Apple Blossom Cologne Company D

Prepaid Expense - Top Schedule 1-31-04

12-31-03 FK
Working Per Per Per
Adjustment Reclassification
Account Paper Audit Book Audit
Reference 12-31-02 12-31-03 Debit Credit Debit Credit 12-31-03
Prepaid Insurance D-1 $ 35,336 $ 38,636 $ 38,636
Insurance exp D-1 $ 28,930 $ 32,765 $ 32,765
Prepaid Rent D-3, 4 $ 5,000 $ 1,250 $ 1,250
Rent exp. D-3, 4 $ 3,750 $ 3,750 $ 3,750
Office Supplies D-3, 5 $ 8,657 $ 9,964 $ 9,964
Office Supplies exp. D-3 $ 9,683 $ 12,830 $ 12,830
Small Tools D-3, 5 $ 7,162 $ 6,541 $ 6,541
Small Tools exp. D-3 $ 3,359 $ 6,419 $ 6,419

Berdasarkan studi internal kontrol dan hasil audit terkait dengan akun beban dibayar dimuka,
maka menurut auditor penyajian akun beban dibayar dimuka sudah sesuai dengan PSAK terkait
 Apple Blossom Cologne Company
Prepaid Insurance and Insurance Expense
12-31-03
Policy Type of
Insuer
Number Coverage
Southwestern Fire & Casualty 4628-41-8001 ! Fire & extended on plant building content
OLD LINE INSURANCE AB6048R3 ! Truck Liability
STATE MANUAL 60-218049 ! Public liability
STATE MANUAL 60-218049 ! Collison
STATE MANUAL 60-218049 ! Comprehensive
AMERICAN FIDELITY AND CASUALITY KH-8034 ! Fidelity bonds on employee
Southwestern Fire and Casualty #4628-41-8002 € ! Fire & extended on plant building content
Old line insurance group #AB6048R4 € ! Truck liability

! Telah sesuai dengan konfirmasi dari broker Pierce and Langdohl (D-2) FK
@ Ditelusuri dari saldo akhir prepaid insurance tahun 2002 FK
£ Telah sesuai dengan voucher pembayaran 3-06 dan 6-02 FK
$ Rekalkulasi FK
% Cross-footed FK
^ Footed FK
& Telah sesuai dengan neraca saldo klien 2003 FK
 D-1
1-31-04
FK
Amount of Term of Coverage Begin Balance Premium Paid Insurance Ending Balance
Coverage From To 12-31-02 2002 Expense 12-31-03
1,500,000 7/1/2001 7/1/2003 4,390 @ - 4,390 $ -
500,000 3/31/2002 3/31/2003 1,229 @ 1,229 $ -
50K-100K-10K 10/1/2001 10/1/2004 10,327 @ 5,901 $ 4,426 %
100 ded 10/1/2001 10/1/2004 7,622 @ 4,356 $ 3,266 %
100 ded 10/1/2001 10/1/2004 4,426 @ 2,529 $ 1,897 %
250.000 & 200.000 6/30/2002 6/30/2005 7,342 @ 2,937 $ 4,405
2,500,000 7/1/2003 7/1/2005 - 31,250 £ 7,813 $ 23,438 %
500,000 3/31/2003 3/31/2004 - 4,815 £ 3,611 $ 1,204 %
Balance per audit 32,765 ^ 38,636 ^
Balance per book 32,766 & 38,635 &
 Apple Blossom Cologne Company D-3
Analytical Procedures Performed on Prepaid Accounts 1-31-04
12-31-03 FK
Balance Balance Dollar Percent
Account
12-31-02 12-31-03 Change Change
Prepaid rent 5,000 ! 1,250 @ 3,750 £ 75% $
Rent expense 3,750 ! 3,750 @ - £ 0% $
Office supplies 8,657 ! 9,964 @ 1,307 £ 15% $
Office supplies exp. 9,683 ! 12,380 @ 2,697 £ 28% $
Samll tools 7,162 ! 6,541 @ 621 £ 9% $
Samll tools exp. 3,359 ! 6,419 @ 3,060 £ 91% $

! Telah sesuai dengan neraca saldo tahun 2002 FK

@ Telah sesuai dengan skedul D-4 dan D-5 FK
£ Cross-footed FK
$ Rekalkulasi FK

Apple Blossom Cologne Company D-4

Prepaid Rent and Rent Expense 1-31-04
12-31-03 FK
Premium Paid Insurance
Begin Balanc Ending Balance
Company
12-31-02 2002 Expense 12-31-03
United Properties 5000 ! 0 3750 @ 1250 £
Balance per aud 3750 $ 1250 $
Balance per bo 3750 % 1250 %

! Telah sesuai dengan neraca saldo klien tahun 2002 FK

@ Rekalkulasi FK
£ Cross-footed FK
$ Footed FK
% Telah sesuai dengan neraca saldo klien tahun 2003 FK

Apple Blossom Cologne Company D-5

Office Supplies and Small Tools 1-31-04
12-31-03 FK
Office Supplies Small Tools
Balances per audit 9,964 ! 6,541 !
Balances per book 9,964 @ 6,541 @

! Sesuai dengan uji fisik office supplies dan small tools klien FK
@ sesuai dengan saldo neraca klien 2003 FK