Diketahui :

Daftar Perincian persediaan PT. Cahaya Maju Bersama Per 31 Desember 2016 adalah sbb :

Harga Perolehan
Kode Jenis Produk Unit Total (Rp)
per Unit (Rp)

CB Carton Box 2,000 10,000 20,000,000

ISU1 Isuzu Genset I150 1,055 215,403 227,250,000
TEI Teimuzu Genset T217 697 125,000 87,125,000
KEN1 Kenmaster Genset K212 1,315 250,000 328,750,000
SAN Sanyo Pompa S341 900 145,000 130,500,000
SH1 Shimizu Pompa R212V 530 230,000 121,900,000
ISU2 Isuzu Mesin Potong N231 1,050 130,000 136,500,000
KEN2 Chainsaw Kenmaster E235 512 185,000 94,720,000
MAK Bor Makita D200 1,000 180,000 180,000,000

TOTAL 9,059 1,326,745,000

Hasil Stock take yang dilakukan tanggal 15 Jan 2017, Pukul 08:00 sd selesai :

Qty per Stock Qty per Kartu

Kode Jenis Produk Take Persediaan
CB Carton Box 1897 2000
ISU1 Isuzu Genset I150 924 924
TEI Teimuzu Genset T217 497 497
KEN1 Kenmaster Genset K212 965 965
SAN Sanyo Pompa S341 900 900
SH1 Shimizu Pompa R212V 530 530
ISU2 Isuzu Mesin Potong N231 1,050 1,050
KEN2 Chainsaw Kenmaster E235 1,012 912
MAK Bor Makita D200 800 1,000

8,575 8,778
PT. CAHAYA MAJU BERSAMA E
TOP SCHEDULE - INVENTORIES
AS OF 31 DECEMBER 2016

CAJE/PARE Prior Year's

Acc. No Account Name Ref Balance per Client Balance per Audit Balance
Dr Cr
T/B P/Y

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

Audit Notes : 1) Kami telah melakukan inventory taking pada tanggal 15 January 2016.

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 - Merchandise Inventories E.1.
AS OF 31 DECEMBER 2016

CAJE/PARE
Code Type of Products Ref Qty in Unit Cost Per Unit Balance per Client Balance per Audit Remarks
Dr Cr

TOTAL - - - - -
^ ^ ^ ^

Audit Notes : 1) Perusahaan menggunakan metode Perpetual

2) Persediaan dinilai dengan motede FIFO
3) Transaksi penjualan lokal diakui secara FOB Shipping Point & dicatat pada saat barang telah keluar dari Gudang & kirim ke pelanggan.
4) Transaksi pembelian diakui secara FOB Destination Point & dicatat berdasarkan receiving report (Bukti Terima Barang)

Made by : Reviewed by :

Date : Date :
PT. CAHAYA MAJU BERSAMA
INVENTORY TAKING E.2.
AS OF 31 DECEMBER 2016

Inventory Taking Date : 15 January 2017

Inventory Taking Time : 08:00 s/d selesai
Stock Location : Storage
Client's Representative : Salman

Quantity
Code Type of Products Remarks
Per Count Per Card Difference

- - -

Made by : Reviewed by :

Date : Date :
PT. CAHAYA MAJU BERSAMA
INVENTORY MOVEMENT
AS OF 31 DECEMBER 2016

Qty per Movements Qty per Qty per Cost / Balance per Balance per Difference
Type of Differences
Code Count Audit Book unit Audit Client
Products (-) (+)
1/15/2017 12/31/2016 12/31/2016 QTY Rp Rp Rp Rp
 TOTAL - - - - - - - - -

Kami mengusulkan AJE sebagai berikut :

1) 11010 Other Expenses 1,030,000 -
01501 Merchandise Inventories - Carton Box - 1,030,000
(Jurnal menghapus carton box yang terendam air)

2) 10209 Donation 39,600,000 -

06504 VAT - Out - 3,600,000
01501 Merchandise Inventories - MAK - 36,000,000
(Jurnal mencatat 200 unit MAK disumbangkan ke Pekerja Lepas yang belum dicatat)

3) 01301 Trade Receivables - PT. Sterling 33,000,000 -

06504 VAT - Out - 3,000,000
09001 Sales - 30,000,000
(Jurnal Sales tgl 29 Des 2015 ke PT Sterling yang belum dicatat)

4) 10101 COGS 25,000,000 -

01501 Merchandise Inventories - TEI - 25,000,000
(Jurnal HPP penjualan ke PT Sterling yang belum dicatat)

5) 00903 Sales Return & Allowances 22,200,000 -

06504 VAT - Out 2,220,000 -
01301 Trade Receivables - PT. Maju Bersama - 24,420,000
(Jurnal pengakuan return penjualan 100 unit KEN2 dari PT. Maju Bersama)
6) 01501 Merchandise Inventories - KEN2 18,500,000 -
10101 Cost of Good Sold - 18,500,000
(Jurnal pembatalan atas pengakuan COGS karena retur 100 unit KEN2 dr PT. Maju Bersama)

7) 06101 Trade Payables - PT. Berkah 35,090,000 -

01703 VAT - IN - 3,190,000
01501 Merchandise Inventories - S341 - 31,900,000
(Jurnal pembatalan atas pencatatan traksaksi pembelian 220 unit Pompa Sanyo S341 dari PT. Berkah Karena barang baru tiba tgl 3/1/2017)
E.3.

Remarks
Sudah dijurnal
di WP Trade
Receivables
(Modul 2)
g baru tiba tgl 3/1/2017)
SOEULMATE CO.
AUDIT ADJUSTMENTS
AS OF 31 DECEMBER 2009

Balance Sheet
No Acc Code Account Name
Dr Cr

1 10211 Bank Administration Expense - -

01301 Trade Receivables - Capricorn Co. 2,000,000 -
01301 Trade Receivables - Cancer Co. 36,000,000 -
11001 Interest Income - -
01301 Trade Receivables - Pisces Co. - 27,000,000
01103 Cash In Bank - Bank Nemo - 10,450,000
(Jurnal dari rekonsiliasi bank Nemo)

2 01105 Cash In Bank - Bank Maro 9,764,500 -

10211 Bank Administration Expense - -
11001 Interest Income - -
11008 Gain (Loss) on Foreign Exchange - -
(Jurnal dari rekonsiliasi bank Maro)

3 01102 Cash on Hand 6,150,000 -

01401 Interest Receivables - 6,150,000
(Jurnal pembalik atas jurnal klien)

4 01401 Interest Receivables 6,400,000 -

11001 Interest Income - -
(Jurnal pengakuan piutang bunga dari deposito)

5 01301 Trade Receivables - Aquarius Co. 30,000,000 -

01301 Trade Receivables - Virgo Co. - 30,000,000
 (Jurnal reclass atas pelunasan dari Virgo dicatat sbg pelunasan dari Aquarius)

6 10214 Bad Debt Expense - -

01301 Trade Receivables - Taurus Co. - 15,000,000
(Saldo akhir TR Taurus Co dihapus krn telah pailit)

7 11009 Other Income - -

01501 Merchandise Inventory - Teddy Bear Big 2,150,000 -
01403 Employee Receivables - 4,515,000
(Jurnal balik atas jurnal yang dilakukan client)

8 01403 Employee Receivables 4,515,000 -

09001 Sales - -
06504 VAT - Out - 410,455
(Jurnal mencatat penjualan ke karyawan atas 10 Teddy Bear - Big sebesar nilai COGS)

9 10101 Cost of Good Sold - -

01501 Merchandise Inventories - 4,104,545
(Jurnal mencatat harga pokok penjualan kepada karyawan 10 Teddy Bear - Big)

10 09001 Sales 350,000 -

11009 Other Income - -
(Jurnal reclass utk mencatat hasil penjualan kertas bekas)

11 10209 Donation - -
06504 VAT - Out - 3,618,000
01501 Merchandise Inventories - Doraemon - 36,180,000
(Jurnal mencatat sumbangan 201 Doraemon ke Panti Asuhan "Cintah Kasih")
12 01301 Trade Receivables - Gemini Co. 51,975,000 -
06504 VAT - Out - 4,725,000
09001 Sales - -
(Jurnal pengakuan penjualan kpd Gemini Co. Atas 315 Teddy Bear - Small)

13 10101 Cost of Good Sold - -

01501 Merchandise Inventories - Teddy Bear Small - 39,375,000
(Jurnal mencatat harga pokok penjualan kepada Gemini Co. 315 Teddy Bear - Small)

14 00903 Sales Return & Allowances - -

06504 VAT - Out 2,220,000 -
01301 Trade Receivables - Virgo Co. - 24,420,000
(Jurnal pengakuan return 100 Spongebob dari Virgo Co. Karena cacat)

15 01501 Merchandise Inventories - Spougebob 18,500,000 -

10101 Cost of Good Sold - -
(Jurnal pembatalan atas pengakuan COGS karena retur 100 Spongebob dr Virgo Co.)

16 00903 Sales Return & Allowances - -

06504 VAT - Out 2,340,000 -
01301 Trade Receivables - Virgo Co. - 25,740,000
(Jurnal pengakuan return 150 Winnie The Pooh dari Virgo Co. Karena cacat)

17 01501 Merchandise Inventories - Winnie The Pooh - Small 19,500,000 -

10101 Cost of Good Sold - -
(Jurnal pembatalan atas pengakuan COGS karena retur 150 Winnie The Pooh - Small dr Virgo
Co.)

18 06101 Trade Payables - Summer Co. 50,242,500 -

01703 VAT - IN - 4,567,500
01501 Merchandise Inventories - Me To You - Small - 45,675,000
(Jurnal pembatalan atas traksaksi pembelian Me To You - Small yang dicatat tgl 30/12/2010)

TOTAL 242,107,000 281,930,500

388,544,045
 AJE
Income Statement
Dr Cr Dr Cr

125,000 -
- - 2,000,000
- - 36,000,000
- 675,000
- - 27,000,000
- -

- -
69,500 -
- 834,000 Cash & Cash Equivalent
- 9,000,000

- -
- -

- -
- 6,400,000

- - 30,000,000
- - 30,000,000
15,000,000 -
- - 15,000,000
Trade Receivables

2,365,000 -
- -
- -

- -
- 4,104,545
- - Other Receivables

4,104,545 -
- -

- -
- 350,000

39,798,000 -
- -
- -
 - -
- -
- 47,250,000

39,375,000 -
- -

22,200,000 -
- -
- -

- -
- 18,500,000

23,400,000 -
- -
- -

- -
- 19,500,000

- -
- -
- -
146,437,045 106,613,545 - 68,000,000 72,000,000

388,544,045 -