Daftar Persediaan Barang Dagang per 30 Nopember 2021

Harga
Kode Nama Barang Unit Total
Satuan
LJ-1P Lemari Pajang Tipe 1 45 4,062,500 182,812,500
LJ-2P Lemari Pajang Tipe 2 42 5,937,500 249,375,000
TOTAL 432,187,500
Daftar Saldo Piutang Dagang 30 Nopember 2021

Kode Nama Pelanggan Alamat Tgl/ No. Invoice

C 001 Toko ARMIDA Jl. Proklamasi, Jakarta Utara 29 Nop. 2021

C 002 Toko LAVENDER Jl. Soetomo, Jakarta Selatan 30 Nop. 2021
C 003 Toko MARVELLO Jl. Ahmad Yani, Jakarta Barat 20 Nop. 2021
C 004 Toko BERLAN Jl. WR Supratman, Jakarta Pusat 20 Juni 2021
TOTAL
 Daftar Saldo Utang Dagang 30 Nopember 2021
Saldo termasuk
Termin Kode Nama Pemasok
PPN
2/10, n/30, 1% 249,768,750 S 001 PT DHIRAMA
2/10, n/30, 1% 228,112,500 S 002 PT ANDARA
2/10, n/30, 1% 203,568,750
2/10, n/30, 1% 15,400,000
TOTAL 696,850,000
30 Nopember 2021
Saldo termasuk
Alamat Tgl/ No. Invoice Termin
PPN
Jl. KiHajar, Jakarta Pusat 15 Nop 2021 3/15, n/45, 1% 297,343,750
Jl. Soekarno, Jakarta Timur 23 Nop 2021 3/15, n/45, 1% 325,875,000
TOTAL 623,218,750
 PT JAYATAMA
TRIAL BALANCE, NOVEMBER 30, 2021
(In IDR)

Acc. No. Account Name Debit Credit

11101 Cash in Bank 875,721,100 -
11102 Petty Cash 10,000,000 -
11201 Account Receivable 696,850,000 -
11202 Allowance for Doubtful Debt - 6,968,500
11203 Other Receivable 1,875,000 -
11301 Merchandise Inventory 432,187,500 -
11302 Office Supplies 1,525,000 -
11401 Value Added Tax - In (VAT In) - -
11402 Prepaid VAT 740,906,250 -
12101 Land 500,000,000 -
12201 Building at Cost 1,200,000,000 -
12202 Accum. Dep. - Building - 165,000,000
12301 Office Equipment at Cost 150,000,000 -
12302 Accum. Dep. - Office Equipment - 28,125,000
12401 Vehicle at Cost 270,000,000 -
12402 Accum. Dep. - Vehicle - 113,437,500
21201 Accounts Payable - 623,218,750
21202 Accrued Expense - 31,250,000
21203 Dividend Payable -
21204 Value Added Tax - Out (VAT Out) -
21205 Income Tax Payable -
22101 Bank Loans - 369,000,000
31101 Common Stock - 300,000,000
32101 Retained Earnings - 1,865,646,370
32102 Dividend - -
38001 Income Summary - -
39999 Historical Balancing -
41101 Sales of Merchandise - 7,409,062,500
41102 Sales Discounts 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 Purchase Discount - 25,112,300
61101 Wages & Salaries Expense 343,750,000 -
61102 Uncollectible Accounts 6,000,000 -
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 Tax Expense - -
61109 Depreciation Exp - Building 22,000,000 -
61110 Depreciation Exp - Equipment 3,850,000 -
61111 Electricity, Telp. & Water Expense 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 - -
Total 10,963,968,920 10,963,968,920
-
 PT JAYATAMA
PURCHASE JOURNAL
DECEMBER, 2021
( In IDR ) Page 12
Debit Credit
Invoice
Date Descrription Merchandise
Number VAT - In Account Payable
Inventory

2021
Des 9 124/AN Pembelian (PT ANDARA) 246,060,000 24,606,000 270,666,000
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 11401 21201

Recapitulation
Debit Credit
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

 PT JAYATAMA
SALES JOURNAL
DECEMBER, 2021
( In IDR ) Page 12
Debit Credit
Invoice
Date Description Account Sales Of
Number VAT - Out Freight Out
Receivable Merchandise
2021
Dec. 6 71/PJ Toko Lavender 289,712,500 263,375,000 26,337,500 -
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
bb Debit Credit
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

 PT JAYATAMA
GENERAL JOURNAL
DECEMBER, 2021
( In IDR ) Page 12
Date Invoice Description Ref. Debit Credit

2021
Des 6 71/PJ Cost of Goods Sold (Db) 51101 188,125,000
Merchandise Inventory (Cr) 11301 188,125,000
8 01/NK Sales Returns (Db) 41103 14,000,000
Value Added Tax - Out (VAT Out) (Db) 21204 1,400,000
Account Receivable (Cr) 11201 15,400,000
Merchandise Inventory (Db) 11301 10,000,000
Cost of Goods Sold (Cr) 51101 10,000,000
15 72/PJ Cost of Goods Sold (Db) 51101 145,973,050
Merchandise Inventory (Cr) 11301 145,973,050
21 01/BM Allowance for Doubtful Debt (Db) 11202 7,700,000
Account Receivable (Cr) 11201 7,700,000
22 01/ND Accounts Payable (Db) 21201 22,012,100
Merchandise Inventory (Cr) 11301 20,011,000
Value Added Tax - In (VAT In) (Cr) 11401 2,001,100
24 73/PJ Cost of Goods Sold (Db) 51101 188,184,471
Merchandise Inventory (Cr) 11301 188,184,471

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

Recapitulation
Debit Credit
Acc. No. Total Acc. No. Total
11202 7,700,000 11201 23,100,000
11301 10,000,000 11301 542,293,521
21201 22,012,100 11401 2,001,100
21204 1,400,000 51101 10,000,000
41103 14,000,000 -
51101 522,282,521 -
- -
Total 577,394,621 Total 577,394,621
 PT JAYATAMA
CASH RECEIPT JOURNAL
DECEMBER, 2021
( In IDR ) Page 12
Debit Credit
Evidence Others Others
Date Description Account
Number Cash In Bank
Account Acc. No. Total Receivable Account Acc. No. Total

2021
Des 2 01/BKM Karyawan 1,875,000 - - Other Receivable 11203 1,875,000
7 02/BKM Toko Armida 244,773,375 Sales Discounts 41102 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 11201

Recapitulation
Debit Credit
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

 PT JAYATAMA
CASH PAYMENT JOURNAL
DECEMBER, 2021
( In IDR ) Page 12
Debit Credit
Evidence Others Others
Date Description
Number Account Payable Cash In Bank
Account Acc. No. Total Account Acc. No. Total

2021
Des 1 01/BKK Bagian Gaji dan Upah Accrued Expense 21202 31,250,000 31,250,000
2 02/BKK PT Andara 325,875,000 - 316,098,750 Purchase Discount 51102 9,776,250
10 03/BKK BANK ESEMKA - 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 - Electricity, Telp. & Water Expense 61111 2,625,000 2,625,000 -
30 06/BKK Bagian 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 11101

Recapitulation
Debit Credit
Acc. No. Total Acc. No. Total
11102 3,993,750 11101 935,927,250
21201 893,884,750 51102 9,776,250
22101 9,000,000
21202 31,250,000
61111 2,625,000
91101 4,950,000

Total 945,703,500 Total 945,703,500

 PT JAYATAMA
PETTY CASH
DECEMBER, 2021
( In IDR ) Page 12
Evidence Debit Credit
Date Description
Number Account Acc. No. Total Petty Cash
2021
Des 5 01/VKK Pembelian Perlengkapan Office Supplies 11302 1,218,750 1,218,750
11 02/VKK Pembayaran biaya iklan Advertising Expense 61103 625,000 625,000
23 03/VKK Perbaikan lantai toko Maintenance Expense 61105 650,000 650,000
25 04/VKK Pembayaran biaya newspaper dan tabloid Newspaper & Tabloid Expense 61106 500,000 500,000
27 05/VKK Pembelian Perlengkapan Office Supplies 11302 1,000,000 1,000,000

Total ……………………………. 3,993,750 3,993,750

Account Number .................. 11102

Recapitulation
Debit Credit
Acc. No. Total Acc. No. Total
11302 2,218,750 11102 3,993,750
61103 625,000
61105 650,000
61106 500,000
-
-
-
Total 3,993,750 Total 3,993,750
 PT JAYATAMA
INVENTORY CARD
DECEMBER, 2021
Name : Lemari Pajang Tipe 1
Kode : LJ-1P
( In IDR ) Metode : AVERAGE
Evidence In Out Balance
Date Description
Number Unit Price Total Unit Price Total Unit Price Total
2021
Dec. 1 Balance 45 4,062,500 182,812,500
6 71/PJ Sales Credit - - - 20 4,062,500 81,250,000 25 4,062,500 101,562,500
8 01/NK Sales Return - - - (1) 4,062,500 (4,062,500) 26 4,062,500 105,625,000
9 124/AN Purchase Credit 24 4,065,000 97,560,000 - - - 50 4,063,700 203,185,000
15 72/PJ Sales Credit 14 4,063,700 56,891,800 36 4,063,700 146,293,200
20 089/Dr Purchase Credit 24 4,063,000 97,512,000 - - - 60 4,063,420 243,805,200
22 01/ND Purchase Return (2) 4,063,420 (8,126,840) - - - 58 4,063,420 235,678,360
24 73/PJ Sales Credit - - - 20 4,063,420 81,268,400 38 4,063,420 154,409,960
26 130/AN Purchase Credit 10 4,025,000 40,250,000 - - - 48 4,055,416 194,659,960
 PT JAYATAMA
INVENTORY CARD
DECEMBER, 2021
Name : Lemari Pajang Tipe 2
Kode : LJ-2P
( In IDR ) Metode : AVERAGE
Evidence In Out Balance
Date Description
Number Unit Price Total Unit Price Total Unit Price Total
2021
Dec. 1 Balance 42 5,937,500 249,375,000
6 71/PJ Sales Credit - - - 18 5,937,500 106,875,000 24 5,937,500 142,500,000
8 01/NK Sales Return - - - (1) 5,937,500 (5,937,500) 25 5,937,500 148,437,500
9 124/AN Purchase Credit 25 5,940,000 148,500,000 - - - 50 5,938,750 296,937,500
15 72/PJ Sales Credit - - - 15 5,938,750 89,081,250 35 5,938,750 207,856,250
20 089/Dr Purchase Credit 15 5,942,500 89,137,500 - - - 50 5,939,875 296,993,750
22 01/ND Purchase Return (2) 5,939,875 (11,879,750) - - - 48 5,939,875 285,114,000
24 73/PJ Sales Credit - - - 18 5,939,875 106,917,750 30 5,939,875 178,196,250
26 130/AN Purchase Credit 16 5,925,000 94,800,000 - - - 46 5,934,701 272,996,250
 PT JAYATAMA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2021
(In IDR)

Nama : Toko ARMIDA KODE : C 001

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Dec. 1 Balance - - 249,768,750
7 Bukti Kas Masuk 02/BKM - 249,768,750 - -
24 Faktur 73/PJ 289,712,500 - 289,712,500 -

289,712,500 249,768,750 289,712,500 -

Nama : Toko LAVENDER KODE : C 002

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Dec. 1 Balance - - 228,112,500
6 Faktur No. 71/PJ 289,712,500 - 517,825,000 -
8 Nota Kredit 01/NK - 15,400,000 502,425,000 -
13 Bukti Kas Masuk 03/BKM - 228,112,500 274,312,500 -
28 Bukti Kas Masuk 05/BKM - 273,772,500 540,000 -
289,712,500 517,285,000 540,000 -

Nama : Toko MARVELLO KODE : C 003

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Dec. 1 Balance - - 203,568,750
14 Bukti Kas Masuk 04/BKM - 203,568,750 - -
15 Faktur 72/PJ 224,743,750 - 224,743,750 -

224,743,750 203,568,750 224,743,750 -

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

Nama : Toko BERLAN KODE : C 004

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Dec. 1 Balance - - 15,400,000
21 Memorial 01/BM - 7,700,000 7,700,000 -

- 7,700,000 7,700,000 -
 PT JAYATAMA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2021
(In IDR)

Nama : PT DHIRAMA Kode : S 001

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Dec. 1 Balance - - - 297,343,750
17 Bukti Kas Keluar 04/BKK 297,343,750 - - -
20 Faktur 089/Dr - 205,314,450 - 205,314,450
22 Nota Debit 01/ND 22,012,100 - - 183,302,350

319,355,850 205,314,450 - 183,302,350

Nama : PT ANDARA Kode : S 002

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Dec. 1 Balance - - - 325,875,000
4 Bukti Kas Keluar 02/BKK 325,875,000 - - -
9 Faktur 124/AN - 270,666,000 - 270,666,000
26 Faktur 130/AN - 148,555,000 - 419,221,000
31 Bukti Kas Keluar 07/BKK 270,666,000 - - 148,555,000
596,541,000 419,221,000 - 148,555,000
 PT JAYATAMA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2021
(In IDR)

Code Customer Balance

C 001 Toko ARMIDA 289,712,500

C 002 Toko LAVENDER 540,000
C 003 Toko MARVELLO 224,743,750
C 004 Toko BERLAN 7,700,000
Total ……………… 522,696,250

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

Code Supplier Balance

S 001 PT DHIRAMA 183,302,350

S 002 PT ANDARA 148,555,000

Total ……………… 331,857,350

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

Code Product Balance

LJ-1P Lemari Pajang Tipe 1 194,659,960

LJ-2P Lemari Pajang Tipe 2 272,996,250
Total ……………… 467,656,210
 PT JAYATAMA
GENERAL LEDGER
DECEMBER, 2021
(In IDR)

Account Name : Cash in Bank Account Number : 11101

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - 875,721,100 -
31 Purchases Journal 12 - - 875,721,100 -
31 Sales Journal 12 - - 875,721,100 -
31 Cash Receipt Journal 12 952,642,125 - 1,828,363,225 -
31 Cash Payment Journal 12 - 935,927,250 892,435,975 -
31 Petty Cash 12 - - 892,435,975 -
31 General Journal 12 - - 892,435,975 -
31 Adjusment Journal 13 1,341,000 - 893,776,975 -
31 Closing Journal 14 - - 893,776,975 -

Account Name : Petty Cash Account Number : 11102

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - 10,000,000 -
31 Purchases Journal 12 - - 10,000,000 -
31 Sales Journal 12 - - 10,000,000 -
31 Cash Receipt Journal 12 - - 10,000,000 -
31 Cash Payment Journal 12 3,993,750 - 13,993,750 -
31 Petty Cash 12 - 3,993,750 10,000,000 -
31 General Journal 12 - - 10,000,000 -
31 Adjusment Journal 13 - - 10,000,000 -
31 Closing Journal 14 - - 10,000,000 -

Account Name : Account Receivable Account Number : 11201

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - 696,850,000 -
31 Purchases Journal 12 - - 696,850,000 -
31 Sales Journal 12 804,168,750 - 1,501,018,750 -
31 Cash Receipt Journal 12 - 955,762,500 545,256,250 -
31 Cash Payment Journal 12 - - 545,256,250 -
31 Petty Cash 12 - - 545,256,250 -
31 General Journal 12 - 23,100,000 522,156,250 -
31 Adjusment Journal 13 - - 522,156,250 -
31 Closing Journal 14 - - 522,156,250 -

Account Name : Allowance for Doubtful Debt Account Number : 11202

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - - 6,968,500
31 Purchases Journal 12 - - - 6,968,500
31 Sales Journal 12 - - - 6,968,500
31 Cash Receipt Journal 12 - - - 6,968,500
31 Cash Payment Journal 12 - - - 6,968,500
31 Petty Cash 12 - - - 6,968,500
31 General Journal 12 7,700,000 - 731,500 -
31 Adjusment Journal 13 - 11,174,625 - 10,443,125
31 Closing Journal 14 - - - 10,443,125
 PT JAYATAMA
GENERAL LEDGER
DECEMBER, 2021
(In IDR)

Account Name : Other Receivable Account Number : 11203

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - 1,875,000 -
31 Purchases Journal 12 - - 1,875,000 -
31 Sales Journal 12 - - 1,875,000 -
31 Cash Receipt Journal 12 - 1,875,000 - -
31 Cash Payment Journal 12 - - - -
31 Petty Cash 12 - - - -
31 General Journal 12 - - - -
31 Adjusment Journal 13 - - - -
31 Closing Journal 14 - - - -

Account Name : Merchandise Inventory Account Number : 11301

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - 432,187,500 -
31 Purchases Journal 12 567,759,500 - 999,947,000 -
31 Sales Journal 12 - - 999,947,000 -
31 Cash Receipt Journal 12 - - 999,947,000 -
31 Cash Payment Journal 12 - - 999,947,000 -
31 Petty Cash 12 - - 999,947,000 -
31 General Journal 12 10,000,000 542,293,521 467,653,479 -
31 Adjusment Journal 13 - - 467,653,479 -
31 Closing Journal 14 - - 467,653,479 -

Account Name : Office Supplies Account Number : 11302

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - 1,525,000 -
31 Purchases Journal 12 - - 1,525,000 -
31 Sales Journal 12 - - 1,525,000 -
31 Cash Receipt Journal 12 - - 1,525,000 -
31 Cash Payment Journal 12 - - 1,525,000 -
31 Petty Cash 12 2,218,750 - 3,743,750 -
31 General Journal 12 - - 3,743,750 -
31 Adjusment Journal 13 - 2,443,750 1,300,000 -
31 Closing Journal 14 - - 1,300,000 -

Account Name : Value Added Tax - In (VAT In) Account Number : 11401
Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - - -
31 Purchases Journal 12 56,775,950 - 56,775,950 -
31 Sales Journal 12 - - 56,775,950 -
31 Cash Receipt Journal 12 - - 56,775,950 -
31 Cash Payment Journal 12 - - 56,775,950 -
31 Petty Cash 12 - - 56,775,950 -
31 General Journal 12 - 2,001,100 54,774,850 -
 PT JAYATAMA
GENERAL LEDGER
DECEMBER, 2021
(In IDR)

31 Adjusment Journal 13 - 54,774,850 - -

31 Closing Journal 14 - - - -

Account Name : Prepaid VAT Account Number : 11402

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - 740,906,250 -
31 Purchases Journal 12 - - 740,906,250 -
31 Sales Journal 12 - - 740,906,250 -
31 Cash Receipt Journal 12 - - 740,906,250 -
31 Cash Payment Journal 12 - - 740,906,250 -
31 Petty Cash 12 - - 740,906,250 -
31 General Journal 12 - - 740,906,250 -
31 Adjusment Journal 13 - 16,931,400 723,974,850 -
31 Closing Journal 14 - - 723,974,850 -

Account Name : Land Account Number : 12101

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - 500,000,000 -
31 Purchases Journal 12 - - 500,000,000 -
31 Sales Journal 12 - - 500,000,000 -
31 Cash Receipt Journal 12 - - 500,000,000 -
31 Cash Payment Journal 12 - - 500,000,000 -
31 Petty Cash 12 - - 500,000,000 -
31 General Journal 12 - - 500,000,000 -
31 Adjusment Journal 13 - - 500,000,000 -
31 Closing Journal 14 - - 500,000,000 -

Account Name : Building at Cost Account Number : 12201

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - 1,200,000,000 -
31 Purchases Journal 12 - - 1,200,000,000 -
31 Sales Journal 12 - - 1,200,000,000 -
31 Cash Receipt Journal 12 - - 1,200,000,000 -
31 Cash Payment Journal 12 - - 1,200,000,000 -
31 Petty Cash 12 - - 1,200,000,000 -
31 General Journal 12 - - 1,200,000,000 -
31 Adjusment Journal 13 - - 1,200,000,000 -
31 Closing Journal 14 - - 1,200,000,000 -

Account Name : Accum. Dep. - Building Account Number : 12202

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - - 165,000,000
31 Purchases Journal 12 - - - 165,000,000
31 Sales Journal 12 - - - 165,000,000
31 Cash Receipt Journal 12 - - - 165,000,000
31 Cash Payment Journal 12 - - - 165,000,000
 PT JAYATAMA
GENERAL LEDGER
DECEMBER, 2021
(In IDR)

31 Petty Cash 12 - - - 165,000,000

31 General Journal 12 - - - 165,000,000
31 Adjusment Journal 13 - 5,000,000 - 170,000,000
31 Closing Journal 14 - - - 170,000,000

Account Name : Office Equipment at Cost Account Number : 12301

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - 150,000,000 -
31 Purchases Journal 12 - - 150,000,000 -
31 Sales Journal 12 - - 150,000,000 -
31 Cash Receipt Journal 12 - - 150,000,000 -
31 Cash Payment Journal 12 - - 150,000,000 -
31 Petty Cash 12 - - 150,000,000 -
31 General Journal 12 - - 150,000,000 -
31 Adjusment Journal 13 - - 150,000,000 -
31 Closing Journal 14 - - 150,000,000 -

Account Name : Accum. Dep. - Office Equipment Account Number : 12302

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - - 28,125,000
31 Purchases Journal 12 - - - 28,125,000
31 Sales Journal 12 - - - 28,125,000
31 Cash Receipt Journal 12 - - - 28,125,000
31 Cash Payment Journal 12 - - - 28,125,000
31 Petty Cash 12 - - - 28,125,000
31 General Journal 12 - - - 28,125,000
31 Adjusment Journal 13 - 3,125,000 - 31,250,000
31 Closing Journal 14 - - - 31,250,000

Account Name : Vehicle at Cost Account Number : 12401

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - 270,000,000 -
31 Purchases Journal 12 - - 270,000,000 -
31 Sales Journal 12 - - 270,000,000 -
31 Cash Receipt Journal 12 - - 270,000,000 -
31 Cash Payment Journal 12 - - 270,000,000 -
31 Petty Cash 12 - - 270,000,000 -
31 General Journal 12 - - 270,000,000 -
31 Adjusment Journal 13 - - 270,000,000 -
31 Closing Journal 14 - - 270,000,000 -

Account Name : Accum. Dep. - Vehicle Account Number : 12402

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - - 113,437,500
31 Purchases Journal 12 - - - 113,437,500
31 Sales Journal 12 - - - 113,437,500
 PT JAYATAMA
GENERAL LEDGER
DECEMBER, 2021
(In IDR)

31 Cash Receipt Journal 12 - - - 113,437,500

31 Cash Payment Journal 12 - - - 113,437,500
31 Petty Cash 12 - - - 113,437,500
31 General Journal 12 - - - 113,437,500
31 Adjusment Journal 13 - 2,812,500 - 116,250,000
31 Closing Journal 14 - - - 116,250,000

Account Name : Accounts Payable Account Number : 21201

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - - 623,218,750
31 Purchases Journal 12 - 624,535,450 - 1,247,754,200
31 Sales Journal 12 - - - 1,247,754,200
31 Cash Receipt Journal 12 - - - 1,247,754,200
31 Cash Payment Journal 12 893,884,750 - - 353,869,450
31 Petty Cash 12 - - - 353,869,450
31 General Journal 12 22,012,100 - - 331,857,350
31 Adjusment Journal 13 - - - 331,857,350
31 Closing Journal 14 - - - 331,857,350

Account Name : Accrued Expense Account Number : 21202

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - - 31,250,000
31 Purchases Journal 12 - - - 31,250,000
31 Sales Journal 12 - - - 31,250,000
31 Cash Receipt Journal 12 - - - 31,250,000
31 Cash Payment Journal 12 31,250,000 - - -
31 Petty Cash 12 - - - -
31 General Journal 12 - - - -
31 Adjusment Journal 13 - 31,250,000 - 31,250,000
31 Closing Journal 14 - - - 31,250,000

Account Name : Dividend Payable Account Number : 21203

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - - -
31 Purchases Journal 12 - - - -
31 Sales Journal 12 - - - -
31 Cash Receipt Journal 12 - - - -
31 Cash Payment Journal 12 - - - -
31 Petty Cash 12 - - - -
31 General Journal 12 - - - -
31 Adjusment Journal 13 - 33,750,000 - 33,750,000
31 Closing Journal 14 - - - 33,750,000

Account Name : Value Added Tax - Out (VAT Out) Account Number : 21204
Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - - -
 PT JAYATAMA
GENERAL LEDGER
DECEMBER, 2021
(In IDR)

31 Purchases Journal 12 - - - -
31 Sales Journal 12 - 73,106,250 - 73,106,250
31 Cash Receipt Journal 12 - - - 73,106,250
31 Cash Payment Journal 12 - - - 73,106,250
31 Petty Cash 12 - - - 73,106,250
31 General Journal 12 1,400,000 - - 71,706,250
31 Adjusment Journal 13 71,706,250 - - -
31 Closing Journal 14 - - - -

Account Name : Income Tax Payable Account Number : 21205

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - - -
31 Purchases Journal 12 - - - -
31 Sales Journal 12 - - - -
31 Cash Receipt Journal 12 - - - -
31 Cash Payment Journal 12 - - - -
31 Petty Cash 12 - - - -
31 General Journal 12 - - - -
31 Adjusment Journal 13 - 115,947,125 - 115,947,125
31 Closing Journal 14 - - - 115,947,125

Account Name : Bank Loans Account Number : 22101

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - - 369,000,000
31 Purchases Journal 12 - - - 369,000,000
31 Sales Journal 12 - - - 369,000,000
31 Cash Receipt Journal 12 - - - 369,000,000
31 Cash Payment Journal 12 9,000,000 - - 360,000,000
31 Petty Cash 12 - - - 360,000,000
31 General Journal 12 - - - 360,000,000
31 Adjusment Journal 13 - - - 360,000,000
31 Closing Journal 14 - - - 360,000,000

Account Name : Common Stock Account Number : 31101

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - - 300,000,000
31 Purchases Journal 12 - - - 300,000,000
31 Sales Journal 12 - - - 300,000,000
31 Cash Receipt Journal 12 - - - 300,000,000
31 Cash Payment Journal 12 - - - 300,000,000
31 Petty Cash 12 - - - 300,000,000
31 General Journal 12 - - - 300,000,000
31 Adjusment Journal 13 - - - 300,000,000
31 Closing Journal 14 - - - 300,000,000

Account Name : Retained Earnings Account Number : 32101

Balance
Date Description Ref Debit Credit
Debit Credit
 PT JAYATAMA
GENERAL LEDGER
DECEMBER, 2021
(In IDR)

2021
Des 1 Balance V - - - 1,865,646,370
31 Purchases Journal 12 - - - 1,865,646,370
31 Sales Journal 12 - - - 1,865,646,370
31 Cash Receipt Journal 12 - - - 1,865,646,370
31 Cash Payment Journal 12 - - - 1,865,646,370
31 Petty Cash 12 - - - 1,865,646,370
31 General Journal 12 - - - 1,865,646,370
31 Adjusment Journal 13 - - - 1,865,646,370
31 Closing Journal 14 - - - 1,865,646,370

Account Name : Dividend Account Number : 32102

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - - -
31 Purchases Journal 12 - - - -
31 Sales Journal 12 - - - -
31 Cash Receipt Journal 12 - - - -
31 Cash Payment Journal 12 - - - -
31 Petty Cash 12 - - - -
31 General Journal 12 - - - -
31 Adjusment Journal 13 37,500,000 - 37,500,000 -
31 Closing Journal 14 - - 37,500,000 -

Account Name : Income Summary Account Number : 38001

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - - -
31 Purchases Journal 12 - - - -
31 Sales Journal 12 - - - -
31 Cash Receipt Journal 12 - - - -
31 Cash Payment Journal 12 - - - -
31 Petty Cash 12 - - - -
31 General Journal 12 - - - -
31 Adjusment Journal 13 - - - -
31 Closing Journal 14 - - - -

Account Name : Historical Balancing Account Number : 39999

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - - -
31 Purchases Journal 12 - - - -
31 Sales Journal 12 - - - -
31 Cash Receipt Journal 12 - - - -
31 Cash Payment Journal 12 - - - -
31 Petty Cash 12 - - - -
31 General Journal 12 - - - -
31 Adjusment Journal 13 - - - -
31 Closing Journal 14 - - - -

Account Name : Sales of Merchandise Account Number : 41101

 PT JAYATAMA
GENERAL LEDGER
DECEMBER, 2021
(In IDR)

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - - 7,409,062,500
31 Purchases Journal 12 - - - 7,409,062,500
31 Sales Journal 12 - 731,062,500 - 8,140,125,000
31 Cash Receipt Journal 12 - - - 8,140,125,000
31 Cash Payment Journal 12 - - - 8,140,125,000
31 Petty Cash 12 - - - 8,140,125,000
31 General Journal 12 - - - 8,140,125,000
31 Adjusment Journal 13 - - - 8,140,125,000
31 Closing Journal 14 - - - 8,140,125,000

Account Name : Sales Discounts Account Number : 41102

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - 45,800,000 -
31 Purchases Journal 12 - - 45,800,000 -
31 Sales Journal 12 - - 45,800,000 -
31 Cash Receipt Journal 12 4,995,375 - 50,795,375 -
31 Cash Payment Journal 12 - - 50,795,375 -
31 Petty Cash 12 - - 50,795,375 -
31 General Journal 12 - - 50,795,375 -
31 Adjusment Journal 13 - - 50,795,375 -
31 Closing Journal 14 - - 50,795,375 -

Account Name : Sales Returns Account Number : 41103

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - 24,062,500 -
31 Purchases Journal 12 - - 24,062,500 -
31 Sales Journal 12 - - 24,062,500 -
31 Cash Receipt Journal 12 - - 24,062,500 -
31 Cash Payment Journal 12 - - 24,062,500 -
31 Petty Cash 12 - - 24,062,500 -
31 General Journal 12 14,000,000 - 38,062,500 -
31 Adjusment Journal 13 - - 38,062,500 -
31 Closing Journal 14 - - 38,062,500 -

Account Name : Service Income Account Number : 42101

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - - 12,456,000
31 Purchases Journal 12 - - - 12,456,000
31 Sales Journal 12 - - - 12,456,000
31 Cash Receipt Journal 12 - - - 12,456,000
31 Cash Payment Journal 12 - - - 12,456,000
31 Petty Cash 12 - - - 12,456,000
31 General Journal 12 - - - 12,456,000
31 Adjusment Journal 13 - - - 12,456,000
31 Closing Journal 14 - - - 12,456,000
 PT JAYATAMA
GENERAL LEDGER
DECEMBER, 2021
(In IDR)

Account Name : Cost of Goods Sold Account Number : 51101

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - 5,512,187,500 -
31 Purchases Journal 12 - - 5,512,187,500 -
31 Sales Journal 12 - - 5,512,187,500 -
31 Cash Receipt Journal 12 - - 5,512,187,500 -
31 Cash Payment Journal 12 - - 5,512,187,500 -
31 Petty Cash 12 - - 5,512,187,500 -
31 General Journal 12 522,282,521 10,000,000 6,024,470,021 -
31 Adjusment Journal 13 - - 6,024,470,021 -
31 Closing Journal 14 - - 6,024,470,021 -

Account Name : Purchase Discount Account Number : 51102

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - - 25,112,300
31 Purchases Journal 12 - - - 25,112,300
31 Sales Journal 12 - - - 25,112,300
31 Cash Receipt Journal 12 - - - 25,112,300
31 Cash Payment Journal 12 - 9,776,250 - 34,888,550
31 Petty Cash 12 - - - 34,888,550
31 General Journal 12 - - - 34,888,550
31 Adjusment Journal 13 - - - 34,888,550
31 Closing Journal 14 - - - 34,888,550

Account Name : Wages & Salaries Expense Account Number : 61101

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - 343,750,000 -
31 Purchases Journal 12 - - 343,750,000 -
31 Sales Journal 12 - - 343,750,000 -
31 Cash Receipt Journal 12 - - 343,750,000 -
31 Cash Payment Journal 12 - - 343,750,000 -
31 Petty Cash 12 - - 343,750,000 -
31 General Journal 12 - - 343,750,000 -
31 Adjusment Journal 13 31,250,000 - 375,000,000 -
31 Closing Journal 14 - - 375,000,000 -

Account Name : Uncollectible Accounts Account Number : 61102

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - 6,000,000 -
31 Purchases Journal 12 - - 6,000,000 -
31 Sales Journal 12 - - 6,000,000 -
31 Cash Receipt Journal 12 - - 6,000,000 -
31 Cash Payment Journal 12 - - 6,000,000 -
31 Petty Cash 12 - - 6,000,000 -
31 General Journal 12 - - 6,000,000 -
31 Adjusment Journal 13 11,174,625 - 17,174,625 -
 PT JAYATAMA
GENERAL LEDGER
DECEMBER, 2021
(In IDR)

31 Closing Journal 14 - - 17,174,625 -

Account Name : Advertising Expense Account Number : 61103

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - 6,875,000 -
31 Purchases Journal 12 - - 6,875,000 -
31 Sales Journal 12 - - 6,875,000 -
31 Cash Receipt Journal 12 - - 6,875,000 -
31 Cash Payment Journal 12 - - 6,875,000 -
31 Petty Cash 12 625,000 - 7,500,000 -
31 General Journal 12 - - 7,500,000 -
31 Adjusment Journal 13 - - 7,500,000 -
31 Closing Journal 14 - - 7,500,000 -

Account Name : Depreciation Expense - Vehicles Account Number : 61104

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - 17,737,500 -
31 Purchases Journal 12 - - 17,737,500 -
31 Sales Journal 12 - - 17,737,500 -
31 Cash Receipt Journal 12 - - 17,737,500 -
31 Cash Payment Journal 12 - - 17,737,500 -
31 Petty Cash 12 - - 17,737,500 -
31 General Journal 12 - - 17,737,500 -
31 Adjusment Journal 13 2,812,500 - 20,550,000 -
31 Closing Journal 14 - - 20,550,000 -

Account Name : Maintenance Expense Account Number : 61105

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - 7,150,000 -
31 Purchases Journal 12 - - 7,150,000 -
31 Sales Journal 12 - - 7,150,000 -
31 Cash Receipt Journal 12 - - 7,150,000 -
31 Cash Payment Journal 12 - - 7,150,000 -
31 Petty Cash 12 650,000 - 7,800,000 -
31 General Journal 12 - - 7,800,000 -
31 Adjusment Journal 13 - - 7,800,000 -
31 Closing Journal 14 - - 7,800,000 -

Account Name : Newspaper & Tabloid Expense Account Number : 61106

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - 5,500,000 -
31 Purchases Journal 12 - - 5,500,000 -
31 Sales Journal 12 - - 5,500,000 -
31 Cash Receipt Journal 12 - - 5,500,000 -
31 Cash Payment Journal 12 - - 5,500,000 -
31 Petty Cash 12 500,000 - 6,000,000 -
 PT JAYATAMA
GENERAL LEDGER
DECEMBER, 2021
(In IDR)

31 General Journal 12 - - 6,000,000 -

31 Adjusment Journal 13 - - 6,000,000 -
31 Closing Journal 14 - - 6,000,000 -

Account Name : Supplies Expense Account Number : 61107

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - 13,365,000 -
31 Purchases Journal 12 - - 13,365,000 -
31 Sales Journal 12 - - 13,365,000 -
31 Cash Receipt Journal 12 - - 13,365,000 -
31 Cash Payment Journal 12 - - 13,365,000 -
31 Petty Cash 12 - - 13,365,000 -
31 General Journal 12 - - 13,365,000 -
31 Adjusment Journal 13 2,443,750 - 15,808,750 -
31 Closing Journal 14 - - 15,808,750 -

Account Name : Income Tax Expense Account Number : 61108

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - - -
31 Purchases Journal 12 - - - -
31 Sales Journal 12 - - - -
31 Cash Receipt Journal 12 - - - -
31 Cash Payment Journal 12 - - - -
31 Petty Cash 12 - - - -
31 General Journal 12 - - - -
31 Adjusment Journal 13 112,197,125 - 112,197,125 -
31 Closing Journal 14 - - 112,197,125 -

Account Name : Depreciation Exp - Building Account Number : 61109

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - 22,000,000 -
31 Purchases Journal 12 - - 22,000,000 -
31 Sales Journal 12 - - 22,000,000 -
31 Cash Receipt Journal 12 - - 22,000,000 -
31 Cash Payment Journal 12 - - 22,000,000 -
31 Petty Cash 12 - - 22,000,000 -
31 General Journal 12 - - 22,000,000 -
31 Adjusment Journal 13 5,000,000 - 27,000,000 -
31 Closing Journal 14 - - 27,000,000 -

Account Name : Depreciation Exp - Equipment Account Number : 61110

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - 3,850,000 -
31 Purchases Journal 12 - - 3,850,000 -
31 Sales Journal 12 - - 3,850,000 -
31 Cash Receipt Journal 12 - - 3,850,000 -
 PT JAYATAMA
GENERAL LEDGER
DECEMBER, 2021
(In IDR)

31 Cash Payment Journal 12 - - 3,850,000 -

31 Petty Cash 12 - - 3,850,000 -
31 General Journal 12 - - 3,850,000 -
31 Adjusment Journal 13 3,125,000 - 6,975,000 -
31 Closing Journal 14 - - 6,975,000 -

Account Name : Electricity, Telp. & Water Expense Account Number : 61111
Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - 21,569,070 -
31 Purchases Journal 12 - - 21,569,070 -
31 Sales Journal 12 - - 21,569,070 -
31 Cash Receipt Journal 12 - - 21,569,070 -
31 Cash Payment Journal 12 2,625,000 - 24,194,070 -
31 Petty Cash 12 - - 24,194,070 -
31 General Journal 12 - - 24,194,070 -
31 Adjusment Journal 13 - - 24,194,070 -
31 Closing Journal 14 - - 24,194,070 -

Account Name : Interest Revenue Account Number : 81101

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - - 13,365,000
31 Purchases Journal 12 - - - 13,365,000
31 Sales Journal 12 - - - 13,365,000
31 Cash Receipt Journal 12 - - - 13,365,000
31 Cash Payment Journal 12 - - - 13,365,000
31 Petty Cash 12 - - - 13,365,000
31 General Journal 12 - - - 13,365,000
31 Adjusment Journal 13 - 1,401,700 - 14,766,700
31 Closing Journal 14 - - - 14,766,700

Account Name : Other Revenue Account Number : 81999

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - - 1,327,000
31 Purchases Journal 12 - - - 1,327,000
31 Sales Journal 12 - - - 1,327,000
31 Cash Receipt Journal 12 - - - 1,327,000
31 Cash Payment Journal 12 - - - 1,327,000
31 Petty Cash 12 - - - 1,327,000
31 General Journal 12 - - - 1,327,000
31 Adjusment Journal 13 - - - 1,327,000
31 Closing Journal 14 - - - 1,327,000

Account Name : Bank Charge Account Number : 91001

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - 607,500 -
31 Purchases Journal 12 - - 607,500 -
 PT JAYATAMA
GENERAL LEDGER
DECEMBER, 2021
(In IDR)

31 Sales Journal 12 - - 607,500 -

31 Cash Receipt Journal 12 - - 607,500 -
31 Cash Payment Journal 12 - - 607,500 -
31 Petty Cash 12 - - 607,500 -
31 General Journal 12 - - 607,500 -
31 Adjusment Journal 13 60,700 - 668,200 -
31 Closing Journal 14 - - 668,200 -

Account Name : Interest Expense Account Number : 91101

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - 54,450,000 -
31 Purchases Journal 12 - - 54,450,000 -
31 Sales Journal 12 - - 54,450,000 -
31 Cash Receipt Journal 12 - - 54,450,000 -
31 Cash Payment Journal 12 4,950,000 - 59,400,000 -
31 Petty Cash 12 - - 59,400,000 -
31 General Journal 12 - - 59,400,000 -
31 Adjusment Journal 13 - - 59,400,000 -
31 Closing Journal 14 - - 59,400,000 -

Account Name : Other Expense Account Number : 91999

Balance
Date Description Ref Debit Credit
Debit Credit
2021
Des 1 Balance V - - - -
31 Purchases Journal 12 - - - -
31 Sales Journal 12 - - - -
31 Cash Receipt Journal 12 - - - -
31 Cash Payment Journal 12 - - - -
31 Petty Cash 12 - - - -
31 General Journal 12 - - - -
31 Adjusment Journal 13 - - - -
31 Closing Journal 14 - - - -
 PT JAYATAMA
TRIAL BALANCE
DECEMBER, 2021
(In IDR)

Code Account Name Debit Credit

11101 Cash in Bank 892,435,975 -
11102 Petty Cash 10,000,000 -
11201 Account Receivable 522,156,250 -
11202 Allowance for Doubtful Debt 731,500 -
11203 Other Receivable - -
11301 Merchandise Inventory 467,653,479 -
11302 Office Supplies 3,743,750 -
11401 Value Added Tax - In (VAT In) 54,774,850 -
11402 Prepaid VAT 740,906,250 -
12101 Land 500,000,000 -
12201 Building at Cost 1,200,000,000 -
12202 Accum. Dep. - Building - 165,000,000
12301 Office Equipment at Cost 150,000,000 -
12302 Accum. Dep. - Office Equipment - 28,125,000
12401 Vehicle at Cost 270,000,000 -
12402 Accum. Dep. - Vehicle - 113,437,500
21201 Accounts Payable - 331,857,350
21202 Accrued Expense - -
21203 Dividend Payable - -
21204 Value Added Tax - Out (VAT Out) - 71,706,250
21205 Income Tax Payable - -
22101 Bank Loans - 360,000,000
31101 Common Stock - 300,000,000
32101 Retained Earnings - 1,865,646,370
32102 Dividend - -
38001 Income Summary - -
39999 Historical Balancing - -
41101 Sales of Merchandise - 8,140,125,000
41102 Sales Discounts 50,795,375 -
41103 Sales Returns 38,062,500 -
42101 Service Income - 12,456,000
51101 Cost of Goods Sold 6,024,470,021 -
51102 Purchase Discount - 34,888,550
61101 Wages & Salaries Expense 343,750,000 -
61102 Uncollectible Accounts 6,000,000 -
61103 Advertising Expense 7,500,000 -
61104 Depreciation Expense - Vehicles 17,737,500 -
61105 Maintenance Expense 7,800,000 -
Code Account Name Debit Credit
61106 Newspaper & Tabloid Expense 6,000,000 -
61107 Supplies Expense 13,365,000 -
61108 Income Tax Expense - -
61109 Depreciation Exp - Building 22,000,000 -
61110 Depreciation Exp - Equipment 3,850,000 -
61111 Electricity, Telp. & Water Expense 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 - -

Total 11,437,934,020 11,437,934,020

 ………………………………………….
ADJUSMENT JOURNAL
……………………….
Date Accoungt Name Ref Debit Credit

31 Cash in Bank (Db) 11101 1,341,000

Bank Charge (Db) 91001 60,700
Interest Revenue (Cr) 81101 1,401,700

31 Supplies Expense (Db) 61107 2,443,750

Office Supplies (Cr) 11302 2,443,750
Uncollectible Accounts (Db) 61102 11,174,625 `
Allowance for Doubtful Debt (Cr) 11202 11,174,625

31 Depreciation Exp - Building (Db) 61109 5,000,000

Accum. Dep. - Building (Cr) 12202 5,000,000
Depreciation Exp - Equipment (Db) 61110 3,125,000
Accum. Dep. - Office Equipment (Cr) 12302 3,125,000
Depreciation Expense - Vehicles (Db) 61104 2,812,500
Accum. Dep. - Vehicle (Cr) 12402 2,812,500

31 Wages & Salaries Expense (Db) 61101 31,250,000

Accrued Expense (Cr) 21202 31,250,000

31 Dividend (Db) 32102 37,500,000

Dividend Payable (Cr) 21203 33,750,000
Income Tax Payable (Cr) 21205 3,750,000

31 Value Added Tax - Out (VAT Out) (Db) 21204 71,706,250

Prepaid VAT (Cr) 11402 16,931,400
Value Added Tax - In (VAT In) (Cr) 11401 54,774,850

31 Income Tax Expense (Db) 61108 112,197,125

Income Tax Payable (Cr) 21205 112,197,125

Total …....... 278,610,950 278,610,950

Recapitulation
Debit Credit
Acc. No. Total Acc. No. Total
11101 1,341,000 11202 11,174,625
21204 71,706,250 11302 2,443,750
32102 37,500,000 11401 54,774,850
61101 31,250,000 11402 16,931,400
61102 11,174,625 12202 5,000,000
61104 2,812,500 12302 3,125,000
61107 2,443,750 12402 2,812,500
61108 112,197,125 21202 31,250,000
61109 5,000,000 21203 33,750,000
61110 3,125,000 21205 115,947,125
91001 60,700 81101 1,401,700
-
- -
Total 278,610,950 Total 278,610,950
 …………………………………..
WORK SHEET
………………………
(In IDR)
Trial Balance Adjusment Entry Adjusted Trial Balance Income Statement Balance Sheet
Acc. No. Account Name
Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
11101 Cash in Bank #VALUE! - 1,341,000 - #VALUE! #VALUE! - - #VALUE! #VALUE!
11102 Petty Cash 10,000,000 - - - 10,000,000 - - - 10,000,000 -
11201 Account Receivable 522,156,250 - - - 522,156,250 - - - 522,156,250 -
11202 Allowance for Doubtful Debt 731,500 - - 11,174,625 - 10,443,125 - - - 10,443,125
11203 Other Receivable - - - - - - - - - -
11301 Merchandise Inventory 467,653,479 - - - 467,653,479 - - - 467,653,479 -
11302 Office Supplies 3,743,750 - - 2,443,750 1,300,000 - - - 1,300,000 -
11401 Value Added Tax - In (VAT In) 54,774,850 - - 54,774,850 - - - - - -
11402 Prepaid VAT 740,906,250 - - 16,931,400 723,974,850 - - - 723,974,850 -
12101 Land 500,000,000 - - - 500,000,000 - - - 500,000,000 -
12201 Building at Cost 1,200,000,000 - - - 1,200,000,000 - - - 1,200,000,000 -
12202 Accum. Dep. - Building - 165,000,000 - 5,000,000 - 170,000,000 - - - 170,000,000
12301 Office Equipment at Cost 150,000,000 - - - 150,000,000 - - - 150,000,000 -
12302 Accum. Dep. - Office Equipment - 28,125,000 - 3,125,000 - 31,250,000 - - - 31,250,000
12401 Vehicle at Cost 270,000,000 - - - 270,000,000 - - - 270,000,000 -
12402 Accum. Dep. - Vehicle - 113,437,500 - 2,812,500 - 116,250,000 - - - 116,250,000

21201 Accounts Payable - 331,857,350 - - - 331,857,350 - - - 331,857,350

21202 Accrued Expense - - - 31,250,000 - 31,250,000 - - - 31,250,000
21203 Dividend Payable - - - 33,750,000 - 33,750,000 - - - 33,750,000
Value Added Tax - Out (VAT
21204 - 71,706,250 71,706,250 - - - - - - -
Out)
21205 Income Tax Payable - - - 115,947,125 - 115,947,125 - - - 115,947,125

22101 Bank Loans - 360,000,000 - - - 360,000,000 - - - 360,000,000

31101 Common Stock - 300,000,000 - - - 300,000,000 - - - 300,000,000
32101 Retained Earnings - 1,865,646,370 - - - 1,865,646,370 - - - 1,865,646,370
32102 Dividend - - 37,500,000 - 37,500,000 - - - 37,500,000 -
38001 Income Summary - - - - - - - - - -
39999 Historical Balancing - - - - - - - - - -
 ………………………………………………..
INCOME STATEMENT
…………………………….
(In IDR)

Revenues from Operation

41101 Sales of Merchandise 8,140,125,000
41102 Sales Discounts (50,795,375)
41103 Sales Returns (38,062,500)
Total Revenue of Sales 8,051,267,125
42101 Service Income 12,456,000
8,063,723,125
51101 Cost of Goods Sold 6,024,470,021
51102 Purchase Discount (34,888,550)
5,989,581,471
Gross Profit 2,074,141,654
Operating Expenses
61101 Wages & Salaries Expense 375,000,000
61102 Uncollectible Accounts 17,174,625
61103 Advertising Expense 7,500,000
61104 Depreciation Expense - Vehicles 20,550,000
61105 Maintenance Expense 7,800,000
61106 Newspaper & Tabloid Expense 6,000,000
61107 Supplies Expense 15,808,750
61109 Depreciation Exp - Building 27,000,000
61110 Depreciation Exp - Equipment 6,975,000
61119 Electricity, Telp. & Water Expense 24,194,070
Total Operating Expense 508,002,445
Operating Profit 1,566,139,209
Other Revenue and Expense
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 -
Total Other Revenue and Expense (43,974,500)
Income Before Tax 1,522,164,709
Tax Income 112,197,125
Income Later Tax 1,409,967,584

Income Tax Expense 112,197,125

Income Tax Payable 112,197,125

352,491,896
176,245,948

PERHITUNGAN PAJAK PENGHASILAN

Bagian Penghasilan Kena Pajak dengan Fasilitas:

= ([Batas Peredaran Bruto yang mendapatkan fasilitas tarif /Peredaran Bruto] x Penghasilan Kena Pajak)
= (Rp. 4.800.000.000 : Rp. 8.140.125,00) x Rp. 1.522.164.000,00
= Rp. 897.577.371

PPh untuk Bagian yang difasilitasi :

= (Pengurangan Tarif x Tarif PPh x Penghasilan Kena Pajak dengan Fasilitas)
= 50% x 25% x Rp. 84.000.000
= Rp 112.197.125
 ……………………………………..
STATEMENT OF RETAINED EARNING
…………………………….
(In IDR)

Retained earning at December 1, 2021 1,865,646,370

Net Income for the year ended December 31, 2021 1,409,967,584
Devidends paid to Shareholder 37,500,000
1,372,467,584
Retained earning at December 31, 2021 3,238,113,954
 ……………………………………
STATEMENT OF FINANCIAL POSITION
………………………………
(In IDR)

Current Assets Current Liabilities

11101 Cash in Bank #VALUE! Accounts Payable 331,857,350
11102 Cash in Bank 10,000,000 Accrued Expense 31,250,000
11201 Account Receivable 522,156,250 Dividend Payable 33,750,000
11202 Allowance for Doubtful Debt (10,443,125) - Value Added Tax - Out (VAT Out) -
511,713,125 Income Tax Payable 115,947,125
11203 Other Receivable -
11301 Merchandise Inventory 467,653,479 512,804,475
11302 Office Supplies 1,300,000
11401 Value Added Tax - In (VAT In) - Non Current Liabilities
11402 Prepaid VAT 723,974,850 Bank Loans 360,000,000
Total Current Assets #VALUE!

Non Current Assets Equity

12101 Land 500,000,000 Common Stock 300,000,000
12201 Building at Cost 1,200,000,000 Retained Earnings 3,238,113,954
12202 Accum. Dep. - Building (170,000,000) Dividend -
1,030,000,000 3,538,113,954
12301 Office Equipment at Cost 150,000,000
12302 Accum. Dep. - Office Equipment (31,250,000)
118,750,000
12401 Vehicle at Cost 270,000,000
12402 Accum. Dep. - Vehicle (116,250,000)
153,750,000
Total Non Current Asset 1,802,500,000

Total Assets #VALUE! 4,410,918,429

#VALUE! #VALUE!
 ……………………………….
STATEMENT OF CASH FLOW
………………………….

Cash Flow from Operating Activities

Account Receivable 950,767,125
Interest Revenue 1,401,700
Accounts Payable 892,009,750
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
PPN Payable #REF!
#REF!
Arus Kas Bersih dari Aktivitas Operasi : #REF!
Arus Kas dari Aktivitas Investasi :
#REF!
Arus Kas Bersih dari Aktivitas Investasi : #REF!
Arus Kas dari Aktivitas Pembiayaan :
1,865,646,370
(37,500,000)

Arus Kas Bersih dari Aktivitas Pembiayaan : 1,828,146,370

Penambahan Kas Bersih #REF!
Saldo kas, 1 Desember 2018 -
Saldo kas, 31 Desember 2018 #REF!
 Description Balance
Cash Flows from Operating Activities
Cash from Sales 950,767,125
Interest Revenue 1,401,700
Cash to COGS (884,108,500)
Advertising Expense (625,000)
Maintenance Expense (650,000)
Newspaper & Tabloid Expense (500,000)
Electricity, Telp. & Water Expense (2,625,000)
Bank Charge (60,700)
Interest Expense (4,950,000)
Operating Profit(Loss) before changes in operating assets and liabilities 58,649,625
Decrease (increase) in operating assets
Other Receivable 1,875,000
Office Supplies (2,218,750)
Total Decrease (increase) in operating assets (343,750)
Increase (decrease) in operating liabilities
Accrued Expense (31,250,000)
Total Increase (decrease) in operating liabilities (31,250,000)
Net Cash (used in) / Provided by operating activities 27,055,875
Cash Flows from Investing Activities
Net cash provided by / (used in) investing activities -
Cash Flows from financing Activities
OPENING BALANCE EQUITY 885,721,100
Bank Loans (9,000,000)
Net Cash provided by / (used in) financing activities 876,721,100
Net Cash provided / (used in) in this period 903,776,975
Cash & equivalent at the Beginning of Period -
Cash & equivalent at the End of period 903,776,975
 ……………………………….
CLOSING JOURNAL
…………………….

Date Description Ref Debit Credit

2021
Dec. Allowance for Doubtful Debt (Db) 11202 234
Petty Cash (Cr) 11102 5,432

Total 234 5,432

Recapitulation
Debit Credit
Acc. No. Total Acc. No. Total
- -
- -
- -
- -
- -
- -
TOTAL - TOTAL -
 ………………………………..
POST CLOSING TRIAL BALANCE
…………………………..
(In IDR)

Acc. No. Account Name Debit Credit

11101 Cash in Bank #VALUE! #VALUE!

11102 Petty Cash 10,000,000 -
11201 Account Receivable 522,156,250 -
11202 Allowance for Doubtful Debt - 10,443,125
11203 Other Receivable - -
11301 Merchandise Inventory 467,653,479 -
11302 Office Supplies 1,300,000 -
11401 Value Added Tax - In (VAT In) - -
11402 Prepaid VAT 723,974,850 -
12101 Land 500,000,000 -
12201 Building at Cost 1,200,000,000 -
12202 Accum. Dep. - Building - 170,000,000
12301 Office Equipment at Cost 150,000,000 -
12302 Accum. Dep. - Office Equipment - 31,250,000
12401 Vehicle at Cost 270,000,000 -
12402 Accum. Dep. - Vehicle - 116,250,000
21201 Accounts Payable - 331,857,350
21202 Accrued Expense - 31,250,000
21203 Dividend Payable - 33,750,000
21204 Value Added Tax - Out (VAT Out) - -
21205 Income Tax Payable - 115,947,125
22101 Bank Loans - 360,000,000
31101 Common Stock - 300,000,000
32101 Retained Earnings - 3,238,113,954

Total ........................ #VALUE! #VALUE!

#VALUE!