PT…....

Judul
Tahun…

WP Balance per Book PAJE/PRJE

Acc # Descriptions
Index 31 Desember 2019 Debit Credit

Prepared by (date) Reviewed by (date) Schedule Description

 Audited Balance Audited Balance
31 Desember 2019 31 Desember 2018

Indeks
PT GILANG GEMILANG
Working Balance Sheet 1
For The Year Ended 31 December 2019

WP Balance per Book PAJE/PRJE

Acc # Descriptions
Index 31 Desember 2019 Debit
Cash and Cash Equivalent A TB 1,443,945,190

Account Receivable B 3,497,381,800

Inventory C 3,003,561,530

Other Current Assets D 994,850,000

Plant Assets E 8,374,531,250

17,314,269,770
TB : Agreed to trial balance as of 31 Dec 2019
PY : Agreed to prior year audited balance as of 31 Dec 2018
^ : Footing is correct

Prepared by (date) Reviewed by (date) Schedule Description

Working Balance Sheet 1

 PAJE/PRJE Audited Balance Audited Balance
Credit 31 Desember 2019 31 Desember 2018
1,443,945,190 555,368,216

3,497,381,800 510,510,769

3,003,561,530 1,964,407,659

994,850,000 1,062,562,761

8,374,531,250 7,134,531,250

17,314,269,770 11,227,380,655

Schedule Description Indeks

Working Balance Sheet 1 WBS 1

PT GILANG GEMILANG
Working Balance Sheet 2
For The Year Ended 31 December 2019

WP Balance per Book

Acc # Descriptions
Index 31 Desember 2019
2100 Accounts Payable AA (269,031,200)

2105-2400 Other Current Liabilities BB (759,176,500)

2500 Long Term Liabilities CC (5,200,000,000)

3000-3001 Shareholders' Equity DD (11,086,062,070)

(17,314,269,770)
^

TB : Agreed to trial balance as of 31 Dec 2019

PY : Agreed to prior year audited balance as of 31 Dec 2018
^ : Footing is correct

Prepared by (date) Reviewed by (date)

 PAJE/PRJE Audited Balance Audited Balance
Debit Credit 31 Desember 2019 31 Desember 2018
(269,031,200) (2,543,799,400)

(769,176,500) (1,815,883,314)

(5,200,000,000) -

(11,086,062,070) (6,867,697,941)

(17,324,269,770) (11,227,380,655)
^ ^ ^ ^

Schedule Description Indeks

Working Balance Sheet 2 WBS 2

PT GILANG GEMILANG
Working Profit Loss
For The Year Ended 31 December 2019

WP Balance per Book PAJE/PRJE Audited Balance

Acc # Descriptions
Index 31 Desember 2019 Debit Credit 31 Desember 2019
4000 Sales 10 TB 10,977,589,499 - - -

5000 Cost of Sales 20 (5,953,038,388) - - -

6000 Operating Expenses 30 (715,078,129) - - -

7000 Other Income & Expenses 40 (91,108,853) - - -

Net Income 4,218,364,129 - - -

^

TB : Agreed to trial balance as of 31 Dec 2019

PY : Agreed to prior year audited balance as of 31 Dec 2018
^ : Footing is correct

Prepared by (date) Reviewed by (date) Schedule Description

Working Profit Loss

Audited Balance Audited Balance
31 Desember 2019 31 Desember 2018
< PY 5,503,775,725

(2,953,007,461)

(897,415,090)

(65,655,233)

1,587,697,941
^

Indeks
WPL
PT GILANG GEMILANG
Top Schedule Cash and Cash Equivalent
For The Year Ended 31 December 2019

WP Balance per Book

Acc # Descriptions
Index 31 Desember 2015
1001 Cash on hand A.1 TB 29,956,950

1002 Cash in bank - Permata A.2 1,327,806,160

1003 Cash in bank - BNI A.3 86,182,080

1,443,945,190
^

Audit Objectives: C, E, A of cash and cash equivalent

TB : Agreed to trial balance as of 31 Dec 2019

PY : Agreed to prior year audited balance as of 31 Dec 2018
^ : Footing is correct

Prepared by (date) Reviewed by (date)

 PAJE/PRJE Audited Balance Audited Balance
Debit Credit 31 Desember 2015 31 Desember 2014
74,183,500

452,802,238

28,382,480

555,368,218
^

Schedule Description Indeks

Top Schedule Cash and Cash Equivalent A

 Balance per book

Cash On hand 29,956,950

Cash In Bank - Permata 1,327,806,160

Cash in Bank - BNI 86,182,080

Uang Kertas Lembar Total

Rp 100,000 150 Rp 15,000,000
Rp 50,000 200 Rp 10,000,000
Rp 20,000 50 Rp 1,000,000
Rp 10,000 480 Rp 4,800,000
Rp 5,000 100 Rp 500,000
Rp 2,000 80 Rp 160,000
Rp 1,000 10 Rp 10,000

Uang Logam Keping Total

Rp 1,000 50 Rp 50,000
Rp 500 9 Rp 4,500
Rp 200 5 Rp 1,000
Rp 100 - Rp -

Total Petty Cash Opname Rp 31,525,500

Mutasi1-5 Januari 2020:
Cash Received from sales Rp (5,200,000)
Purchase Supplies Rp 750,000
Tax Payment Rp 900,000
Balance Should Be Rp 27,975,500
Balance Per Book Rp 29,956,950
Bon Sementara Rp (3,280,000)
Rp 26,676,950

Journal Difference Rp 1,298,550

Cash on hand Rp 1,298,550

Other Income

Other receivables - employee receivables Rp 3,280,000

Cash On hand

Bank No Account Balance per book in Rate 30

original currency Nov 2019
a b
permata IDR 123-1010-800IDR 751,837,910 1

permata USD 123-1010-801USD 11,625 14,102

permata SGD 123-1010-802SGD 13,280 10,325

permata THB 123-1010-803THB 9,500 467

permata MYR 123-1010-804MYR 80,000 3,381

TB

BNI IDR IDR 86,182,080 1

TB

Cash in Bank -permata

Bank In adm expense
Interest Income
Advance Receipt

Cash In Bank - Permata

Advance receipt
(SGD 2.000 x 10.325)

Other Income - Foreign exchange loss

Cash in Bank - Permata
 Adjustment
Balance per audit
Dr Cr
1,298,550 3,280,000 27,975,500 Rp 1

25,110,000 1,127,245 1,351,788,915 Rp 1

86,182,080 Rp 1

Rp 1,298,550

Rp 3,280,000

Balance per book Confirm reply Difference Rate 31 Dec 2019 Balance Should be

c=a x b d e=a-d f g=d x f

 751,837,910 756,297,910 (4,460,000) 1 756,297,910

163,935,750 11,625 - 13,901 161,599,125

137,116,000 15,280 (2,000) 10,321 157,704,880

4,436,500 9,500 - 466 4,427,000

270,480,000 80,000 - 3,397 271,760,000

1,327,806,160 1,351,788,915

86,182,080 86,182,080 - 1 86,182,080

1,413,988,240 1,437,970,995

4,460,000
50,000
1,270,000
3,240,000

20,650,000
20,650,000

1,127,245
1,127,245
 Forex gain (loss)
h=g - c - adjustments if
any
 -

(2,336,625)

(61,120)

(9,500)

1,280,000
(1,127,245)
 Kode Nama Kota/ Negara

101 PT. Nicole Electronics Jakarta/ Indonesia IDR

102 PT. Gobind Electronics Jakarta/ Indonesia IDR

103 PT. Davina Electronics Bandung/ Indonesia IDR

104 PT. Embun Electronics Medan/ Indonesia IDR

105 PT. Visakha Electronics Lampung/ Indonesia IDR

106 PT. Malika Electronics Yogyakarta/ IDR

Indonesia

107 PT. Cassey Electronics Jambi/ Indonesia IDR

108 PT. Candice Electronics Singapura/ Singapura SGD

109 PT. Mika Electronics Kuala Lumpur/ MYR

Malaysia

110 PT. Thalia Electronics Bangkok/ Thailand THB

* Sent AR confirmation

Nama

PT. Candice Electronics SGD

PT. Mika Electronics MYR

PT. Thalia Electronics THB

Other Income/loss - Foreign exchange

Accounts Recivable
Employee Receivable

Accounts Rceivable - PT Goblind Electronics

kode nomor faktur

PT. Malika Electronics 106 177/12/2019

PT. Gobind Electronics 102 178/12/2019
PT. Visakha Electronics 105 179/12/2019
PT. Embun Electronics 104 180/12/2019
PT. Nicole Electronics 101 181/12/2019
PT. Nicole Electronics 101 001/01/2020
PT. Davina Electronics 103 002/01/2020
PT. Visakha Electronics 105 003/01/2020
PT. Embun Electronics 104 004/01/2020
PT. Gobind Electronics 102 005/01/2020

Pelanggan Kode No. Faktur

PT. Malika Electronics

106 177/12/2019 30 Dec 2019

PT. Gobind Electronics

102 178/12/2019 31 Dec 2019

PT. Visakha Electronics

105 179/12/2019 31 Dec 2019

PT. Embun Electronics

104 180/12/2019 31 Dec 2019

PT. Nicole Electronics

101 181/12/2019 31 Dec 2019

PT. Nicole Electronics

101 001/01/2020 03 Jan 2020
PT. Davina Electronics
103 002/01/2020 03 Jan 2020

PT. Visakha Electronics

105 003/01/2020 04 Jan 2020

PT. Embun Electronics

104 004/01/2020 04 Jan 2020

PT. Gobind Electronics

102 005/01/2020 04 Jan 2020

Sales - Invoice 001/01/2020

Account receivable - PT Nichole

Inventory - invoice 001/01/2020

Cost of sales

Sales - Invoice 002/01/2020

Accounts Recivable - PT Davina

Inventory - invoice 002/01/2020

Cost of sales
Balance 31 Dec 2019 Rate 30 Nov 2019 Balance per book 31
in Original Currency Dec 2019 in IDR

1,380,900,000 1 1,380,900,000

389,000,000 1 389,000,000

128,900,000 1 128,900,000

286,560,000 1 286,560,000

182,000,000 1 182,000,000

328,000,000 1 328,000,000

- 1 -

67,400 10,325 695,905,000

6,800 3,381 22,990,800

178,000 467 83,126,000

3,497,381,800
LENOVO:
hal 35 modul

Original Balance Rate 31 Dec 2019 Balance per audit 31

Dec 2019

67,400 10,321 695,635,400

6,800 3,397 23,099,600

178,000 466 82,948,000

338,800

338,800
 9,000,000

9,000,000

Total Sales Total Cost of Sales %

89,000,000 62,300,000 70%

150,000,000 84,000,000 56%

90,000,000 72,000,000 80%

56,000,000 39,200,000 70%

62,000,000 24,720,000 40%

61,400,000 49,120,000 80%

138,000,000 96,600,000 70%

162,800,000 91,168,000 56%

129,000,000 103,200,000 80%

412,000,000 329,600,000 80%

Tgl Faktur Jumlah No. Surat Jalan Tgl Surat Jalan

30 Dec 2019 89,000,000 177/XII/19 30 Desember 2019

31 Dec 2019 150,000,000 178/XII/19 31 Desember 2019

31 Dec 2019 90,000,000 179/XII/19 31 Desember 2019

31 Dec 2019 56,000,000 180/XII/19 31 Desember 2019

31 Dec 2019 62,000,000 181/XII/19 31 Desember 2019

03 Jan 2020 61,400,000 001/I/20 03 Januari 2020

03 Jan 2020 138,000,000 002/I/20 03 Januari 2020

04 Jan 2020 162,800,000 003/I/20 04 Januari 2020

04 Jan 2020 129,000,000 004/I/20 04 Januari 2020

04 Jan 2020 412,000,000 005/I/20 04 Januari 2020

61,400,000

61,400,000

49,120,000

49,120,000

138,000,000

138,000,000

96,600,000

96,600,000
 Confirmation reply Difference Notes

1,380,900,000 -

380,000,000 9,000,000 Rp. 9.000.000 adalah adl employee

receivable --> AJE

128,900,000 -

268,560,000 18,000,000 no AJE, due to bank clearing process

128,000,000 54,000,000 no AJE goods delivered to client dated Dc 29,2019,FOB Shipping Point

302,800,000 25,200,000 no AJE

695,905,000 -

106,200,000
:
odul

Balance per book 31 forex gain/(loss)

Dec 2019

695,905,000 (269,600)

22,990,800 108,800

83,126,000 (178,000)

(338,800)
 Record On Properly included
Tgl Surat Jalan /Excluded ?

Dec 2019 Properly included

30 Desember 2019

Dec 2019 Properly included

31 Desember 2019

Dec 2019 Properly included

31 Desember 2019

Dec 2019 Properly included

31 Desember 2019

Dec 2019 Properly included

31 Desember 2019

Dec 2019 improperly include

03 Januari 2020
 Dec 2019 improperly include
03 Januari 2020

Jan-20 properly include

04 Januari 2020

Jan-20 properly include

04 Januari 2020

Jan-20 properly include

04 Januari 2020
tes

ated Dc 29,2019,FOB Shipping Point

 PT GILANG GEMILANG
List of Adjustment and Reclassification Entries
31 December 2019

No. Description Ref Dr.

1 Cash on hand 1,298,550
Other Income

2 Other Receivables -employee receivables 3,280,000

Cash on hand

3 Cash in Bank - permata 4,460,000

Bank adm expense 50,000
Interest income
Advance receipt

4 Cash In - permata 20,650,000

Advance receipt

5 Other income - foreign exchange loss 1,127,245

Cash in Bank - permata

6 Other Income/loss - Foreign exchange 338,800

Accounts Recivable

7 Employee Receivable 9,000,000

Accounts Rceivable - PT Goblind Electronics

8 Sales - Invoice 001/01/2020 61,400,000

Account receivable - PT Nichole

9 Inventory - invoice 001/01/2020 49,120,000

Cost of sales

10 Sales - Invoice 002/01/2020 138,000,000

Accounts Recivable - PT Davina

11 Inventory - invoice 002/01/2020 96,600,000

Cost of sales

12 Inventory - promotion display unit 61,166,000

Inventory - washing machine top loading

13 Cos of sales 25,520,000

Inventory - washing machine front loading
 Accounts Receivable 38,280,000
Sales return
Sales

14 Sales Return 78,888,000

Accounts Receivable
Inventory - AC 1PK 52,592,000
Cost of sales

15 Accounts Receivables 68,414,040

Sales
Cost of sales 45,609,360
Inventory - 1.5PK

16 Inventory - kipas 17,638,900

Accounts Payable

17 Other G&A expense - inventory obsolence 57,345,585

provision for inventory obsolete/ obsolence stock
n Entries

I/S
Cr. Dr. Cr.

1,298,550

3,280,000

1,270,000
3,240,000

20,650,000

1,127,245

338,800

9,000,000

61,400,000

49,120,000

138,000,000

96,600,000

61,166,000

25,520,000
19,140,000
19,140,000

78,888,000

52,592,000

68,414,040

45,609,360

17,638,900

57,345,585
 PT Gilang Gemilang
Trial Balance
31 December 2019 and 2018

31 December 2019
Acc # Account Name
Debit Credit
1000 Cash and Bank
1001 Cash On Hand 29,956,950
1002 Cash in Bank - Permata 1,327,806,160
1003 Cash in Bank - BNI 86,182,080
1100 Account Receivable 3,497,381,800
1110 Other Receivable -
1200 Inventory 3,003,561,530
1410 Prepaid Advertising 6,000,000
1420 Prepaid Insurance 644,500,000
1500 Security Deposit 12,300,000
1600 Advance Payment 332,050,000
1700 Plant Assets
1701 Land 550,000,000
1702 Land Improvement -
1703 Building 5,200,000,000
1704 Equipment 1,285,000,000
1705 Vehicle 1,610,000,000
1710 Acc Depreciation Plant Asset
1711 Acc Depreciation Land Improvement -
1712 Acc Depreciation Building 156,250,000
1713 Acc Depreciation Equipment 114,218,750
1714 Acc Depreciation Vehicle -
2100 Account Payable 269,031,200
2105 Other Current Payable 50,000,000
2200 Accrued Expenses 17,176,500
2300 Advance Receipt 692,000,000
2500 Bank Loan 5,200,000,000
3000 Share Capital 5,280,000,000
3001 Retained Earning 1,587,697,941
4000 Revenue
4100 Sales 10,997,589,499
4200 Interest Revenue -
4300 Other Revenue -
5000 Cost of Sales 5,953,038,388
6000 Selling & General Administration Expense
6100 Selling Expense
6105 Sales Incentive 6,667,320
6106 Sales Incentive -director 9,984,810
6200 General and Administration Expense
6210 Employee Salary and Benefit
6211 Salaries, Overtime & THR Expense 48,183,795
6212 Salaries, Overtime & THR Expense - Director 63,567,660
6213 Bonus and Compensation Expense 2,788,500
6214 Bonus and Compensation Expense - Director 14,388,500
6215 Meal and catering 9,149,415
6216 Employee Medical Expense 12,304,390
6217 Employee Insurance Expense 2,886,675

31 December 2019
Acc # Account Name
Debit Credit
6220 Depreciation and Amortization
6221 Depreciation Expense Land Improvement -
6222 Depreciation Expense Building -
6223 Depreciation Expense Equipment -
6224 Depreciation Expense Vehicle -
6230 Utilitization, Adm, Rent, & Other Expense
6231 Electricity Expense 28,996,997
6232 Telecommunication Expense 5,756,643
6233 Expedition, post & Stamp Expense 2,628,615
6234 Travelling Expense 7,196,300
6235 Consultant Expense 9,237,195
6236 Rent Expense 9,000,000
6237 Insurance Expense 438,500,000
6238 Office Supplies Expense 10,632,054
6239 Pantry Expense 2,526,680
6240 Car Rental Expense 7,445,130
6241 Advertising expense 18,000,000
6242 Fuel, Parking & Tol 1,705,935
6243 Transportation Expense 962,280
6244 Repair Expense 250,000
6245 Other General & Adm Expense 2,319,735
7000 other Income (expense)
7100 Foreign Exchange Gain or Loss 5,980,260
7200 Interest Expense 95,797,100
7300 Bank Adm Expense 1,292,013

Total Pendapatan 11,003,569,759

Total Beban 6,765,206,130
Net income 4,238,363,629
R/E awal 6,867,697,941
11,106,061,570
 31 December 2018
Debit Credit

74,183,500
452,802,236
28,382,480
510,510,769
-
1,964,407,659
-
525,000,000
18,420,360
519,142,401

520,000,000
-
5,000,000,000
1,285,000,000
800,000,000

-
156,250,000
114,218,750
200,000,000
2,543,799,400
-
5,758,314
1,810,125,000
-
5,280,000,000
-

5,503,775,725
-
-
2,953,007,461

5,341,280
9,682,560
 47,072,640
60,736,280
2,588,500
13,880,000
3,500,000
11,954,600
2,139,520

31 December 2018
Debit Credit

-
156,250,000
114,218,750
200,000,000

28,097,297
7,441,263
41,320,920
29,273,760
11,037,960
8,000,000
75,000,000
32,469,600
2,692,760
8,261,280
6,635,880
1,863,960
699,840
125,000
17,131,440

4,061,040
68,366,273
1,350,000
 PT GILANG GEMILANG
Statement of Financial Position
As Of 31 December 2019 and 2018 (In Rupiah)
ASSETS 31-Dec-19
CURRENT ASSETS
Cash and Bank 1,443,945,190
Account Receivable 3,497,381,800
Others Receivable -
Inventory 3,003,561,530
Prepaid Expenses 650,500,000
Security Deposit 12,300,000
Advance Payment 332,050,000
Total CURRENT ASSETS 8,939,738,520

PLANT ASSETS
Acquisition Cost
Land 550,000,000
Land Improvement -
Building 5,200,000,000
Equipment 1,285,000,000
Vehicle 1,610,000,000
Total Acquisition Cost 8,645,000,000
Accumulated Depreciation
Accumulated Depreciation Land Improv -
Accumulated Depreciation Building (156,250,000)
Accumulated Depreciation Equipment (114,218,750)
Accumulated Depreciation Vehicle -
Total Accumulated Depreciation (270,468,750)
Total PLANT, ASSETS, net book value 8,374,531,250

Total ASSETS 17,314,269,770

LIABILITIES and EQUITIES 31-Dec-2019
LIABILITIES
Current Liabilities
Account Payable 269,031,200
Other Current Liabilities:
Other Current Payable 50,000,000
Accured Expense 17,176,500
Advance Receipt 692,000,000
Total Other Current Liabilities 759,176,500
Total Current Liabilities 1,028,207,700

Long Term Liabilities 5,200,000,000

Total Liabiities 6,228,207,700

SHAREHOLDER'S EQUITY
Share Capital 5,280,000,000
Retained Earnings 5,806,062,070
Total SHAREHOLDER'S EQUITY 11,086,062,070

Total LIABILITIES and SHAREHOLDER'S EQUITY 17,314,269,770

 Pt Gilang Gemilang
Statements of Income
For the years ended 31 December 2019 and 2018
In Rupiah Amount
2019 2018
Net Sales 10,977,589,499 5,503,775,725
Cost of Sales (5,953,038,388) (2,953,007,461)
Gross Profit 5,024,551,111 2,550,768,264
Operating Expenses
Selling Expense (16,652,130) (15,023,840)
Depreciation and Amortization - (470,468,750)
Employee Salary and Benefit (153,268,435) (141,871,540)
Utilitizaion, Adm, Rent & Others Expense (545,157,564) (270,050,960)
Total Operating Expense (715,078,129) (897,415,090)
Income from operation 4,309,472,982 1,653,353,174
Other Income and Expenses
Other Income
Foreign ExchangeGain 5,980,260 4,061,040
Other Expenses
Interest Expense (95,797,100) (68,366,273)
Bank Adm Expense (1,292,013) (1,350,000)
Total Other Expenses (97,089,113) (69,716,273)
Total Other Income and Expenses (91,108,853) (65,655,233)

NET INCOME 4,218,364,129 1,587,697,941

 Biaya
Kode Jumlah Perolehan per
Produk Jenis Produk (Unit) unit Total Usang
WMT-101 Washing machine top loading 92 8,738,000 803,896,000 1
WMT-102 Washing machine front loading 70 6,380,000 446,600,000 2
EOV-129 Televisi LCD 29 inch 50 2,948,000 147,400,000 1
EOV-132 Televisi LCD 32 inch 25 3,450,000 86,250,000 1
EOV -100 Televisi LED 86 7,979,355 686,224,530 1
AC-100 AC 1 pk 98 2,768,000 271,264,000 3
AC-150 AC 1.5 pk 120 3,800,780 456,093,600 3
FAN-105 Kipas angin 300 352,778 105,833,400 5
TB 3,003,561,530
1

Jumlah
sesuai Jumlah (Unit) Difference
Kode stock per book 31
Produk Jenis Produk opname Des 2019 Keterangan selisih
WMT-101 Washing machine top loading 85 92 (7) tgl 29 des : 7 washing machin top
WMT-102 Washing machine front loading 66 70 (4) tgl 28 des : 2 washing machine fr
EOV-129 Televisi LCD 29 inch 50 50 -
EOV-132 Televisi LCD 32 inch 32 25 7 tgl 30 des : 7 Televisi LCD 32 inc
EOV -100 Televisi LED 86 86 -
AC-100 AC 1 pk 117 98 19 tgl 31 des : 19 AC 1PK di taruh di
AC-150 AC 1.5 pk 108 120 (12) tgl 31 des : 12 AC 1.5PK langsung
FAN-105 Kipas angin 350 300 50 tgl 20 des : 50 Kipas angin dicatat

Inventory - promotion display unit 61,166,000 (7*8.738.000)

Inventory - washing machine top loading 61,166,000

Company record:
Sales return 19,140,000
Accounts Receivable 19,140,000
Inventory - washing machine front oading 12,760,000
cost of sales 12,760,000

Should be:
Cost of sales 12,760,000
Inventory 12,760,000
Accounts receivable 19,140,000
Sales 19,140,000

AJE:
Cos of sales 25,520,000 (2*12.760.000)
Inventory - washing machine front loading 25,520,000

Accounts Receivable 38,280,000

Sales return 19,140,000 (150%*12.760.000)
Sales 19,140,000 (150%*12.760.000)

Sales Return 78,888,000 (150%*52.592.000)

Accounts Receivable 78,888,000
Inventory - AC 1PK 52,592,000 (19*2.768.000)
Cost of sales 52,592,000

Accounts Receivables 68,414,040 (150%*45.609.360)

Sales 68,414,040
Cost of sales 45,609,360 (12*3.800.780)
Inventory - 1.5PK 45,609,360
-

Inventory - kipas 17,638,900 (50*352.778)

Accounts Payable 17,638,900

Other G&A expense - inventory obsolence 57,345,585 total inventory usang

provision for inventory obsolete/ obsolence stock 57,345,585
 Audited balance
Usang should be Inventory
8,738,000 742,730,000 TB 3,003,561,530 61,166,000
12,760,000 421,080,000 52,592,000 25,520,000
2,948,000 147,400,000 17,638,900 45,609,360
3,450,000 86,250,000
7,979,355 686,224,530 2,941,497,070
8,304,000 323,856,000 ^
11,402,340 410,484,240 1
1,763,890 123,472,300
57,345,585 2,941,497,070

: 7 washing machin top loading di pinjamkan

: 2 washing machine front loading yang di jual oleh client, salah dicatat oleh bagian accounting sebagai sales return

: 7 Televisi LCD 32 inch PT Thalia menitip barang ke gudang

: 19 AC 1PK di taruh di gudang di atas jam operasional sehingga bagian akuntansi tidak mendapatkan informasi
: 12 AC 1.5PK langsung di ambil oleh PT Mika Electronics dan akuntansi belum mencatat apapun
: 50 Kipas angin dicatat pembelian ketika invoice dari PT Giada diterima perusahaan
ntory usang
PT GILANG GEMILANG
Top Schedule Account Receivable
For The Year Ended 31 December 2019

WP Balance per Book PAJE/PRJE Audited Balance

Acc # Descriptions
Index 31 Desember 2019 Debit Credit31 Desember 2019

1100 Account R B TB 3,497,381,800 ### ### ###

TB : Agree to trial balance as of 31 Dec 2015

PY : Agree to prior year audited balance as of 31 Dec 2014
^ : Footed

Prepared by (date) Reviewed by (date) Schedule Description

Top Schedule Accounts Receivable

ited Balance Audited Balance
ember 2019 31 Desember 2018

< PY 510,510,769

Indeks
B
PT GILANG GEMILANG
Top Schedule Inventory
For The Year Ended 31 December 2019

WP Balance per Book

Acc # Descriptions 31 Desember 2019
Index

1200 Inventory C.1 TB 3,003,561,530

Inventory -promotion display unit C.2

Provision for inventory obsoenc stock C.3

3,003,561,530
^

TB : Agreed to trial balance as of 31 Dec 2019

PY : Agreed to prior year audited balance as of 31 Dec 2018
^ : Footing is correct

Prepared by (date) Reviewed by (date)

 PAJE/PRJE Audited Balance Audited Balance
31 Desember 2019 31 Desember 2018
Debit Credit

1,964,407,659

61,166,000 61,166,000

57,345,585 (57,345,585)

61,166,000 57,345,585 - 1,968,228,074

^ ^ ^ ^

Schedule Description Indeks

Top Schedule Inventory C