KAP " Tarumanagara & Rekan"

Jakarta
Client :
Period :
WP Balance per Book PARE Balance per Audit Prior Year's Balance
Cust No. Detail Reff.                                                                  
# Dr Cr #

Prepared by: Reviewed by: Schedule: Index:

Date: Date: Working Paper of Statement of A2
Financial Position
 KAP " Tarumanagara & Rekan"
Jakarta
Client :
Period :
WP Balance per Book PARE Balance per Audit Prior Year's Balance
Cust No. Detail Reff.                                                                  
# Dr Cr #

Prepared by: Reviewed by: Schedule: Index:

Date: Date:
Working Paper of Profit and A3

Loss
 KAP " Tarumanagara & Rekan"
Jakarta
Client :
Period : Nominal Account

Dr (Rp) Cr (Rp)
No. Description WP Reff. Dr Cr

Prepared by: Reviewed by: Schedule: Index:

Date: Date: List of Proposed A4
Adjustment and
Reclassification Entries
(PARE)
 KAP " Tarumanagara & Rekan"
Jakarta
Client :
Period :
WP Balance per Book PARE Balance per Audit Prior Year's Balance
Cust No. Detail Reff.                                                                  
# Dr Cr #

Prepared by: Reviewed by: Schedule: Index:

Date: Date:
Cash and Cash Equivalent C
 KAP " Tarumanagara & Rekan"
Jakarta
Client :
Period :

Prepared by: Reviewed by: Schedule: Index:

Date: Date:
PETTY CASH C1
 KAP " Tarumanagara & Rekan"
Jakarta
Client :
Period :
BERITA ACARA PERHITUNGAN KAS

* UANG TUNAI
SATUAN BANYAKNYA JUMLAH
Uang Kertas Rp 100,000 Lembar Rp
Rp 50,000 Lembar Rp
Rp 20,000 Lembar Rp
Rp 10,000 Lembar Rp
Rp 5,000 Lembar Rp
Rp 1,000 Lembar Rp
Rp 500 Lembar Rp
Rp 100 Lembar Rp
Uang Logam Rp 1,000 Keping Rp
Rp 500 Keping Rp
Rp 100 Keping Rp
Rp 50 Keping Rp
Rp 25 Keping Rp

Prepared by: Reviewed by: Schedule: Index:

Date: Date:
Cash Opname Report Cash on C2

Hand
 KAP " Tarumanagara & Rekan"
Jakarta
Client :
Period :
Bank Reconciliation - Bank BCC
As of December 31,2021
Acc No: 153-78-210677

Prepared by: Reviewed by: Schedule: Index:

Date: Date:
Bank Reconciliation - Bank C3
 KAP " Tarumanagara & Rekan"
Jakarta
Client :
Period :

Prepared by: Reviewed by: Schedule: Index:

Date: Date:
Bank Reconciliation - Bank C4
 KAP " Tarumanagara & Rekan"
Jakarta
Client :
Period :

Prepared by: Reviewed by: Schedule: Index:

Date: Date:
Time Deposit C5
 KAP " Tarumanagara & Rekan"
Jakarta
Client :
Period :
WP Balance per Book PARE Balance per Audit Prior Year's Balance
Cust No. Description Reff.                                                                  
# Dr Cr #

Prepared by: Reviewed by: Schedule: Index:

Date: Date:
Trade Receivable E1
 KAP " Tarumanagara & Rekan"
Jakarta
Client :
Period :
WP Balance per Book PARE Balance per Audit Prior Year's Balance
Cust No. Description Reff.                                                                  
# Dr Cr #

Prepared by: Reviewed by: Schedule: Index:

Date: Date:
Other Receivable E2
 KAP " Tarumanagara & Rekan"
Jakarta
Client :
Period :
Balance per Confirmation Date
Kode Book
Nama Pelanggan Reply Date Result Difference Remarks
Pelanggan                      
1st Conf. 2nd Conf.

Prepared by: Reviewed by: Schedule: Index:

Date: Date:
Confirmation List of Trade Receivable EE1
 KAP " Tarumanagara & Rekan"
Jakarta
Client :
Period :

Customers Saldo per Audit Penerimaan

Customers No Bukti Tanggal Penerimaan %Penerimaan
Code
01/01/22-31/01/22(Rp)

Prepared by: Reviewed by: Schedule: Index:

Date: Date:
Subsequent Receive E.1.1
 KAP " Tarumanagara & Rekan"
Jakarta
Client :
Period :
WP Balance per Book PARE Balance per Audit Prior Year's Balance
Acc. No Description Reff.                                                                  
# Dr Cr #

Prepared by: Reviewed by: Schedule: Index:

Date: Date:
Sales P1
 KAP " Tarumanagara & Rekan"
Jakarta
Client :
Period :
WP Balance per Book PARE Balance per Audit Prior Year's Balance
Acc. No Description Reff.                                                                  
# Dr Cr #

Prepared by: Reviewed by: Schedule: Index:

Date: Date:
COGS P2
 KAP " Tarumanagara & Rekan"
Jakarta
Client :
Period :

Customers Delivery Order Sales Income

Customers Amount Recording Date Client's Recording Date
Code
No Date No Date

Prepared by: Reviewed by: Schedule: Index:

Date: Date:
Sales Cut Of P.1.1
 KAP " Tarumanagara & Rekan"
Jakarta
Client :
Period :
WP Balance per Book PARE Balance per Audit Prior Year's Balance
Cust No. Description Reff.                                                                  
# Dr Cr #

Prepared by: Reviewed by: Schedule: Index:

Date: Date:
Merchandise Inventory F
 KAP " Tarumanagara & Rekan"
Jakarta
Client :
Period :
Inventory Taking Date :
Inventory Taking Time :
Stock Location :
Client Representatataive(s) :

Confirmation Date
Description Unit Remarks
Per count Per Card Difference

Prepared by: Reviewed by: Schedule: Index:

Date: Date:
Inventory Count FF

Sheet
 KAP " Tarumanagara & Rekan"
Jakarta
Client :
Period :
Quantitiy per Movement (01/01/22- Quantity Per
count 11/01/22) Qty Per Book Difference Cost Per Unit Balance Per Audit Balance per Book Difference
Description Unit Audit Remarks
                     
In(-) Out(+)

Prepared by: Reviewed by: Schedule: Index:

Date: Date:
Trace Back (Forward) Inventory F1
 KAP " Tarumanagara & Rekan"
Jakarta
Client :
Period :
WP Balance per Book PARE Balance per Audit Prior Year's Balance
Cust No. Description Reff.                                                                  
# Dr Cr #

Prepared by: Reviewed by: Schedule: Index:

Date: Date:
Trade Payable M1
 KAP " Tarumanagara & Rekan"
Jakarta
Client :
Period :
Balance per Book
                      Confirmation
Nama Pelanggan Reply Date Result Difference Remarks
Date
Prepared by: Reviewed by: Schedule: Index:
Date: Date:
Confirmation List of Trade Payable MM
 KAP " Tarumanagara & Rekan"
Jakarta
Client :
Period :
WP Balance per Book PARE Balance per Audit Prior Year's Balance
Cust No. Description Reff.                                                                  
# Dr Cr #

Prepared by: Reviewed by: Schedule: Index:

Date: Date:
Fixed Asset J
 KAP " Tarumanagara & Rekan"
Jakarta
Client :
Period :

Prepared by: Reviewed by: Schedule: Index:

Date: Date:
Building J1
 KAP " Tarumanagara & Rekan"
Jakarta
Client :
Period :

Prepared by: Reviewed by: Schedule: Index:

Date: Date:
Vehicle J2
 KAP " Tarumanagara & Rekan"
Jakarta
Client :
Period :

Prepared by: Reviewed by: Schedule: Index:

Date: Date:
Office Equipment J3
Nama : Indah Permatasari Zafari Putri Nim : 125200152 Kelas : DY

KAP " Tarumanagara & Rekan"

Jakarta
Client :
Period :

WP Balance per Book PARE Balance per Audit Prior Year's Balance
Cust No. Description
Reff.                                                                  
# Dr Cr #
Prepared by: Reviewed by: Schedule: Index:
Right of Use Assets H
Date: Date:
 KAP " Tarumanagara & Rekan"
Jakarta
Client :
Period :
Source : Agreement rental Kawasan Pergudangan Dadap Year 1: 380,000,000
Audit Procedure: Compute Calculation of PSAK 73/IFRS 16 Year 2: 380,000,000
Workdone: Year 3: 380,000,000
Period: 6 Years (January Year 4: 380,000,000 PVA=
Remaining 1,20
72- Months
December Year 5 380,000,000
Period:
IBR: 31,2025
9.53% p.a Year 6 380,000,000
0.79% per month 2,280,000,000

Lease Liability Calculation ROU Asset

Present value of lease
NO Start Date Lease Payment Principal Interest Carrying Amount Date ROU Asset Description Lease liability PV of Lease
payment
a/((1+i)^n) 1,731,393,112 1,731,393,112 1,731,393,112
1 Jan-20 31,666,667 31,417,162 17,916,520 13,750,147 1,713,476,593 Jan-20 1,707,345,986 24,047,127 1,699,975,950 31,417,162
2 Feb-20 31,666,667 31,169,623 18,058,807 13,607,860 1,695,417,786 Feb-20 1,683,298,859 24,047,127 1,668,806,327 31,169,623
3 Mar-20 31,666,667 30,924,035 18,202,224 13,464,443 1,677,215,562 Mar-20 1,659,251,733 24,047,127 1,637,882,292 30,924,035
4 Apr-20 31,666,667 30,680,382 18,346,780 13,319,887 1,658,868,783 Apr-20 1,635,204,606 24,047,127 1,607,201,911 30,680,382
5 May-20 31,666,667 30,438,648 18,492,484 13,174,183 1,640,376,299 May-20 1,611,157,480 24,047,127 1,576,763,263 30,438,648
6 Jun-20 31,666,667 30,198,819 18,639,345 13,027,322 1,621,736,954 Jun-20 1,587,110,353 24,047,127 1,546,564,444 30,198,819
7 Jul-20 31,666,667 29,960,880 18,787,372 12,879,294 1,602,949,582 Jul-20 1,563,063,227 24,047,127 1,516,603,564 29,960,880
8 Aug-20 31,666,667 29,724,815 18,936,575 12,730,091 1,584,013,006 Aug-20 1,539,016,100 24,047,127 1,486,878,749 29,724,815
9 Sep-20 31,666,667 29,490,610 19,086,963 12,579,703 1,564,926,043 Sep-20 1,514,968,973 24,047,127 1,457,388,139 29,490,610
10 Oct-20 31,666,667 29,258,251 19,238,546 12,428,121 1,545,687,497 Oct-20 1,490,921,847 24,047,127 1,428,129,887 29,258,251
11 Nov-20 31,666,667 29,027,723 19,391,332 12,275,335 1,526,296,165 Nov-20 1,466,874,720 24,047,127 1,399,102,165 29,027,723
12 Dec-20 31,666,667 28,799,011 19,545,331 12,121,335 1,506,750,834 Dec-20 1,442,827,594 24,047,127 1,370,303,154 28,799,011
13 Jan-21 31,666,667 28,572,100 19,700,554 11,966,113 1,487,050,280 Jan-21 1,418,780,467 24,047,127 1,341,731,054 28,572,100
14 Feb-21 31,666,667 28,346,978 19,857,009 11,809,658 1,467,193,271 Feb-21 1,394,733,341 24,047,127 1,313,384,075 28,346,978
15 Mar-21 31,666,667 28,123,630 20,014,707 11,651,960 1,447,178,564 Mar-21 1,370,686,214 24,047,127 1,285,260,446 28,123,630
16 Apr-21 31,666,667 27,902,041 20,173,657 11,493,010 1,427,004,908 Apr-21 1,346,639,087 24,047,127 1,257,358,405 27,902,041
17 May-21 31,666,667 27,682,198 20,333,869 11,332,797 1,406,671,038 May-21 1,322,591,961 24,047,127 1,229,676,206 27,682,198
18 Jun-21 31,666,667 27,464,088 20,495,354 11,171,312 1,386,175,684 Jun-21 1,298,544,834 24,047,127 1,202,212,119 27,464,088
19 Jul-21 31,666,667 27,247,695 20,658,121 11,008,545 1,365,517,563 Jul-21 1,274,497,708 24,047,127 1,174,964,423 27,247,695
20 Aug-21 31,666,667 27,033,008 20,822,181 10,844,485 1,344,695,381 Aug-21 1,250,450,581 24,047,127 1,147,931,415 27,033,008
21 Sep-21 31,666,667 26,820,013 20,987,544 10,679,122 1,323,707,837 Sep-21 1,226,403,455 24,047,127 1,121,111,402 26,820,013
22 Oct-21 31,666,667 26,608,695 21,154,220 10,512,446 1,302,553,617 Oct-21 1,202,356,328 24,047,127 1,094,502,707 26,608,695
23 Nov-21 31,666,667 26,399,043 21,322,220 10,344,447 1,281,231,397 Nov-21 1,178,309,202 24,047,127 1,068,103,664 26,399,043
24 Dec-21 31,666,667 26,191,042 21,491,554 10,175,113 1,259,739,843 Dec-21 1,154,262,075 24,047,127 1,041,912,621 26,191,042
25 Jan-22 31,666,667 25,984,681 21,662,233 10,004,434 1,238,077,610 Jan-22 1,130,214,948 24,047,127 1,015,927,941 25,984,681
26 Feb-22 31,666,667 25,779,945 21,834,267 9,832,400 1,216,243,343 Feb-22 1,106,167,822 24,047,127 990,147,996 25,779,945
27 Mar-22 31,666,667 25,576,822 22,007,667 9,658,999 1,194,235,676 Mar-22 1,082,120,695 24,047,127 964,571,173 25,576,822
28 Apr-22 31,666,667 25,375,300 22,182,445 9,484,222 1,172,053,231 Apr-22 1,058,073,569 24,047,127 939,195,873 25,375,300
29 May-22 31,666,667 25,175,366 22,358,611 9,308,056 1,149,694,620 May-22 1,034,026,442 24,047,127 914,020,507 25,175,366
30 Jun-22 31,666,667 24,977,007 22,536,175 9,130,491 1,127,158,445 Jun-22 1,009,979,316 24,047,127 889,043,500 24,977,007
31 Jul-22 31,666,667 24,780,211 22,715,150 8,951,517 1,104,443,295 Jul-22 985,932,189 24,047,127 864,263,289 24,780,211
32 Aug-22 31,666,667 24,584,965 22,895,546 8,771,120 1,081,547,749 Aug-22 961,885,062 24,047,127 839,678,324 24,584,965
 33 Sep-22 31,666,667 24,391,258 23,077,375 8,589,292 1,058,470,374 Sep-22 937,837,936 24,047,127 815,287,067 24,391,258
34 Oct-22 31,666,667 24,199,077 23,260,648 8,406,019 1,035,209,726 Oct-22 913,790,809 24,047,127 791,087,990 24,199,077
35 Nov-22 31,666,667 24,008,410 23,445,376 8,221,291 1,011,764,350 Nov-22 889,743,683 24,047,127 767,079,580 24,008,410
36 Dec-22 31,666,667 23,819,246 23,631,571 8,035,095 988,132,778 Dec-22 865,696,556 24,047,127 743,260,334 23,819,246
37 Jan-23 31,666,667 23,631,571 23,819,246 7,847,421 964,313,533 Jan-23 841,649,430 24,047,127 719,628,763 23,631,571
38 Feb-23 31,666,667 23,445,376 24,008,410 7,658,257 940,305,123 Feb-23 817,602,303 24,047,127 696,183,387 23,445,376
39 Mar-23 31,666,667 23,260,648 24,199,077 7,467,590 916,106,046 Mar-23 793,555,177 24,047,127 672,922,739 23,260,648
40 Apr-23 31,666,667 23,077,375 24,391,258 7,275,409 891,714,788 Apr-23 769,508,050 24,047,127 649,845,364 23,077,375
41 May-23 31,666,667 22,895,546 24,584,965 7,081,702 867,129,823 May-23 745,460,923 24,047,127 626,949,818 22,895,546
42 Jun-23 31,666,667 22,715,150 24,780,211 6,886,456 842,349,612 Jun-23 721,413,797 24,047,127 604,234,668 22,715,150
43 Jul-23 31,666,667 22,536,175 24,977,007 6,689,660 817,372,606 Jul-23 697,366,670 24,047,127 581,698,493 22,536,175
44 Aug-23 31,666,667 22,358,611 25,175,366 6,491,301 792,197,240 Aug-23 673,319,544 24,047,127 559,339,882 22,358,611
45 Sep-23 31,666,667 22,182,445 25,375,300 6,291,366 766,821,939 Sep-23 649,272,417 24,047,127 537,157,437 22,182,445
46 Oct-23 31,666,667 22,007,667 25,576,822 6,089,844 741,245,117 Oct-23 625,225,291 24,047,127 515,149,769 22,007,667
47 Nov-23 31,666,667 21,834,267 25,779,945 5,886,722 715,465,172 Nov-23 601,178,164 24,047,127 493,315,502 21,834,267
48 Dec-23 31,666,667 21,662,233 25,984,681 5,681,986 689,480,491 Dec-23 577,131,037 24,047,127 471,653,270 21,662,233
49 Jan-24 31,666,667 21,491,554 26,191,042 5,475,624 663,289,449 Jan-24 553,083,911 24,047,127 450,161,716 21,491,554
50 Feb-24 31,666,667 21,322,220 26,399,043 5,267,624 636,890,406 Feb-24 529,036,784 24,047,127 428,839,496 21,322,220
51 Mar-24 31,666,667 21,154,220 26,608,695 5,057,971 610,281,710 Mar-24 504,989,658 24,047,127 407,685,275 21,154,220
52 Apr-24 31,666,667 20,987,544 26,820,013 4,846,654 583,461,698 Apr-24 480,942,531 24,047,127 386,697,731 20,987,544
53 May-24 31,666,667 20,822,181 27,033,008 4,633,658 556,428,689 May-24 456,895,405 24,047,127 365,875,550 20,822,181
54 Jun-24 31,666,667 20,658,121 27,247,695 4,418,971 529,180,994 Jun-24 432,848,278 24,047,127 345,217,428 20,658,121
55 Jul-24 31,666,667 20,495,354 27,464,088 4,202,579 501,716,906 Jul-24 408,801,152 24,047,127 324,722,074 20,495,354
56 Aug-24 31,666,667 20,333,869 27,682,198 3,984,468 474,034,708 Aug-24 384,754,025 24,047,127 304,388,205 20,333,869
57 Sep-24 31,666,667 20,173,657 27,902,041 3,764,626 446,132,667 Sep-24 360,706,898 24,047,127 284,214,548 20,173,657
58 Oct-24 31,666,667 20,014,707 28,123,630 3,543,037 418,009,037 Oct-24 336,659,772 24,047,127 264,199,841 20,014,707
59 Nov-24 31,666,667 19,857,009 28,346,978 3,319,688 389,662,059 Nov-24 312,612,645 24,047,127 244,342,832 19,857,009
60 Dec-24 31,666,667 19,700,554 28,572,100 3,094,566 361,089,958 Dec-24 288,565,519 24,047,127 224,642,278 19,700,554
61 Jan-25 31,666,667 19,545,331 28,799,011 2,867,656 332,290,948 Jan-25 264,518,392 24,047,127 205,096,947 19,545,331
62 Feb-25 31,666,667 19,391,332 29,027,723 2,638,944 303,263,225 Feb-25 240,471,266 24,047,127 185,705,615 19,391,332
63 Mar-25 31,666,667 19,238,546 29,258,251 2,408,415 274,004,974 Mar-25 216,424,139 24,047,127 166,467,070 19,238,546
64 Apr-25 31,666,667 19,086,963 29,490,610 2,176,056 244,514,363 Apr-25 192,377,012 24,047,127 147,380,106 19,086,963
65 May-25 31,666,667 18,936,575 29,724,815 1,941,852 214,789,548 May-25 168,329,886 24,047,127 128,443,531 18,936,575
66 Jun-25 31,666,667 18,787,372 29,960,880 1,705,787 184,828,669 Jun-25 144,282,759 24,047,127 109,656,159 18,787,372
67 Jul-25 31,666,667 18,639,345 30,198,819 1,467,848 154,629,850 Jul-25 120,235,633 24,047,127 91,016,814 18,639,345
68 Aug-25 31,666,667 18,492,484 30,438,648 1,228,019 124,191,202 Aug-25 96,188,506 24,047,127 72,524,330 18,492,484
69 Sep-25 31,666,667 18,346,780 30,680,382 986,285 93,510,820 Sep-25 72,141,380 24,047,127 54,177,550 18,346,780
70 Oct-25 31,666,667 18,202,224 30,924,035 742,632 62,586,785 Oct-25 48,094,253 24,047,127 35,975,326 18,202,224
71 Nov-25 31,666,667 18,058,807 31,169,623 497,043 31,417,162 Nov-25 24,047,127 24,047,127 17,916,520 18,058,807
72 Dec-25 31,666,667 17,916,520 31,417,162 249,505 (0) Dec-25 (0) 24,047,127 0 17,916,520
2,280,000,000 1,731,393,112 1,731,393,112 548,606,888 1,731,393,112 1,731,393,112

Jurnal Seharusnya Jurnal Klien

pada saat pengakuan Right Use of Asset 01 Jan 2020: Pada saat pembayaran sewa 01 Jan 2020:
Right of use Assets 1,731,393,112 Prepaid rent 760,000,000
Leaase Liability 1,731,393,112 Vat in 76,000,000
Cash in Bank BCC 836,000,000
Pada saat pembayaran sewa 01 Jan 2020:
Lease Liability 760,000,000 Selama tahun 2020 telah mencatat beban sewa tahun 2020:
Vat in 76,000,000 Rent expense tahun 380,000,000
 Cash in Bank - Bank BCC 836,000,000 Prepaid rent 380,000,000

Pada saat pengakuan Bunga selama tahun 2020

Interest expense 155,357,722
Lease liability 155,357,722

Pencatatan Depresiasi selama tahun 2020:

Depreciation expenses- Right of use assets 288,565,519
Accumulated Depreciation - Right of use assets 288,565,519

Jurnal Koreksi
Prepaid Rent 380,000,000
Rent expense 380,000,000

Right of use assets 1,731,393,112

Lease liabilty 971,393,112
Prepaid Rent 760,000,000

Interest expense 155,357,722

Lease liability 155,357,722

Depreciation expenses- Right of use assets 288,565,519

Accumulated Depreciation - Right of use assets 288,565,519

PARE Tahun 2021

AJE 29
Interest expense 132,989,009
Lease liability 132,989,009
AJE 30
Depreciation expenses- Right of use assets 288,565,519
Accumulated Depreciation - Right of use assets 288,565,519

Prepared by: Reviewed by: Schedule: Index:

Right of Use Assets - Supporting H1
Date: Date:

Schedule
Nama : Indah Permatasari Zafari Putri Nim : 125200152 Kelas : DY

KAP " Tarumanagara & Rekan"

Jakarta
Client :
Period :

WP Balance per Book PARE Balance per Audit Prior Year's Balance
Cust No. Description
Reff.                                                                  
# Dr Cr #
Prepared by: Reviewed by: Schedule: Index:
Lease Liability HL
Date: Date:
Nama : Indah Permatasari Zafari Putri Nim : 125200152 Kelas : DY

KAP " Tarumanagara & Rekan"

Jakarta
Client :
Period :

WP Balance per Book PARE Balance per Audit Prior Year's Balance
Cust No. Description
Reff.                                                                  
# Dr Cr #
Prepared by: Reviewed by: Schedule: Index:
Prepaid Expenses G1
Date: Date:
 KAP " Tarumanagara & Rekan"
Jakarta
Client :
Period :

Insurance Company Policy No Period Premium at Contarct (Rp) Insurance Expired 31 Des 2021
Prepared by: Reviewed by: Schedule: Index:
Prepaid Insurance G.1.1
Date: Date:
 KAP " Tarumanagara & Rekan"
Jakarta
Client :
Period :
Prepared by: Reviewed by: Schedule: Index:
Prepaid Rent G.1.2
Date: Date:
 KAP " Tarumanagara & Rekan"
Jakarta
Client :
Period :
Prepared by: Reviewed by: Schedule: Index:
Prepaid Advertising G.1.3
Date: Date:
Nama : Indah Permatasari Zafari Putri Nim : 125200152 Kelas : DY

KAP " Tarumanagara & Rekan"

Jakarta
Client :
Period :

WP Balance per Book PARE Balance per Audit Prior Year's Balance
Cust No. Description
Reff.                                                                  
# Dr Cr #
Prepared by: Reviewed by: Schedule: Index:
Prepaid Taxes G2
Date: Date:
Nama : Indah Permatasari Zafari Putri Nim : 125200152 Kelas : DY

KAP " Tarumanagara & Rekan"

Jakarta
Client :
Period :

WP Balance per Book PARE Balance per Audit Prior Year's Balance
Cust No. Description
Reff.                                                                  
# Dr Cr #
Prepared by: Reviewed by: Schedule: Index:
Share Investment I
Date: Date:
Nama : Indah Permatasari Zafari Putri Nim : 125200152

KAP " Tarumanagara & Rekan"

Jakarta
Client :
Period :

Prepared by: Reviewed by: Schedule:

Date: Date:
 Kelas : DY

kan"

Index:

I.
Nama : Indah Permatasari Zafari Putri Nim : 125200152 Kelas : DY

KAP " Tarumanagara & Rekan"

Jakarta
Client :
Period :

WP Balance per Book PARE Balance per Audit Prior Year's Balance
Acc No. Description
Reff.                                                                  
# Dr Cr #
Prepared by: Reviewed by: Schedule: Index:
Share Investment O
Date: Date:

Nama : Indah Permatasari Zafari Putri Nim : 125200152 Kelas : DY

KAP " Tarumanagara & Rekan"

Jakarta
Client :
Period :
WP Balance per Book PARE Balance per Audit Prior Year's Balance
Acc No. Description
Reff.                       # Dr Cr #                                            
Prepared by: Reviewed by: Schedule: Index:
Share Investment O
Date: Date:
Nama : Indah Permatasari Zafari Putri Nim : 125200152

KAP " Tarumanagara & Rekan"

Jakarta
Client :
Period :
Balance per Book PARE
Acc No. Description WP Reff.
                      # Dr

Prepared by: Reviewed by:

Date: Date:
 Kelas : DY

gara & Rekan"

rta

PARE Balance per Audit Prior Year's Balance

Cr #                                            

Schedule: Index:
Employee Benefit Liabilities R
Nama : Indah Permatasari Zafari Putri Nim : 125200152
KAP " Tarumanagara & Rekan"
Jakarta
Client :
Period :

Prepared by:
Date:
Reviewed by:
Date:
Schedule: Emplo
Benefit Liabilities -
Supporting Schedule
 Kelas : DY
Rekan"

le: Employee Index:

efit Liabilities - R.1

porting Schedule
Nama : Indah Permatasari Zafari Putri Nim : 125200152

KAP " Tarumanagara & Rekan"

Jakarta
Client :
Period :
Penghasilan (Rp) Pengurang (Rp)
No Nama Status Iuran Pensiun
Gaji 1 Tahun Biaya Jabatan PTKP

Prepared by: Reviewed by: Schedule:

Date: Date: Recalculation Of Payr
 Kelas : DY

nagara & Rekan"

karta

PKP PPH 21 per Audit PPH 21 Terutang

edule: Index:
Recalculation Of Payroll P.3.2
Nama : Indah Permatasari Zafari Putri Nim : 125200152

KAP " Tarumanagara & Rekan"

Jakarta
Client :
Period :
Balance per Book PARE
Cust No. Description WP Reff.
                      # Dr

Prepared by: Reviewed by:

Date: Date:
 Kelas : DY

ara & Rekan"

a

PARE Balance per Audit Prior Year's Balance

Cr #                                            

Schedule: Index:

M.5
Nama : Indah Permatasari Zafari Putri Nim : 125200152 Kelas : DY

KAP " Tarumanagara & Rekan"

Jakarta
Client :
Period :
Balance per Book PARE Balance per Audit Prior Year's Balance
Acc No. Description WP Reff.
                      # Dr Cr #                                            

Prepared by: Reviewed by: Schedule: Index:

Operating Expenses P.3
Date: Date:
Nama : Indah Permatasari Zafari Putri Nim : 125200152
KAP " Tarumanagara & Rekan"
Jakarta
Client :
Period :

Prepared by: Reviewed by: Schedule:

Date: Date:
Operating
Expenses
 Kelas : DY
Rekan"

Index:
Operating P.3.1
Nama : Indah Permatasari Zafari Putri Nim : 125200152 Kelas : DY

KAP " Tarumanagara & Rekan"

Jakarta
Client :
Period :
Balance per Book PARE Balance per Audit Prior Year's Balance
Acc No. Description WP Reff.
                      # Dr Cr #                                            

Prepared by: Reviewed by: Schedule: Index:

Other Income (Expense) P.4
Date: Date:
Nama : Indah Permatasari Zafari Putri Nim : 125200152

KAP " Tarumanagara & Rekan"

Jakarta
Client :
Period :

Prepared by:
Date:
Reviewed by:
Date:
Schedule: Employee
Benefit Liabilities -
Supporting Schedule
 Kelas : DY

ekan"

Employee Index:

abilities - R.1
g Schedule