PT JAYATAMA

TRIAL BALANCE, PER 30 NOVEMBER 2021

NO ACCOUNT DEBIT (Rp) CREDIT (Rp)

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 1,250,000,000
12202 Accum. Dep. - Building 166,000,000
12301 Office Equipment at Cost 150,000,000
12302 Accum. Dep. - Office Equipment 29,050,000
12401 Vehicle at Cost 271,000,000
12402 Accum. Dep. - Vehicle 112,387,500
21201 Accounts Payable 623,218,750
21202 Accrued Expense 31,250,000
21203 Dividend Payable -
21204 Value Added Tax - VAT Out -
21205 Income Tax Payable -
22101 Bank Loans 369,000,000
31101 Common Stock 300,000,000
32101 Retained Earnings 1,915,771,370
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 607.5
91101 Interest Expense 54,450,000
91999 Other Expense
TOTAL 11,014,968,920 11,014,968,920
 PT JAYATAMA
PURCHASE JOURNAL
DECEMBER, 2021
( In Rupiah ) Page 01
DEBIT CREDIT
INVOICE
DATE DESCRIPTION REF MERCHANDISE ACCOUNT
NO VAT-IN FREIGHT IN
INVENTORY PAYABLE

Dec-21 9 124/AN PT ANDARA 246,060,000 24,606,000 270,666,000

12 089/Dr PT DIRAMA 186,649,500 18,664,950 205,314,450
26 130/AN PT ANDARA 135,050,000 13,505,000 148,555,000

TOTAL…………….
ACCOUNT NUMBER ……………

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 PT JAYATAMA
SALES JOURNAL
DECEMBER, 2021
( In Rupiah ) Page 01
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION REF ACCOUNT SALES OF
VAT-OUT FREIGHT OUT
RECEIVABLE MERCHANDISE

2021 6 71/PJ Toko Lavender 289,712,500 263,375,000 26,337,500

Des 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 ……………
ACCOUNT NUMBER…………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 PT JAYATAMA
GENERAL JOURNAL
DECEMBER 2021
( In Rupiah ) Page 01
Pos
Date Invoice Description Debit Credit
Ref
2021 6 71/PJ Cost Of Goods Sold 51,101 188,125,000
Des MI 11301 188,125,000
8 01/NK Sales Return 41103 14000000
Vat Out 21204 1400000
Account Receivable 11201 15400000
MI 11301 10,000,000
Cost Of Goods Sold 51101 10,000,000
15 72/PJ Cost Of Goods Sold 51101 145973050
MI 11301 145973050
21 01/BM Uncollectible Accounts 61,102 7,700,000
Account Receivable 11201 7,700,000
22 01/ND Account Payable 21201 22,012,100
MI 11301 20,011,000
Vat In 11401 2,001,100
24 73/PJ Cost Of Goods Sold 51101 188,184,471
MI 11301 188,184,471

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

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 PT JAYATAMA
CASH RECEIPT JOURNAL
DECEMBER, 2021
( In Rupiah ) Page 01
DEBIT CREDIT

EVIDENCE RE OTHERS OTHERS

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

2021 2 01/BKM Pelunasan Piutang An Sheni Andrea 1,875,000 Other Recevable 11,203 1,875,000
DES 7 02/BKM Toko Armida 244,773,375 Sales Discount 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 274312500 274312500

TOTAL …………………
ACCOUNT NUMBER………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL - TOTAL -
 PT JAYATAMA
CASH PAYMENT JOURNAL
DECEMBER, 2021
( In Rupiah ) Page 01
DEBIT CREDIT
EVIDENCE OTHERS OTHERS
DATE DESCRIPTION REF ACCOUNT
NO. CASH IN BANK ACC
PAYABLE ACCOUNT ACC NO. TOTAL ACCOUNT
NO.
2021 1 01/BKK PEMBAYARA GAJI NOVEMBER Accured Expense 21,202 31,250,000 31,250,000
DES 4 02/BKK PT Andara 325,875,000 316,098,750 Purchase Discount 51,102
10 03/BKK Pelunasan Angsuran 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 Pembayaran Listrik,air,telepon Electricity, telp.& Water Expense 61,111 2,625,000 2,625,000
30 06/BKK Pengisian Kembali Kas Kecil Petty Cash 11102 3,993,750 3,993,750
31 07/BKK PT ANDARA 270,666,000 270,666,000

TOTAL …………………

ACCOUNT NUMBER………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL - TOTAL -
JAYATAMA
AYMENT JOURNAL
ECEMBER, 2021
Page 01
CREDIT
OTHERS

TOTAL

9,776,250.00
 PT JAYATAMA
PETTY CASH
DECEMBER, 2021
( In Rupiah )
EVIDENCE DEBIT CREDIT
DATE DESCRIPTION
NO ACCOUNT ACC NO. TOTAL PETTY CASH
2021 5 01/VKK Pembeliaan Perlengkapan Office Suplies 11302 1,218,750 1,218,750
Des 11 02/VKK Pembayaran Biaya Iklan Advertising Expense 61103 625,000 625,000
23 03/VKK Pembayaran Perbaikan Lantai Maintenance Expense 61105 650,000 650,000
25 04/VKK Pembayaran Biaya Newspaper & Tabloid Newspaper & Tabloid Expense 61106 500,000 500,000
27 05/VKK Pembeliaan Perlengkapan Toko Office Suplies 11302 1,000,000 1,000,000

TOTAL …………………………….
ACCOUNT NUMBER 11102

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 PT JAYATAMA
INVENTORY CARD
DECEMBER, 2021
NAME : Lemari Panjang Tipe 1
KODE : LJ - 1P
( In Rupiah ) METODE : FIFO

EVIDEN IN OUT BALANCE

DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
 PT JAYATAMA
INVENTORY CARD
DECEMBER, 2021
NAME : Lemari Panjang Tipe 2
KODE : LJ - 2P
( In Rupiah ) METODE : FIFO
EVIDEN IN OUT BALANCE
DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
 PT JAYATAMA
INVENTORY CARD
DECEMBER, 2021
NAME : Lemari Panjang Tipe 2
KODE : LJ - 2P
( In Rupiah ) METODE : AVERAGE
EVIDEN IN OUT BALANCE
DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2021 1 Saldo Awal 42 5,937,500 249,375,000

DES 6 Toko Lavender 18 5,937,500 106,875,000 24 5,937,500 142,500,000

8 Retrun Penjualan -1 5,937,500 5,937,500 25 5,937,500 148,437,500

9 Faktur Pembelian 25 5,940,000 148,500,000 50 5,938,750 296,937,500

15 Penjualan 15 5,938,750 89,081,250 35 5,938,750 207,856,250

20 Pembelian 15 5942500 89137500 50 5,939,875 296,993,750

22 Retrun Pembelian -2 5942500 11885000 48 5,939,766 285,108,750

24 Penjualan 18 5,939,766 106,915,781 30 5,939,766 178,192,969
26 Faktur Pembelian 16 5925000 94,800,000 46 5,934,630 272,992,969
 PT JAYATAMA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2021
(In Rupiah)

Nama : Toko ARMIDA Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

2021 1 Saldo Awal ü 249,768,750

DES 7 Pelunasan Piutang CRJ 249,768,750 -

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

Nama : Toko LAVENDER Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

2021 1 Saldo Awal ü 228,112,500

Des 6 Penjualan SJ 289,712,500 517,825,000

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

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

28 Pelunasan Piutang CRJ 274,312,500 -

Nama : Toko MARVELLO Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

2021 1 Saldo Awal ü 203,568,750

DES 14 Pelunasan Piutang CRJ 203,568,750 -

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

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

Nama : PT DHIRAMA Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit
2016 1 Saldo Awal ü 297,343,750

DEC 17 Pelunasan Utang CPJ 297,343,750 -

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

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

Nama : PT ANDARA Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit
2016 1 Saldo Awal ü 325,875,000

DEC 4 Pelunasan Utang CPJ 325,875,000 -

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

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

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

 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.: 1-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance 875,721,100

NAMA : Petty Cash No.: 1-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 9,800,000

NAMA : Accounts Receivable No.: 1-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 85,800,000

NAMA : Allowance for Doubtful Debt No.: 1-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 11,800,000
 PT JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Merchandise Inventory No.: 1-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 520,000,000

NAMA : Store Supplies No.: 1-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 9,800,000

NAMA : Prepaid Insurance No.: 1-1700

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 15,300,000

NAMA : Prepaid Rent No.: 1-1800

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 21,300,000
 PT JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Prepaid Tax No.: 1'1900

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 15,000,000

NAMA : Equitment at Cost No.: 1-2100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 63,300,000

NAMA : Equitment Accum Dep No.: 1-1210

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 16,500,000
31 Receipt Journal
31 Payment Journal
31 Sales Journal
31 Purchases Journal
31 General Journal
31 AJP
31 Closing Journal

NAMA : Accounts Payable No.: 2-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 69,300,000
 PT JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Expense Payable No.: 2-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 3,900,000

NAMA : Income Tax Payable No.: 2-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp -

NAMA : PPN Payable No.: 2-1400

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

NAMA : PPN Outcome No.: 2-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp -

PT JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021
NAMA : PPN Income No.: 2-1600
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance -

NAMA : Bank Mandiri Loan No.: 2-2100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 301,000,000

NAMA : Raka Capital No.: 3-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 366,500,000

NAMA : Raka Drawing No.: 3-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 25,400,000

PT JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Sales No.: 4-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 503,300,000
NAMA : Sales Return No.: 4-1200
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Cost of Goods Sold No.: 5-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 314,100,000

NAMA : Freight Paid No.: 5-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 8,800,000

PT JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Advertising Expenses No.: 6-1000

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 4,200,000
NAMA : Telephone& Electricity Expenses No.: 6-1100
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 8,700,000

NAMA : Store Supplies Expenses No.: 6-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 4,750,000

NAMA : Bad Debt Expense No.: 6-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 15,100,000

PT JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Depreciation Expense No.: 6-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 16,500,000

NAMA : Insurance Expense No.: 6-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 14,300,000
NAMA : Rent Expense No.: 6-1600
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 23,300,000

NAMA : Wages & Salaries No.: 6-1700

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 36,300,000

PT JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Other Operating Expense No.: 6-1800

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 9,300,000

NAMA : Interest Revenue No.: 8-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 6,100,000

NAMA : Interest Expense No.: 9-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 9,480,000

NAMA : Bank Service Charge No.: 9-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 6,600,000

PT JAYATAMA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Income Tax Expense No.: 9-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
 RECAPITULATION PURCHASE JOURNAL
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
v 1-1500 - 2-1100 - v
2-1600 -

TOTAL - TOTAL -

RECAPITULATION SALES JOURNAL

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v - - - - v
- - v

TOTAL - TOTAL -

RECAPITULATION GENERAL JOURNAL

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v - - - - v
v - - - - v
v - - - - v
v - - - -
- -

TOTAL - TOTAL -

RECAPITULATION CASH RECEIP

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v - - - - v
- - v
- - v
- - v

TOTAL - TOTAL -

RECAPITULATION CASH PAYMEN

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v - - - - v
v - -
v - -
v - - -
v - -
-
 -

-
TOTAL - TOTAL -

RECAPITULATION PETTY CASH

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v 0 - - - v
v 0 -
v 0 -
v 0 -
v 0 -

TOTAL - TOTAL -
 PT JAYATAMA
TRIAL BALANCE, PER 31 DESEMBER 2021

KODE NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-1900 Prepaid Tax
1-2100 Equipment at Cost
1-2110 Equipment Accum Dep
2-1100 Accounts Payable
2-1200 Expense Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank Permata Loan
3-1100 Raka Capital
3-1200 Raka, Drawing
4-1100 Sales
4-1200 Sales Return
5-1100 Cost of goods Sold
5-1200 Freight Paid
6-1000 Advertising Expenses
6-1100 Telephone & Electricity expenses
6-1200 Store Supplies Expenses
6-1300 Bad Debt Expense
6-1400 Depreciation Expense
6-1500 Insurance Expense
6-1600 Rent Expense
6-1700 Wages & Salaries Expense
6-1800 Other Operating Expense
8-1100 Interest Revenue
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense
 PT JAYATAMA
JURNAL PENYESUAIAN
BULAN DESEMBER 2021

TGL NAMA AKUN REF

2021
Des
N

DEBET CREDIT
 PT JAYATAM
NERACA LAJU
Desember 202

NERACA SALDO AJP

KODE NAMA AKUN DEBET KREDIT DEBET
1-1100 Cash in Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-1900 Prepaid Tax
1-2100 Equipment at Cost
1-2110 Equipment Accum Dep
2-1100 Accounts Payable
2-1200 Expense Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank Permata Loan
3-1100 Raka Capital
3-1200 Raka, Drawing
4-1100 Sales
4-1200 Sales Return
5-1100 Cost of goods Sold
5-1200 Freight Paid
6-1000 Advertising Expenses
6-1100 Telephone & Electricity
expenses
6-1200 Store Supplies Expenses
6-1300 Bad Debt Expense
6-1400 Depreciation Expense
6-1500 Insurance Expense
6-1600 Rent Expense
6-1700 Wages & Salaries Expense
6-1800 Other Operating Expense
8-1100 Interest Revenue
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense
 PT JAYATAMA
NERACA LAJUR
Desember 2021

AJP NSD RUGI LABA NERACA

KREDIT DEBET KREDIT DEBET KREDIT DEBET
-
NERACA
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
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
1-1100 Cash in Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-1900 Prepaid Tax
1-2100 Equipment at Cost
1-2110 Equipment Accum Dep
2-1100 Accounts Payable
2-1200 Expense Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank Permata Loan
3-1100 Raka Capital

Jumlah ........................
0