Kode Jenis Perolehan

Produk Produk Per Unit

WMT-101 Washing machine top loading 8,738,000
WMT-102 Washing machine front loading 6,380,000
EOV-129 Televisi LCD 29 inch 2,948,000
EOV-132 Televisi LCD 32 inch 3,450,000
EOV -100 Televisi LED 7,979,355
AC-100 AC 1 pk 2,768,000
AC-150 AC 1.5 pk 3,800,780
FAN-105 Kipas angin 352,778
Jumlah
*) Sales Margin : 50% kategori besar dan 25% kategori kecil

Tickmarks/Notes:
TB: Agree to Trial Balance as of 31 Dec 2019
^: Correctly Footed
<: Correctly Cross Footed

Jurnal:
Washing machine top loading - Kategori Besar
No 12 Inventory-Promotion display unit 61,166,000
Inventory-Washing machine top loading

Washing machine front loading - Kategori Besar

Company Record - Jurnal yang salah
Inventory- Washing machine front loading 12,760,000
cost of sales

Sales Return 19,140,000

acocunts receivable

should be AJE 2 - Mencatat jurnal yang benar

Accounts receivable 19,140,000.0
Sales
 Cost of sales 12,760,000
Inventory- Washing machine frone loading

Jurnal koreksi atas pencatatan yang salah:

13 cost of sales 25,520,000
inventory-washing machine front loading

accounts receivable 38,280,000

sales
sales return

Televisi LCD 32 inch

No Entry

AC 1 PK - Kategori Besar
14 Inventory- AC 1 PK 52,592,000
cost of sales

Sales Return 78,888,000

acocunts receivable

AC 1.5 PK - Kategori Besar

15 Cost of sales 45,609,360
Inventory- AC 1.5 PK

Accounts receivable 68,414,040

Sales

Kipas angin - Kategori Kecil

16 Inventory- Kipas Angin 17,638,900
Accounts Payable
 PT Gilang Gemilang
Supporting Schedule - Inventories
31 Desember 2019

Unit Diff Balance Balance

Book PC unit Per Book Should be
92 85 (7) 803,896,000 742,730,000
70 66 (4) 446,600,000 421,080,000
50 50 - 147,400,000 147,400,000
25 32 7 86,250,000 110,400,000
86 86 - 686,224,530 686,224,530
98 117 19 271,264,000 323,856,000
120 108 (12) 456,093,600 410,484,240
300 350 50 105,833,400 123,472,300
TB 3,003,561,530 2,965,647,070
^ ^

61,166,000

should be AJE 1 - Membalik jurnal sales return

Cost of sales 12,760,000
12,760,000 inventory- washinng machine top loading
accounts receivable 19,140,000
sales return
19,140,000

19,140,000
12,760,000

25,520,000

19,140,000
19,140,000

52,592,000

78,888,000

45,609,360

68,414,040

17,638,900
s

Difference
Rp
(61,166,000) <
(25,520,000) <
- <
24,150,000 <
- <
52,592,000 <
(45,609,360) <
17,638,900 <
(37,914,460)
^ ^

12,760,000

19,140,000
 Description
Ada 7 unit yang digunakan untuk promosi
Ada kesalahan pencatatan(mencatat penjualan sebagai retur penjualan)

Accounting sudah catat dengan benar (ada titipan di gudang) NO ENTRY

Barang telah dikembalikan namun akuntan tidak mengetahui

Barang langsung diambil oleh pelanggan dan akuntan belum mencatat
Transaksi pembelian sudah datang namun akuntan masih menunggu invoice
 PT Gilang Gemilang
Supporting Schedule: Daftar Barang Rusak
31 Desember 2019

Kode Unit yang Total Unit

Produk Produk Rusak Book Total Unit PC
WMT-101 Washing machine top loading 1 92 85
WMT-102 Washing machine front loading 2 70 66
EOV-129 Televisi LCD 29 inch 1 50 50
EOV-132 Televisi LCD 32 inch 1 25 32
EOV -100 Televisi LED 1 86 86
AC-100 AC 1 pk 3 98 117
AC-150 AC 1.5 pk 3 120 108
FAN-105 Kipas angin 5 300 350
Jumlah

Inventory
TB 3,003,561,530 61,166,000
25,520,000
52,592,000
45,609,360
17,638,900
2,941,497,070
^

17 Other General & Adm exp-inventory obsolence stock expense 57,345,585

Allowance for inventory obsolence stock
ng Rusak

Harga Per Total Unit Audited balance

Unit Usang should be
8,738,000 8,738,000 742,730,000 <
6,380,000 12,760,000 421,080,000 <
2,948,000 2,948,000 147,400,000 <
3,450,000 3,450,000 86,250,000 <
7,979,355 7,979,355 686,224,530 <
2,768,000 8,304,000 323,856,000 <
3,800,780 11,402,340 410,484,240 <
352,778 1,763,890 123,472,300 <
57,345,585 2,941,497,070
^ ^

57,345,585
 PT Gilang Gemilan
Top Schedule - Invento
31 Desember 2019

WP Balance per Book

Acc # Descriptions
Index 31 December 2019
1200 Inventory C1 TB 3,003,561,530

Inventory-Promotion display unit C1

Allowance for inventory obsolence stock C2

3,003,561,530
^

Notes:
TB : Agree to trial balance as of 31 Dec 2019
PY : Agree to prior year audited balance as of 31 Dec 2018
^: Footed
<: Cross footed

Prepared by (date) Reviewed by (date)

Kelompok 7
Auditor Manager
 PT Gilang Gemilang
Top Schedule - Inventories
31 Desember 2019

PAJE/PRJE Audited Balance

Debit Credit 31 December 2019
52,592,000 61,166,000 2,941,497,070 < PY
17,638,900 25,520,000
45,609,360

61,166,000 61,166,000 <

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

131,396,900 189,640,945 2,945,317,485

^ ^ ^

Schedule Description
Top Schedule Inventory
 Audited Balance
31 December 2018
1,964,407,659

1,964,407,659
^

Indeks
C