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WP Inventory - Persediaan PT Sugus - ZCA
WP Inventory - Persediaan PT Sugus - ZCA
No What to do WP Reff
1 Index 2100
2 Lead Lead
3 Persediaan Barang Jadi 2100.200
4 Persediaan Barang Dalam Proses 2100.300
5 Persediaan Bahan Baku 2100.400
6 Persediaan Bahan Penolong 2100.500
7 Kertas Kerja Stock Opname 2100.600
8 Pemeriksaan Dokumen 2100.700
Client :
Period :
Index :
Account :
WP # :
(IN IDR)
Total 2,726,538,700 -
^ ^
Control to WS
Diff (2,726,538,700)
Conclusion :
Berdasarkan prosedur audit yang telah dilakukan, auditor mengusulkan jurnal penyesuaian sebesar Rp. 12.350.000 akibat selisih perhi
Prepared by :
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Prepared by :
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1,778,081,000.00
290,107,800.00 <
1350000 519,156,300.00 <
11000000 126,843,600.00
Workdone : Unaudited
Code Detaiil Persediaan Barang Jadi: Reff
31-Dec-18 Dr
Total 1,778,081,000 -
^ ^
Control to Lead
Diff (1,778,081,000)
Conclusion :
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<
<
- - - - #DIV/0! <
^ ^ ^ ^ ^
Control to WS
Diff - -
Client :
Period :
Index :
Account : Persediaan Barang Dalam Proses
WP # :
(IN IDR)
Workdone : Unaudited
Code Detail Barang dalam Proses: Reff
31-Dec-18 Dr
Batch Production
No 377 127,791,900.00
No 378 162,315,900.00
Total 290,107,800 -
^ ^
Control to Lead
Diff (290,107,800)
Conclusion :
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Prepared by :
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<
<
- - - - #DIV/0! <
^ ^ ^ ^ ^
Control to WS
Diff - -
Client :
Period :
Index :
Account : Persediaan Bahan Baku
WP # :
(IN IDR)
Monpmer 77,250,000.00
Polyvinyl 24,750,000
Lainnya
Oktstan 371,370,000
DOP 9,520,000
PS 37,600,000
EPO 16,300
Total 520,506,300 -
^ ^
Control to Lead
Diff (520,506,300)
Conclusion :
77,250,000.00
1350000 23,400,000.00 <
- <
371,370,000.00
9,520,000.00
37,600,000.00
16,300.00
Workdone : Unaudited
Code Detail Bahan Penolong Reff
31-Dec-18 Dr
Total 137,843,600 -
^ ^
Control to Lead
Diff (137,843,600)
Conclusion :
Materiality
45,000,000.00
24,000,000.00 <
11000000 57,838,000.00 <
5,600.00
BERITA ACARA
PERHITUNGAN FISIK PERSEDIAAN
(STOCK OPNAME)
Jumlah
SAMPLE PERSEDIAAN: UNIT Fisik Kartu Perbedaan Keterangan
Bahan Baku:
Monomer 1,500 51,500 51,500 0
Polyvinyl 15000 1560 1650 -90 A
Okstan 15000 24758 24758 0
DOP 2800 3400 3400 0
PS 16000 2350 2350 0
EPO 16300 1 1 0
Bahan Penolong:
Drum Warna 500 90000 90000 0
Drum Polos 300 80000 80000 0
Carton Box 1100 52580 62580 -10,000 B
Lem 5600 1 1 0
Persediaan Akhir
Rucofin SP 500 15910 37500 39500 -2,000 C
Rucofin SP 800 15910 36500 36500 0
Rucofin 1000 15910 28854 28854 0
Rucofin 1500 15910 6904.7 6904.7 0
Keterangan:
A Selisih disebabkan oleh bahan baku tersebut dicuri dan sampai dengan akhir tahun belum diadakan penyesuaian terhadap persediaan tersebu
jurnal penyesuaian sebagai berikut:
Beban Pokok Penjualan 1,350,000
Persediaan - Bahan Baku 1350000
B Selisih disebabkan oleh 10.000 pcs Karton Box terendam banjir dan belum diadakan penyesuaian terhadap persediaan tersebut.
Oleh karena itu, Auditor mengusulkan Jurnal Penyesuaian sebagai berikut:
Beban Pokok Penjualan 11000000
Persediaan - Bahan Penolong 11000000
C Karena barang tersebut dititipkan secara konsinyasi di PT. Unicorn dan sudah dikonfirmasi dengan jawaban setuju.
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persediaan tersebut.
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Period :
Index :
Account :
WP # :
Order Permbelian
Tanggal Nomor Nama Pelanggan Jumlah (Unit) Bukti Pendukung Otorisasi
29 Des 2018 281 PT. Sugus Rp14,286 v v
29 Des 2018 282 PT. Sugus Rp17,857 v v
29 Des 2018 283 PT. Sugus Rp3,681 v v
29 Des 2018 284 PT. Sugus Rp25,000 v v
Rp60,824
Prepared by : ZCA
Date :
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