KAP WACANA DAN

REKAN
Client :
Balance Date :
Subject : Merchandise Inventory

WP Book Balance PAJE/PRJE

Code Acc. No. Description
Ref. Dec 31, 2020 Dr.
T/B 31/12/20
D Merchandise Inventory D.1 1,254,609,175 23,076,925

Total 1,254,609,175 23,076,925

^ ^

Kesimpulan :
Berdasarkan hasil pemeriksaan yang dijalankan sesuai dengan prosedur audit yang tercantum dalam program audit d
berpendapat bahwa saldo persediaan barang dagang PT Sejahtera 31 Desember 2020 telah disajikan secara wajar.

^ = Footing verified

˂ = Cross footing verified

Co = Calculation verified
T/B 31/12/20 = Agreed to Trial Balance 31/12/20
T/B 31/12/19 = Agreed to Trial Balance 31/12/19
 WP No
Compiled by
Date

Reviewed by
Date
Partner
Date

PAJE/PRJE Audited Balance Audited Balance Increase (Decrease)

Cr. Dec 31, 2020 Dec 31, 2019 Amount %

193,792,730 1,083,893,370˂
T/B 31/12/19
1,356,000,000
˂
(272,106,630) -20% Co

193792730 1,083,893,370 ˂ 1,356,000,000 -272106630 ˂ -20% Co

^ ^ ^

to WBS

m dalam program audit dari persediaan barang dagang, kami

disajikan secara wajar.
 KAP WACANA DAN
REKAN
Client : PT Sejahtera
Balance Date : 31 Desember 2020
Subject : Details of Merchandise Inventory

Kode Produk Jenis Produk WP Ref Balance per Book AJE/RJE

AP-4GB-01 Laptop Ram 4GB 14' 65,318,300

AP-6GB-02 Laptop Ram 6GB 14' D.3 110,769,240 4 23,076,925
AP-8GB-03 Laptop Ram 8GB 12' D.3 150,005,000
AP-8GB-03.1 Laptop Ram 8GB 14' D.3 268,165,500
AP-16GB-04 Laptop Ram 16GB 12' D.3 445,243,260

AP-16GB-04.1 Laptop Ram 16GB 14' D.3 215,107,875

Total 1,254,609,175 23,076,925

^ ^

^ = Footing verified

˂ = Cross footing verified

 WP No D.1
Compiled by
Date

Reviewed by
Date
Partner
Date

AJE/RJE Balance per Audit

65,318,300
133,846,165
7 15,000,500 135,004,500
8 86,505,000 181,660,500 ˂
2 63,606,180 381,637,080
2 28,681,050 186,426,825
193,792,730 1,083,893,370

^ ^
to D
 KAP WACANA DAN
REKAN
Client : PT Sejahtera
Balance Date : 31 Desember 2020
Subject : Stock Opname

Inventory Taking Date Februari 20, 2021

Inventory Taking Time 08.30 - end
Stock Location Jakarta
Client Representative(s)

No Kode Produk Description Unit

Per Count
1 AP-4GB-01 Laptop Ram 4GB 14' Unit 30
2 AP-6GB-02 Laptop Ram 6GB 14' Unit 29
3 AP-8GB-03 Laptop Ram 8GB 12' Unit 18
4 AP-8GB-03.1 Laptop Ram 8GB 14' Unit 21
5 AP-16GB-04 Laptop Ram 16GB 12' Unit 30
6 AP-16GB-04.1 Laptop Ram 16GB 14' Unit 13

˂ = Cross footing verified

SC = Agreed to Stock Card 20/02/21

WP No D.2
Compiled by
Date

Reviewed by
Date
Partner
Date

Quantity
Per Card Differences
20 10
24 5
20
21
SC
-2
0
˂
35 -5
15 -2
 Quantity
Remarks
Barang konsinyasi
PT Rein melakukan retur pada tanggal 25 Desember 2020

˂ Pemberian hadiah kepada tamu dari Amerika pada tanggal 30 Desember 2020
-
Penjualan pada tanggal 30 Desember 2020 kepada PT Makmur
Penjualan pada tanggal 30 Desember 2020 kepada PT Makmur
 KAP WACANA DAN
Client REKAN : PT Sejahtera
Balance Date : 31 Desember 2020
Subject : Trace Back of Merchandise Inventory

Qty Per Count Movements (01/01/21 - 20/02/21) Qty Per Audit

Description Unit
10/01/14 In (-) Out (+) 31/12/20
Laptop Ram 4GB 14' Unit 30 30

Laptop Ram 6GB 14' Unit 29 29

Laptop Ram 8GB 12' Unit 18 18

Laptop Ram 8GB 14' Unit 21 21

Laptop Ram 16GB 12' Unit 30 30

Laptop Ram 16GB 14' Unit 13 13

Total 141 141

Laptop Ram 4GB 14'

Dari hasil perhitungan fisik terdapat 10 unit barang konsinyasi. PT Sejahtera sudah membukukan persediaannya dengan b
dimasukkan dalam persediaan 31 Desember 2020

Laptop Ram 6GB 14'

Retur dari PT Rein tanggal 25 Desember 2020 belum dicatat PT Sejahtera. Retur karena barang rusak
4 Sales return and allowances 27,272,727 Refer to B.2
VAT-Out 2,727,273
Account Receivable - PT Rein (110%) 30,000,000
Merchandise inventory 23,076,925
Cost of good sold 23,076,925

Laptop Ram 8GB 12'

7 Entertainment expense 15,000,500
 Merchandise Inventory 15,000,500

Laptop Ram 8GB 14'

Pesanan ke PT Chika tanggal 28 Desember 2020 belum diterima namun telah dibukukan oleh bagian akuntansi.
8 Account Payable - PT Chika (110%) 95,155,500
Merchandise Inventory (100%) 86,505,000
VAT-In (10%) 8,650,500

Laptop Ram 16GB 12' dan 14'

Penjualan ke PT Makmur tanggal 30 Desember 2020 belum dicatat PT Sejahtera
2 Account Receivable - PT Makmur 131,562,800 Refer to B.2
Sales (100%) 119,602,545
VAT-Out (10%) 11,960,255
Cost of good sold 92,287,230
Merchandise inventory 92,287,230

^ = Footing verified

˂ = Cross footing verified

Co = Calculation verified
 WP No D.3
Compiled by
Date

Reviewed by
Date
Partner
Date

= Qty per audit x Cost per unit =Qty per book x Cost per unit
Qty Per Audit Qty Per Balance Per Audit 31/12/20 Balance Per Book
Book Differences Cost/unit (Rp)
31/12/20 (Rp) 31/12/20 (Rp)
31/12/17
20 10 3,265,915 97,977,450 65,318,300

24 5 4,615,385 133,846,165 110,769,240

20 (2) 7,500,250 135,004,500 150,005,000

˂ 31 (10)
˂ 8,650,500 181,660,500
Co
268,165,500
Co

35 (5) 12,721,236 381,637,080 445,243,260

15 (2) 14,340,525 186,426,825 215,107,875

145 (4) 1,116,552,520 1,254,609,175

kan persediaannya dengan benar yaitu tidak

Refer to B.2

Biaya entertaint = biaya pemberian hadiah

bagian akuntansi.

Refer to B.2
Cost per unit
Differences (Rp) Remarks
32,659,150 barang konsinyasi

23,076,925 retur dari PT Rein pada tanggal 25

Desember 2020 belum dicatat
(15,000,500) pemberian kepada tamu dari Amerika
Co ˂ tanggal 30 Desember 2020
(86,505,000) pembelian tanggal 28 Desember 2020
belum tiba tetapi sudah dicatat
(63,606,180) penjualan ke PT Makmur tanggal 30
Desember 2020 belum dicatat
(28,681,050) penjualan ke PT Makmur tanggal 30
Desember 2020 belum dicatat
(138,056,655)
 KAP WACANA DAN
REKAN
Client : PT Sejahtera
Balance Date : 31 Desember 2020
Subject : Account Payables

WP Book Balance PAJE/PRJE

Code Acc. No. Description
Ref. Dec 31, 2020 Dr. Cr.
T/B 31/12/20
J 302-01 Account Payables 432,730,000 95,155,500

Total Account Payable 432,730,000 95,155,500

^ ^

Kesimpulan :
Berdasarkan hasil pemeriksaan yang dijalankan sesuai dengan prosedur audit yang tercantum dalam program audit dari
saldo Hutang Dagang PT. Sejahtera per 31 Desember 2020 telah disajikan secara wajar

^ = Footing verified

˂ = Cross footing verified

Co = Calculation verified
T/B 31/12/20 = Agreed to Trial Balance 31/12/20
T/B 31/12/19 = Agreed to Trial Balance 31/12/19
 WP No J
Compiled by
Date

Reviewed by
Date
Partner
Date

PAJE/PRJE Audited Balance Audited Balance Increase (Decrease)

Cr. Dec 31, 2020 Dec 31, 2019 Amount %

- 337,574,500 ˂
T/B 31/12/19
651,720,000
˂
(314,145,500) -48% Co

- 337,574,500 ˂ 651,720,000 ˂
(314,145,500) -48% Co

^ ^ ^

to WBS

alam program audit dari Hutang Dagang, kami berpendapat bahwa

 KAP WACANA DAN
REKAN
Client : PT Sejahtera
Balance Date : 31 Desember 2020
Subject : Details of Account Payables

No Nama WP Ref Balance per Book AJE/RJE

1 PT Chika J.2 282,653,000 8 95,155,500
2 PT Trima 150,077,000
Total 432,730,000 95,155,500

^ ^
to J

^ = Footing verified

˂ = Cross footing verified

 WP No J.1
Compiled by
Date

Reviewed by
Date
Partner
Date

AJE/RJE Balance per Audit

187,497,500 ˂
150,077,000 ˂
- 337,574,500

^ ^
to J
 KAP WACANA DAN
REKAN
Client : PT Sejahtera
Balance Date : 31 Desember 2020
Subject : Confirmation List of Account Payable

Per Book
No. Nama No. Konfirmasi Conf Date
Balance
1 PT Chika 01/KWR/AP/CHI/2021 25 Februari 2021 282,653,000

2 PT Trima 02/KWR/AP/CHI/2021 26 Februari 2021 150,077,000

^
PT Chika
Pesanan ke PT Chika tanggal 28 Desember 2020 belum diterima namun telah dibukukan oleh bagian akuntansi
8 Account Payable - PT Chika (110%) 95,155,500
Merchandise Inventory (100%)
VAT-In (10%)

PT Trima

Tanggal 31 Desember 2020 PT Trima telah mengirimkan pesanan PT Sejahtera dan telah dicatat oleh PT Trima. Sampai
dengan 31 Desember 2020 pengiriman tersebut belum diterima PT Sejahtera dan belum dapat dicatat sebagai
pembelian. Tidak ada koreksi untuk temuan ini karena PT Sejahtera sudah membukukan saldo hutangnya dengan
benar

Results:
CB: Confirming Balances
RD: Reporting Different

^ = Footing verified

˂ = Cross footing verified

 WP No J.2
Compiled by
Date

Reviewed by
Date
Partner
Date

Per Confirmation
Difference Result
Balance
282,653,000 -˂ CB

231,493,208 81,416,208 ˂ RD

n oleh bagian akuntansi

86,505,000
8,650,500

h dicatat oleh PT Trima. Sampai

m dapat dicatat sebagai
n saldo hutangnya dengan
 Remarks

Pesanan tanggal 28 Desember 2020 belum diterima

namun telah dicatat bagian akuntansi
Penjualan tanggal 31 Desember 2020 ke PT Sejahtera
telah dicatat PT Trima
 KAP WACANA DAN
REKAN
Client : PT Sejahtera
Balance Date : 31 Desember 2020
Subject : Cost of Good Sold

WP Book Balance PAJE/PRJE

Code Acc. No. Description
Ref. Dec 31, 2020 Dr. Cr.
T/B 31/12/20
R 402-01 Cost of Good Sold 5,342,000,000 2 92,287,230 4

Total Cost of Good Sold 5,342,000,000 92,287,230

^ ^

Kesimpulan :
Berdasarkan hasil pemeriksaan yang dijalankan sesuai dengan prosedur audit yang tercantum dalam program audit dari
bahwa saldo Harga Pokok Penjualan PT. Sejahtera 31 Desember 2020 telah disajikan secara wajar

^ = Footing verified

˂ = Cross footing verified

Co = Calculation verified
T/B 31/12/20 = Agreed to Trial Balance 31/12/20
T/B 31/12/19 = Agreed to Trial Balance 31/12/19
 WP No R
Compiled by
Date

Reviewed by
Date
Partner
Date

PAJE/PRJE Audited Balance Audited Balance Increase (Decrease)

Cr. Dec 31, 2020 Dec 31, 2019 Amount %
T/B 31/12/19
23,076,925 5,411,210,305 ˂ 5,283,650,200 127,560,105 ˂ 2% Co

23,076,925 5,411,210,305 ˂ 5,283,650,200 127,560,105˂ 2% Co

^ ^ ^

to WPL

alam program audit dari Harga Pokok Penjualan, kami berpendapat

r