PT.

CAHAYA MAJU BERSAMA D

TOP SCHEDULE OTHER RECEIVABLES
AS OF 31 DECEMBER 2016

CAJE/PARE Prior Year's

Acc. No Account Name Ref Balance per Client Balance per Audit Balance
Dr Cr

TOTAL - - - - -
^ ^ ^ ^ ^
v
To WBS - A

Audit Notes : 1. Ada penjualan 20 unit Kenmaster Genset K212 ke Karyawan, di mana jurnal yang dilakukan perusahaan kurang catat (see schedule D.1).

Audit Conclution : Based on audit procedures which have been done, we are in the opinion that the above balance has been stated fairly.

Made by : Reviewed by :

Date : Date :
PT. CAHAYA MAJU BERSAMA
SUPPORTING SCHEDULE OTHER RECEIVABLES
AS OF 31 DECEMBER 2013

1) Pada tanggal 2 Desember 2016 dilakukan penjualan ke karyawan sebanyak 20 unit Kenmaster Genset K212 pada harga poko

Client melakukan jurnal sbb :

Dr Cr
Employee Receivables 4,200,000 -
Sales Discount 800,000 -
Merchandise Inventory - Kenmaster Genset K212 - 5,000,000

Jurnal seharusnya :

Employee Receivables 4,500,000 -

Sales Discount 1,000,000 -
Sales - 5,000,000
VAT Out - 500,000

COGS 5,000,000 -
Merchandise Inventory - Kenmaster Genset K212 - 5,000,000

Menurut kami jurnal tersebut tidak tepat, sehingga kami mengajukan jurnal sbb :

1) Merchandise Inventory - Ironman 5,000,000 -

Sales Discount - 800,000
Employee Receivables - 4,200,000
(Jurnal balik atas jurnal yang telah dilakukan client)

2) Employee Receivables 4,500,000 -

Sales Discount 1,000,000 -
Sales - 5,000,000
VAT Out - 500,000
(Jurnal mencatat penjualan secara hutang ke karyawan atas 20 unit Kenmaster Genset K212 sebesar nilai COGS & discoun

3) Cost of Good Sold 5,000,000 -

Merchandise Inventory - Kenmaster Genset K212 - 5,000,000
(Jurnal mencatat HPP kepada karyawan 20 unit Kenmaster Genset K212)

ATAU JURNAL SBB :

1 Employee Receivables 300,000 -
Sales Discount 200,000 -
VAT Out - 500,000
(Jurnal mencatat kekurangan nilai dibukukan oleh klien)

2 COGS 5,000,000 -
Sales - 5,000,000
(Jurnal mencatat HPP kepada karyawan 20 unit Kenmaster Genset K212)
enmaster Genset K212 pada harga pokoknya dengan discount 20%.

enset K212 sebesar nilai COGS & discount 20%)