Scribd
Upload
62 views1 page

Post Closing P2 Jayatama

This document is a post closing trial balance for PT Jayatama as of December 31, 2021. It lists account names and their debit and credit balances. Key accounts include cash in bank with a debit balance of Rp1.6 billion, merchandise inventory with a debit balance of Rp467.7 billion, land and buildings with debit balances totaling Rp1.75 billion, and retained earnings with a credit balance of Rp3.1 billion. Total debits equal total credits at Rp4.8 billion.

Uploaded by

Shula Kinanti
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
62 views1 page

Post Closing P2 Jayatama

This document is a post closing trial balance for PT Jayatama as of December 31, 2021. It lists account names and their debit and credit balances. Key accounts include cash in bank with a debit balance of Rp1.6 billion, merchandise inventory with a debit balance of Rp467.7 billion, land and buildings with debit balances totaling Rp1.75 billion, and retained earnings with a credit balance of Rp3.1 billion. Total debits equal total credits at Rp4.8 billion.

Uploaded by

Shula Kinanti
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
You are on page 1/ 1

PT JAYATAMA

POST CLOSING TRIAL BALANCE


December 31, 2021
(In IDR)

Acc. No. Account Name Debit Credit

11101 Cash in Bank 1,662,560,267 -


11200 Petty Cash 10,000,000 -
11300 Account Receivable 522,156,250 -
11400 Allowance for Doubtful Debt - 10,443,125
11500 Other Receivable - -
11600 Merchandise Inventory 467,708,500 -
11700 Office Supplies 1,300,000 -
11800 Value Added Tax - In (VAT In) - -
11900 Prepaid Income Tax - -
12100 Land 500,000,000 -
12200 Building at Cost 1,250,000,000 -
12210 Accum. Dep. - Building - 354,166,666
12300 Vehicle at Cost 270,000,000 -
12310 Accum. Dep. - Vehicle - 45,927,083
12400 Office Equipment at Cost 150,000,000 -
12410 Accum. Dep. - Office Equipment - 128,531,250
21100 Accounts Payable - 331,857,350
21200 Accrued Payable - 31,250,000
21300 Dividend Payable - 33,750,000
21400 Value Added Tax - Out (VAT Out) - -
21500 Income Tax Payable - 78,991,428
21600 VAT Payable - 16,931,400
22100 Bank Loans - 360,000,000
31101 Common Stock - 300,000,000
31200 Retained Earnings - 3,141,876,714

Total ........................ 4,833,725,017 4,833,725,017


0

You might also like