Apple Blossom Cologne Company FK

Capital Stock and Retained Earnings - Top Schedule 1-31-04

12-31-03 FK
Working Per Per Per
Account Paper Audit Book Adjustment Reclassification Audit
Reference 12-31-02 12-31-03 Debit Credit Debit Credit 12-31-03
Capital Stock J-1 925,000 925,000 925,000
Other Contributed Capital J-1 736,550 736,550 736,550
Retained Earnings H-3, K-1 529,683 825,143 825,143

Berdasarkan studi internal kontrol dan hasil audit terkait dengan akun Capital stock and Retained earnings,
maka menurut auditor penyajian akun Capital stock and Retained earnings sudah sesuai dengan PSAK terkait

Apple Blossom Cologne Company K-1

Retained Earnings 1-31-04
12-31-03 FK
Balance 31-12-02 529683 !
Dividends -23125 @
506558 £
Net income 2003, before audit adjustments 318585 $
Balance, 31-12-03 per book 825143 £
Net effect of 2002 audit adjustment
Balance, 31-12-03, after audit adjustment

! Telah sesuai dengan neraca saldo klien per 2002 FK

@ Sesuai dengan notulen rapat dewan direksi dan skedul H-3 FK
£ Footed FK
$ Sesuai dengan neraca saldo laba rugi klien per 2003 FK