETUR 15,400,000 Rp 502,425,000

13 PELUNASAN 228,112,500 Rp 274,312,500

28 PELUNASAN 274,312,500 Rp -

Nama : TOKO MARVELLO Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

2016 1 SALDO V Rp 203,568,750

DEC 14 PELUNASAN 203,568,750 Rp -

15 PENJUALAN 224,743,750 Rp 224,743,750

Nama : TOKO BERLAN Kode : C004

Balance
Date Description Ref Debit Credit
Debit Credit
2016 1 SALDO V Rp 15,400,000
DEC 21 PENGHAPUSAN 7,700,000 Rp 7,700,000
 PT. JAYATAMA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2021
(In rupiah)

NO CUSTOMER BALANCE

1 TOKO ARMIDA 289,712,500

2 TOKO LAVENDER -
3 TOKO MARVELLO 224,743,750
4 TOKO BERLAN 7,700,000
Total ……………… 522,156,250

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

NO SUPPLIER BALANCE

1 PT. DHIRAMA 183,302,350

2 PT. ANDARA 148,555,000

Total ……………… 331,857,350

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

KODE PRODUCT BALANCE

1 LEMARI PANJANG TIPE 1 194,660,510

2 LEMARI PANJANG TIPE 2 272,992,969
Total ……………… 467,653,479
 PT. JAYATAMA
GENERAL LEDGER
Bulan DESEMBER 2021

NAMA : Cash in Bank D No.: 11101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp (198,020,724)
31 Cash Receipt Journal Rp 952,642,125 Rp - Rp 754,621,401 Rp -
31 Cash Payment Journal Rp - Rp 935,927,250 Rp (181,305,849) Rp -
31 Sales Journal Rp (181,305,849) Rp -
31 Purchase Journal Rp (181,305,849) Rp -
31 General Journal Rp - Rp - Rp (181,305,849) Rp -
31 Petty Cash Journal Rp - Rp (181,305,849) Rp -
31 Adjustment Journal Rp 1,341,000 Rp - Rp (179,964,849) Rp -
31 Closing Journal Rp - Rp - Rp (179,964,849) Rp -

NAMA : Petty Cash D No.: 11102

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 10,000,000
31 Cash Receipt Journal Rp - Rp - Rp 10,000,000 Rp -
31 Cash Payment Journal Rp 3,993,750 Rp - Rp 13,993,750 Rp -
31 Sales Journal Rp 13,993,750 Rp -
31 Purchase Journal Rp 13,993,750 Rp -
31 General Journal Rp - Rp - Rp 13,993,750 Rp -
31 Petty Cash Journal Rp - Rp 3,993,750 Rp 10,000,000 Rp -
31 Adjustment Journal Rp - Rp - Rp 10,000,000 Rp -
31 Closing Journal Rp - Rp - Rp 10,000,000 Rp -

NAMA : Account Receivable D No.: 11201

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp (376,891,824)
31 Cash Receipt Journal Rp - Rp 955,762,500 Rp (1,332,654,324) Rp -
31 Cash Payment Journal Rp - Rp - Rp (1,332,654,324) Rp -
31 Sales Journal Rp 804,168,750 Rp (528,485,574) Rp -
31 Purchase Journal Rp (528,485,574) Rp -
31 General Journal Rp - Rp 23,100,000 Rp (551,585,574) Rp -
31 Petty Cash Journal Rp - Rp (551,585,574) Rp -
31 Adjustment Journal Rp - Rp - Rp (551,585,574) Rp -
31 Closing Journal Rp - Rp - Rp (551,585,574) Rp -
Rp 978,862,500
NAMA : Allowance for Doubtful Debt K No.: 11202
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 6,968,500
31 Cash Receipt Journal Rp - Rp - Rp - Rp 6,968,500
31 Cash Payment Journal Rp - Rp - Rp - Rp 6,968,500
31 Sales Journal Rp - Rp 6,968,500
31 Purchase Journal Rp - Rp 6,968,500
31 General Journal Rp 6,968,500 Rp - Rp - Rp -
31 Petty Cash Journal Rp - Rp - Rp -
 31 Adjustment Journal Rp - Rp (11,031,711) Rp - Rp (11,031,711)
31 Closing Journal Rp - Rp - Rp - Rp (11,031,711)

NAMA : Other Receivable D No.: 11203

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 1,875,000
31 Cash Receipt Journal Rp - Rp 1,875,000 Rp - Rp -
31 Cash Payment Journal Rp - Rp - Rp - Rp -
31 Sales Journal Rp - Rp -
31 Purchase Journal Rp - Rp -
31 General Journal Rp - Rp - Rp - Rp -
31 Petty Cash Journal Rp - Rp - Rp -
31 Adjustment Journal Rp - Rp - Rp - Rp -
31 Closing Journal Rp - Rp - Rp - Rp -

NAMA : Merchandise Inventory D No.: 11301

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 432,187,500
31 Cash Receipt Journal Rp - Rp - Rp 432,187,500 Rp -
31 Cash Payment Journal Rp - Rp - Rp 432,187,500 Rp -
31 Sales Journal Rp 522,282,521 Rp (90,095,021) Rp -
31 Purchase Journal Rp 567,759,500 Rp 477,664,479 Rp -
31 General Journal Rp 10,000,000 Rp 20,011,000.00 Rp 467,653,479.09 Rp -
31 Petty Cash Journal Rp - Rp 467,653,479.09 Rp -
31 Adjustment Journal Rp - Rp - Rp 467,653,479.09 Rp -
31 Closing Journal Rp - Rp - Rp 467,653,479.09 Rp -

NAMA : Office Supplies D No.: 11302

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 1,525,000
31 Cash Receipt Journal Rp - Rp - Rp 1,525,000 Rp -
31 Cash Payment Journal Rp - Rp - Rp 1,525,000 Rp -
31 Sales Journal Rp 1,525,000 Rp -
31 Purchase Journal Rp 1,525,000 Rp -
31 General Journal Rp - Rp - Rp 1,525,000 Rp -
31 Petty Cash Journal Rp 2,218,750 Rp 3,743,750 Rp -
31 Adjustment Journal Rp - Rp 2,443,750 Rp 1,300,000 Rp -
31 Closing Journal Rp - Rp - Rp 1,300,000 Rp -

NAMA : Value Added Tax - In (VAT In) D No.: 11401

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp -
31 Cash Receipt Journal Rp - Rp - Rp - Rp -
31 Cash Payment Journal Rp - Rp - Rp - Rp -
31 Sales Journal Rp - Rp -
31 Purchase Journal Rp 56,775,950 Rp 56,775,950 Rp -
31 General Journal Rp - Rp 2,001,100 Rp 54,774,850 Rp -
31 Petty Cash Journal Rp - Rp 54,774,850 Rp -
31 Adjustment Journal Rp - Rp 54,774,850 Rp - Rp -
31 Closing Journal Rp - Rp - Rp - Rp -
NAMA : Prepaid Tax D No.: 11402
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp (332,835,574)
31 Cash Receipt Journal Rp - Rp - Rp (332,835,574) Rp -
31 Cash Payment Journal Rp - Rp - Rp (332,835,574) Rp -
31 Sales Journal Rp (332,835,574) Rp -
31 Purchase Journal Rp (332,835,574) Rp -
31 General Journal Rp - Rp - Rp (332,835,574) Rp -
31 Petty Cash Journal Rp - Rp (332,835,574) Rp -
31 Adjustment Journal Rp - Rp 253,216,455 Rp (586,052,029) Rp -
31 Closing Journal Rp - Rp - Rp (586,052,029) Rp -

NAMA : Land D No.: 12101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 500,000,000
31 Cash Receipt Journal Rp - Rp - Rp 500,000,000 Rp -
31 Cash Payment Journal Rp - Rp - Rp 500,000,000 Rp -
31 Sales Journal Rp 500,000,000 Rp -
31 Purchase Journal Rp 500,000,000 Rp -
31 General Journal Rp - Rp - Rp 500,000,000 Rp -
31 Petty Cash Journal Rp - Rp 500,000,000 Rp -
31 Adjustment Journal Rp - Rp - Rp 500,000,000 Rp -
31 Closing Journal Rp - Rp - Rp 500,000,000 Rp -

NAMA : Building at Cost D No.: 12201

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 176,258,176
31 Cash Receipt Journal Rp - Rp - Rp 176,258,176 Rp -
31 Cash Payment Journal Rp - Rp - Rp 176,258,176 Rp -
31 Sales Journal Rp 176,258,176 Rp -
31 Purchase Journal Rp 176,258,176 Rp -
31 General Journal Rp - Rp - Rp 176,258,176 Rp -
31 Petty Cash Journal Rp - Rp 176,258,176 Rp -
31 Adjustment Journal Rp - Rp - Rp 176,258,176 Rp -
31 Closing Journal Rp - Rp - Rp 176,258,176 Rp -

NAMA : Accum. Dep. - Building K No.: 12202

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 166,000,000
31 Cash Receipt Journal Rp - Rp - Rp - Rp 166,000,000
31 Cash Payment Journal Rp - Rp - Rp - Rp 166,000,000
31 Sales Journal Rp - Rp 166,000,000
31 Purchase Journal Rp - Rp 166,000,000
31 General Journal Rp - Rp - Rp - Rp 166,000,000
31 Petty Cash Journal Rp - Rp - Rp 166,000,000
31 Adjustment Journal Rp - Rp 2,000,000 Rp - Rp 168,000,000
 31 Closing Journal Rp - Rp - Rp - Rp 168,000,000

NAMA : Office Equipment at Cost D No.: 12301

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 150,000,000
31 Cash Receipt Journal Rp - Rp - Rp 150,000,000 Rp -
31 Cash Payment Journal Rp - Rp - Rp 150,000,000 Rp -
31 Sales Journal Rp 150,000,000 Rp -
31 Purchase Journal Rp 150,000,000 Rp -
31 General Journal Rp - Rp - Rp 150,000,000 Rp -
31 Petty Cash Journal Rp - Rp 150,000,000 Rp -
31 Adjustment Journal Rp - Rp - Rp 150,000,000 Rp -
31 Closing Journal Rp - Rp - Rp 150,000,000 Rp -

NAMA : Accum. Dep. - Office Equipment K No.: 12302

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 29,050,000
31 Cash Receipt Journal Rp - Rp - Rp - Rp 29,050,000
31 Cash Payment Journal Rp - Rp - Rp - Rp 29,050,000
31 Sales Journal Rp - Rp 29,050,000
31 Purchase Journal Rp - Rp 29,050,000
31 General Journal Rp - Rp - Rp - Rp 29,050,000
31 Petty Cash Journal Rp - Rp - Rp 29,050,000
31 Adjustment Journal Rp - Rp 350,000 Rp - Rp 29,400,000
31 Closing Journal Rp - Rp - Rp - Rp 29,400,000

NAMA : Vehicle at Cost D No.: 12401

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 271,000,000
31 Cash Receipt Journal Rp - Rp - Rp 271,000,000 Rp -
31 Cash Payment Journal Rp - Rp - Rp 271,000,000 Rp -
31 Sales Journal Rp 271,000,000 Rp -
31 Purchase Journal Rp 271,000,000 Rp -
31 General Journal Rp - Rp - Rp 271,000,000 Rp -
31 Petty Cash Journal Rp - Rp 271,000,000 Rp -
31 Adjustment Journal Rp - Rp - Rp 271,000,000 Rp -
31 Closing Journal Rp - Rp - Rp 271,000,000 Rp -

NAMA : Accum. Dep. - Vehicle K No.: 12402

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 112,387,500
31 Cash Receipt Journal Rp - Rp - Rp - Rp 112,387,500
31 Cash Payment Journal Rp - Rp - Rp - Rp 112,387,500
31 Sales Journal Rp - Rp 112,387,500
31 Purchase Journal Rp - Rp 112,387,500
31 General Journal Rp - Rp - Rp - Rp 112,387,500
31 Petty Cash Journal Rp - Rp - Rp 112,387,500
 31 Adjustment Journal Rp - Rp 1,612,500 Rp - Rp 114,000,000
31 Closing Journal Rp - Rp - Rp - Rp 114,000,000

NAMA : Accounts Payable K No.: 21201

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp (450,523,074)
31 Cash Receipt Journal Rp - Rp - Rp - Rp (450,523,074)
31 Cash Payment Journal Rp 893,884,750 Rp - Rp - Rp (1,344,407,824)
31 Sales Journal Rp - Rp (1,344,407,824)
31 Purchase Journal Rp 624,535,450 Rp - Rp (719,872,374)
31 General Journal Rp 22,012,100 Rp - Rp - Rp (741,884,474)
31 Petty Cash Journal Rp - Rp - Rp (741,884,474)
31 Adjustment Journal Rp - Rp - Rp - Rp (741,884,474)
31 Closing Journal Rp - Rp - Rp - Rp (741,884,474)

NAMA : Accrued Expense K No.: 21202

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 31,250,000
31 Cash Receipt Journal Rp - Rp - Rp - Rp 31,250,000
31 Cash Payment Journal Rp 31,250,000 Rp - Rp - Rp -
31 Sales Journal Rp - Rp -
31 Purchase Journal Rp - Rp -
31 General Journal Rp - Rp - Rp - Rp -
31 Petty Cash Journal Rp - Rp - Rp -
31 Adjustment Journal Rp - Rp 31,250,000 Rp - Rp 31,250,000
31 Closing Journal Rp - Rp - Rp - Rp 31,250,000

NAMA : Dividend Payable K No.: 21203

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp -
31 Cash Receipt Journal Rp - Rp - Rp - Rp -
31 Cash Payment Journal Rp - Rp - Rp - Rp -
31 Sales Journal Rp - Rp -
31 Purchase Journal Rp - Rp -
31 General Journal Rp - Rp - Rp - Rp -
31 Petty Cash Journal Rp - Rp - Rp -
31 Adjustment Journal Rp - Rp 33,750,000 Rp - Rp 33,750,000
31 Closing Journal Rp - Rp - Rp - Rp 33,750,000

NAMA : Value Added Tax - VAT Out K No.: 21204

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp -
31 Cash Receipt Journal Rp - Rp - Rp - Rp -
31 Cash Payment Journal Rp - Rp - Rp - Rp -
31 Sales Journal Rp 73,106,250 Rp - Rp 73,106,250
31 Purchase Journal Rp - Rp 73,106,250
31 General Journal Rp 1,400,000 Rp - Rp - Rp 71,706,250
 31 Petty Cash Journal Rp - Rp - Rp 71,706,250
31 Adjustment Journal Rp 71,706,250 Rp - Rp - Rp -
31 Closing Journal Rp - Rp - Rp - Rp -

NAMA : Income Tax Payable K No.: 21205

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp -
31 Cash Receipt Journal Rp - Rp - Rp - Rp -
31 Cash Payment Journal Rp - Rp - Rp - Rp -
31 Sales Journal Rp - Rp -
31 Purchase Journal Rp - Rp -
31 General Journal Rp - Rp - Rp - Rp -
31 Petty Cash Journal Rp - Rp - Rp -
31 Adjustment Journal Rp - Rp 3,750,000 Rp - Rp 3,750,000
31 Closing Journal Rp - Rp - Rp - Rp 3,750,000

NAMA : Bank Loans K No.: 22101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 369,000,000
31 Cash Receipt Journal Rp - Rp - Rp - Rp 369,000,000
31 Cash Payment Journal Rp 9,000,000 Rp - Rp - Rp 360,000,000
31 Sales Journal Rp - Rp 360,000,000
31 Purchase Journal Rp - Rp 360,000,000
31 General Journal Rp - Rp - Rp - Rp 360,000,000
31 Petty Cash Journal Rp - Rp - Rp 360,000,000
31 Adjustment Journal Rp - Rp - Rp - Rp 360,000,000
31 Closing Journal Rp - Rp - Rp - Rp 360,000,000

NAMA : Common Stock K No.: 31101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 300,000,000
31 Cash Receipt Journal Rp - Rp - Rp - Rp 300,000,000
31 Cash Payment Journal Rp - Rp - Rp - Rp 300,000,000
31 Sales Journal Rp - Rp 300,000,000
31 Purchase Journal Rp - Rp 300,000,000
31 General Journal Rp - Rp - Rp - Rp 300,000,000
31 Petty Cash Journal Rp - Rp - Rp 300,000,000
31 Adjustment Journal Rp - Rp - Rp - Rp 300,000,000
31 Closing Journal Rp - Rp - Rp - Rp 300,000,000

NAMA : Retained Earnings K No.: 32101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp (231,712,278)
31 Cash Receipt Journal Rp - Rp - Rp - Rp (231,712,278)
31 Cash Payment Journal Rp - Rp - Rp - Rp (231,712,278)
31 Sales Journal Rp - Rp (231,712,278)
 31 Purchase Journal Rp - Rp (231,712,278)
31 General Journal Rp - Rp - Rp - Rp (231,712,278)
31 Petty Cash Journal Rp - Rp - Rp (231,712,278)
31 Adjustment Journal Rp - Rp - Rp - Rp (231,712,278)
31 Closing Journal Rp - Rp 1,255,354,654 Rp - Rp 1,023,642,376

NAMA : Dividend D No.: 32102

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp -
31 Cash Receipt Journal Rp - Rp - Rp - Rp -
31 Cash Payment Journal Rp - Rp - Rp - Rp -
31 Sales Journal Rp - Rp -
31 Purchase Journal Rp - Rp -
31 General Journal Rp - Rp - Rp - Rp -
31 Petty Cash Journal Rp - Rp - Rp -
31 Adjustment Journal Rp 37,500,000 Rp - Rp 37,500,000 Rp -
31 Closing Journal Rp - Rp 37,500,000 Rp - Rp -

NAMA : Income Summary K No.: 38001

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp -
31 Cash Receipt Journal Rp - Rp - Rp - Rp -
31 Cash Payment Journal Rp - Rp - Rp - Rp -
31 Sales Journal Rp - Rp -
31 Purchase Journal Rp - Rp -
31 General Journal Rp - Rp - Rp - Rp -
31 Petty Cash Journal Rp - Rp - Rp -
31 Adjustment Journal Rp - Rp - Rp - Rp -
31 Closing Journal Rp 8,203,563,250 Rp 8,203,563,250 Rp - Rp -

NAMA : Historical Balancing K No.: 39999

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp -
31 Cash Receipt Journal Rp - Rp - Rp - Rp -
31 Cash Payment Journal Rp - Rp - Rp - Rp -
31 Sales Journal Rp - Rp -
31 Purchase Journal Rp - Rp -
31 General Journal Rp - Rp - Rp - Rp -
31 Petty Cash Journal Rp - Rp - Rp -
31 Adjustment Journal Rp - Rp - Rp - Rp -
31 Closing Journal Rp - Rp - Rp - Rp -

NAMA : Sales of Merchandise K No.: 41101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 7,409,062,500
31 Cash Receipt Journal Rp - Rp - Rp - Rp 7,409,062,500
31 Cash Payment Journal Rp - Rp - Rp - Rp 7,409,062,500
31 Sales Journal Rp 731,062,500 Rp - Rp 8,140,125,000
 31 Purchase Journal Rp - Rp 8,140,125,000
31 General Journal Rp - Rp - Rp - Rp 8,140,125,000
31 Petty Cash Journal Rp - Rp - Rp 8,140,125,000
31 Adjustment Journal Rp - Rp - Rp - Rp 8,140,125,000
31 Closing Journal Rp 8,140,125,000 Rp - Rp - Rp -

NAMA : Sales Discounts D No.: 41102

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 45,800,000
31 Cash Receipt Journal Rp 4,995,375 Rp - Rp 50,795,375 Rp -
31 Cash Payment Journal Rp - Rp - Rp 50,795,375 Rp -
31 Sales Journal Rp 50,795,375 Rp -
31 Purchase Journal Rp 50,795,375 Rp -
31 General Journal Rp - Rp - Rp 50,795,375 Rp -
31 Petty Cash Journal Rp - Rp 50,795,375 Rp -
31 Adjustment Journal Rp - Rp - Rp 50,795,375 Rp -
31 Closing Journal Rp - Rp 50,795,375 Rp - Rp -

NAMA : Sales Returns D No.: 41103

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 24,062,500
31 Cash Receipt Journal Rp - Rp - Rp 24,062,500 Rp -
31 Cash Payment Journal Rp - Rp - Rp 24,062,500 Rp -
31 Sales Journal Rp 24,062,500 Rp -
31 Purchase Journal Rp 24,062,500 Rp -
31 General Journal Rp 14,000,000 Rp - Rp 38,062,500 Rp -
31 Petty Cash Journal Rp - Rp 38,062,500 Rp -
31 Adjustment Journal Rp - Rp - Rp 38,062,500 Rp -
31 Closing Journal Rp - Rp 38,062,500 Rp - Rp -

NAMA : Service Income K No.: 42101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 12,456,000
31 Cash Receipt Journal Rp - Rp - Rp - Rp 12,456,000
31 Cash Payment Journal Rp - Rp - Rp - Rp 12,456,000
31 Sales Journal Rp - Rp 12,456,000
31 Purchase Journal Rp - Rp 12,456,000
31 General Journal Rp - Rp - Rp - Rp 12,456,000
31 Petty Cash Journal Rp - Rp - Rp 12,456,000
31 Adjustment Journal Rp - Rp - Rp - Rp 12,456,000
31 Closing Journal Rp 12,456,000 Rp - Rp - Rp -

NAMA : Cost of Goods Sold D No.: 51101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 5,512,187,500
31 Cash Receipt Journal Rp - Rp - Rp 5,512,187,500 Rp -
31 Cash Payment Journal Rp - Rp - Rp 5,512,187,500 Rp -
 31 Sales Journal Rp 522,282,521 Rp 6,034,470,021 Rp -
31 Purchase Journal Rp 6,034,470,021 Rp -
31 General Journal Rp - Rp 10,000,000 Rp 6,024,470,020.91 Rp -
31 Petty Cash Journal Rp - Rp 6,024,470,020.91 Rp -
31 Adjustment Journal Rp - Rp - Rp 6,024,470,020.91 Rp -
31 Closing Journal Rp - Rp 6,024,470,021 Rp - Rp -

NAMA : Purchase Discount K No.: 51102

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 25,112,300
31 Cash Receipt Journal Rp - Rp - Rp - Rp 25,112,300
31 Cash Payment Journal Rp - Rp 9,776,250 Rp - Rp 34,888,550
31 Sales Journal Rp - Rp 34,888,550
31 Purchase Journal Rp - Rp 34,888,550
31 General Journal Rp - Rp - Rp - Rp 34,888,550
31 Petty Cash Journal Rp - Rp - Rp 34,888,550
31 Adjustment Journal Rp - Rp - Rp - Rp 34,888,550
31 Closing Journal Rp 34,888,550 Rp - Rp - Rp -

NAMA : Wages & Salaries Expense D No.: 61101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 343,750,000
31 Cash Receipt Journal Rp - Rp - Rp 343,750,000 Rp -
31 Cash Payment Journal Rp - Rp - Rp 343,750,000 Rp -
31 Sales Journal Rp 343,750,000 Rp -
31 Purchase Journal Rp 343,750,000 Rp -
31 General Journal Rp - Rp - Rp 343,750,000 Rp -
31 Petty Cash Journal Rp - Rp 343,750,000 Rp -
31 Adjustment Journal Rp 31,250,000 Rp - Rp 375,000,000 Rp -
31 Closing Journal Rp - Rp 375,000,000 Rp - Rp -

NAMA : Uncollectible Accounts D No.: 61102

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 6,000,000
31 Cash Receipt Journal Rp - Rp - Rp 6,000,000 Rp -
31 Cash Payment Journal Rp - Rp - Rp 6,000,000 Rp -
31 Sales Journal Rp 6,000,000 Rp -
31 Purchase Journal Rp 6,000,000 Rp -
31 General Journal Rp 731,500 Rp - Rp 6,731,500 Rp -
31 Petty Cash Journal Rp - Rp 6,731,500 Rp -
31 Adjustment Journal Rp (11,031,711) Rp - Rp (4,300,211) Rp -
31 Closing Journal Rp - Rp (4,300,211) Rp - Rp -

NAMA : Advertising Expense D No.: 61103

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 6,875,000
31 Cash Receipt Journal Rp - Rp - Rp 6,875,000 Rp -
 31 Cash Payment Journal Rp - Rp - Rp 6,875,000 Rp -
31 Sales Journal Rp 6,875,000 Rp -
31 Purchase Journal Rp 6,875,000 Rp -
31 General Journal Rp - Rp - Rp 6,875,000 Rp -
31 Petty Cash Journal Rp 625,000 Rp 7,500,000 Rp -
31 Adjustment Journal Rp - Rp - Rp 7,500,000 Rp -
31 Closing Journal Rp - Rp 7,500,000 Rp - Rp -

NAMA : Depreciation Expense - Vehicles D No.: 61104

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 17,737,500
31 Cash Receipt Journal Rp - Rp - Rp 17,737,500 Rp -
31 Cash Payment Journal Rp - Rp - Rp 17,737,500 Rp -
31 Sales Journal Rp 17,737,500 Rp -
31 Purchase Journal Rp 17,737,500 Rp -
31 General Journal Rp - Rp - Rp 17,737,500 Rp -
31 Petty Cash Journal Rp - Rp 17,737,500 Rp -
31 Adjustment Journal Rp 1,612,500 Rp - Rp 19,350,000 Rp -
31 Closing Journal Rp - Rp 19,350,000 Rp - Rp -

NAMA : Maintenance Expense D No.: 61105

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 7,150,000
31 Cash Receipt Journal Rp - Rp - Rp 7,150,000 Rp -
31 Cash Payment Journal Rp - Rp - Rp 7,150,000 Rp -
31 Sales Journal Rp 7,150,000 Rp -
31 Purchase Journal Rp 7,150,000 Rp -
31 General Journal Rp - Rp - Rp 7,150,000 Rp -
31 Petty Cash Journal Rp 650,000 Rp 7,800,000 Rp -
31 Adjustment Journal Rp - Rp - Rp 7,800,000 Rp -
31 Closing Journal Rp - Rp 7,800,000 Rp - Rp -

NAMA : Newspaper & Tabloid Expense D No.: 61106

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 5,500,000
31 Cash Receipt Journal Rp - Rp - Rp 5,500,000 Rp -
31 Cash Payment Journal Rp - Rp - Rp 5,500,000 Rp -
31 Sales Journal Rp 5,500,000 Rp -
31 Purchase Journal Rp 5,500,000 Rp -
31 General Journal Rp - Rp - Rp 5,500,000 Rp -
31 Petty Cash Journal Rp 500,000 Rp 6,000,000 Rp -
31 Adjustment Journal Rp - Rp - Rp 6,000,000 Rp -
31 Closing Journal Rp - Rp 6,000,000 Rp - Rp -

NAMA : Supplies Expense D No.: 61107

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 13,365,000
 31 Cash Receipt Journal Rp - Rp - Rp 13,365,000 Rp -
31 Cash Payment Journal Rp - Rp - Rp 13,365,000 Rp -
31 Sales Journal Rp 13,365,000 Rp -
31 Purchase Journal Rp 13,365,000 Rp -
31 General Journal Rp - Rp - Rp 13,365,000 Rp -
31 Petty Cash Journal Rp - Rp 13,365,000 Rp -
31 Adjustment Journal Rp 2,443,750 Rp - Rp 15,808,750 Rp -
31 Closing Journal Rp - Rp 15,808,750 Rp - Rp -

NAMA : Income Tax Expense D No.: 61108

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp -
31 Cash Receipt Journal Rp - Rp - Rp - Rp -
31 Cash Payment Journal Rp - Rp - Rp - Rp -
31 Sales Journal Rp - Rp -
31 Purchase Journal Rp - Rp -
31 General Journal Rp - Rp - Rp - Rp -
31 Petty Cash Journal Rp - Rp - Rp -
31 Adjustment Journal Rp 236,285,055 Rp - Rp 236,285,055 Rp -
31 Closing Journal Rp - Rp 236,285,055 Rp - Rp -

NAMA : Depreciation Exp - Building D No.: 61109

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 22,000,000
31 Cash Receipt Journal Rp - Rp - Rp 22,000,000 Rp -
31 Cash Payment Journal Rp - Rp - Rp 22,000,000 Rp -
31 Sales Journal Rp 22,000,000 Rp -
31 Purchase Journal Rp 22,000,000 Rp -
31 General Journal Rp - Rp - Rp 22,000,000 Rp -
31 Petty Cash Journal Rp - Rp 22,000,000 Rp -
31 Adjustment Journal Rp 2,000,000 Rp - Rp 24,000,000 Rp -
31 Closing Journal Rp - Rp 24,000,000 Rp - Rp -

NAMA : Depreciation Exp - Equipment D No.: 61110

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 3,850,000
31 Cash Receipt Journal Rp - Rp - Rp 3,850,000 Rp -
31 Cash Payment Journal Rp - Rp - Rp 3,850,000 Rp -
31 Sales Journal Rp 3,850,000 Rp -
31 Purchase Journal Rp 3,850,000 Rp -
31 General Journal Rp - Rp - Rp 3,850,000 Rp -
31 Petty Cash Journal Rp - Rp 3,850,000 Rp -
31 Adjustment Journal Rp 350,000 Rp - Rp 4,200,000 Rp -
31 Closing Journal Rp - Rp 4,200,000 Rp - Rp -

NAMA : Electricity, Telp. & Water Expense D No.: 61111

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 21,569,070
31 Cash Receipt Journal Rp - Rp - Rp 21,569,070 Rp -
31 Cash Payment Journal Rp 2,625,000 Rp - Rp 24,194,070 Rp -
31 Sales Journal Rp 24,194,070 Rp -
31 Purchase Journal Rp 24,194,070 Rp -
31 General Journal Rp - Rp - Rp 24,194,070 Rp -
31 Petty Cash Journal Rp - Rp 24,194,070 Rp -
31 Adjustment Journal Rp - Rp - Rp 24,194,070 Rp -
31 Closing Journal Rp - Rp 24,194,070 Rp - Rp -

NAMA : Interest Revenue K No.: 81101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 13,365,000
31 Cash Receipt Journal Rp - Rp - Rp - Rp 13,365,000
31 Cash Payment Journal Rp - Rp - Rp - Rp 13,365,000
31 Sales Journal Rp - Rp 13,365,000
31 Purchase Journal Rp - Rp 13,365,000
31 General Journal Rp - Rp - Rp - Rp 13,365,000
31 Petty Cash Journal Rp - Rp - Rp 13,365,000
31 Adjustment Journal Rp - Rp 1,401,700 Rp - Rp 14,766,700
31 Closing Journal Rp 14,766,700 Rp - Rp - Rp -

NAMA : Other Revenue K No.: 81999

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 1,327,000
31 Cash Receipt Journal Rp - Rp - Rp - Rp 1,327,000
31 Cash Payment Journal Rp - Rp - Rp - Rp 1,327,000
31 Sales Journal Rp - Rp 1,327,000
31 Purchase Journal Rp - Rp 1,327,000
31 General Journal Rp - Rp - Rp - Rp 1,327,000
31 Petty Cash Journal Rp - Rp - Rp 1,327,000
31 Adjustment Journal Rp - Rp - Rp - Rp 1,327,000
31 Closing Journal Rp 1,327,000 Rp - Rp - Rp -

NAMA : Bank Charge D No.: 91001

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 607,500
31 Cash Receipt Journal Rp - Rp - Rp 607,500 Rp -
31 Cash Payment Journal Rp - Rp - Rp 607,500 Rp -
31 Sales Journal Rp 607,500 Rp -
31 Purchase Journal Rp 607,500 Rp -
31 General Journal Rp - Rp - Rp 607,500 Rp -
31 Petty Cash Journal Rp - Rp 607,500 Rp -
31 Adjustment Journal Rp 60,700 Rp - Rp 668,200 Rp -
31 Closing Journal Rp - Rp 668,200 Rp - Rp -

NAMA : Interest Expense D No.: 91101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 54,450,000
31 Cash Receipt Journal Rp - Rp - Rp 54,450,000 Rp -
31 Cash Payment Journal Rp 4,950,000 Rp - Rp 59,400,000 Rp -
31 Sales Journal Rp 59,400,000 Rp -
31 Purchase Journal Rp 59,400,000 Rp -
31 General Journal Rp - Rp - Rp 59,400,000 Rp -
31 Petty Cash Journal Rp - Rp 59,400,000 Rp -
31 Adjustment Journal Rp - Rp - Rp 59,400,000 Rp -
31 Closing Journal Rp - Rp 59,400,000 Rp - Rp -

NAMA : Other Expense D No.: 91999

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp -
31 Cash Receipt Journal Rp - Rp - Rp - Rp -
31 Cash Payment Journal Rp - Rp - Rp - Rp -
31 Sales Journal Rp - Rp -
31 Purchase Journal Rp - Rp -
31 General Journal Rp - Rp - Rp - Rp -
31 Petty Cash Journal Rp - Rp - Rp -
31 Adjustment Journal Rp - Rp - Rp - Rp -
31 Closing Journal Rp - Rp - Rp - Rp -
 PT. JAYATAMA
TRIAL BALANCE, PER 31 DESEMBER 2021

SALDO
ACCOUNT
NO DEBIT CREDIT
11101 Cash in Bank Rp (181,305,849) Rp -
11102 Petty Cash Rp 10,000,000 Rp -
11201 Account Receivable Rp (551,585,574) Rp -
11202 Allowance for Doubtful Debt Rp - Rp -
11203 Other Receivable Rp - Rp -
11301 Merchandise Inventory Rp 467,653,479 Rp -
11302 Office Supplies Rp 3,743,750 Rp -
11401 Value Added Tax - In (VAT In) Rp 54,774,850 Rp -
11402 Prepaid Tax Rp (332,835,574) Rp -
12101 Land Rp 500,000,000 Rp -
12201 Building at Cost Rp 176,258,176 Rp -
12202 Accum. Dep. - Building Rp - Rp 166,000,000
12301 Office Equipment at Cost Rp 150,000,000 Rp -
12302 Accum. Dep. - Office Equipment Rp - Rp 29,050,000
12401 Vehicle at Cost Rp 271,000,000 Rp -
12402 Accum. Dep. - Vehicle Rp - Rp 112,387,500
21201 Accounts Payable Rp - Rp (741,884,474)
21202 Accrued Expense Rp - Rp -
21203 Dividend Payable Rp - Rp -
21204 Value Added Tax - VAT Out Rp - Rp 71,706,250
21205 Income Tax Payable Rp - Rp -
22101 Bank Loans Rp - Rp 360,000,000
31101 Common Stock Rp - Rp 300,000,000
32101 Retained Earnings Rp - Rp (231,712,278)
32102 Dividend Rp - Rp -
38001 Income Summary Rp - Rp -
39999 Historical Balancing Rp - Rp -
41101 Sales of Merchandise Rp - Rp 8,140,125,000
41102 Sales Discounts Rp 50,795,375 Rp -
41103 Sales Returns Rp 38,062,500 Rp -
42101 Service Income Rp - Rp 12,456,000
51101 Cost of Goods Sold Rp 6,024,470,021 Rp -
51102 Purchase Discount Rp - Rp 34,888,550
61101 Wages & Salaries Expense Rp 343,750,000 Rp -
61102 Uncollectible Accounts Rp 6,731,500 Rp -
61103 Advertising Expense Rp 7,500,000 Rp -
61104 Depreciation Expense - Vehicles Rp 17,737,500 Rp -
61105 Maintenance Expense Rp 7,800,000 Rp -
61106 Newspaper & Tabloid Expense Rp 6,000,000 Rp -
61107 Supplies Expense Rp 13,365,000 Rp -
61108 Income Tax Expense Rp - Rp -
61109 Depreciation Exp - Building Rp 22,000,000 Rp -
61110 Depreciation Exp - Equipment Rp 3,850,000 Rp -
61111 Electricity, Telp. & Water Expense Rp 24,194,070 Rp -
81101 Interest Revenue Rp - Rp 13,365,000
81999 Other Revenue Rp - Rp 1,327,000
91001 Bank Charge Rp 607,500 Rp -
91101 Interest Expense Rp 59,400,000 Rp -
91999 Other Expense Rp - Rp -
0 TOTAL Rp 7,193,966,724 Rp 8,267,708,548
 PT. JAYATAMA
ADJUSTMENT JOURNAL
DECEMBER 2021

( In Rupiah ) Page 01
Pos
Date Invoice Description Debit Credit
Ref
2021 31 02/BM Cash in Bank #N/A 11101 Rp 1,341,000
DEC Bank Charge #N/A 91001 Rp 60,700
#N/A Interest Revenue 81101 Rp 1,401,700
#N/A #N/A
31 03/BM Supplies Expense #N/A 61107 Rp 2,443,750
Uncollectible Accounts #N/A 61102 Rp (11,031,711)
#N/A Office Supplies 11302 Rp 2,443,750
#N/A Allowance for Doubtful Debt 11202 Rp (11,031,711)
#N/A #N/A
31 04/BM Depreciation Exp - Building #N/A 61109 Rp 2,000,000
Depreciation Expense - Vehicles #N/A 61104 Rp 1,612,500
Depreciation Exp - Equipment #N/A 61110 Rp 350,000
#N/A Accum. Dep. - Building 12202 Rp 2,000,000
#N/A Accum. Dep. - Vehicle 12402 Rp 1,612,500
#N/A Accum. Dep. - Office Equipment 12302 Rp 350,000
#N/A #N/A
31 05/BM Wages & Salaries Expense #N/A 61101 Rp 31,250,000
#N/A Accrued Expense 21202 Rp 31,250,000
#N/A #N/A
31 06/BM Dividend #N/A 32102 Rp 37,500,000
#N/A Income Tax Payable 21205 Rp 3,750,000
#N/A Dividend Payable 21203 Rp 33,750,000
#N/A #N/A
31 07/BM Value Added Tax - VAT Out #N/A 21204 Rp 71,706,250
#N/A Value Added Tax - In (VAT In) 11401 Rp 54,774,850
#N/A Prepaid Tax 11402 Rp 16,931,400
#N/A #N/A
Income Tax Expense #N/A 61108 Rp 236,285,055
#N/A Prepaid Tax 11402 Rp 236,285,055
TOTAL ……………………. Rp 373,517,544 Rp 373,517,544

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
11101 1,341,000 11101 -
11202 - 11202 (11,031,711)
11302 - 11302 2,443,750
11401 - 11401 54,774,850
11402 - 11402 253,216,455
12202 - 12202 2,000,000
12302 - 12302 350,000
12402 - 12402 1,612,500
21202 - 21202 31,250,000
21203 - 21203 33,750,000
21204 71,706,250 21204 -
32102 37,500,000 32102 -
61101 31,250,000 61101 -
61102 (11,031,711) 61102 -
61104 1,612,500 61104 -
61107 2,443,750 61107 -
61108 236,285,055 61108 -
61109 2,000,000 61109 -
61110 350,000 61110 -
81101 - 81101 1,401,700
91001 60,700 91001 -
91101 - 91101 -
91999 - 91999 -
373,517,543.86 373,517,543.86
 PT. JAYATAMA
NERACA LAJUR
Desember 2021
NERACA SALDO AJP NSD RUGI LABA NERACA
KODE NAMA AKUN DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT
11101 Cash in Bank Rp (181,305,849) Rp - Rp 1,341,000 Rp - Rp (179,964,849) Rp - Rp (179,964,849.00) Rp -
11102 Petty Cash Rp 10,000,000 Rp - Rp - Rp - Rp 10,000,000 Rp - Rp 10,000,000.00 Rp -
11201 Account Receivable Rp (551,585,574) Rp - Rp - Rp - Rp (551,585,574) Rp - Rp (551,585,574.00) Rp -
11202 Allowance for Doubtful Debt Rp - Rp - Rp - Rp (11,031,711) Rp - Rp (11,031,711) Rp - Rp (11,031,711.48)
11203 Other Receivable Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp -
11301 Merchandise Inventory Rp 467,653,479 Rp - Rp - Rp - Rp 467,653,479 Rp - Rp 467,653,479.09 Rp -
11302 Office Supplies Rp 3,743,750 Rp - Rp - Rp 2,443,750 Rp 1,300,000 Rp - Rp 1,300,000.00 Rp -
11401 Value Added Tax - In (VAT In) Rp 54,774,850 Rp - Rp - Rp 54,774,850 Rp - Rp - Rp - Rp -
11402 Prepaid Tax Rp (332,835,574) Rp - Rp - Rp 253,216,455 Rp (586,052,029) Rp - Rp (586,052,029.34) Rp -
12101 Land Rp 500,000,000 Rp - Rp - Rp - Rp 500,000,000 Rp - Rp 500,000,000.00 Rp -
12201 Building at Cost Rp 176,258,176 Rp - Rp - Rp - Rp 176,258,176 Rp - Rp 176,258,176.00 Rp -
12202 Accum. Dep. - Building Rp - Rp 166,000,000 Rp - Rp 2,000,000 Rp - Rp 168,000,000 Rp - Rp 168,000,000.00
12301 Office Equipment at Cost Rp 150,000,000 Rp - Rp - Rp - Rp 150,000,000 Rp - Rp 150,000,000.00 Rp -
12302 Accum. Dep. - Office Equipment Rp - Rp 29,050,000 Rp - Rp 350,000 Rp - Rp 29,400,000 Rp - Rp 29,400,000.00
12401 Vehicle at Cost Rp 271,000,000 Rp - Rp - Rp - Rp 271,000,000 Rp - Rp 271,000,000.00 Rp -
12402 Accum. Dep. - Vehicle Rp - Rp 112,387,500 Rp - Rp 1,612,500 Rp - Rp 114,000,000 Rp - Rp 114,000,000.00
21201 Accounts Payable Rp - -Rp 741,884,474 Rp - Rp - Rp - Rp (741,884,474) Rp - Rp (741,884,474.00)
21202 Accrued Expense Rp - Rp - Rp - Rp 31,250,000 Rp - Rp 31,250,000 Rp - Rp 31,250,000.00
21203 Dividend Payable Rp - Rp - Rp - Rp 33,750,000 Rp - Rp 33,750,000 Rp - Rp 33,750,000.00
21204 Value Added Tax - VAT Out Rp - Rp 71,706,250 Rp 71,706,250 Rp - Rp - Rp - Rp - Rp -
21205 Income Tax Payable Rp - Rp - Rp - Rp 3,750,000 Rp - Rp 3,750,000 Rp - Rp 3,750,000.00
22101 Bank Loans Rp - Rp 360,000,000 Rp - Rp - Rp - Rp 360,000,000 Rp - Rp 360,000,000.00
31101 Common Stock Rp - Rp 300,000,000 Rp - Rp - Rp - Rp 300,000,000 Rp - Rp 300,000,000.00
32101 Retained Earnings Rp - -Rp 231,712,278 Rp - Rp - Rp - Rp (231,712,278) Rp - Rp (231,712,278.00)
32102 Dividend Rp - Rp - Rp 37,500,000 Rp - Rp 37,500,000 Rp - Rp 37,500,000.00 Rp -
38001 Income Summary Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp -
39999 Historical Balancing Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp -
41101 Sales of Merchandise Rp - Rp 8,140,125,000 Rp - Rp - Rp - Rp 8,140,125,000 Rp - Rp 8,140,125,000
41102 Sales Discounts Rp 50,795,375 Rp - Rp - Rp - Rp 50,795,375 Rp - Rp 50,795,375 Rp -
41103 Sales Returns Rp 38,062,500 Rp - Rp - Rp - Rp 38,062,500 Rp - Rp 38,062,500 Rp -
42101 Service Income Rp - Rp 12,456,000 Rp - Rp - Rp - Rp 12,456,000 Rp - Rp 12,456,000
51101 Cost of Goods Sold Rp 6,024,470,020.91 Rp - Rp - Rp - Rp 6,024,470,021 Rp - Rp 6,024,470,021 Rp -
51102 Purchase Discount Rp - Rp 34,888,550 Rp - Rp - Rp - Rp 34,888,550 Rp - Rp 34,888,550
61101 Wages & Salaries Expense Rp 343,750,000 Rp - Rp 31,250,000 Rp - Rp 375,000,000 Rp - Rp 375,000,000 Rp -
61102 Uncollectible Accounts Rp 6,731,500 Rp - Rp (11,031,711) Rp - Rp (4,300,211) Rp - Rp (4,300,211) Rp -
61103 Advertising Expense Rp 7,500,000 Rp - Rp - Rp - Rp 7,500,000 Rp - Rp 7,500,000 Rp -
61104 Depreciation Expense - Vehicles Rp 17,737,500 Rp - Rp 1,612,500 Rp - Rp 19,350,000 Rp - Rp 19,350,000 Rp -
61105 Maintenance Expense Rp 7,800,000 Rp - Rp - Rp - Rp 7,800,000 Rp - Rp 7,800,000 Rp -
61106 Newspaper & Tabloid Expense Rp 6,000,000 Rp - Rp - Rp - Rp 6,000,000 Rp - Rp 6,000,000 Rp -
61107 Supplies Expense Rp 13,365,000 Rp - Rp 2,443,750 Rp - Rp 15,808,750 Rp - Rp 15,808,750 Rp -
61108 Income Tax Expense Rp - Rp - Rp 236,285,055 Rp - Rp 236,285,055 Rp - Rp 236,285,055 Rp -
61109 Depreciation Exp - Building Rp 22,000,000 Rp - Rp 2,000,000 Rp - Rp 24,000,000 Rp - Rp 24,000,000 Rp -
61110 Depreciation Exp - Equipment Rp 3,850,000 Rp - Rp 350,000 Rp - Rp 4,200,000 Rp - Rp 4,200,000 Rp -
61111 Electricity, Telp. & Water Expense Rp 24,194,070 Rp - Rp - Rp - Rp 24,194,070 Rp - Rp 24,194,070 Rp -
81101 Interest Revenue Rp - Rp 13,365,000 Rp - Rp 1,401,700 Rp - Rp 14,766,700 Rp - Rp 14,766,700
81999 Other Revenue Rp - Rp 1,327,000 Rp - Rp - Rp - Rp 1,327,000 Rp - Rp 1,327,000
91001 Bank Charge Rp 607,500 Rp - Rp 60,700 Rp - Rp 668,200 Rp - Rp 668,200 Rp -
91101 Interest Expense Rp 59,400,000 Rp - Rp - Rp - Rp 59,400,000 Rp - Rp 59,400,000 Rp -
91999 Other Expense Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp -
TOTAL 7,193,966,724 8,267,708,548 Rp 373,517,544 Rp 373,517,544 Rp 7,185,342,963 Rp 8,259,084,787 Rp 6,889,233,760 Rp 8,203,563,250 Rp 296,109,203 Rp 55,521,537
NET PROFIT Rp 1,314,329,490 Rp 240,587,666
Rp 8,203,563,250 Rp 8,203,563,250 Rp 296,109,203 Rp 296,109,203

PKP Rp 455,397,885
PKP FASILITAS Rp 271,079,477
PPH FASILITAS Rp 29,818,742
PPH NON FASILITAS Rp 40,550,050
TOTAL PPH Rp 70,368,792
PEMBULATAN Rp 236,285,055
 PT. JAYATAMA
LAPORAN LABA RUGI
Untuk periode yang berakhir 31 Desember 2021
41101 Sales of Merchandise Rp 8,140,125,000
41102 Sales Discounts (50,795,375)
41103 Sales Returns (38,062,500)
#N/A Gross Sales 8,051,267,125
#N/A
51101 Cost of Goods Sold 6,024,470,021
51102 Purchase Discount (34,888,550)
#N/A Cost Of Goods Sold (5,989,581,471)
#N/A Net Sales 2,061,685,654
#N/A
Operational Expense:
61101 Wages & Salaries Expense 375,000,000
61102 Uncollectible Accounts (4,300,211)
61103 Advertising Expense 7,500,000
61104 Depreciation Expense - Vehicles 19,350,000
61105 Maintenance Expense 7,800,000
61106 Newspaper & Tabloid Expense 6,000,000
61107 Supplies Expense 15,808,750
61109 Depreciation Exp - Building 24,000,000
61110 Depreciation Exp - Equipment 4,200,000
61111 Electricity, Telp. & Water Expense 24,194,070
Total Operational Expense (479,552,609)
Profit from Operational 1,582,133,046

Profit/Loss from Non-Operational:

42101 Service Income 12,456,000
81101 Interest Revenue 14,766,700
81999 Other Revenue 1,327,000
91001 Bank Charge (668,200)
91101 Interest Expense (59,400,000)
91999 Other Expense -
00 Loss from Non-Operational (31,518,500)
#N/A Net Profit before Tax 1,550,614,546
61108 Income Tax Expense (236,285,055)
#N/A Net Profit after Tax 1,314,329,490
#N/A
#N/A
#N/A
#N/A
#N/A
 PT. JAYATAMA
RETAINED EARNING REPORT
PER 31 DESEMBER 2021
Retained Earning, December 1st, 2021 Rp (231,712,278.00)
Net Profit after Tax Rp 1,314,329,490
Devidend Announced Rp (37,500,000.00)
Retained Earning Gain Rp 1,276,829,490
Retained Earning, December 31st, 2021 Rp 1,045,117,212
 PT. JAYATAMA
BALANCE SHEET
PER 31 DESEMBER 2021

ASSETS: LIABILITY & EQUITY:

Current Assets: Current Liabilities:
11101 Cash in Bank -Rp 179,964,849 21201 Accounts Payable -Rp 741,884,474
11102 Petty Cash Rp 10,000,000 21202 Accrued Expense Rp 31,250,000
11201 Account Receivable -Rp 551,585,574 21203 Dividend Payable Rp 33,750,000
11202 Allowance for Doubtful Debt Rp 11,031,711 21204 Value Added Tax - VAT Out Rp -
11203 Other Receivable Rp - 21205 Income Tax Payable Rp 3,750,000
11301 Merchandise Inventory Rp 467,653,479
11302 Office Supplies Rp 1,300,000 Long Term Liabilities:
11401 Value Added Tax - In (VAT In) Rp - 22101 Bank Loans Rp 360,000,000
11402 Prepaid Tax -Rp 586,052,029 Total Liabilities (313,134,474)
Total Current Assets (827,617,262)
Equities:
Fixed Assets: 31101 Common Stock Rp 300,000,000
12101 Land Rp 500,000,000 32101 Retained Earnings Rp 1,045,117,212
12201 Building at Cost Rp 176,258,176 32102 Dividend Rp -
12202 Accum. Dep. - Building -Rp 168,000,000 38001 Income Summary Rp -
12301 Office Equipment at Cost Rp 150,000,000 39999 Historical Balancing Rp -
12302 Accum. Dep. - Office Equipment -Rp 29,400,000
12401 Vehicle at Cost Rp 271,000,000
12402 Accum. Dep. - Vehicle -Rp 114,000,000
Total Fixed Assets 785,858,176 Total Equities 1,345,117,212
Total Assets (41,759,086) Total Liabilities & Equities: 1,031,982,738

(1,073,741,824.00) SALAH
 PT. JAYATAMA
CASH FLOW REPORT
DECEMBER 31, 2021
(In Rupiah)
SALDO
KETERANGAN Rp
Rp
Arus Kas dari Aktivitas Operasional
- Pelunasan Piutang dari Pelanggan 950,767,125
- Pelunasan Piutang dari Karyawan 1,875,000
- Pembayaran Utang ke Pemasok (884,108,500)
- Pembayaran Gaji Karyawan Bulan November (31,250,000)
- Pembayaran Listrik, Air, dan Telepon (2,625,000)
- Pembelian Perlengkapan (1,218,750)
- Pembayaran biaya iklan (625,000)
- Perbaikan lantai toko (650,000)
- Pembayaran biaya newspaper dan tabloid (500,000)
- Pembelian Perlengkapan (1,000,000)
- Pengisian Dana Kas Kecil -
Kenaikan Nilai Kas dari Aktivitas Operasional 30,664,875

Arus Kas dari Aktivitas Pendanaan

- Pembayaran Angsuran Bank (13,950,000)
- Rekening Koran 1,341,000
Penurunan Nilai Kas dari Aktivitas Pendanaan (12,609,000)

Arus Kas dari Aktivitas Investasi

- -
Kenaikan Nilai Kas dan Setara Kas 18,055,875

Saldo Kas dan Setara Kas, 1 Desember 2021

Cash in Bank Rp (198,020,724)
Petty Cash Rp 10,000,000
Rp (188,020,724)
Kenaikan Nilai Kas dan Setara Kas Rp 18,055,875
Saldo Kas dan Setara Kas, 1 Desember 2021 Rp (169,964,849)
 PT. JAYATAMA
ADJUSTMENT JOURNAL
DECEMBER 2021

( In Rupiah ) Page 01
Pos
Date Invoice Description Debit Credit
Ref
2021 31 Income Summary #N/A 38001 Rp 6,910,708,596
DEC #N/A Sales Discounts 41102 Rp 50,795,375
#N/A Sales Returns 41103 Rp 38,062,500
#N/A Cost of Goods Sold 51101 Rp 6,024,470,021
#N/A Wages & Salaries Expense 61101 Rp 375,000,000
#N/A Uncollectible Accounts 61102 Rp (4,300,211)
#N/A Advertising Expense 61103 Rp 7,500,000
#N/A Depreciation Expense - Vehicles 61104 Rp 19,350,000
#N/A Maintenance Expense 61105 Rp 7,800,000
#N/A Newspaper & Tabloid Expense 61106 Rp 6,000,000
#N/A Supplies Expense 61107 Rp 15,808,750
#N/A Income Tax Expense 61108 Rp 236,285,055
#N/A Depreciation Exp - Building 61109 Rp 24,000,000
#N/A Depreciation Exp - Equipment 61110 Rp 4,200,000
#N/A Electricity, Telp. & Water Expense 61111 Rp 24,194,070
#N/A Bank Charge 91001 Rp 668,200
#N/A Interest Expense 91101 Rp 59,400,000
#N/A #N/A
31 Sales of Merchandise #N/A 41101 Rp 8,140,125,000
Interest Revenue #N/A 81101 Rp 14,766,700
Other Revenue #N/A 81999 Rp 1,327,000
Service Income #N/A 42101 Rp 12,456,000
Purchase Discount 51102 Rp 34,888,550
#N/A Income Summary 38001 Rp 8,203,563,250
#N/A #N/A
31 Income Summary #N/A 38001 Rp 1,292,854,654
#N/A Retained Earnings 32101 Rp 1,255,354,654
#N/A Dividend 32102 Rp 37,500,000
#N/A #N/A
TOTAL ……………………. Rp 16,407,126,500 Rp 16,385,651,664

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
32101 - 32101 1,255,354,654
32102 - 32102 37,500,000
38001 8,203,563,250 38001 8,203,563,250
39999 - 39999 -
41101 8,140,125,000 41101 -
41102 - 41102 50,795,375
41103 - 41103 38,062,500
42101 12,456,000 42101 -
51101 - 51101 6,024,470,021
51102 34,888,550 51102 -
61101 - 61101 375,000,000
61102 - 61102 (4,300,211)
61103 - 61103 7,500,000
61104 - 61104 19,350,000
61105 - 61105 7,800,000
61106 - 61106 6,000,000
61107 - 61107 15,808,750
61108 - 61108 236,285,055
61109 - 61109 24,000,000
61110 - 61110 4,200,000
61111 - 61111 24,194,070
81101 14,766,700 81101 -
81999 1,327,000 81999 -
91001 - 91001 668,200
91101 - 91101 59,400,000
91999 - 91999 -
16,407,126,500.00 16,385,651,663.52
 PT. JAYATAMA
POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2021

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp
11101 Cash in Bank Rp (179,964,849) Rp -
11102 Petty Cash Rp 10,000,000 Rp -
11201 Account Receivable Rp (551,585,574) Rp -
11202 Allowance for Doubtful Debt Rp - Rp (11,031,711)
11203 Other Receivable Rp - Rp -
11301 Merchandise Inventory Rp 467,653,479 Rp -
11302 Office Supplies Rp 1,300,000 Rp -
11401 Value Added Tax - In (VAT In) Rp - Rp -
11402 Prepaid Tax Rp (586,052,029) Rp -
12101 Land Rp 500,000,000 Rp -
12201 Building at Cost Rp 176,258,176 Rp -
12202 Accum. Dep. - Building Rp - Rp 168,000,000
12301 Office Equipment at Cost Rp 150,000,000 Rp -
12302 Accum. Dep. - Office Equipment Rp - Rp 29,400,000
12401 Vehicle at Cost Rp 271,000,000 Rp -
12402 Accum. Dep. - Vehicle Rp - Rp 114,000,000
21201 Accounts Payable Rp - Rp (741,884,474)
21202 Accrued Expense Rp - Rp 31,250,000
21203 Dividend Payable Rp - Rp 33,750,000
21204 Value Added Tax - VAT Out Rp - Rp -
21205 Income Tax Payable Rp - Rp 3,750,000
22101 Bank Loans Rp - Rp 360,000,000
31101 Common Stock Rp - Rp 300,000,000
32101 Retained Earnings Rp - Rp 1,023,642,376
32102 Dividend Rp - Rp -
38001 Income Summary Rp - Rp -
39999 Historical Balancing Rp - Rp -

Jumlah ........................ Rp 258,609,203 Rp 1,310,876,190