PT JAYATAMA

PURCHASE JOURNAL
DECEMBER, 2021
( In Rupiah )

DEBIT
INVOICE
DATE DESCRIPTION REF
NO MERCHANDISE
VAT-IN
INVENTORY

2021
DEC

TOTAL……………. - -
ACCOUNT NUMBER ……………

RECAPITULATION
DEBIT
ACC. NO TOTAL

TOTAL
PT JAYATAMA
RCHASE JOURNAL
DECEMBER, 2021
Page 01

DEBIT CREDIT

ACCOUNT
FREIGHT IN
PAYABLE

- -

RECAPITULATION
CREDIT
ACC. NO TOTAL

TOTAL
 PT JAYATAMA
SALES JOURNAL
DECEMBER, 2021
( In Rupiah )
DEBIT CRE
DATE INVOICE NO DESCRIPTION REF ACCOUNT SALES OF
RECEIVABLE MERCHANDISE

2021
DEC

TOTAL …………… - -
ACCOUNT NUMBER…………….

RECAPITULATIO
DEBIT
ACC. NO TOTAL

TOTAL
JAYATAMA
LES JOURNAL
ECEMBER, 2021
Page 01
CREDIT

VAT-OUT FREIGHT OUT

- -

RECAPITULATION
KREDIT
ACC. NO TOTAL

TOTAL
 PT JAYATAMA
GENERAL JOURNAL
DECEMBER 2021
( In Rupiah ) Page 01
Pos
Date Invoice Description Debit Credit
Ref
2021
DEC

TOTAL …………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 PT JAYATAMA
CASH RECEIPT JOURNAL
DECEMBER, 2021
( In Rupiah )
DEBIT

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

2021
DEC

TOTAL …………………
ACCOUNT NUMBER………………….

RECA
DEBIT
ACC. NO

TOTAL
 PT JAYATAMA
CASH RECEIPT JOURNAL
DECEMBER, 2021
Page 01
CREDIT
OTHERS

ACCOUNT ACC. NO TOTAL

RECAPITULATION
DEBIT KREDIT
TOTAL ACC. NO TOTAL

TOTAL
 PT JAYATAMA
CASH PAYMENT JOURNAL
DECEMBER, 2021
( In Rupiah )
DEBIT
EVIDENCE OTHERS
DATE DESCRIPTION REF ACCOUNT
NO. ACC CASH IN BANK
PAYABLE ACCOUNT TOTAL
NO.
2021
DEC

TOTAL …………………

ACCOUNT NUMBER………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
PT JAYATAMA
SH PAYMENT JOURNAL
DECEMBER, 2021
Page 01
CREDIT
OTHERS

ACCOUNT ACC NO. TOTAL

 PT JAYATAMA
PETTY CASH
DECEMBER, 2021
( In Rupiah )
EVIDENCE DEBIT
DATE DESCRIPTION
NO ACCOUNT ACC NO.
2021
DEC

TOTAL …………………………….
ACCOUNT NUMBER

RECAPITULATION
DEBIT
ACC. NO TOTAL

TOTAL
T JAYATAMA
PETTY CASH
DECEMBER, 2021
( In Rupiah )
DEBIT CREDIT
TOTAL PETTY CASH

RECAPITULATION
KREDIT
ACC. NO TOTAL

TOTAL
 PT JAYATAMA
INVENTORY CARD
DECEMBER, 2021
NAME : Lemari Pajang Tipe 1
KODE : LJ-1P
( In Rupiah )
EVIDEN IN OUT B
DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT

2021
DEC
 PT JAYATAMA
INVENTORY CARD
DECEMBER, 2021
NAME : Lemari Pajang Tipe 2
KODE : LJ-2P
( In Rupiah )
EVIDEN IN OUT B
DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT
2021

DEC
T JAYATAMA
VENTORY CARD
DECEMBER, 2021

METODE : FIFO
BALANCE
PRICE TOTAL
T JAYATAMA
VENTORY CARD
DECEMBER, 2021

METODE : FIFO
BALANCE
PRICE TOTAL
 PT JAYATAMA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2021
(In Rupiah)

Nama : TOKO ARMIDA Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

2021

DEC

Nama : TOKO LAVENDER Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

2021

DEC

Nama : TOKO MARVELLO Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

2021
DEC

Nama : TOKO BERLAN Kode : C004

Balance
Date Description Ref Debit Credit
Debit Credit
2021
DEC
 PT JAYATAMA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2021
(In Rupiah)

Nama : PT DHIRAMA Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit
2021

DEC

Nama : PT ANDARA Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit
2021

DEC

Nama : Kode : S003

Balance
Date Description Ref Debit Credit
Debit Credit
2016
DEC
 PT JAYATAMA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2021
(In rupiah)

NO CUSTOMER BALANCE

1
2
3
4
Total ………………

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

NO SUPPLIER BALANCE

1
2

Total ………………

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

KODE PRODUCT BALANCE

1
2
Total ………………
 PT JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Cash In Bank No.: 1-1101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance 875,721,100

NAMA : Petty Cash No.: 1-1102

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 10,000,000

NAMA : Accounts Receivable No.: 1-1201

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance 696,850,000

NAMA : Allowance for Doubtful Debt No.: 1-1202

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance Rp 6,968,500

NAMA : Other Receivable No.: 1-1203

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance Rp 1,875,000

 PT JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Merchandise Inventory No.: 1-1301

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 432,187,500

NAMA : Office Supplies No.: 1-1302

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 1,525,000

NAMA : Value Added Tax-In (VAT In) No.: 1-1401

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Prepaid VAT No.: 1-1402

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 740,906,250
 UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Land No.: 1'2101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 500,000,000

NAMA : Building at Cost No.: 1-2201

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 1,250,000,000

NAMA : Accum. Dep. - Building No.: 1-2202

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 166,000,000

NAMA : Office Equipment at Cost No.: 1-2301

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 150,000,000
 PT JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Accum. Dep. -Office Equipment No.: 1-2302

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 29,050,000

NAMA : Vehicle at Cost No.: 1-2401

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 271,000,000

NAMA : Accum. Dep. Vehicle No.: 1-2402

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 112,387,500

NAMA : Account Payable No.: 2-1201

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 623,218,750
 UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Accrued Expense No.: 2-1202

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 31,250,000

NAMA : Dividend Payable No.: 2-1203

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Value Added Tax- VAT Out No.: 2-1204

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Income Tax Payable No.: 2-1205

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
 PT JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Bank Loans No.: 22101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 369,000,000

NAMA : Common Stock No.: 31101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 300,000,000

NAMA : Retained Earnings No.: 32101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 1,915,771,370

NAMA : Dividend No.: 32102

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
 PT JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Income Summary No.: 38001

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Historical Balancing No.: 39999

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Sales Of Merchandise No.: 41101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 7,409,062,500

NAMA : Sales Discounts No.: 41102

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 45,800,000
 PT JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Sales Return No.: 41103

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 24,062,500

NAMA : Service Income No.: 42101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 12,456,999

NAMA : Cost of Goods Sold No.: 51101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 5,512,187,500

NAMA : Purchase Discount No.: 51102

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 25,112,300
 PT JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Wages & Salaries Expense No.: 61101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 343,750,000

NAMA : Uncollectible Accounts No.: 61102

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 6,000,000

NAMA : Advertising Expense No.: 61103

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 6,875,000

NAMA : Depreciation Expense-Vehicles No.: 61104

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 17,737,500
 PT JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Maintenance Expense No.: 61105

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 7,150,000

NAMA : Newspaper & Tabloid Expense No.: 61106

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 5,500,000

NAMA : Supplies Expense No.: 61107

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 13,365,000

NAMA : Income Tax Expense No.: 61108

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
 PT JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Depreciation Exp-Building No.: 61109

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 22,000,000

NAMA : Depreciation Exp-Equipment No.: 61110

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 3,850,000

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

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 21,569,070

NAMA : Interest Revenue No.: 81101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 13,365,000
 PT JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Other Revenue No.: 81999

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT KREDIT
Des 1 Balance Rp 1,327,000

NAMA : Bank Charge No.: 91001

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT KREDIT
Des 1 Balance 607,500

NAMA : Interest Expense No.: 91101

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT KREDIT
Des 1 Balance 54,450,000

NAMA : Other Expense No.: 91999

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT KREDIT
Des 1 Balance
 PT JAYATAMA
TRIAL BALANCE, PER 31 DESEMBER 2021

KODE NAMA AKUN DEBET KREDIT

11101 Cash in Bank
11102 Petty Cash
11201 Account Receivable
11202 Allowance for Doubtful Debt
11203 Other Receivable
11301 Merchandise Inventory
11302 Office Supplies
11401 Value Added Tax - In (VAT In)
11402 Prepaid VAT
12101 Land
12201 Building at Cost
12202 Accum. Dep. - Building
12301 Office Equipment at Cost
12302 Accum. Dep. - Office Equipment
12401 Vehicle at Cost
12402 Accum. Dep. - Vehicle
21201 Accounts Payable
21202 Accrued Expense
21203 Dividend Payable
21204 Value Added Tax - VAT Out
21205 Income Tax Payable
22101 Bank Loans
31101 Common Stock
32101 Retained Earnings
32102 Dividend
38001 Income Summary
39999 Historical Balancing
41101 Sales of Merchandise
41102 Sales Discounts
41103 Sales Returns
42101 Service Income
51101 Cost of Goods Sold
51102 Purchase Discount
61101 Wages & Salaries Expense
61102 Uncollectible Accounts
61103 Advertising Expense
61104 Depreciation Expense - Vehicles
61105 Maintenance Expense
61106 Newspaper & Tabloid Expense
61107 Supplies Expense
61108 Income Tax Expense
61109 Depreciation Exp - Building
61110 Depreciation Exp - Equipment
61111 Electricity, Telp. & Water Expense
81101 Interest Revenue
81999 Other Revenue
91001 Bank Charge
91101 Interest Expense
91999 Other Expense
TOTAL
 PT JAYATAMA
JURNAL PENYESUAIAN
BULAN DESEMBER 2021

TGL NAMA AKUN REF DEBET CREDIT

2021
Des
 PT JAYATAMA
NERACA LAJUR
Desember 2021

NERACA SALDO AJP NSD

KODE NAMA AKUN DEBET KREDIT DEBET KREDIT DEBET KREDIT
11101
11102
11201
11202
11203
11301
11302
11401
11402
12101
12201
12202
12301
12302
12401
12402
21201
21202
21203
21204
21205
22101
31101
32101
32102
38001
39999
41101
41102
41103
42101
51101
51102
61101
61102
61103
61104
61105
61106
61107
61108
61109
61110
61111
81101
81999
91001
91101
91999
 RUGI LABA NERACA
DEBET KREDIT DEBET KREDIT
 PT JAYATAMA
LAPORAN LABA RUGI
Untuk periode yang berakhir 31 Desember 2021
 PT JAYATAMA
LAPORAN PERUBAHAN POSISI KEUANGAN
PER 31 DESEMBER 2021
PT JAYATAMA
UBAHAN POSISI KEUANGAN
31 DESEMBER 2021
 PT JAYATAMA
LAPORAN PERUBAHAN EKUITAS
PER 31 DESEMBER 2021
 PT JAYATAMA
CASH FLOW REPORT
DECEMBER 31, 2021
(In Rupiah)
SALDO
KETERANGAN Rp
Rp
 PT JAYATAMA
CLOSING JOURNAL
PER 31 DESEMBER 2021

DATE DESCRIPTION REFF DEBIT CREDIT

2021
DES
 PT JAYATAMA
POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2021

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp

Jumlah ........................