Kunci Ukk 2022 P2-Modifikasi
Kunci Ukk 2022 P2-Modifikasi
Kunci Ukk 2022 P2-Modifikasi
NERACA SALDO
REKAP JURNAL
BUKU BESAR
WORKSHEET
CHANGE EQUITY
BUKTI TRANSAKSI
1.5 MEMO KARTU ASET TETAPCLOSSING BALANCE
PT JAYATAMA MENU
Trial Balance November,30, 2021and Balance Sheet
December, 31, 2017
No November 30, 2021 December 31, 2020
Account Title
Account DEBIT CREDIT DEBIT CREDIT
11100 Cash In Bank 875,721,100 614,543,500
11200 Petty Cash 10,000,000 9,500,000
11201 Account Receivable 696,850,000 348,425,000
11202 Allowances for Bad Debts 6,968,500 6,968,500
11203 Other Receivable 1,875,000 -
11301 Merchandise Inventory 432,187,500 511,970,120
11302 Office Supplies 1,525,000 1,750,000
11401 VAT In 52,000,000 50,000,000
11402 Prepaid Taxes 308,000,000 -
12101 Land 1,500,000,000 800,000,000
12201 Buliding At Cost 480,000,000 480,000,000
12202 Acc Depr Building 166,000,000 144,000,000
12301 Office Equipment 16,800,000 16,800,000
12302 Acc Depr Office Equipment 16,800,000 12,950,000
12401 Vehicles 154,800,000 154,800,000
12402 Acc Depr Vehicles 112,875,000 95,137,500
21201 Account Payable 623,218,750 352,750,000
21202 Accrued Payable 31,250,000 28,000,000
21203 Devidend Payable - 33,750,000
21204 VAT Out 63,000,000 66,000,000
21205 Income Taxes Payable 22,005,000
22101 Bank Loans 369,000,000 468,000,000
31101 Comman Stock 300,000,000 300,000,000
32101 Retained Earning 1,458,227,620 1,458,227,620
32102 Devidend
38001 Income Summary
39999 Historical balance
41101 Sales Of Merchanidise 7,409,062,500
41102 Sales Discount 45,800,000
41103 Sales Returns 24,062,500
42101 Service Income 12,456,000
51101 Cost Of Goods Sold 5,512,187,500
51102 Purchases Discount 25,112,300
61101 Wages & Salaries Expense 343,750,000
61102 Uncollectible Account -
61103 Advertising Expense 6,875,000
61104 Depreciation Expense Vehicles 17,737,500
61105 Maintenance Expense 7,150,000
61106 Newspaper & Tabloid Expense 5,500,000
61107 Supplies Expense 13,365,000
61108 Income Taxes Expense
61109 Depreciation Expense Building 22,000,000
61110 Depreciation Expense Equipment 3,850,000
61111 Electricity, Telp & Water Exp 21,569,070
81101 Interest Revenue 13,365,000
81999 Other Revenue 1,327,000
91001 Bank Charge 607,500
91101 Interest Expense 54,450,000
91999 Other Expense
10,608,662,670 10,608,662,670 2,987,788,620 2,987,788,620
-
-
F. PENJELASAN ATAS AKUN-AKUN TERTENTU
1 Cash In Bank
MENU
2 Accounts Receivable
Merupakan saldo Piutang Dagang per 30 Nopember 2021, dengan rincian sebagai berikut:
No Nama Debitur Penjualan PPN 10% Jumlah Piutang Termin Tanggal
1 Toko Armida f-11/12 227,062,500 22,706,250 249,768,750 2/10; n/30 November 25, 2021
2 Toko Lavender f-11/25 207,375,000 20,737,500 228,112,500 2/10; n/30 November 29, 2021
3 Toko Marvello f-11/10 185,062,500 18,506,250 203,568,750 2/10; n/30 November 23, 2021
4 Toko Berlan f-11/14 14,000,000 1,400,000 15,400,000 November 24, 2021
Jumlah Piutang 696,850,000
3 Merchandise Inventory
Merupakan saldo persediaan barang dagangan per 30 Nopember 2021, dengan rincian sebagai berikut:
No. Item Kuantitas Harga/ Unit Jumlah
1 Lemari Panjang Tipe 1 45 Rp 4,062,500 Rp 182,812,500
2 Lemari panjang Tipe 2 42 Rp 5,937,500 Rp 249,375,000
Jumlah Rp 432,187,500
4 VAT - In
Merupakan PPN Masukan atas pembelian barang dagangan selama bulan Nopember 2021.
5 Prepaid Rent
Merupakan saldo sewa toko dengan rincian sebagai berikut:
Prepaid Exp Prepaid 30/11/21
Prepaid Insurance
Merupakan Asuransi atas barang dagangan dengan rincian sebagai berikut:
Prepaid
6 Accounts Payable
No Nama Kreditur Pembelian PPN 10% Jumlah Utang Termin Tanggal
1 PT DHIRAMA 270,312,500 27,031,250 297,343,750 3/10; n/30 November 23, 2021
2 PT ANDARA 296,250,000 29,625,000 325,875,000 3/10; n/30 November 20, 2021
7 VAT - Out
Merupakan PPN Keluaran atas penjualan barang dagangan selama bulan Nopember 2021.
6
5 -
PT JAYATAMA
DAFTAR ASET TETAP
TAHUN 2021
VEHICLES
1 0 12.50% 154,800,000 154,800,000 95,137,500
EQUIPMENT
1 0 25% 16,800,000 16,800,000 12,950,000
VEHICLES
1 0 12.50% 154,800,000 154,800,000 95,137,500
EQUIPMENT
1 0 25% 16,800,000 16,800,000 12,950,000
3,850,000 16,800,000 -
Debit Credit
DATE DOC. NO. Customer's Account Receivable Cost Of Goods Sold Merchandise Inventory Sales Of Merchanidise VAT Out
Rp 1,326,396,250 Rp 1,326,396,250
Keterangan Nama
Tanggal dan paraf
Dibuat oleh
Direview oleh
MENU
PT JAYATAMA
Cash Receipt Journal
December 2021
DEBIT
OTHER
DATE DOC. NO. ACCOUNT CREDITED Sales Discount Cash In Bank
ACCT NO. Account Title AMOUNT
41102 11100
2 01/BKM Other Receivable Rp 1,875,000
4,995,375 Rp 952,642,125 Rp -
Rp957,637,500
-
Keterangan Nama
Dibuat oleh
Direview oleh
PT JAYATAMA
Cash Receipt Journal
MENU
December 2021
CREDIT
OTHER
Account Receivable ACCT
AMOUNT
NO.
11201
11,203 Rp 1,875,000
Rp 249,768,750
Rp 228,112,500
Rp 203,568,750
Rp 274,312,500
Rp 955,762,500 Rp 1,875,000
Rp957,637,500 -
DEBIT CREDIT
Merchandise
DATE DOC. NO. VENDOR'S VAT In Account Payable
Inventory
Direview oleh
MENU
PT JAYATAMA
Cash Payment Journal
December 2021
DEBIT CREDIT
Docoume OTHER OTHER
DATE ACCOUNT DEBITED nt Purchases
Account Payable Cash In Bank Acc
Number Acc No Discount Account Title Amount
AMOUNT No
Dibuat oleh
Direview oleh
MENU
PT JAYATAMA
Memorial Journal
December 2021
Rp 55,112,100 Rp 55,112,100
-
DATE VKK NUMBER DESCRIPTION ACCOUNT NAME ACC NUMBER AMOUNT PETTY CASH
3,993,750 3,993,750
Tanda
Keterangan Nama tangan dan
Tanggal
Dibuat oleh
Direview oleh
PT JAYATAMA
MENU
ACCOUNT PAYABLE SUBSDIARY
Dec-21
VENDOR'S NAME
PT DHIRAMA VENDOR ACCOUNT NO. 2-1200-01
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance a Rp 297,343,750
17 04/BKK Rp 297,343,750 Rp -
12 089/Dr Rp 205,314,450 Rp 205,314,450
22 01/ND Rp 22,012,100 Rp 183,302,350
Rp 183,302,350
Rp 183,302,350
Rp 183,302,350
VENDOR'S NAME
VENDOR ACCOUNT NO. 2-1200-03
PT ANDARA
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance a Rp 325,875,000
4 02/BKK Rp 325,875,000 Rp -
9 124/AN Rp 270,666,000 Rp 270,666,000
26 130/AN Rp 148,555,000 Rp 419,221,000
31 07/BKK Rp 270,666,000 Rp 148,555,000
Rp 148,555,000
PT JAYATAMA MENU
CUSTOMER'S NAME:
CUSTOMER ACCOUNT NO. 1-1300-01
Toko Armida
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Balance a 249,768,750
2 02/BKM 249,768,750.00 Rp - Rp -
24 73/PJ Rp289,712,500 Rp 289,712,500
289,712,500 -
289,712,500 -
CUSTOMER'S NAME:
Toko Lavender CUSTOMER ACCOUNT NO. 1-1300-02
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Balance a 228,112,500
6 71/PJ Rp289,712,500 Rp 517,825,000 Rp -
8 01/NK Rp 15,400,000 Rp 502,425,000
13 03/BKM 228,112,500.00 274,312,500 -
28 05/BKM 274,312,500.00 - -
CUSTOMER'S NAME:
Toko Marvello
CUSTOMER ACCOUNT NO. 1-1300-03
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 a 203,568,750
14 04/BKM 203,568,750.00 Rp - Rp -
15 72/PJ Rp224,743,750 Rp 224,743,750
224,743,750 -
224,743,750 -
CUSTOMER'S NAME:
Toko Berlan
CUSTOMER ACCOUNT NO. 1-1300-04
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 a 15,400,000
21 01/BM Rp 7,700,000 Rp 7,700,000 Rp -
Rp 7,700,000
7,700,000 -
7,700,000 -
522,156,250
PT JAYATAMA MENU
INVENTORY CARD
December 2021
IT : Lemari Panjang Tipe 1
IN OUT BALANCE
DESCRIPTIO
DATE DOC. NO.
N UNIT PRICE AMOUNT UNIT PRICE AMOUNT UNIT PRICE AMOUNT
25 Rp 5,940,000 Rp 148,500,000
Lemari 1 Lemari 2
45 42
20 18
-1 -1
24 25
14 15
24 15
-2 -2
20 18
10 16
101 53 96 50
48 46
Rp 432,187,500
547,748,500 Rp 979,936,000
Rp 512,227,500 Rp 467,708,500
Rp 467,708,500
Rp 467,708,500
Rp 20,011,000 Rp 10,000,000 Rp -
Rp (10,000,000)
PT JAYATAMA
RECAPITULATION JOURNAL
SALES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11201 804,168,750 11301 522,227,500
51101 522,227,500 41101 731,062,500
21204 73,106,250
1,326,396,250 1,326,396,250
-
CASH RECEIPT JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
41102 4,995,375 11201 955,762,500
11100 952,642,125 11203 1,875,000
-
957,637,500 957,637,500
-
PURCHASES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11301 567,759,500 21201 624,535,450
11401 56,775,950
624,535,450 624,535,450
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CASH PAYMENT JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
21201 893,884,750 11100 935,927,250
21202 31,250,000 51102 9,776,250
22101 9,000,000 12101 -
91101 4,950,000
61111 2,625,000
11200 3,993,750
945,703,500 945,703,500
-
MEMORIAL JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
41103 14,000,000 11201 23,100,000
21204 1,400,000 51101 10,000,000
11301 10,000,000 11301 20,011,000
11202 7,700,000 11401 2,001,100
21201 22,012,100
55,112,100 55,112,100
3,993,750 3,993,750
MENU
PT JAYATAMA
GENERAL LEDGER
Account Number:
Account: Cash In Bank GENERAL LEDGER
11100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 875,721,100
31 CRJ 952,642,125 - 1,828,363,225 -
31 CPJ - 935,927,250 892,435,975 -
31 SJR - - 892,435,975 -
31 PJR - - 892,435,975 -
31 PCJ - - 892,435,975 -
11100 31 MJM - - 892,435,975 -
Account Number:
Account: Petty Cash GENERAL LEDGER 11200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 10,000,000
31 CRJ - - 10,000,000 -
31 CPJ 3,993,750 - 13,993,750 -
31 SJR - - 13,993,750 -
31 PJR - - 13,993,750 -
31 PCJ - 3,993,750 10,000,000 -
11200 31 MJM - - 10,000,000 -
Account Number:
Account: Account Receivable GENERAL LEDGER
11201
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 696,850,000
31 CRJ - 955,762,500 - 258,912,500
31 CPJ - - - 258,912,500
31 SJR 804,168,750 - 545,256,250 -
31 PJR - - 545,256,250 -
31 PCJ - - 545,256,250 -
11201 31 MJM - 23,100,000 522,156,250 -
Account Number:
Account: Allowances for Bad Debts GENERAL LEDGER 11202
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 6,968,500
31 SJR - - - 6,968,500
31 CRJ - - - 6,968,500
31 CPJ - - - 6,968,500
31 PJR - - - 6,968,500
31 PCJ - - - 6,968,500
11202 31 MJM 7,700,000 - 731,500 -
PT JAYATAMA
GENERAL LEDGER
Account Number:
Account: Other Receivable GENERAL LEDGER 11203
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 1,875,000
31 CRJ - 1,875,000 - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
31 PCJ - - - -
11203 31 MJM - - - -
Account Number:
Account: Merchandise Inventory GENERAL LEDGER 11301
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 432,187,500
31 CRJ - - 432,187,500 -
31 CPJ - - 432,187,500 -
31 SJR - 522,227,500 - 90,040,000
31 PJR 567,759,500 - 477,719,500 -
31 PCJ - - 477,719,500 -
11301 31 MJM 10,000,000 20,011,000 467,708,500 -
Account Number:
Account: Office Supplies GENERAL LEDGER 11302
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 1,525,000
31 PJR - - 1,525,000 -
31 CRJ - - 1,525,000 -
31 CPJ - - 1,525,000 -
31 SJR - - 1,525,000 -
31 PCJ 2,218,750 - 3,743,750 -
11302 31 MJM - - 3,743,750 -
Account Number:
Account: VAT In GENERAL LEDGER 11401
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 52,000,000
31 CRJ - - 52,000,000 -
31 CPJ - - 52,000,000 -
31 SJR - - 52,000,000 -
31 PJR 56,775,950 - 108,775,950 -
31 PCJ - - 108,775,950 -
11401 31 MJM - 2,001,100 106,774,850 -
Account Number:
Account: Prepaid Taxes GENERAL LEDGER
PT JAYATAMA
GENERAL LEDGER
Account: Prepaid Taxes GENERAL LEDGER 11402
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 308,000,000
31 CRJ - - 308,000,000 -
31 CPJ - - 308,000,000 -
31 SJR - - 308,000,000 -
31 PJR - - 308,000,000 -
31 PCJ - - 308,000,000 -
11402 31 MJM - - 308,000,000 -
Account Number:
Account: Land GENERAL LEDGER 12101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 1,500,000,000
31 CRJ - - 1,500,000,000 -
31 CPJ - 1,500,000,000 -
31 SJR - - 1,500,000,000 -
31 PJR - - 1,500,000,000 -
31 PCJ - - 1,500,000,000 -
12101 31 MJM - - 1,500,000,000 -
Account Number:
Account: Buliding At Cost GENERAL LEDGER 12201
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 480,000,000
31 CRJ - - 480,000,000 -
31 CPJ - - 480,000,000 -
31 SJR - - 480,000,000 -
31 PJR - - 480,000,000 -
31 PCJ - - 480,000,000 -
12201 31 MJM - - 480,000,000 -
Account Number:
Account: Acc Depr Building GENERAL LEDGER 12202
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 166,000,000
31 CRJ - - - 166,000,000
31 CPJ - - - 166,000,000
31 SJR - - - 166,000,000
31 PJR - - - 166,000,000
31 PCJ - - - 166,000,000
12202 31 MJM - - - 166,000,000
Account Number:
Account: Office Equipment GENERAL LEDGER 12301
Balance
Date Description Ref. Debit Credit
PT JAYATAMA
GENERAL LEDGER
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 16,800,000
31 CRJ - - 16,800,000 -
31 CPJ - - 16,800,000 -
31 SJR - - 16,800,000 -
31 PJR - - 16,800,000 -
31 PCJ - - 16,800,000 -
12301 31 MJM - - 16,800,000 -
Account Number:
Account: Acc Depr Office Equipment GENERAL LEDGER 12302
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 16,800,000
31 CRJ - - - 16,800,000
31 CPJ - - - 16,800,000
31 SJR - - - 16,800,000
31 PJR - - - 16,800,000
31 PCJ - - - 16,800,000
12302 31 MJM - - - 16,800,000
Account Number:
Account: Vehicles GENERAL LEDGER 12401
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 154,800,000
31 CRJ - - 154,800,000 -
31 CPJ - - 154,800,000 -
31 SJR - - 154,800,000 -
31 PJR - - 154,800,000 -
31 PCJ - - 154,800,000 -
12401 31 MJM - - 154,800,000 -
Account Number:
Account: Acc Depr Vehicles GENERAL LEDGER 12402
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 112,875,000
31 CRJ - - - 112,875,000
31 CPJ - - - 112,875,000
31 SJR - - - 112,875,000
31 PJR - - - 112,875,000
31 PCJ - - - 112,875,000
12402 31 MJM - - - 112,875,000
Account Number:
Account: Account Payable GENERAL LEDGER 21201
Balance
Date Description Ref. Debit Credit Debit Credit
PT JAYATAMA
GENERAL LEDGER
Dec 1 Opening Balance 623,218,750
31 CRJ - - - 623,218,750
31 CPJ 893,884,750 - 270,666,000 -
31 SJR - - 270,666,000 -
31 PJR - 624,535,450 - 353,869,450
31 PCJ - - - 353,869,450
21201 31 MJM 22,012,100 - - 331,857,350
Account Number:
Account: Accrued Payable GENERAL LEDGER 21202
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 31,250,000
31 CRJ - - - 31,250,000
31 CPJ 31,250,000 - - -
31 SJR - - - -
31 PJR - - - -
31 PCJ - - - -
21202 31 MJM - - - -
Account Number:
Account: Devidend Payable GENERAL LEDGER 21203
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance -
31 PJR - - - -
31 CRJ - - - -
31 CPJ - - - -
31 SJR - - - -
31 PCJ - - - -
21203 31 MJM - - - -
Account Number:
Account: VAT Out GENERAL LEDGER 21204
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 63,000,000
31 CRJ - - - 63,000,000
31 CPJ - - - 63,000,000
31 SJR - 73,106,250 - 136,106,250
31 PJR - - - 136,106,250
31 PCJ - - - 136,106,250
21204 31 MJM 1,400,000 - - 134,706,250
Account Number:
Account: Income Taxes Payable GENERAL LEDGER 21205
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
PT JAYATAMA
GENERAL LEDGER
31 JNK - - - -
31 JPK - - - -
31 JPn - - - -
31 JPB - - - -
31 PCJ - - - -
21205 31 MJM - - - -
Account Number:
Account: Bank Loans GENERAL LEDGER 22101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 369,000,000
31 CRJ - - - 369,000,000
31 CPJ 9,000,000 - - 360,000,000
31 SJR - - - 360,000,000
31 PJR - - - 360,000,000
31 PCJ - - - 360,000,000
22101 31 MJM - - - 360,000,000
Account Number:
Account: Comman Stock GENERAL LEDGER 31101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 300,000,000
31 CRJ - - - 300,000,000
31 CPJ - - - 300,000,000
31 SJR - - - 300,000,000
31 PJR - - - 300,000,000
31 PCJ - - - 300,000,000
31101 31 MJM - - - 300,000,000
Account Number:
Account: Retained Earning GENERAL LEDGER 32101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 1,458,227,620
31 CRJ - - - 1,458,227,620
31 CPJ - - - 1,458,227,620
31 SJR - - - 1,458,227,620
31 PJR - - - 1,458,227,620
31 PCJ - - - 1,458,227,620
32101 31 MJM - - - 1,458,227,620
Account Number:
Account: Devidend GENERAL LEDGER 32102
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 CRJ - - - -
PT JAYATAMA
GENERAL LEDGER
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
31 PCJ - - - -
32102 31 MJM - - - -
Account Number:
Account: Income Summary GENERAL LEDGER 38001
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 CRJ - - - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
31 PCJ - - - -
38001 31 MJM - - - -
Account Number:
Account: Historical balance GENERAL LEDGER 39999
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 JNK - - - -
31 JPK - - - -
31 JPn - - - -
31 JPB - - - -
31 PCJ - - - -
39999 31 MJM - - - -
Account Number:
Account: Sales Of Merchanidise GENERAL LEDGER 41101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 7,409,062,500
31 CRJ - - - 7,409,062,500
31 CPJ - - - 7,409,062,500
31 SJR - 731,062,500 - 8,140,125,000
31 PJR - - - 8,140,125,000
31 PCJ - - - 8,140,125,000
41101 31 MJM - - - 8,140,125,000
Account Number:
Account: Sales Discount GENERAL LEDGER 41102
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 45,800,000
31 CRJ 4,995,375 - 50,795,375 -
31 CPJ - - 50,795,375 -
PT JAYATAMA
GENERAL LEDGER
31 SJR - - 50,795,375 -
31 PJR - - 50,795,375 -
31 PCJ - - 50,795,375 -
41102 31 MJM - - 50,795,375 -
Account Number:
Account: Sales Returns GENERAL LEDGER 41103
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 24,062,500
31 CRJ - - 24,062,500 -
31 CPJ - - 24,062,500 -
31 SJR - - 24,062,500 -
31 PJR - - 24,062,500 -
31 PCJ - - 24,062,500 -
41103 31 MJM 14,000,000 - 38,062,500 -
Account Number:
Account: Service Income GENERAL LEDGER 42101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 12,456,000
31 CRJ - - - 12,456,000
31 CPJ - - - 12,456,000
31 SJR - - - 12,456,000
31 PJR - - - 12,456,000
31 PCJ - - - 12,456,000
42101 31 MJM - - - 12,456,000
Account Number:
Account: Cost Of Goods Sold GENERAL LEDGER 51101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 5,512,187,500
31 CRJ - - 5,512,187,500 -
31 CPJ - - 5,512,187,500 -
31 SJR 522,227,500 - 6,034,415,000 -
31 PJR - - 6,034,415,000 -
31 PCJ - - 6,034,415,000 -
51101 31 MJM - 10,000,000 6,024,415,000 -
Account Number:
Account: Purchases Discount GENERAL LEDGER 51102
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 25,112,300.00
31 CRJ - - - 25,112,300
31 CPJ - 9,776,250 - 34,888,550
31 SJR - - - 34,888,550
PT JAYATAMA
GENERAL LEDGER
31 PJR - - - 34,888,550
31 PCJ - - - 34,888,550
51102 31 MJM - - - 34,888,550
Account Number:
Account: Wages & Salaries Expense GENERAL LEDGER 61101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 343,750,000
31 CRJ - - 343,750,000 -
31 CPJ - - 343,750,000 -
31 SJR - - 343,750,000 -
31 PJR - - 343,750,000 -
31 PCJ - - 343,750,000 -
61101 31 MJM - - 343,750,000 -
Account Number:
Account: Uncollectible Account GENERAL LEDGER 61102
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance -
31 CRJ - - - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
31 PCJ - - - -
61102 31 MJM - - - -
Account Number:
Account: Advertising Expense GENERAL LEDGER 61103
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 6,875,000
31 CRJ - - 6,875,000 -
31 CPJ - - 6,875,000 -
31 SJR - - 6,875,000 -
31 PJR - - 6,875,000 -
31 PCJ 625,000 - 7,500,000 -
61103 31 MJM - - 7,500,000 -
Account Number:
Account: Depreciation Expense Vehicles GENERAL LEDGER 61104
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 17,737,500
31 CRJ - - 17,737,500 -
31 CPJ - - 17,737,500 -
31 SJR - - 17,737,500 -
31 PJR - - 17,737,500 -
PT JAYATAMA
GENERAL LEDGER
31 PCJ - - 17,737,500 -
61104 31 MJM - - 17,737,500 -
Account Number:
Account: Maintenance Expense GENERAL LEDGER 61105
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 7,150,000
31 CRJ - - 7,150,000 -
31 CPJ - - 7,150,000 -
31 SJR - - 7,150,000 -
31 PJR - - 7,150,000 -
31 PCJ 650,000 - 7,800,000 -
61105 31 MJM - - 7,800,000 -
Account Number:
Account: Newspaper & Tabloid Expense GENERAL LEDGER 61106
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 5,500,000
31 CRJ - - 5,500,000 -
31 CPJ - - 5,500,000 -
31 SJR - - 5,500,000 -
31 PJR - - 5,500,000 -
31 PCJ 500,000 - 6,000,000 -
61106 31 MJM - - 6,000,000 -
Account Number:
Account: Supplies Expense GENERAL LEDGER 61107
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 13,365,000
31 CRJ - - 13,365,000 -
31 CPJ - - 13,365,000 -
31 SJR - - 13,365,000 -
31 PJR - - 13,365,000 -
31 PCJ - - 13,365,000 -
61107 31 MJM - - 13,365,000 -
Account Number:
Account: Income Taxes Expense GENERAL LEDGER 61108
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 CRJ - - - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
31 PCJ - - - -
PT JAYATAMA
GENERAL LEDGER
61108 31 MJM - - - -
Account Number:
Account: Depreciation Expense Building GENERAL LEDGER 61109
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 22,000,000
31 CRJ - - 22,000,000 -
31 CPJ - - 22,000,000 -
31 SJR - - 22,000,000 -
31 PJR - - 22,000,000 -
31 PCJ - - 22,000,000 -
61109 31 MJM - - 22,000,000 -
Account Number:
Account: Depreciation Expense Equipment GENERAL LEDGER 61110
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 3,850,000
31 CRJ - - 3,850,000 -
31 CPJ - - 3,850,000 -
31 SJR - - 3,850,000 -
31 PJR - - 3,850,000 -
31 PCJ - - 3,850,000 -
61110 31 MJM - - 3,850,000 -
Account Number:
Account: Electricity, Telp & Water Exp GENERAL LEDGER 61111
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 21,569,070
31 CRJ - - 21,569,070 -
31 CPJ 2,625,000 - 24,194,070 -
31 SJR - - 24,194,070 -
31 PJR - - 24,194,070 -
31 PCJ - - 24,194,070 -
61111 31 MJM - - 24,194,070 -
Account Number:
Account: Interest Revenue GENERAL LEDGER 81101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 13,365,000.00
31 CRJ - - - 13,365,000
31 CPJ - - - 13,365,000
31 SJR - - - 13,365,000
31 PJR - - - 13,365,000
31 PCJ - - - 13,365,000
81101 31 MJM - - - 13,365,000
PT JAYATAMA
GENERAL LEDGER
Account Number:
Account: Other Revenue GENERAL LEDGER 81999
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 1,327,000.00
31 CRJ - - - 1,327,000
31 CPJ - - - 1,327,000
31 SJR - - - 1,327,000
31 PJR - - - 1,327,000
31 PCJ - - - 1,327,000
81999 31 MJM - - - 1,327,000
Account Number:
Account: Bank Charge GENERAL LEDGER 91001
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 607,500
31 CRJ - - 607,500 -
31 CPJ - - 607,500 -
31 SJR - - 607,500 -
31 PJR - - 607,500 -
91001 31 MJM - - 607,500 -
Account Number:
Account: Interest Expense GENERAL LEDGER 91101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 54,450,000
31 CRJ - - 54,450,000 -
31 CPJ 4,950,000 - 59,400,000 -
31 SJR - - 59,400,000 -
31 PJR - - 59,400,000 -
31 PCJ - - 59,400,000 -
91101 31 MJM - - 59,400,000 -
Account Number:
Account: Other Expense GENERAL LEDGER 91999
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 CRJ - - - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
91999 31 MJM - - - -
MENU
PT JAYATAMA
TRIAL BALANCE
December 31, 2021
ACCOUNT
ACCOUNT NAME DEBIT CREDIT
NO.
11100 Cash In Bank 892,435,975 -
11200 Petty Cash 10,000,000 -
11201 Account Receivable 522,156,250 -
11202 Allowances for Bad Debts 731,500 -
11203 Other Receivable - -
11301 Merchandise Inventory 467,708,500 -
11302 Office Supplies 3,743,750 -
11401 VAT In 106,774,850 -
11402 Prepaid Taxes 308,000,000 -
12101 Land 1,500,000,000 -
12201 Buliding At Cost 480,000,000 -
12202 Acc Depr Building - 166,000,000
12301 Office Equipment 16,800,000 -
12302 Acc Depr Office Equipment - 16,800,000
12401 Vehicles 154,800,000 -
12402 Acc Depr Vehicles - 112,875,000
21201 Account Payable - 331,857,350
21202 Accrued Payable - -
21203 Devidend Payable - -
21204 VAT Out - 134,706,250
21205 Income Taxes Payable - -
22101 Bank Loans - 360,000,000
31101 Comman Stock - 300,000,000
32101 Retained Earning - 1,458,227,620
32102 Devidend - -
38001 Income Summary - -
39999 Historical balance - -
41101 Sales Of Merchanidise - 8,140,125,000
41102 Sales Discount 50,795,375 -
41103 Sales Returns 38,062,500 -
42101 Service Income - 12,456,000
51101 Cost Of Goods Sold 6,024,415,000 -
51102 Purchases Discount - 34,888,550
61101 Wages & Salaries Expense 343,750,000 -
61102 Uncollectible Account - -
61103 Advertising Expense 7,500,000 -
61104 Depreciation Expense Vehicles 17,737,500 -
61105 Maintenance Expense 7,800,000 -
61106 Newspaper & Tabloid Expense 6,000,000 -
61107 Supplies Expense 13,365,000 -
61108 Income Taxes Expense - -
61109 Depreciation Expense Building 22,000,000 -
61110 Depreciation Expense Equipment 3,850,000 -
61111 Electricity, Telp & Water Exp 24,194,070 -
81101 Interest Revenue - 13,365,000
81999 Other Revenue - 1,327,000
91001 Bank Charge 607,500 -
91101 Interest Expense 59,400,000 -
91999 Other Expense - -
Amount 11,082,627,770 11,082,627,770
-
1 Toko Armida 289,712,500.00 (420,243,250.00)
2 Toko Lavender -
3 Toko Marvello 224,743,750.00
4 Toko Berlan 7,700,000.00
522,156,250.00
-
1 PT DHIRAMA 183,302,350.00
2 PT ANDARA 148,555,000.00
331,857,350.00
-
PT JAYATAMA MENU
Memorial Journal (ADJUSTMENT)
December 2021 Page :
-
-
PT JAYATAMA
GENERAL LEDGER
Account Number:
Account: Cash In Bank GENERAL LEDGER
11100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 892,435,975 -
31 Adjusment JM 1,401,700 60,700 893,776,975 -
11100 31 Closing JM - - 893,776,975 -
Account Number:
Account: Petty Cash GENERAL LEDGER 11200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 10,000,000 -
31 Adjusment JM - - 10,000,000 -
11200 31 Closing JM - - 10,000,000 -
Account Number:
Account: Account Receivable GENERAL LEDGER
11201
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 522,156,250 -
31 Adjusment JM - - 522,156,250 -
11201 31 Closing JM - - 522,156,250 -
Account Number:
Account: Allowances for Bad Debts GENERAL LEDGER 11202
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 731,500 -
31 Adjusment JM - 11,174,625 - 10,443,125
11202 31 Closing JM - - - 10,443,125
Account Number:
Account: Other Receivable GENERAL LEDGER 11203
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - - - -
11203 31 Closing JM - - - -
Account Number:
Account: Merchandise Inventory GENERAL LEDGER 11301
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 467,708,500 -
PT JAYATAMA
GENERAL LEDGER
31 Adjusment JM - - 467,708,500 -
11301 31 Closing JM - - 467,708,500 -
Account Number:
Account: Office Supplies GENERAL LEDGER 11302
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 3,743,750 -
31 Adjusment JM - 2,443,750 1,300,000 -
11302 31 Closing JM - - 1,300,000 -
Account Number:
Account: VAT In GENERAL LEDGER
11401
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 106,774,850 -
31 Adjusment JM - - 106,774,850 -
11401 31 Closing JM - - 106,774,850 -
Account Number:
Account: Prepaid Taxes GENERAL LEDGER 11402
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 308,000,000 -
31 Adjusment JM - 308,000,000 - -
11402 31 Closing JM - - - -
Account Number:
Account: Land GENERAL LEDGER 12101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 1,500,000,000 -
31 Adjusment JM - - 1,500,000,000 -
12101 31 Closing JM - - 1,500,000,000 -
Account Number:
Account: Buliding At Cost GENERAL LEDGER
12201
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 480,000,000 -
31 Adjusment JM - - 480,000,000 -
12201 31 Closing JM - - 480,000,000 -
Account Number:
Account: Acc Depr Building GENERAL LEDGER 12202
Balance
Date Description Ref. Debit Credit Debit Credit
PT JAYATAMA
GENERAL LEDGER
Dec 31 Opening Balance a - 166,000,000
31 Adjusment JM - 2,000,000 - 168,000,000
12202 31 Closing JM - - - 168,000,000
Account Number:
Account: Office Equipment GENERAL LEDGER 12301
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 16,800,000 -
31 Adjusment JM - - 16,800,000 -
12301 31 Closing JM - - 16,800,000 -
Account Number:
Account: Acc Depr Office Equipment GENERAL LEDGER
12302
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 16,800,000
31 Adjusment JM - 350,000 - 17,150,000
12302 31 Closing JM - - - 17,150,000
Account Number:
Account: Vehicles GENERAL LEDGER 12401
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 154,800,000 -
31 Adjusment JM - - 154,800,000 -
12401 31 Closing JM - - 154,800,000 -
Account Number:
Account: Acc Depr Vehicles GENERAL LEDGER
12402
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 112,875,000
31 Adjusment JM - 1,612,500 - 114,487,500
12402 31 Closing JM - - - 114,487,500
Account Number:
Account: Account Payable GENERAL LEDGER
21201
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 331,857,350
31 Adjusment JM - - - 331,857,350
21201 31 Closing JM - - - 331,857,350
Account Number:
Account: Accrued Payable GENERAL LEDGER 21202
PT JAYATAMA
GENERAL LEDGER
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - 31,250,000 - 31,250,000
21202 31 Closing JM - - - 31,250,000
Account Number:
Account: Devidend Payable GENERAL LEDGER 21203
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - 33,750,000 - 33,750,000
21203 31 Closing JM - - - 33,750,000
Account Number:
Account: VAT Out GENERAL LEDGER 21204
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 134,706,250
31 Adjusment JM - - - 134,706,250
21204 31 Closing JM - - - 134,706,250
Account Number:
Account: Income Taxes Payable GENERAL LEDGER
21205
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - 32,702,584 - 32,702,584
21205 31 Closing JM - - - 32,702,584
Account Number:
Account: Bank Loans GENERAL LEDGER 22101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 360,000,000
31 Adjusment JM - - - 360,000,000
22101 31 Closing JM - - - 360,000,000
Account Number:
Account: Comman Stock GENERAL LEDGER 31101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 300,000,000
31 Adjusment JM - - - 300,000,000
31101 31 Closing JM - - - 300,000,000
PT JAYATAMA
GENERAL LEDGER
Account Number:
Account: Retained Earning GENERAL LEDGER 32101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 1,458,227,620
31 Adjusment JM - - - 1,458,227,620
32101 31 Closing JM 37,500,000 1,198,242,146 - 2,618,969,766
Account Number:
Account: Devidend GENERAL LEDGER 32102
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM 37,500,000 - 37,500,000 -
32102 31 Closing JM - 37,500,000 - -
Account Number:
Account: Income Summary GENERAL LEDGER 38001
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - - - -
38001 31 Closing JM 8,203,563,250 8,203,563,250 - -
Account Number:
Account: Historical balance GENERAL LEDGER 39999
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - - - -
39999 31 Closing JM - - - -
Account Number:
Account: Sales Of Merchanidise GENERAL LEDGER 41101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 8,140,125,000
31 Adjusment JM - - - 8,140,125,000
41101 31 Closing JM 8,140,125,000 - - -
Account Number:
Account: Sales Discount GENERAL LEDGER 41102
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 50,795,375 -
31 Adjusment JM - - 50,795,375 -
41102 31 Closing JM - 50,795,375 - -
PT JAYATAMA
GENERAL LEDGER
Account Number:
Account: Sales Returns GENERAL LEDGER 41103
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 38,062,500 -
31 Adjusment JM - - 38,062,500 -
41103 31 Closing JM - 38,062,500 - -
Account Number:
Account: Service Income GENERAL LEDGER 42101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 12,456,000
31 Adjusment JM - - - 12,456,000
31 Closing JM 12,456,000 - - -
Account Number:
Account: Cost Of Goods Sold GENERAL LEDGER 51101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 6,024,415,000 -
31 Adjusment JM - - 6,024,415,000 -
31 Closing JM - 6,024,415,000 - -
Account Number:
Account: Purchases Discount GENERAL LEDGER 51102
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 34,888,550
31 Adjusment JM - - - 34,888,550
31 Closing JM 34,888,550 - - -
Account Number:
Account: Wages & Salaries Expense GENERAL LEDGER 61101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 343,750,000 -
31 Adjusment JM 31,250,000 - 375,000,000 -
31 Closing JM - 375,000,000 - -
Account Number:
Account: Uncollectible Account GENERAL LEDGER 61102
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance - -
PT JAYATAMA
GENERAL LEDGER
31 Adjusment JM 11,174,625 - 11,174,625 -
31 Closing JM - 11,174,625 - -
Account Number:
Account: Advertising Expense GENERAL LEDGER 61103
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 7,500,000 -
31 Adjusment JM - - 7,500,000 -
31 Closing JM - 7,500,000 - -
Account Number:
Account: Depreciation Expense Vehicles GENERAL LEDGER 61104
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 17,737,500 -
31 Adjusment JM 1,612,500 - 19,350,000 -
31 Closing JM - 19,350,000 - -
Account Number:
Account: Maintenance Expense GENERAL LEDGER 61105
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 7,800,000 -
31 Adjusment JM - - 7,800,000 -
31 Closing JM - 7,800,000 - -
Account Number:
Account: Newspaper & Tabloid Expense GENERAL LEDGER 61106
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 6,000,000 -
31 Adjusment JM - - 6,000,000 -
31 Closing JM - 6,000,000 - -
MENU
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PT JAYATAMA
worksheet desember 2021
Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary
ACCOUNT NAME
No. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
11100 Cash In Bank 892,435,975 - 1,401,700 60,700 893,776,975 - - -
- - 8,203,563,250 8,203,563,250
T JAYATAMA
sheet desember 2021
Balance Sheet
DEBIT CREDIT
893,776,975 -
10,000,000 -
522,156,250 -
- 10,443,125
- -
467,708,500 -
1,300,000 -
106,774,850 -
- -
1,500,000,000 -
480,000,000 -
- 168,000,000
16,800,000 -
- 17,150,000
154,800,000 -
- 114,487,500
- 331,857,350
- 31,250,000
- 33,750,000
- 134,706,250
- 32,702,584
- 360,000,000
- 300,000,000
- 1,458,227,620
4,153,316,575 2,992,574,429
4,153,316,575 2,992,574,429
T JAYATAMA
sheet desember 2021
Balance Sheet
DEBIT CREDIT
37,500,000 -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
4,190,816,575 2,992,574,429
- 1,198,242,146
4,190,816,575 4,190,816,575
T JAYATAMA
sheet desember 2021
Balance Sheet
DEBIT CREDIT
-
PT JAYATAMA
INCOME STATEMENT
For The Year Ended, December, 31, 2021
Rp (5,989,526,450)
Operating Expense:
DESCRIPTION Amount
Devidend Rp (37,500,000.00)
11202 Allowances for Bad Debts (10,443,125) (6,968,500) VAT Out 134,706,250
-
-
PT JAYATAMA
BALANCE SHEET MENU
ECEMBER, 31, 2021 and 2020
2020
352,750,000 21201
28,000,000 21202
33,750,000 21203
66,000,000 21204
22,005,000 21205
22101
502,505,000
468,000,000 22101
300,000,000 31101
1,458,227,620 32101
1,758,227,620
2,728,732,620
PT JAYATAMA
CASH FLOW STATEMENTS
For The Year Ended, December, 31, 2021
OPERATING ACTIVITIES
Income After Taxes 1,198,242,146
Depreciation Expense Vehicles 24,000,000
Depreciation Expense Building 19,350,000
Depreciation Expense Equipment 4,200,000
Bad Debts 11,174,625
Account Receivable Increase/Decrease (181,431,250)
Other Receivable Increase/Decrease -
Merchandise Inventory Increase/Decrease 44,261,620
Office Supplies Increase/Decrease 450,000
VAT In Increase/Decrease (56,774,850)
Prepaid Taxes Increase/Decrease -
Account Payable Increase/Decrease (20,892,650)
Accrued Payable Increase/Decrease 3,250,000
Devidend Payable Increase/Decrease -
VAT Out Increase/Decrease 68,706,250
Income Taxes Payable Increase/Decrease 10,697,584
Net Cash flow from operating activities 1,125,233,475
INVESTING ACTIVITIES
Purchases Of Land (700,000,000)
-
903,776,975
Operating Activities Used -
Indirect Method
Operating Activities Used
Indirect Method
PT JAYATAMA
CASH FLOW STATEMENTS
For The Year Ended, December, 31, 2021
OPERATING ACTIVITIES
Cash Inflow :
Cash receive from customer 7,950,998,125 1
Other cash receive 16,093,700 2
Amount 7,967,091,825
Cash Outflow :
Cash payment to supplier (6,022,932,330) 3
Cash payment to employee (375,000,000) 4
Cash payment to other operating (57,602,820) 5
Cash payment to finance (60,068,200) 6
Cash payment to government (326,255,000) 7
Amount (6,841,858,350)
Net Cash flow from operating activities 1,125,233,475
INVESTING ACTIVITIES
Purchases Of Land (700,000,000)
(700,000,000)
-
PT JAYATAMA
Memorial Journal (CLOSING ENTRY)
December 2021 Page :
DOC.
DATE DESCRIPTION REF DEBIT CREDIT
NO.
31-Dec-21 08/BM Sales Of Merchanidise 41101 8,140,125,000.00
Service Income 42101 12,456,000.00
Purchases Discount 51102 34,888,550.00
Interest Revenue 81101 14,766,700.00
Other Revenue 81999 1,327,000.00
Income Summary 38001 8,203,563,250.00
-
REKAPITULASI :
41101 8,140,125,000.00 -
42101 12,456,000.00 -
51102 34,888,550.00 -
81101 14,766,700.00 -
81999 1,327,000.00 -
38001 8,203,563,250.00 8,203,563,250.00
41102 - 50,795,375.00
41103 - 38,062,500.00
51101 - 6,024,415,000.00
61101 - 375,000,000.00
61102 - 11,174,625.00
61103 - 7,500,000.00
61104 - 19,350,000.00
61105 - 7,800,000.00
61106 - 6,000,000.00
61107 - 15,808,750.00
61108 - 336,952,584.10
61109 - 24,000,000.00
61110 - 4,200,000.00
61111 - 24,194,070.00
91001 - 668,200.00
91101 - 59,400,000.00
32102 - 37,500,000.00
32101 37,500,000.00 1,198,242,145.90
16,444,626,500.00 16,444,626,500.00
- -
MENU
PT JAYATAMA
CLOSING BALANCE
December 31, 2021
ACCOUNT
ACCOUNT NAME DEBIT CREDIT
NO.
11100 Cash In Bank 893,776,975 -
4,153,316,575 4,153,316,575
-
MENU
Harga Perolehan 63,300,000
Nilai Residu 3,300,000
Nilai yang disusutkan 60,000,000
14,300,000
21,300,000
2,500,000
8.520
13,750,000
16,500,000
13.20
16,250,000
17,500,000
1,250,000
12.24