PT JAYATAMA

TRIAL BALANCE
PER 31 DECEMBER 2021

NO ACCOUNT DEBIT CREDIT

11101 Cash in Bank Rp 892,435,975
11102 Petty Cash Rp 10,000,000
11201 Account Receivable Rp 522,156,250
11202 Allowance for Doubtful Debt Rp 6,968,500
11203 Other Receivable
11301 Merchandise Inventory Rp 467,653,479
11302 Office Supplies Rp 3,743,750
11401 Value Added Tax - In (VAT In) Rp 54,774,850
11402 Prepaid VAT Rp 740,906,250
12101 Land Rp 500,000,000
12201 Building at Cost Rp 1,250,000,000
12202 Accum. Dep. - Building Rp 166,000,000
12301 Office Equipment at Cost Rp 150,000,000
12302 Accum. Dep. - Office Equipment Rp 29,050,000
12401 Vehicle at Cost Rp 271,000,000
12402 Accum. Dep. - Vehicle Rp 112,387,500
21201 Accounts Payable Rp 331,857,350
21202 Accrued Expense
21203 Dividend Payable
21204 Value Added Tax - VAT Out Rp 71,706,250
21205 Income Tax Payable
22101 Bank Loans Rp 360,000,000
31101 Common Stock Rp 300,000,000
32101 Retained Earnings Rp 1,915,771,370
32102 Dividend
38001 Income Summary
39999 Historical Balancing
41101 Sales of Merchandise Rp 8,140,125,000
41102 Sales Discounts Rp 50,795,375
41103 Sales Returns Rp 38,062,500
42101 Service Income Rp 12,456,000
51101 Cost of Goods Sold Rp 6,024,470,021
51102 Purchase Discount Rp 34,888,550
61101 Wages & Salaries Expense Rp 343,750,000
61102 Uncollectible Accounts Rp 13,700,000
61103 Advertising Expense Rp 7,500,000
61104 Depreciation Expense - Vehicles Rp 17,737,500
61105 Maintenance Expense Rp 7,800,000
61106 Newspaper & Tabloid Expense Rp 6,000,000
61107 Supplies Expense Rp 13,365,000
61108 Income Tax Expense
61109 Depreciation Exp - Building Rp 22,000,000
61110 Depreciation Exp - Equipment Rp 3,850,000
61111 Electricity, Telp. & Water Expense Rp 24,194,070
81101 Interest Revenue Rp 13,365,000
81999 Other Revenue Rp 1,327,000
91001 Bank Charge Rp 607,500
91101 Interest Expense Rp 59,400,000
91999 Other Expense
TOTAL Rp 11,495,902,520 Rp 11,495,902,520
 PT JAYATAMA
ADJUST JOURNAL
DECEMBER, 2021
In Rupiah
INVOICE
DATE DESCRIPTION REF DEBIT
NO
Des 31 02/BM Cash in Bank 11101 Rp 1,341,000
Bank Charge 91001 Rp 60,700
Interest Revenue 81101
31 03/BM Supplies Expense 61107 Rp 2,443,750
Office Supplies 11302
Uncollectible Accounts 61102 Rp 3,474,625
Allowance for Doubtful Debt 11202
31 04/BM Depreciation Exp - Building 61109 Rp 2,000,000
Accum. Dep. - Building 12202
Depreciation Exp - Equipment 61110 Rp 350,000
Accum. Dep. - Office Equipment
12302
Depreciation Expense - Vehicles 61104 Rp 1,612,500
Accum. Dep. - Vehicle 12402
31 05/BM Wages & Salaries Expense 61101 Rp 31,250,000
Accrued Expense 21202
31 06/BM Dividend 32102 Rp 37,500,000
Dividend Payable 21203
Income Tax Payable 21205
31 07/BM Value Added Tax - VAT Out 21204 Rp 71,706,250
Value Added Tax - In (VAT In)
11401
Prepaid VAT 11402
Income Tax Expense 61108 Rp 269,573,657
Income Tax Payable 21205
TOTAL Rp 421,312,482
 CREDIT

Rp 1,401,700

Rp 2,443,750
menghitungnya dengan piutang dagang - cadangan * persennya
Rp 3,474,625

Rp 2,000,000

Rp 350,000

Rp 1,612,500

Rp 31,250,000

Rp 33,750,000
Rp 3,750,000

Rp 54,774,850
Rp 16,931,400

Rp 269,573,657
Rp 421,312,482
 PT
WO
31 DE

NS AJP
NO ACCOUNT
DEBIT KREDIT DEBIT
11101 Cash in Bank Rp 892,435,975 Rp 1,341,000
11102 Petty Cash Rp 10,000,000
11201 Account Receivable Rp 522,156,250
11202 Allowance for Doubtful Debt Rp 6,968,500
11203 Other Receivable
11301 Merchandise Inventory Rp 467,653,479
11302 Office Supplies Rp 3,743,750
11401 Value Added Tax - In (VAT In) Rp 54,774,850
11402 Prepaid VAT Rp 740,906,250
12101 Land Rp 500,000,000
12201 Building at Cost Rp 1,250,000,000
12202 Accum. Dep. - Building Rp 166,000,000
12301 Office Equipment at Cost Rp 150,000,000
12302 Accum. Dep. - Office Equipment Rp 29,050,000
12401 Vehicle at Cost Rp 271,000,000
12402 Accum. Dep. - Vehicle Rp 112,387,500
21201 Accounts Payable Rp 331,857,350
21202 Accrued Expense
21203 Dividend Payable
21204 Value Added Tax - VAT Out Rp 71,706,250 Rp 71,706,250
21205 Income Tax Payable
22101 Bank Loans Rp 360,000,000
31101 Common Stock Rp 300,000,000
32101 Retained Earnings Rp 1,915,771,370
32102 Dividend Rp 37,500,000
38001 Income Summary
39999 Historical Balancing
41101 Sales of Merchandise Rp 8,140,125,000
41102 Sales Discounts Rp 50,795,375
41103 Sales Returns Rp 38,062,500
42101 Service Income Rp 12,456,000
51101 Cost of Goods Sold Rp 6,024,470,021
51102 Purchase Discount Rp 34,888,550
61101 Wages & Salaries Expense Rp 343,750,000 Rp 31,250,000
61102 Uncollectible Accounts Rp 13,700,000 Rp 3,474,625
61103 Advertising Expense Rp 7,500,000
61104 Depreciation Expense - Vehicles Rp 17,737,500 Rp 1,612,500
61105 Maintenance Expense Rp 7,800,000
61106 Newspaper & Tabloid Expense Rp 6,000,000
61107 Supplies Expense Rp 13,365,000 Rp 2,443,750
61108 Income Tax Expense Rp 269,573,657
61109 Depreciation Exp - Building Rp 22,000,000 Rp 2,000,000
61110 Depreciation Exp - Equipment Rp 3,850,000 Rp 350,000
61111 Electricity, Telp. & Water Expense Rp 24,194,070
81101 Interest Revenue Rp 13,365,000
81999 Other Revenue Rp 1,327,000
91001 Bank Charge Rp 607,500 Rp 60,700
91101 Interest Expense Rp 59,400,000
91999 Other Expense
TOTAL Rp 11,495,902,520 Rp 11,495,902,520 Rp 421,312,482
 PT JAYATAMA
WORKSHEET
31 DECEMBER 2021

AJP NSSD L/R

KREDIT DEBIT KREDIT DEBIT KREDIT
Rp 893,776,975
Rp 10,000,000
Rp 522,156,250
Rp 3,474,625 Rp 10,443,125

Rp 467,653,479
Rp 2,443,750 Rp 1,300,000
Rp 54,774,850 Rp -
Rp 16,931,400 Rp 723,974,850
Rp 500,000,000
Rp 1,250,000,000
Rp 2,000,000 Rp 168,000,000
Rp 150,000,000
Rp 350,000 Rp 29,400,000
Rp 271,000,000
Rp 1,612,500 Rp 114,000,000
Rp 331,857,350
Rp 31,250,000 Rp 31,250,000
Rp 33,750,000 Rp 33,750,000
Rp -
Rp 273,323,657 Rp 273,323,657
Rp 360,000,000
Rp 300,000,000
Rp 1,915,771,370
Rp 37,500,000

Rp 8,140,125,000 Rp - Rp 8,140,125,000
Rp 50,795,375 Rp 50,795,375 Rp -
Rp 38,062,500 Rp 38,062,500 Rp -
Rp 12,456,000 Rp - Rp 12,456,000
Rp 6,024,470,021 Rp 6,024,470,021 Rp -
Rp 34,888,550 Rp - Rp 34,888,550
Rp 375,000,000 Rp 375,000,000 Rp -
Rp 17,174,625 Rp 17,174,625 Rp -
Rp 7,500,000 Rp 7,500,000 Rp -
Rp 19,350,000 Rp 19,350,000 Rp -
Rp 7,800,000 Rp 7,800,000 Rp -
Rp 6,000,000 Rp 6,000,000 Rp -
Rp 15,808,750 Rp 15,808,750 Rp -
Rp 269,573,657 Rp 269,573,657 Rp -
Rp 24,000,000 Rp 24,000,000 Rp -
Rp 4,200,000 Rp 4,200,000 Rp -
Rp 24,194,070 Rp 24,194,070 Rp -
Rp 1,401,700 Rp 14,766,700 Rp - Rp 14,766,700
Rp 1,327,000 Rp - Rp 1,327,000
Rp 668,200 Rp 668,200 Rp -
Rp 59,400,000 Rp 59,400,000 Rp -
Rp - Rp -
Rp 421,312,482 Rp 11,771,358,752 Rp 11,771,358,752 Rp 6,943,997,198 Rp 8,203,563,250
 PROFIT OR LOSS Rp 1,259,566,052
TOTAL Rp 8,203,563,250 Rp 8,203,563,250

Rp 1,529,139,709
pkp 48M / Omset * laba Rp 901,690,159
yg mendapatkan fasilit (50%*25%)* pkp Rp 112,711,270
Rp 156,862,388
pajak Rp 269,573,657
 NERACA
DEBIT KREDIT
Rp 893,776,975 Rp -
Rp 10,000,000 Rp -
Rp 522,156,250 Rp -
Rp - Rp 10,443,125
Rp - Rp -
Rp 467,653,479 Rp -
Rp 1,300,000 Rp -
Rp - Rp -
Rp 723,974,850 Rp -
Rp 500,000,000 Rp -
Rp 1,250,000,000 Rp -
Rp - Rp 168,000,000
Rp 150,000,000 Rp -
Rp - Rp 29,400,000
Rp 271,000,000 Rp -
Rp - Rp 114,000,000
Rp - Rp 331,857,350
Rp - Rp 31,250,000
Rp - Rp 33,750,000
Rp - Rp -
Rp - Rp 273,323,657
Rp - Rp 360,000,000
Rp - Rp 300,000,000
Rp - Rp 1,915,771,370
Rp 37,500,000 Rp -
Rp - Rp -
Rp - Rp -

Laba sebelum pajak

Rp 4,827,361,554 Rp 3,567,795,502 Rp 1,529,139,709
 Rp 1,259,566,052
Rp 4,827,361,554 Rp 4,827,361,554
 PT JAYATAMA
PROFIT AND LOSS
DECEMBER 31, 2021

Sales of Merchandise Rp 8,140,125,000

Sales Discounts Rp 50,795,375
Sales Returns Rp 38,062,500
Service Income Rp 12,456,000
TOTAL REVENUE Rp 8,063,723,125

Cost of Goods Sold Rp 6,024,470,021

Purchase Discount Rp 34,888,550
TOTAL COST OF GOOD SOLD Rp 5,989,581,471
GROSS PROFIT Rp 2,074,141,654

Wages & Salaries Expense Rp 375,000,000

Uncollectible Accounts Rp 17,174,625
Advertising Expense Rp 7,500,000
Depreciation Expense - Vehicles Rp 19,350,000
Maintenance Expense Rp 7,800,000
Newspaper & Tabloid Expense Rp 6,000,000
Supplies Expense Rp 15,808,750
Income Tax Expense Rp 269,573,657
Depreciation Exp - Building Rp 24,000,000
Depreciation Exp - Equipment Rp 4,200,000
Electricity, Telp. & Water Expense Rp 24,194,070
TOTAL OPERATING EXPENSE Rp 770,601,102
OPERATING PROFIT Rp 1,303,540,552

Interest Revenue Rp 14,766,700

Other Revenue Rp 1,327,000
TOTAL OTHER REVENUE Rp 16,093,700

Bank Charge Rp 668,200

Interest Expense Rp 59,400,000
Other Expense
TOTAL OTHER EXPENSE Rp 60,068,200

PROFIT OR LOSS Rp 1,259,566,052

 PT JAYATAMA
STATEMENT OF CHANGE IN EQUITY
31 DECEMBER 2021

Retained Earnings 1 December 2021 Rp 1,915,771,370

Profit Rp 1,259,566,052
Dividend Rp 37,500,000 Dividen mengurangi laba
Penambahan Ekuitas Rp 1,222,066,052
Retained Earnings 31 December 2021 Rp 3,137,837,422
Dividen mengurangi laba
 PT JAYATAMA
BALANCE SHEET
DESEMBER 2021

CURRENT ASSETS CURRENT LIABILITIES

Cash in Bank Rp 893,776,975 Accounts Payable
Petty Cash Rp 10,000,000 Accrued Expense
Account Receivable Rp 522,156,250 Dividend Payable
Allowance for Doubtful Debt -Rp 10,443,125 Value Added Tax - VAT Out
Other Receivable Rp - Income Tax Payable
Merchandise Inventory Rp 467,653,479 TOTAL CURRENT ASSET
Office Supplies Rp 1,300,000
Value Added Tax - In (VAT In) Rp - LONG TERM LIABILITIES
Prepaid VAT Rp 723,974,850 Bank Loans
TOTAL CURRENT ASSETS Rp 2,608,418,429
TOTAL LIABILITIES
FIXED ASSETS
Land Rp 500,000,000 EQUITY
Building at Cost Rp 1,250,000,000 Common Stock
Accum. Dep. - Building -Rp 168,000,000 Retained Earnings
Office Equipment at Cost Rp 150,000,000 TOTAL EQUITY
Accum. Dep. - Office Equipment -Rp 29,400,000
Vehicle at Cost Rp 271,000,000
Accum. Dep. - Vehicle -Rp 114,000,000
TOTAL FIXED ASSETS Rp 1,859,600,000

TOTAL ASSETS Rp 4,468,018,429 TOTAL LIABILITIES AND EQUITY

 Rp 331,857,350
Rp 31,250,000
Rp 33,750,000
Rp -
Rp 273,323,657
Rp 670,181,007

Rp 360,000,000

Rp 1,030,181,007

Rp 300,000,000
Rp 3,137,837,422 Didapt dari hasil retained eraning 31 desember
Rp 3,437,837,422 kosong
kosong
kosong

LITIES AND EQUITY Rp 4,468,018,429