PT Jayatama - Nabira

Jl. KiHajar Dewantoro 114, Jakarta Pusat

General Journal

01/12/2021 To 31/12/2021
08/11/2023 Page 1
9.11.50
ID# Acct# Account Name Debit Credit Job No.

GJ 31/12/2021 Penyesuaian Akhir Perlengkapan dan Cadangan Kerugian Piutang

03/BM 6-1107 Supplies Expense Rp2.443.750,00
03/BM 1-1302 Office Supplies Rp2.443.750,00
03/BM 6-1102 Uncollectible Accounts p11.174.625,00
03/BM 1-1202 Allowance for Doubtful Debt p11.174.625,00

GJ 31/12/2021 Penyesuaian Aktiva Tetap

04/BM 6-1109 Depreciation Exp - Building Rp2.000.000,00
04/BM 1-2202 Accum. Dep - Building Rp2.000.000,00
04/BM 6-1110 Depreciation Exp - Equipment Rp350.000,00
04/BM 1-2302 Accum. Dep - Office Equipmen Rp350.000,00
04/BM 6-1104 Depreciation Expense - Vehicl Rp1.612.500,00
04/BM 1-2402 Accum. Dep. - Vehicle Rp1.612.500,00

GJ 31/12/2021 Penyesuaian Gaji Karyawan Terutang

05/BM 6-1101 Wages & Salaries Expense p31.250.000,00
05/BM 2-1202 Accrued Expense p31.250.000,00

GJ 31/12/2021 Pembagian Dividen

06/BM 3-2102 Dividend p37.500.000,00
06/BM 2-1205 Income Tax Payable Rp3.750.000,00
06/BM 2-1203 Dividend Payable p33.750.000,00

GJ 31/12/2021 Konversi Pajak

07/BM 2-1204 VAT Out p71.706.250,00
07/BM 1-1401 VAT In p54.774.850,00
07/BM 1-1402 Prepaid VAT p16.931.400,00
07/BM 6-1108 Income Tax Expense p238.485.055,00
07/BM 2-1205 Income Tax Payable p238.485.055,00

Grand Total: p396.522.180,00 p396.522.180,00