PT JAYATAMA NAMA : YOS ANGG

Trial Balance NIM : 7192520006

For the month ended: November 30, 2021 KELAS : AKUNTAN

NO ACCOUNT DEBIT CREDIT

Kode
11101 Cash In Bank Rp 875,721,100 - C 001
11102 Petty Cash Rp 10,000,000 - C 002
11201 Accounts Receivable Rp 696,850,000 - C 003
11202 Allowance for Doubtful Debt - Rp 6,968,500 C 004
11203 Other Receivable Rp 1,875,000 -
11301 Merchandise Inventory Rp 432,187,500 -
11302 Office Supplies Rp 1,525,000 -
11401 VAT in - - Kode
11402 Prepaid VAT Rp 740,906,250 - S 001
12101 Land Rp 500,000,000 - S 002
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 Kode
12401 Vehicle at Cost Rp 271,000,000 - LJ-1P
12402 Accum. Dep. - Vehicle - Rp 112,387,500 LJ-2P
21201 Account Payable - Rp 623,218,750
21202 Accrued Expense - Rp 31,250,000
21203 Dividend Payable - -
21204 VAT Out - -
21205 Income Tax Payable - -
22101 Bank Loans - Rp 369,000,000
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 7,409,062,500
41102 Sales Discounts Rp 45,800,000 -
41103 Sales Return Rp 24,062,500 -
42101 Service Income - Rp 12,456,000
51101 Cost of Goods Sold Rp 5,512,187,500 -
51102 Purchase Discount - Rp 25,112,300
61101 Wages & Salaries Expense Rp 343,750,000 -
61102 Uncollectible Accounts Rp 6,000,000 -
61103 Advertising Expense Rp 6,875,000 -
61104 Depreciation Expense - Vehicles Rp 17,737,500 -
61105 Maintenance Expense Rp 7,150,000 -
61106 Newpaper & Tabloid Expense Rp 5,500,000 -
61107 Supplies Expense Rp 13,365,000 -
61108 Income Tax Expense - -
61109 Depreciation Expense - Building Rp 22,000,000 -
61110 Depreciation Expense - Equipment Rp 3,850,000 -
61111 Electricity, Telp & Water Expense Rp 21,569,070 -
81101 Interest Revenue - Rp 13,365,000
81999 Other Revenue - Rp 1,327,000
91001 Bank Charge Rp 607,500 -
91101 Interest Expense Rp 54,450,000 -
91999 Other Expense - -
TOTAL Rp 11,014,968,920 Rp 11,014,968,920
NAMA : YOS ANGGI STEVANI ADIRA SORMIN
NIM : 7192520006
KELAS : AKUNTANSI A

Daftar Saldo Piutang Dagang

Nama Tangal Termin Saldo Termasuk PPN
Toko ARMIDA 29 Nov 2021 2/10, n/30, 1% Rp 249,768,750
Toko LAVENDER 30 Nov 2021 2/10, n/30, 1% Rp 228,112,500
Toko MARVELLO 20 Nov 2021 2/10, n/30, 1% Rp 203,568,750
Toko BERLAN 20 Jun 2021 2/10, n/30, 1% Rp 15,400,000
TOTAL Rp 696,850,000

Daftar Saldo Utang Dagang

Nama Tangal Termin Saldo Termasuk PPN
PT DHIRAMA 15 Nov 2021 3/15, n/45, 1% Rp 297,343,750
PT ANDARA 23 Nov 2021 3/15, n/45, 1% Rp 325,875,000
TOTAL Rp 623,218,750

Persediaan Barang Dagangan

Nama Item Quantity Price Jumlah
Lemari Panjang Tipe 1 45 Rp 4,062,500 Rp 182,812,500
Lemari Panjang Tipe 2 42 Rp 5,937,500 Rp 249,375,000
87 Rp 432,187,500
 PT JAYATAMA
General Journal
For the month ended: December 31, 2021

Date Name Account Ref. Debit Kredit

Dec. 1 Accrued Expense Rp 31,250,000
2021 Cash in Bank Rp 31,250,000
2 Cash In Bank Rp 1,875,000
Other Receivable Rp 1,875,000
4 Account Payable Rp 325,875,000
Cash in Bank Rp 316,098,750
Purchase Discount Rp 9,776,250
5 Office Supplies Rp 1,218,750
Petty Cash Rp 1,218,750
6 Accounts Receivable Rp 289,712,500
Sales of Merchandise Rp 263,375,000
VAT Out Rp 26,337,500
Cost of Goods Sold Rp 188,125,000
Merchandise Inventory Rp 188,125,000
7 Cash In Bank Rp 244,773,375
Sales Discounts Rp 4,995,375
Account Receivable Rp 249,768,750
8 Sales Return Rp 14,000,000
VAT Out Rp 1,400,000
Account Receivable Rp 15,400,000
Merchandise Inventory Rp 10,000,000
Cost of Goods Sold Rp 10,000,000
9 Merchandise Inventory Rp 246,060,000
VAT in Rp 24,606,000
Account Payable Rp 270,666,000
10 Bank Loan Rp 9,000,000
Interest Expense Rp 4,950,000
Cash in Bank Rp 13,950,000
11 Advertising Expenses Rp 625,000
Petty Cash Rp 625,000
13 Cash In Bank Rp 228,112,500
Account Receivable Rp 228,112,500
14 Cash In Bank Rp 203,568,750
Account Receivable Rp 203,568,750
15 Accounts Receivable Rp 224,743,750
 Sales of Merchandise Rp 204,312,500
VAT Out Rp 20,431,250
Cost of Goods Sold Rp 145,937,500
Merchandise Inventory Rp 145,937,500
17 Account Payable Rp 297,343,750
Cash in Bank Rp 297,343,750
19 Electricity, Telp & Water Expense Rp 2,625,000
Cash in Bank Rp 2,625,000
20 Merchandise Inventory Rp 186,649,500
VAT in Rp 18,664,950
Account Payable Rp 205,314,450
21 Uncollectible Accounts Rp 731,500
Allowance for Doubtful Debt Rp 731,500
Allowance for Doubtful Debt Rp 7,700,000
Account Receivable Rp 7,700,000
22 Account Payable Rp 22,012,100
Merchandise Inventory Rp 20,011,000
VAT In Rp 2,001,100
23 Maintenance Expense Rp 650,000
Petty Cash Rp 650,000
24 Accounts Receivable Rp 289,712,500
Sales of Merchandise Rp 263,375,000
VAT Out Rp 26,337,500
Cost of Goods Sold Rp 188,165,000
Merchandise Inventory Rp 188,165,000
25 Newpaper & Tabloid Expense Rp 500,000
Petty Cash Rp 500,000
26 Account Payable Rp 148,555,000
Merchandise Inventory Rp 135,050,000
VAT In Rp 13,505,000
27 Office Supplies Rp 1,000,000
Petty Cash Rp 1,000,000
28 Cash In Bank Rp 274,312,500
Account Receivable Rp 274,312,500
30 Petty Cash Rp 3,993,750
Cash in Bank Rp 3,993,750
31 Account Payable Rp 270,666,000
Cash in Bank Rp 270,666,000
TOTAL Rp 3,914,110,050 Rp 3,914,110,050
 PT JAYATAMA
Inventory Card
For the month ended: December 31, 2

Lemari Panjang Tipe 1

Evidence In
Date Description
No Unit Price Total
Dec. 1 Saldo Awal
2021 6 71/PJ Penjualan (Toko Lavender)
8 01/NK Retur Penjualan (Toko Lavender)
9 124/AN Pembelian (PT ANDARA) 24 Rp 4,065,000 Rp 97,560,000

15 71/PJ Penjualan (Toko Marvello)

20 089/Dr Pembelian (PT DHIRAMA) 24 Rp 4,063,000 Rp 97,512,000

22 01/ND Retur Pembelian (PT DHIRAMA) (2) Rp 4,063,000 Rp 8,126,000

24 73/PJ Penjualan (Toko Armida)

26 130/AN Pembelian (PT ANDARA) 10 Rp 4,025,000 Rp 40,250,000

Lemari Panjang Tipe 2

Evidence In
Date Description
No Unit Price Total
Dec. 1 Saldo Awal
2021 6 71/PJ Penjualan (Toko Lavender)
8 01/NK Retur Penjualan (Toko Lavender)
9 124/AN Pembelian (PT ANDARA) 25 Rp 5,940,000 Rp 148,500,000

15 71/PJ Penjualan (Toko Marvello)

20 089/Dr Pembelian (PT DHIRAMA) 15 Rp 5,942,500 Rp 89,137,500

22 01/ND Retur Pembelian (PT DHIRAMA) (2) Rp 5,942,500 Rp 11,885,000

24 73/PJ Penjualan (Toko Armida)

26 130/AN Pembelian (PT ANDARA) 16 Rp 5,925,000 Rp 94,800,000

T JAYATAMA
nventory Card
ended: December 31, 2021

ari Panjang Tipe 1

Out Balance
Unit Price Total Unit Price Saldo
45 Rp 4,062,500 Rp 182,812,500
20 Rp 4,062,500 Rp 81,250,000 25 Rp 4,062,500 Rp 101,562,500
(1) Rp 4,062,500 Rp 4,062,500 26 Rp 4,062,500 Rp 105,625,000
26 Rp 4,062,500 Rp 105,625,000
24 Rp 4,065,000 Rp 97,560,000
14 Rp 4,062,500 Rp 56,875,000 12 Rp 4,062,500 Rp 48,750,000
24 Rp 4,065,000 Rp 97,560,000
12 Rp 4,062,500 Rp 48,750,000
24 Rp 4,065,000 Rp 97,560,000
24 Rp 4,063,000 Rp 97,512,000
12 Rp 4,062,500 Rp 48,750,000
24 Rp 4,065,000 Rp 97,560,000
22 Rp 4,063,000 Rp 89,386,000
12 Rp 4,062,500 Rp 48,750,000 16 Rp 4,065,000 Rp 65,040,000
8 Rp 4,065,000 Rp 32,520,000 22 Rp 4,063,000 Rp 89,386,000
16 Rp 4,065,000 Rp 65,040,000
22 Rp 4,063,000 Rp 89,386,000
10 Rp 4,025,000 Rp 40,250,000

ari Panjang Tipe 2

Out Balance
Unit Price Total Unit Price Saldo
42 Rp 5,937,500 Rp 249,375,000
18 Rp 5,937,500 Rp 106,875,000 24 Rp 5,937,500 Rp 142,500,000
(1) Rp 5,937,500 Rp 5,937,500 25 Rp 5,937,500 Rp 148,437,500
25 Rp 5,937,500 Rp 148,437,500
25 Rp 5,940,000 Rp 148,500,000
15 Rp 5,937,500 Rp 89,062,500 10 Rp 5,937,500 Rp 59,375,000
25 Rp 5,940,000 Rp 148,500,000
10 Rp 5,937,500 Rp 59,375,000
25 Rp 5,940,000 Rp 148,500,000
15 Rp 5,942,500 Rp 89,137,500
10 Rp 5,937,500 Rp 59,375,000
25 Rp 5,940,000 Rp 148,500,000
 13 Rp 5,942,500 Rp 77,252,500
10 Rp 5,937,500 Rp 59,375,000 17 Rp 5,940,000 Rp 100,980,000
8 Rp 5,940,000 Rp 47,520,000 13 Rp 5,942,500 Rp 77,252,500
17 Rp 5,940,000 Rp 100,980,000
13 Rp 5,942,500 Rp 77,252,500
16 Rp 5,925,000 Rp 94,800,000
 PT JAYATAMA
LEDGER
For the month ended: December 31, 2021

Cash In Bank

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS - -

1 Pengeluaran Kas GJ - Rp 31,250,000
2 Kas Masuk GJ Rp 1,875,000 -
4 Pengeluaran Kas GJ - Rp 316,098,750
10 Pengeluaran Kas GJ - Rp 13,950,000
7 Kas Masuk GJ Rp 244,773,375 -
13 Kas Masuk GJ Rp 228,112,500 -
14 Kas Masuk GJ Rp 203,568,750 -
17 Pengeluaran Kas GJ - Rp 297,343,750
19 Pengeluaran Kas GJ - Rp 2,625,000
28 Kas Masuk GJ Rp 274,312,500 -
30 Pengeluaran Kas GJ - Rp 3,993,750
31 Pengeluaran Kas GJ - Rp 270,666,000

Petty Cash

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS - -

5 Pembelian Perlengkapan GJ - Rp 1,218,750
11 Iklan GJ - Rp 625,000
23 Perbaikan GJ - Rp 650,000
25 Koran GJ - Rp 500,000
27 Perlengkapan GJ - Rp 1,000,000
30 Pengisian GJ Rp 3,993,750 -
Accounts Receivable

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS - -

6 Penjualan GJ Rp 289,712,500 -
7 Penerimaan Kas GJ - Rp 249,768,750
8 Retur Penjualan GJ - Rp 15,400,000
13 Penerimaan Kas GJ - Rp 228,112,500
14 Penerimaan Kas GJ - Rp 203,568,750
15 Penjualan GJ Rp 224,743,750 -
21 Penghapusan Piutang GJ - Rp 7,700,000
24 Penjualan GJ Rp 289,712,500 -
28 Penerimaan Kas GJ - Rp 274,312,500

Allowance for Doubtful Debt

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS - -

21 Cadangan GJ - Rp 731,500
21 Cadangan GJ Rp 7,700,000 -

Other Receivable

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS - -

2 Kas Masuk GJ - Rp 1,875,000

Merchandise Inventory

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS - -

 6 Penjualan GJ - Rp 188,125,000
8 Retur Penjualan GJ Rp 10,000,000 -
9 Pembelian GJ Rp 246,060,000 -
15 Penjualan GJ - Rp 145,937,500
20 Pembelian GJ Rp 186,649,500 -
22 Retur Pembelian GJ - Rp 20,011,000
24 Penjualan GJ - Rp 188,165,000
26 Pembelian GJ Rp 135,050,000

Office Supplies

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS - -

5 Pengeluaran Kas GJ Rp 1,218,750 -
27 Pengeluaran Kas GJ Rp 1,000,000 -

VAT in

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS - -

9 Pembelian GJ Rp 24,606,000 -
20 Pembelian GJ Rp 18,664,950 -
22 Retur Pembelian GJ - Rp 2,001,100
26 Pembelian GJ Rp 13,505,000

Prepaid VAT

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS

Land

Date Description Ref Debit Kredit

 Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS

Building at Cost

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS

Accum. Dep. - Building

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS

Office Equipment at Cost

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS

Accum. Dep. - Office Equipment

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS

Vehicle at Cost

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS

Accum. Dep. - Vehicle

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS

Account Payable

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS - -

4 Pengeluaran Kas GJ Rp 325,875,000 -
9 Pembelian GJ - Rp 270,666,000
17 Pengeluaran Kas GJ Rp 297,343,750 -
20 Pembelian GJ - Rp 205,314,450
22 Retur Pembelian GJ Rp 22,012,100 -
26 Pembelian GJ Rp 148,555,000
31 Pengeluaran Kas GJ Rp 270,666,000 -

Accrued Expense

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS - -

1 Pengeluaran Kas GJ Rp 31,250,000 -

Dividend Payable

Date Description Ref Debit Kredit

Dec

VAT Out

Date Description Ref Debit Kredit

Dec 6 Penjualan GJ - Rp 26,337,500

8 Retur Penjualan GJ Rp 1,400,000 -
15 Penjualan GJ - Rp 20,431,250
24 Penjualan GJ - Rp 26,337,500
Income Tax Payable

Date Description Ref Debit Kredit

Dec

Bank Loans

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS - -

10 Pengeluaran Kas GJ Rp 9,000,000 -

Common Stock

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS

Retained Earnings

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS

Dividend

Date Description Ref Debit Kredit

Dec

Income Summary

Date Description Ref Debit Kredit

Dec
Historical Balancing

Date Description Ref Debit Kredit

Dec

Sales of Merchandise

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS - -

6 Penjualan GJ - Rp 263,375,000
15 Penjualan GJ - Rp 204,312,500
24 Penjualan GJ - Rp 263,375,000

Sales Discounts

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS - -

7 Penjualan GJ Rp 4,995,375 -

Sales Return

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS - -

8 Retur GJ Rp 14,000,000 -

Service Income

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS

Cost of Goods Sold

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS - -

6 Penjualan GJ Rp 188,125,000 -
8 Retur Penjualan GJ - Rp 10,000,000
15 Penjualan GJ Rp 145,937,500 -
24 Penjualan GJ Rp 188,165,000 -

Purchase Discount

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS - -

4 Pengeluaran Kas GJ - Rp 9,776,250

Wages & Salaries Expense

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS

Uncollectible Accounts

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS - -

21 Cadangan GJ Rp 731,500 -

Advertising Expense

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS - -

11 Pengeluaran Kas GJ Rp 625,000 -
Depreciation Expense - Vehicles

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS

Maintenance Expense

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS - -

23 Pengeluaran Kas GJ Rp 650,000 -

Newpaper & Tabloid Expense

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS - -

25 Pengeluaran Kas GJ Rp 500,000 -

Supplies Expense

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS

Income Tax Expense

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS

Depreciation Expense - Building

Date Description Ref Debit Kredit

 Dec 1 Saldo Awal NS

Depreciation Expense - Equipment

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS

Electricity, Telp & Water Expense

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS - -

19 Pengeluaran Kas GJ Rp 2,625,000 -

Interest Revenue

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS

Other Revenue

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS

Bank Charge

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS

Interest Expense

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS - -

10 Pengeluaran Kas GJ Rp 4,950,000 -
Other Expense

Date Description Ref Debit Kredit

Dec 1 Saldo Awal NS

r 31, 2021

11101
Saldo
Debit Kredit
Rp 875,721,100 -
Rp 844,471,100
Rp 846,346,100
Rp 530,247,350
Rp 516,297,350
Rp 761,070,725
Rp 989,183,225
Rp 1,192,751,975
Rp 895,408,225
Rp 892,783,225
Rp 1,167,095,725
Rp 1,163,101,975
Rp 892,435,975

11102
Saldo
Debit Kredit
Rp 10,000,000
Rp 8,781,250
Rp 8,156,250
Rp 7,506,250
Rp 7,006,250
Rp 6,006,250
Rp 10,000,000
 11201
Saldo
Debit Kredit
Rp 696,850,000
Rp 986,562,500
Rp 736,793,750
Rp 721,393,750
Rp 493,281,250
Rp 289,712,500
Rp 514,456,250
Rp 506,756,250
Rp 796,468,750
Rp 522,156,250

11202
Saldo
Debit Kredit
- Rp 6,968,500
- Rp 7,700,000
- Rp -

11203
Saldo
Debit Kredit
Rp 1,875,000
Rp -

11301
Saldo
Debit Kredit
Rp 432,187,500
Rp 244,062,500
Rp 254,062,500
Rp 500,122,500
Rp 354,185,000
Rp 540,834,500
Rp 520,823,500
Rp 332,658,500
Rp 467,708,500

11302
Saldo
Debit Kredit
Rp 1,525,000
Rp 2,743,750
Rp 3,743,750

11401
Saldo
Debit Kredit
- -
Rp 24,606,000 -
Rp 43,270,950 -
Rp 41,269,850 -
Rp 54,774,850

11402
Saldo
Debit Kredit
Rp 740,906,250

12101
Saldo
 Debit Kredit
Rp 500,000,000

12201
Saldo
Debit Kredit
Rp 1,250,000,000

12202
Saldo
Debit Kredit
Rp 166,000,000

12301
Saldo
Debit Kredit
Rp 150,000,000

12302
Saldo
Debit Kredit
Rp 29,050,000

12401
Saldo
Debit Kredit
Rp 271,000,000

12402
Saldo
Debit Kredit
Rp 112,387,500
 21201
Saldo
Debit Kredit
- Rp 623,218,750
- Rp 297,343,750
- Rp 568,009,750
- Rp 270,666,000
- Rp 475,980,450
- Rp 453,968,350
- Rp 602,523,350
- Rp 331,857,350

21202
Saldo
Debit Kredit
- Rp 31,250,000
- Rp -

21203
Saldo
Debit Kredit

21204
Saldo
Debit Kredit
- Rp 26,337,500
- Rp 24,937,500
- Rp 45,368,750
- Rp 71,706,250
 21205
Saldo
Debit Kredit

22101
Saldo
Debit Kredit
- Rp 369,000,000
- Rp 360,000,000

31101
Saldo
Debit Kredit
Rp 300,000,000

32101
Saldo
Debit Kredit
Rp 1,915,771,370

32102
Saldo
Debit Kredit

38001
Saldo
Debit Kredit
 39999
Saldo
Debit Kredit

41101
Saldo
Debit Kredit
- Rp 7,409,062,500
- Rp 7,672,437,500
- Rp 7,876,750,000
- Rp 8,140,125,000

41102
Saldo
Debit Kredit
Rp 45,800,000 -
Rp 50,795,375 -

41103
Saldo
Debit Kredit
Rp 24,062,500
Rp 38,062,500

42101
Saldo
Debit Kredit
Rp 12,456,000
 51101
Saldo
Debit Kredit
Rp 5,512,187,500
Rp 5,700,312,500
Rp 5,690,312,500
Rp 5,836,250,000
Rp 6,024,415,000

51102
Saldo
Debit Kredit
- Rp 25,112,300
- Rp 34,888,550

61101
Saldo
Debit Kredit
Rp 343,750,000

61102
Saldo
Debit Kredit
Rp 6,000,000
Rp 6,731,500

61103
Saldo
Debit Kredit
Rp 6,875,000
Rp 7,500,000
 61104
Saldo
Debit Kredit
Rp 17,737,500

61105
Saldo
Debit Kredit
Rp 7,150,000
Rp 7,800,000

61106
Saldo
Debit Kredit
Rp 5,500,000
Rp 6,000,000

61107
Saldo
Debit Kredit
Rp 13,365,000

61108
Saldo
Debit Kredit

61109
Saldo
Debit Kredit
Rp 22,000,000

61110
Saldo
Debit Kredit
Rp 3,850,000

61111
Saldo
Debit Kredit
Rp 21,569,070
Rp 24,194,070

81101
Saldo
Debit Kredit
Rp 13,365,000

81999
Saldo
Debit Kredit
Rp 1,327,000

91001
Saldo
Debit Kredit
Rp 607,500

91101
Saldo
Debit Kredit
Rp 54,450,000 -
Rp 59,400,000
 91999
Saldo
Debit Kredit
 PT JAYATAMA
Trial Balance
For the month ended: November 30, 2021

NO ACCOUNT DEBIT CREDIT

11101 Cash In Bank Rp 892,435,975 -
11102 Petty Cash Rp 10,000,000 -
11201 Accounts Receivable Rp 522,156,250 -
11202 Allowance for Doubtful Debt - -
11203 Other Receivable = -
11301 Merchandise Inventory Rp 467,708,500 -
11302 Office Supplies Rp 3,743,750 -
11401 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 Account Payable - Rp 331,857,350
21202 Accrued Expense - -
21203 Dividend Payable - -
21204 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 Return Rp 38,062,500 -
42101 Service Income - Rp 12,456,000
51101 Cost of Goods Sold Rp 6,024,415,000 -
51102 Purchase Discount - Rp 34,888,550
61101 Wages & Salaries Expense Rp 343,750,000 -
61102 Uncollectible Accounts Rp 6,731,500 -
61103 Advertising Expense Rp 7,500,000 -
61104 Depreciation Expense - Vehicles Rp 17,737,500 -
61105 Maintenance Expense Rp 7,800,000 -
61106 Newpaper & Tabloid Expense Rp 6,000,000 -
61107 Supplies Expense Rp 13,365,000 -
61108 Income Tax Expense - -
61109 Depreciation Expense - Building Rp 22,000,000 -
61110 Depreciation Expense - 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 11,488,934,020 Rp 11,488,934,020
 PT JAYATAMA
ADJUSTMENT
For the month ended: December 31, 2021

Date Name Account Ref. Debit Kredit

Dec. 31 Cash In Bank Rp 1,341,000 -
2021 Bank Charge Rp 60,700 -
Interest Revenue - Rp 1,401,700
31 Supplies Expense Rp 2,443,750 -
Office Supplies - Rp 2,443,750
31 Uncollectible Accounts Rp 10,443,125 -
Allowance for Doubtful Debt - Rp 10,443,125
31 Depreciation Expense - Building Rp 2,000,000 -
Depreciation Expense - Equipment Rp 350,000 -
Depreciation Expense - Vehicles Rp 1,612,500 -
Accum. Dep. - Building - Rp 2,000,000
Accum. Dep. - Equipment - Rp 350,000
Accum. Dep. - Vehicles - Rp 1,612,500
31 Wages & Salaries Expense Rp 31,250,000 -
Accrued Expense - Rp 31,250,000
31 Retained Earnings Rp 37,500,000 -
Dividend Payable - Rp 33,750,000
Income Tax Payable - Rp 3,750,000
31 VAT Out Rp 71,706,250 -
VAT in - Rp 54,774,850
Prepaid VAT - Rp 16,931,400
TOTAL Rp 158,707,325 Rp 158,707,325