Saldo buku besar

Interst Expense 59,400,000

Cost Of good sool Tgl 24 188,184,471
Rugi Laba Kurang depereacitiaon buliding

Laba sebelum pajak 1,537,764,709

Koreksi fiskal
bad debt (7,700,000)
interet revenue -
Other Revenue -

total (7,700,000)
laba Fiskal 1,530,064,709
LSP P1 SMK AVERUS

UJI KOMPETENSI

LEMBAR JAWAB
MENYUSUN LAPORAN KEUANGAN

NAMA : ..............................................................

ASESSOR : ..............................................................
 DOKUMEN
FAKTUR & NOTA KREDIT PENJUALAN

No Bukti

............
............
............
............
............
............
............
 PT. JAYATAMA
Sales Journal
December 2021

Debit CREDIT

ACCOUNT SALES OF
DATE DOC. NO. Customer's VAT OUT
RECEIVABLE MERCHANDISE

1-1201 4-1101 2-1204

Rp - Rp -
JUMLAH Rp - Rp -

Nama
Tanggal dan paraf
 PT. JAYATAMA
Purchase Journal
December 2021

DEBIT CREDIT

Merchandise
DATE DOC. NO. VENDOR'S VAT in Account Payable
Inventory

1-1301 1-1401 2-1201

TOTAL Rp - Rp -
JUMLAH Rp - Rp -

Keterangan Nama Tanggal dan paraf

Dibuat oleh

Direview oleh
 PT. JAYATAMA
Cash Receipt Journal
December 2021
DEBIT CREDIT
OTHER OTHER
Account
DATE DOC. NO. ACCOUNT CREDITED Cash in Bank
ACCT NO. Account Title AMOUNT Receivable ACCT NO. Account Title AMOUNT
1-1101 1-1201

TOTAL - -
JUMLAH
-

Keterangan Nama Tanggal dan paraf

Dibuat oleh

Direview oleh
 PT. JAYATAMA
Cash Payment Journal
December 2021
DEBIT CREDIT
OTHER OTHER

DATE DESCRIPTION DOC. No Account Payable Cash in Bank

Acc No Account Title AMOUNT Acc No Account Title Amount
2-1201 1-1101

TOTAL Rp - Rp - Rp -
JUMLAH Rp -
-
Keterangan Nama Tanggal dan Paraf

Dibuat oleh

Direview oleh
 PT. JAYATAMA
Memorial Journal
December 2021

ACCOUNT NAME AND

DATE DOC. NO. ACC NO. DEBIT CREDIT
DECSRIPTION

Rp - Rp -
-

Keterangan Nama Tanggal dan paraf

Dibuat
oleh
Direview
oleh
 PT. JAYATAMA
PETTY CASH JOURNAL
December 2021

VKK DEBET CREDIT

DATE DESCRIPTION
NUMBER
ACCOUNT NAME ACC NUMBER AMOUNT PETTY CASH

- -

Tanda
Keterangan Nama tangan dan
Tanggal

Dibuat oleh

Direview oleh
 PT. JAYATAMA
ACCOUNT RECEIVABLE SUBSDIARY
Dec-21

CUSTOMER'S NAME:
CUSTOMER ACCOUNT NO. 1-1300-01
Toko ARMIDA
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

CUSTOMER'S NAME:
Toko LAVENDER CUSTOMER ACCOUNT NO. 1-1300-02
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

CUSTOMER'S NAME:
Toko MARVELLO
CUSTOMER ACCOUNT NO. 1-1300-03
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

CUSTOMER'S NAME:
Toko BERLAN
CUSTOMER ACCOUNT NO. 1-1300-04
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
 PT. JAYATAMA
ACCOUNT PAYABLE SUBSDIARY
Dec-21

VENDOR'S NAME
PT DHIRAMA VENDOR ACCOUNT NO. 2-1200-01
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec

Rp -

VENDOR'S NAME
VENDOR ACCOUNT NO. 2-1200-02
PT ANDARA
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec
 PT JAYATAMA
INVENTORY CARD
December 2021
ITEM : Lemari Panjang Tipe 1
IN OUT BALANCE
DESCRIPT
DATE DOC. NO.
ION UNIT PRICE AMOUNT UNIT PRICE AMOUNT UNIT PRICE AMOUNT

1 Balance 50 Rp 4,063,700 Rp 203,185,000

15 72/PJ 14 Rp 4,063,700 Rp 56,891,800 36 Rp 4,063,700 Rp 146,293,200
20 089/Dr 24 Rp 4,063,000 Rp 97,512,000 60 Rp 4,063,420 Rp 243,805,200
22 01/ND (2) Rp 4,063,000 Rp (8,126,000) 58 Rp 4,063,434 Rp 235,679,200
24 73/PJ 20 Rp 4,063,434 Rp 81,268,690 38 Rp 4,063,434 Rp 154,410,510
26 130/AN 10 Rp 4,025,000 Rp 40,250,000 48 Rp 4,055,427 Rp 194,660,510
 PT JAYATAMA
INVENTORY CARD
December 2021
ITEM : Lemari panjang Tipe 2
DESCRIPT
IN OUT BALANCE
ION
DATE DOC. NO.
UNIT PRICE AMOUNT UNIT PRICE AMOUNT UNIT PRICE AMOUNT

1 Balance 50 Rp 5,938,750 Rp 296,937,500

15 72/PJ 15 Rp 5,938,750 Rp 89,081,250 35 Rp 5,938,750 Rp 207,856,250

20 089/Dr 15 Rp 5,942,500 Rp 89,137,500 50 Rp 5,939,875 Rp 296,993,750

22 01/ND (2) Rp 5,942,500 Rp (11,885,000) 48 Rp 5,939,766 Rp 285,108,750
24 73/PJ 18 Rp 5,939,766 Rp 106,915,781 30 Rp 5,939,766 Rp 178,192,969
26 130/AN 16 Rp 5,925,000 Rp 94,800,000 46 Rp 5,934,630 Rp 272,992,969

Rp 145,973,050
Rp 500,122,500 Rp 188,184,471
Rp 467,653,479 Rp 334,157,521
Rp 5,690,312,500 Rp 20,011,000
Rp 6,024,470,021 Rp 354,168,521
 PT. JAYATAMA
RECAPITULATION JOURNAL
SALES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

JUMLAH - -

CASH RECEIPT JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

JUMLAH - -

PURCHASES JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

JUMLAH - -

CASH PAYMENT JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

JUMLAH - -

MEMORIAL JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

JUMLAH
- -
PETTY CASH JOURNAL
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

JUMLAH - -
 pt jayatama
GENERAL LEDGER
Account Number:
Account: Cash In Bank Purc
1-1100
Balance
Date Description Ref. Debit Credit Debit Credit

Account Number:
Account: Account Receivable GENERAL LEDGER 1-1201
Balance
Date Description Ref. Debit Credit Debit Credit

Account Number:
Account: Vat In GENERAL LEDGER
1-1401
Balance
Date Description Ref. Debit Credit Debit Credit

Account Number:
Account: Sales of Merchandise GENERAL LEDGER 4-1101
Balance
Date Description Ref. Debit Credit Debit Credit
 pt jayatama
GENERAL LEDGER
Account Number:
Account: Sales Return GENERAL LEDGER 4-1103
Balance
Date Description Ref. Debit Credit Debit Credit

Account Number:
Account: Purcahse Discount GENERAL LEDGER 5-1102
Balance
Date Description Ref. Debit Credit Debit Credit

Account Number:
Account: Advertising Expense GENERAL LEDGER 6-1103
Balance
Date Description Ref. Debit Credit Debit Credit

Account Number:
Account: Interest Expenses GENERAL LEDGER 9-1101
Balance
Date Description Ref. Debit Credit Debit Credit
 PT. JAYATAMA
TRIAL BALANCE
December 31, 2021
ACCOUNT
ACCOUNT NAME DEBIT CREDIT
NO.
1-1100 Cash In Bank - -
1-1200 Petty Cash 10,000,000 -
1-1201 Account Receivable - -
1-1202 Allowances for Bad Debts 731,500 -
1-1203 Other Receivable - -
1-1301 Merchandise Inventory 467,653,479 -
1-1302 Office Supplies 3,743,750 -
1-1401 VAT In - -
1-1402 Prepaid Taxes 198,000,000 -
1-2101 Land 1,500,000,000 -
1-2201 Buliding At Cost 480,000,000 -
1-2202 Acc Depr Building - 166,000,000
1-2301 Office Equipment 16,800,000 -
1-2302 Acc Depr Office Equipment - 16,450,000
1-2401 Vehicles 154,800,000 -
1-2402 Acc Depr Vehicles - 112,875,000
2-1201 Account Payable - 331,857,350
2-1202 Accrued Expense - -
2-1203 Devidend Payable - -
2-1204 VAT Out - 71,706,250
2-1205 Income Taxes Payable - -
2-2101 Bank Loans - 360,000,000
3-1101 Comman Stock - 300,000,000
3-2101 Retained Earning - 1,348,577,620
3-2102 Devidend - -
3-8001 Income Summary - -
3-9999 Historical balance - -
4-1101 Sales Of Merchanidise - -
4-1102 Sales Discount 50,795,375 -
4-1103 Sales Returns - -
4-2101 Service Income - 12,456,000
5-1101 Cost Of Goods Sold 6,024,470,021 -
5-1102 Purchases Discount - -
6-1101 Wages & Salaries Expense 343,750,000 -
6-1102 Uncollectible Account - -
6-1103 Advertising Expense - -
6-1104 Depreciation Expense Vehicles 17,737,500 -
6-1105 Maintenance Expense 7,800,000 -
6-1106 Newspaper & Tabloid Expense 6,000,000 -
6-1107 Supplies Expense 13,365,000 -
6-1108 Depreciation Expense Building 22,000,000 -
6-1109 Depreciation Expense Equipment 3,850,000 -
6-1110 Electricity, Telp & Water Exp 21,569,070 -
8-1101 Interest Revenue - 13,365,000
8-1102 Other Revenue - 1,327,000
9-1101 Bank Charge 607,500 -
9-1102 Interest Expense - -
9-2101 Income Taxes Expense - -
TOTAL

-
 PT. JAYATAMA
Memorial Journal (ADJUSTMENT)
December 2021 Page :

ACCOUNT NAME AND

DATE DOC. NO REF DEBIT CREDIT
DECSRIPTION
 PT. JAYATAMA
worksheet desember 2021
Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary Balance Sheet
ACCOUNT NAME
No. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
1-1100 Cash In Bank 884,060,975

1-1200 Petty Cash 10,000,000

1-1201 Account Receivable 522,156,250

1-1202 Allowances for Bad Debts 731,500

1-1203 Other Receivable

1-1301 Merchandise Inventory 467,653,479

1-1302 Office Supplies 3,743,750

1-1401 VAT In 54,774,850

1-1402 Prepaid Taxes 198,000,000

1-2101 Land 1,500,000,000

1-2201 Buliding At Cost 480,000,000

1-2202 Acc Depr Building 166,000,000

1-2301 Office Equipment 16,800,000

1-2302 Acc Depr Office Equipment 16,450,000

1-2401 Vehicles 154,800,000

1-2402 Acc Depr Vehicles 112,875,000

2-1201 Account Payable 331,857,350

2-1202 Accrued Expense

2-1203 Devidend Payable

2-1204 VAT Out 71,706,250

2-1205 Income Taxes Payable

2-2101 Bank Loans 360,000,000

3-1101 Comman Stock 300,000,000

3-2101 Retained Earning 1,348,577,620

3-2102 Devidend

3-8001 Income Summary

3-9999 Historical balance

4-1101 Sales Of Merchanidise 8,140,125,000

4-1102 Sales Discount 50,795,375

4-1103 Sales Returns 38,062,500

4-2101 Service Income 12,456,000

 PT. JAYATAMA
worksheet desember 2021
Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary Balance Sheet
ACCOUNT NAME
No. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
5-1101 Cost Of Goods Sold 6,024,470,021

5-1102 Purchases Discount 34,888,550

6-1101 Wages & Salaries Expense 343,750,000

6-1102 Uncollectible Account

6-1103 Advertising Expense 7,500,000

6-1104 Depreciation Expense Vehicles 17,737,500

6-1105 Maintenance Expense 7,800,000

6-1106 Newspaper & Tabloid Expense 6,000,000

6-1107 Supplies Expense 13,365,000

6-1108 Depreciation Expense Building 22,000,000
6-1109 Depreciation Expense Equipme 3,850,000

6-1110 Electricity, Telp & Water Exp 21,569,070

8-1101 Interest Revenue 13,365,000
8-1102 Other Revenue 1,327,000
9-1101 Bank Charge 607,500
9-1102 Interest Expense 59,400,000
9-2101 Income Taxes Expense
TOTAL 10,909,627,770 10,909,627,770
SALDO ................. - -
JUMLAH - - - -

-
 PT. JAYATAMA
INCOME STATEMENT
For The Year Ended, December, 31, 2021

INCOME

Sales Of Merchanidise Rp -

Sales Discount Rp -

Sales Returns Rp -

Service Income Rp -

Net Sales Rp -

COST OF GOOD SOLD

Cost Of Goods Sold Rp -

Purchases Discount Rp -

Rp -

Gross Profit Rp -

OPERATING EXPENSES

Wages & Salaries Expense Rp -

Uncollectible Account Rp -

Advertising Expense Rp -

Depreciation Expense Vehicles Rp -

Maintenance Expense Rp -

Newspaper & Tabloid Expense Rp -

Supplies Expense Rp -

Depreciation Expense Equipment Rp -

Depreciation Expense Equipment Rp -

Electricity, Telp & Water Exp Rp -

Total Operating Expense Rp -

Operating Income Rp -

OTHER INCOME and OTHER EXPENSES

Interest Revenue Rp -

Other Revenue Rp -
Bank Charge Rp -
Interest Expense Rp -
Income Taxes Expense Rp -
Total Other income and other Expense Rp -
Earning after Taxes Rp -
 PT. JAYATAMA
STATEMENTS OF CHANGES IN EQUITY
FOR THE YEARS ENDED 31 DECEMBER 2021

DESCRIPTION Amount

Retained Earning beginning periode Rp -

Net Income Rp -

Devidend Rp -
Balance at 31 December 2021 Rp -
 PT. JAYATAMA
BALANCE SHEET
AS AT DECEMBER, 31, 2021 and 2020

ASSETS 2021 LIABILITIES & EQUITIES 2021

Current Assets Current Liabilities
Cash In Bank - Account Payable -
Petty Cash - Accrued Payable -
Account Receivable - Devidend Payable -
Allowances for Bad Debts - VAT Out -
Other Receivable - Income Taxes Payable -
Merchandise Inventory -
Office Supplies - Amount -
VAT In - Long Term Debts
Prepaid Taxes - Bank Loans -
Amount -
Equities
Non Current Assets Comman Stock -
Land - Retained Earning -
Buliding At Cost -
Acc Depr Building -
Office Equipment - Amount -
Acc Depr Office Equipment -
Vehicles -
Acc Depr Vehicles -
Amount -

Total Assets - Total Liabilities & Equites -

- -
 PT. JAYATAMA
CASH FLOW STATEMENTS
For The Year Ended, December, 31, 2021
OPERATING ACTIVITIES
Net income after taxes -
Account Receivable Increase/Decrease -
Allowances for Bad Debts Increase/Decrease -
Other Receivable Increase/Decrease -
Merchandise Inventory Increase/Decrease -
Office Supplies Increase/Decrease -
VAT In Increase/Decrease -
Prepaid Taxes Increase/Decrease -
Account Payable Increase/Decrease -
Accrued Expense Increase/Decrease -
Devidend Payable Increase/Decrease -
VAT Out Increase/Decrease -
Income Taxes Payable Increase/Decrease -
Net Cash flow from operating activities -

INVESTING ACTIVITIES
Land Increase/Decrease -
Buliding At Cost Increase/Decrease -
Acc Depr Building Increase/Decrease -
Office Equipment Increase/Decrease -
Acc Depr Office Equipment Increase/Decrease -
Vehicles Increase/Decrease -
Acc Depr Vehicles Increase/Decrease -
Net cash flow from Investing activities -
FINANCING ACTIVITIES
Bank Loan Increase/Decrease -
Comman Stock Increase/Decrease -
Retained Earning Increase/Decrease -
Devident Increase/Decrease -
Net cash flow from Financing activities -
Increase/Decrease Cash & Equivalent Cash -
Cash & Equivalent Cash at the beginning period -
Cash & Equivalent Cash at the end period -

Operating Activities Used

Indirect Method
 PT. JAYATAMA
Memorial Journal (CLOSING ENTRY)
December 2021 Page :

DOC.
DATE DESCRIPTION REF DEBIT CREDIT
NO.
Des-31 Income sumary -
Sales Discount -
Sales Returns -
Cost Of Goods Sold -
Wages & Salaries Expense -
Uncollectible Account -
Advertising Expense -
Depreciation Expense Vehicles -
Maintenance Expense -
Newspaper & Tabloid Expense -
Supplies Expense -
Depreciation Expense Building -
Depreciation Expense Equipment -
Electricity, Telp & Water Exp -
Bank Charge -
Interest Expense -
Income Taxes Expense -
(menutup akun beban)
Sales Of Merchanidise -
Service Income -
Purchases Discount -
Interest Revenue -
Other Revenue -
Income Taxes Expense -
( Menutup Pendapatan)
Income sumary -
Retained Earning -
(Menutup Laba)
- -
 pt jayatama
GENERAL LEDGER

Account: Cash In Bank Purc

Balance
Date Description Ref. Debit Credit Debit
Dec 1 Opening Balance 752,695,725
31 CRJ - 752,695,725
31 CPJ 574,628,500 178,067,225
31 ADJ - 178,067,225
31 ADJ - 178,067,225

Account: Account Receivable GENERAL LEDGER

Balance
Date Description Ref. Debit Credit Debit
Dec 1 Opening Balance 721,393,750
31 SJ 514,456,250 1,235,850,000
31 CRJ 705,993,750 529,856,250
31 MJ 7,700,000 522,156,250

Account: Vat In GENERAL LEDGER

Balance
Date Description Ref. Debit Credit Debit
Dec 1 Opening Balance 24,606,000
31 PJ 32,169,950 56,775,950
31 MJ 2,001,100 54,774,850

Account: Sales of Merchandise GENERAL LEDGER

Balance
Date Description Ref. Debit Credit Debit
Dec 1 Opening Balance
31 SJ 467,687,500
31 closing 8,140,125,000
 Account: Sales Return GENERAL LEDGER
Balance
Date Description Ref. Debit Credit Debit
Dec 1 Opening Balance 38,062,500
31 closing 38,062,500 -

Account: Purcahse Discount GENERAL LEDGER

Balance
Date Description Ref. Debit Credit Debit
Dec 1 Opening Balance
31 closing 34,888,550

Account: Advertising Expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit Debit
Dec 1 Opening Balance 6,875,000
31 PTJ 625,000 7,500,000
31 closing - 7,500,000 -

Account: Interest Expenses GENERAL LEDGER

Balance
Date Description Ref. Debit Credit Debit
Dec 1 Opening Balance 59,400,000
31 closing - 59,400,000 -
 Account Number:
1-1100
Balance
Credit

Account Number:
1-1201
Balance
Credit

Account Number:
1-1401
Balance
Credit

Account Number:
4-1101
Balance
Credit
7,672,437,500
8,140,125,000
-
 Account Number:
4-1103
Balance
Credit

Account Number:
5-1102
Balance
Credit
34,888,550
-

Account Number:
6-1103
Balance
Credit

Account Number:
9-1101
Balance
Credit
 PT. JAYATAMA
CLOSING BALANCE
December 31, 2021
ACCOUNT
ACCOUNT NAME DEBIT CREDIT
NO.
1-1100 Cash In Bank - -

1-1200 Petty Cash - -

1-1201 Account Receivable - -

1-1202 Allowances for Bad Debts - -

1-1203 Other Receivable - -

1-1301 Merchandise Inventory - -

1-1302 Office Supplies - -

1-1401 VAT In - -

1-1402 Prepaid Taxes - -

1-2101 Land - -

1-2201 Buliding At Cost - -

1-2202 Acc Depr Building - -

1-2301 Office Equipment - -

1-2302 Acc Depr Office Equipment - -

1-2401 Vehicles - -

1-2402 Acc Depr Vehicles - -

2-1201 Account Payable - -

2-1202 Accrued Payable - -

2-1203 Devidend Payable - -

2-1204 VAT Out - -

2-1205 Income Taxes Payable - -

2-2101 Bank Loans - -

3-1101 Comman Stock - -

3-2101 Retained Earning - -

JUMLAH - -