Pembahasan Modul Audit - Akun Kas S.D Persediaan

PT PALU GADA
Trial Balance
31 Desember 2015 and 2014
2015 2014
Acc # Account Name
Debit Credit Debit
1000 Cash and Bank
1001 Cash on Hand 43,736,950 74,183,500
1002 Cash in Bank - Permata 1,720,956,876 1,452,802,236
1003 Cash in Bank - BNI 36,182,025 8,382,480
1100 Account Receivable 3,138,132,040 1,510,510,769
1110 Others Receivable - -
1200 Inventory 3,086,101,647 3,464,407,659
1410 Prepaid Rent 510,000,000 450,000,000
1420 Prepaid Insurance 397,000,000 219,000,000
1500 Security Deposit 25,327,995 18,420,360
1600 Advance Payment 345,270,255 519,142,401
1700 Plant Assets
1701 Building 2,800,000,000 1,800,000,000
1702 Equipment 101,300,000 71,300,000
1703 Office Furniture 55,000,000 45,600,000
1704 Vehicle 355,125,000 350,000,000
1705 Property investment - -
1710 Acc Depreciation Plant Asset
1711 Acc Depreciation Building 90,000,000
1712 Acc Depreciation Equipment 14,425,000
1713 Acc Depreciation Office Furniture 22,800,000
1714 Acc Depreciation Vehicle 156,250,000
1715 Acc Depreciation Property investment -
2100 Account Payable 374,181,050
2105 Other Current Payable 50,000,000
2200 Accrued Expenses 17,176,500
2300 Advance Receipt 546,365,000
2400 Unearned revenue 150,000,000
2500 Bank Loan 1,200,000,000
3000 Share capital 5,550,000,000
3001 Retained Earning 1,252,691,691
4000 Revenue
4100 Sales 7,977,589,499
4200 Interest revenue -
4300 Other revenue -
5000 Cost of Sales 4,373,272,375 2,953,007,461
6000 Sales & General Administration Exp
6100 Sales Expense
6105 Sales Incentive 6,667,320 5,341,280
6106 Sales Incentive - Director 9,984,810 9,682,560
6200 General and Administration Expense
6210 Employee Salary and Benefit
6211 Salaries, Overtime & THR Expense 48,183,795 47,072,640
6212 Salaries, Overtime & THR Expense 63,567,660 60,736,280
6213 Bonus and Compensation Expense 2,788,500 2,588,500
6214 Bonus and Compensation Expense- 14,388,000 13,880,000
6215 Meal and Catering 9,149,415 3,500,000
6216 Employee Medical Expense 12,304,390 11,954,600
6217 Employee Insurance Expense 2,886,675 2,139,520
6221 Depreciation Expense Building - 90,000,000
6222 Depreciation Expense Equipment - 14,425,000
6223 Depreciation Expense Office Furni - 22,800,000
6224 Depreciation Expense Vehicle - 156,250,000
6225 Depreciation Expense Property In - -
6230 Utilitization, Adm, Rent & Others Expense
6231 Electricity Expense 38,996,997 28,097,297
6232 Telecommunication Expense 5,756,643 7,441,263
6233 Expedition, Post & Stamp Expense 2,628,615 41,320,920
6234 Travelling Expense 17,196,300 29,273,760
6235 Consultant Expense 9,237,195 11,037,960
6236 Rent Expense 9,000,000 458,000,000
6237 Insurance Expense - 147,000,000
6238 Office Supplies Expense 30,632,054 32,469,600
6239 Pantry Expense 2,526,680 2,692,760
6240 Car Rental Expense 7,445,130 8,261,280
6241 Advertising Expense 14,386,595 6,635,880
6242 Fuel, Parking & Tol 1,705,935 1,863,960
6243 Transportation Expense 962,280 699,840
6244 Repair Expense 250,000 125,000
6245 Others General & Adm Expense 2,319,735 17,131,440
7000 Other income (expense)
7100 Foreign Exchange Gain or Loss 5,980,260
7200 Interest expense 105,797,100 68,366,273
7300 Bank Adm Expense 1,292,013 1,350,000
Total 17,407,459,000 17,407,459,000 14,238,894,479
2015 2014
4,793,328,227 7,983,569,759 4,255,147,088

3,190,241,532 1,252,689,677
- 2,015
2014 FLUKTUASI
Credit Naik (Turun)
(0.41)
0.18
3.32
1.08
(0.11)
0.13
0.81
0.38
(0.33)
0.56
0.42
0.21
0.01
90,000,000 -
14,425,000 -
22,800,000 -
156,250,000 -
-
1,647,824,400 (0.77)
-
5,758,314 1.98
1,244,000,000 (0.56)
-
-
5,550,000,000 -
- #DIV/0!
#DIV/0!
5,503,775,725 0.45
- #DIV/0!
- #DIV/0!
0.48 0.01
#DIV/0!
#DIV/0!
0.25
0.03
#DIV/0!
#DIV/0!
0.02
0.05
0.08
0.04
1.61
0.03
0.35
(1.00)
(1.00)
(1.00)
(1.00)
#DIV/0!
#DIV/0!
0.39
(0.23)
(0.94)
(0.41)
(0.16)
(0.98)
(1.00)
(0.06)
(0.06)
(0.10)
1.17
(0.08)
0.38
1.00
(0.86)
#DIV/0!
4,061,040 #DIV/0!
0.55
(0.04)
14,238,894,479
5,507,836,765
PT. PALU GADA
List of Adjustment and Reclassification Entries
31 Desember 2015
No. Acc# Description Reff. Dr
1 1001 Cash on hand 1,653,472

4300 Other Revenue
2 1110 Other Receivable - Employee Receivable 3,720,000

1001 Cash on hand
3 1002 Cash in Bank - Permata IDR 670,000

4200 Interest Revenue
4 7300 Bank Administration Expense 50,000

1002 Cash in bank - Permata IDR
5 1002 Cash in Bank - Permata IDR 4,240,000

2300 Advance Receipt
6 1002 Cash in Bank - Permata SGD 66,746,448

2300 Advance Receipt
7 7100 Foreign Exchange Gain or Loss 477,000

1002 Cash in Bank - Permata USD

1002 Cash in Bank - Permata SGD

1002 Cash in Bank - Permata THB
10 7100 Foreign Exchange Gain or Loss 4,758,780

1002 Cash in Bank - Permata MYR
11 1110 Other Receivable - Employee Receivable 9,000,000

1100 Accounts Receivable
12 7100 Foreign Exchange Gain or Loss 3,075,105

1100 Accounts Receivable-PT.Cons

1100 Accounts Receivable-PT.Mars

1100 Accounts Receivable-PT.Tomm
15 Sales - Invoice 001/01/2016 383,750,000

Accounts Receivable
Inventory - Invoice 001/01/2016 307,000,000

Cost of Sales
16 Sales - Invoice 002/01/2016 172,000,000

Accounts Receivable

Cost of Sales
17 Inventory - Promotion Display Unit 46,500,000

1200 Inventory - WMT 101
18 Accounts Receivable 702,000,000

Sales Return
Sales
Cost of sales 468,000,000

Inventory -WMT 102
19 Sales Return 57,780,000

Accounts Receivable
Inventory - AC 1PK 38,520,000

Cost of Sales
20 Accounts Receivable 47,260,530

Sales

Inventory - AC 1,5PK
21 Inventory - FAN 105 424,250,100

Accounts payable
22 Inventory Obsolence stock expense 325,112,585

Provision for inventory obsolence stock
after Midtest
23 2100 Accounts Payable - PT. Mualei 10,000,000

2105 Other Current Payable
24 2100 Accounts Payable - PT. Indoasia Jaya 8,500,000

6239 Pantry expense
25 2100 Accounts Payable - PT. Hallanz 5,050,000

26 6241 Advertising Expense 50,000,000

2200 Accrued Expense - Advertising
27 6240 Car Rental Expense 17,875,000

2200 Accrued Expense - Car Rental
28 6245 Other General & Adm Expense-Cleaning service 77,779,000

29 6245 Other General & Adm Expense-Cleaning service 2,050,000

30 6238 Office Supplies Expense 21,200,430

Cr
1,653,472
3,720,000
670,000
50,000
4,240,000
66,746,448
477,000
6,192,129
917,697
38,652
4,758,780
9,000,000
4,128,105
3,075,105
417,000
636,000
383,750,000
307,000,000
172,000,000
120,400,000
46,500,000
351,000,000
351,000,000
468,000,000
57,780,000
38,520,000
47,260,530
31,507,020
424,250,100
325,112,585
10,000,000
8,500,000
23,550,000
5,050,000
50,000,000
17,875,000
77,779,000
2,050,000
21,200,430
PT PALUGADA
Top Schedule Cash and Cash Equivalent
For The Year Ended 31 December 2015
WP Balance per Book PAJE/PRJE

Acc # Descriptions
Index 31 Desember 2015 Debit
1001 Cash on hand A1 TB 43,736,950 1,653,472
1002 Cash in bank - Permata A2 TB 1,720,956,876 670,000

4,240,000
66,746,448
1003 Cash in bank - BNI A3 TB 36,182,025
1,800,875,851 73,309,920
^
TB : Agree to trial balance as of 31 Dec 2015

PY : Agree to prior year audited balance as of 31 Dec 2014
^ : Footed
Prepared by (date) Reviewed by (date) Schedule Description
Top Schedule Cash and Cash Equivalent

PAJE/PRJE Audited Balance Audited Balance
Credit 31 Desember 2015 31 Desember 2014
3,720,000 41,670,422 < PY 74,183,500
50,000 1,786,371,195 < PY 1,452,802,236

477,000
917,697
38,652
4,758,780
36,182,025 < PY 8,382,480
9,962,129 1,864,223,642 < 1,535,368,216

^
dule Description Indeks
hedule Cash and Cash Equivalent A

IAL
Isabelle, Anabelle dan Rekan
Registered Public Accountants
Jl. Jenderal Sudirman Kav.78
Jakarta 11880
DAFTAR PERHITUNGAN UANG KAS
UANG KERTAS :
209 lembar @ Rp. 100,000 = Rp. 20,900,000

225 lembar @ Rp. 50,000 = Rp. 11,250,000
75 lembar @ Rp. 20,000 = Rp. 1,500,000
300 lembar @ Rp. 10,000 = Rp. 3,000,000
79 lembar @ Rp. 5,000 = Rp. 395,000
80 lembar @ Rp. 2,000 = Rp. 160,000
90 lembar @ Rp. 1,000 = Rp. 90,000
UANG LOGAM :
50 keping @ Rp. 1,000 = Rp. 50,000

20 keping @ Rp. 500 = Rp. 10,000
50 keping @ Rp. 200 = Rp. 10,000
10 keping @ Rp. 100 = Rp. 1,000
MATERAI :
- lembar @ Rp. 6,000 = Rp. -

- lembar @ Rp. 3,000 = Rp. -
- lembar @ Rp. 2,000 = Rp. -
- lembar @ Rp. 1,000 = Rp. -
Rp. 37,366,000
( Tiga Puluh Tujuh Juta Tiga Ratus Enam Puluh Enam Ribu Rupiah )
KAP Isabelle, Anabelle dan Rekan Pemegang Dana
( ) ( )
IAL
Isabelle, Anabelle dan Rekan
Registered Public Accountants
Jl. Jenderal Sudirman Kav.78
Jakarta 11880
BERITA ACARA PEMERIKSAAN KAS
PERHITUNGAN KAS :
1 Jumlah Uang Tunai
2 Jumlah Penerimaan ( tanggal 1 -5 Januari 2016 )
3 Jumlah Pengeluaran (tanggal 1-5 Januari 2016 )
Jumlah
KAS MENURUT CATATAN :

1 Jumlah menurut Trial Balance 31 Desember 2015 Rp. 43,736,950
2 Jumlah Bon Sementara 3,720,000
Jumlah
Selisih
Selisih Kas Opname Lebih /Kurang

( Satu Juta Enam Ratus Lima Puluh Tiga Ribu Empat Ratus Tujuh Puluh Dua Rupiah )
KAP Isabelle, Anabelle
(
IKSAAN KAS
Rp. 37,366,000
10,576,000
14,880,422
Rp. 41,670,422
Rp. 40,016,950
1,653,472
KAP Isabelle, Anabelle dan Rekan
)
Bank No. Account Balance per Book
Permata IDR 123-1010-800
851,237,910
Permata USD 123-1010-801 146,704,000

Permata SGD 123-1010-802 272,083,256
205,336,808
Permata THB 123-1010-803 3,729,918

Permata MYR 123-1010-804 513,948,240
BNI IDR 777-0007 36,182,025

Selisih Balance per Bank
670,000 Interest Revenue

(50,000) Bank adm expense
4,240,000 Advance Receipt
4,860,000 856,097,910
(477,000) 146,227,000 Rugi selisih kurs

66,746,448 272,083,256 Advance Receipt

(4,758,780) 509,189,460 Rugi Selisih kurs
36,182,025
PT PALUGADA
Top Schedule Account Receivable
WP Balance PAJE/PRJE
Acc # Descriptions per Book
Index Debit
31 Desember 2015
1100 Account Receivable B TB 3,138,132,040
3,138,132,040 -
^

^ : Footed
< : Crossfooted
Prepared by (date) Reviewed by (date) Schedule Description
Top Schedule Account Receivable

PAJE/PRJE Audited Audited
Balance Balance
Credit
31 Desember 2015 31 Desember 2014
9,000,000 2,569,253,935 < PY 1,510,510,769

3,075,105
417,000
636,000
383,750,000
172,000,000
568,878,105 2,569,253,935 < 1,510,510,769

^
e Description Indeks
edule Account Receivable B

ACCOUNTS RECEIVABLE
KODE Nama Pelanggan Balance 31 Dec 2015

101 PT. Niche Electronics 1,267,000,000
102 PT. Golden Electronics 189,030,300
103 PT. Lembah Hijau 147,670,000
104 PT. Eka Semangat 297,434,763
105 PT. Kasih Sesama 108,146,431
106 PT. Mahakam Elektronik 110,718,506
107 PT. Castelo Shine -
108 PT. Cons Electronics 911,722,040
109 PT. Mars Electronics 45,036,000
110 PT. Tomm Electronics 61,374,000
3,138,132,040 TB
selisih konfirmasi Saldo Konfirmasi selisih kurs Saldo Kurs
- 1,267,000,000 1,267,000,000
9,000,000 AJP 180,030,300 180,030,300
- 147,670,000 147,670,000
18,000,000 279,434,763 297,434,763
19,982,000 88,164,431 108,146,431
1,248,316 109,470,190 110,718,506
- - -
- 911,722,040 (3,075,105) 908,646,935
- 45,036,000 (417,000) 44,619,000
- 61,374,000 (636,000) 60,738,000
48,230,316 3,089,901,724 (4,128,105) 3,125,003,935
SALES
No. Surat
Pelanggan Kode No. Faktur Tgl Faktur Jumlah
PT. Mahakam Jalan
106 177/12/2015 30 Des 2015 Rp 199.000.000 177/XII/15
Elektonik
PT. Golden
102 178/12/2015 31 Des 2015 Rp 275.525.000 178/XII/15
Electronics
PT Kasih Sesama 105 179/12/2015 31 Des 2015 Rp 90.000.000 179/XII/15
PT Eka Semangat 104 180/12/2015 31 Des 2015 Rp 25.000.000 180/XII/15
PT. Niche
101 181/12/2015 31 Des 2015 Rp 83.000.000 181/XII/15
Electronics
PT. Niche
101 001/01/2016 3-Jan-16 Rp 383.750.000 001/I/16
Electronics
PT. Lembah Hijau 103 002/01/2016 3-Jan-16 Rp 172.000.000 002/I/16
PT. Kasih Sesama 105 003/01/2016 4-Jan-16 Rp 135.800.000 003/I/16
PT Eka Semangat 104 004/01/2016 4-Jan-16 Rp 30.000.000 004/I/16
PT. Golden
102 005/01/2016 4-Jan-16 Rp 42.000.000 005/I/16
Electronics
AJP :
Sales - Invoice 001/01/2016 383,750,000

Account Receivable 383,750,000

Sales - Invoice 002/01/2016 172,000,000

Account Receivable 172,000,000

Tgl Surat Jalan Record On
30 Des 2015 Dec 2015 pencatatan tepat 70% 139,300,000
3-Jan-16 Dec 2015 Pencatatan tidak tepat 80% 307,000,000
3-Jan-16 Dec 2015 Pencatatan tidak tepat 70% 120,400,000
4-Jan-16 Jan 2016 Pencatatan tepat 56% 76,048,000
PT PALUGADA
Top Schedule Inventory
WP Balance
Acc # Descriptions per Book
Index
31 Desember 2015
1200 Inventory C.1 TB 3,086,101,647
Inventory - promotion display unit C.2 -
Provision for inventory obsolence stock C.3 -
3,086,101,647
^

^ : Footed
Prepared by (date) Reviewed by (date)

PAJE/PRJE Audited Audited
Balance Balance
Debit Credit
890,170,100 546,007,020 3,430,264,727 < PY 3,464,407,659
46,500,000 46,500,000 < -
325,112,585 (325,112,585) < -
936,670,100 871,119,605 3,151,652,142 3,464,407,659

^ ^ ^ ^
Schedule Description Indeks
Top Schedule Inventory C

KODE PRODUK JENIS PRODUK Jumlah (unit) Biaya Perolehan
Per Unit
WMT-101 Washing machine top loading 87 7,750,000
WMT-102 Washing machine front loading 63 13,000,000
EOV-129 Televisi LCD 29 inch 45 1,948,200
EOV-132 Televisi LCD 32 inch 30 3,150,000
EOV-100 Televisi LED 15 18,979,355
AC-100 AC 1 pk 135 2,568,000
AC-150 AC 1.5 pk 99 3,500,780
FAN-105 Kipas Angin 459 942,778
KODE PRODUK JENIS PRODUK Jumlah sesuai Jumlah menurut

stock opname buku per 31 Des 205
(dalam unit) (dalam unit)
WMT-101 Washing machine top loading 81 87
WMT-102 Washing machine front loading 27 63
EOV-129 Televisi LCD 29 inch 45 45
EOV-132 Televisi LCD 32 inch 39 30
EOV-100 Televisi LED 15 15
AC-100 AC 1 pk 150 135
AC-150 AC 1.5 pk 90 99
FAN-105 Kipas Angin 909 459
Total Harga unit total biaya
Jual usang persediaan usang
674,250,000 11,625,000 15 116,250,000
819,000,000 19,500,000 6 78,000,000
87,669,000 2,435,250 6 11,689,200
94,500,000 3,937,500 1 3,150,000
284,690,325 23,724,194 1 18,979,355
346,680,000 3,852,000 9 23,112,000
346,577,220 5,251,170 9 31,507,020
432,735,102 1,178,473 45 42,425,010
3,086,101,647 TB 325,112,585
selisih
6 Pada tanggal 29 Desember 2015 telah diambil 6 unit washing machine top loading untuk acara promo
36 Pada tanggal 28 Desember 2015 klien menjual 18 unit washing machine front loading kepada PT Tom
0
9 Tanggal 30 Desember 2015, PT Tomm Electronics membeli 9 unit televisi LCD 32 inch secara kredit. N
0
15 tgl 31 Des 2015 Pt.Mars mengembalikan 15 unit AC 1 PK yang pada tgl 20 Des 2015
9
450 tgl 20 Des 2015 PT Palu Gada membeli 450 unit kipas angin FAN-105 seharga Rp. 942.778 dari PT. Hal
ading untuk acara promosi di salah satu mall di Jakarta yang telah diotorisasi oleh Manajer Pemasaran. Sampai dengan saat perhitungan
t loading kepada PT Tomm Electronics. Transaksi ini keliru dicatat oleh bagian accounting sebagai barang yang dikembalikan bukan baran
D 32 inch secara kredit. Namun dalam kesepakatan yang dibuat dengan PT Tomm Electronics, 9 unit televisi LCD 32 inch yang dibeli terse
Rp. 942.778 dari PT. Hallanze

ai dengan saat perhitungan fisik, bagian akuntansi dan gudang belum melakukan pencatatan apapun karena masih belum menerima mem
g dikembalikan bukan barang yang dijual.
CD 32 inch yang dibeli tersebut untuk sementara dititipkan ke gudang PT Palu Gada karena gudang PT Tomm Electronics sedang dalam p
masih belum menerima memo dari Manajer Pemasaran
Electronics sedang dalam perbaikan. Rencananya 9 unit televisi LCD 32 inch baru akan diambil oleh PT Tomm Electronics pada akhir bula
Electronics pada akhir bulan Januari 2016. Bagian accounting PT Palu Gada telah melakukan pencatatan transaksi penjualan tersebut se
nsaksi penjualan tersebut sekaligus menjurnal pengeluaran persediaan dari gudang PT Palu Gada. Pada saat dilakukan perhitungan fisik,
ilakukan perhitungan fisik, ke-9 televisi ini ikut dihitung karena tidak diberikan informasi oleh bagian gudang.
PT PALUGADA
Top Schedule Account Payables
WP
Acc # Descriptions
Index
2100 Account Payable AA
Total

^ : Footed
Prepared by (date) Reviewed by (date)

Balance PAJE/PRJE Audited
per Book Balance
Debit Credit
(374,181,050) 23,550,000 424,250,100 (774,881,150)
(374,181,050) 23,550,000 424,250,100 (774,881,150)

^ ^
viewed by (date) Schedule Description
Top Schedule Account Payables

Audited
Balance
31 Desember 2014
(1,647,824,400)
(1,647,824,400)
^
Indeks
AA
Nilai Kurs Jual Kurs Beli Tanggal Nilai Kurs Jual Kurs Beli
1 12,502.00 12,378.00 31 Des 2014 1 13,864.00 13,726.00
1 12,498.00 12,374.00 30 Des 2014 1 13,863.00 13,725.00
1 12,496.00 12,372.00 29 Des 2014 1 13,726.00 13,590.00
1 12,529.00 12,405.00 24 Des 2014 1 13,707.00 13,571.00
1 12,518.00 12,394.00 23 Des 2014 1 13,712.00 13,576.00
1 12,497.00 12,373.00 22 Des 2014 1 13,683.00 13,547.00
1 12,563.00 12,437.00 19 Des 2014 1 13,941.00 13,803.00
1 12,628.00 12,502.00 18 Des 2014 1 14,102.00 13,962.00
1 12,784.00 12,656.00 17 Des 2014 1 14,098.00 13,958.00
1 12,965.00 12,835.00 16 Des 2014 1 14,120.00 13,980.00
1 12,662.00 12,536.00 15 Des 2014 1 14,135.00 13,995.00
1 12,494.00 12,370.00 12 Des 2014 1 14,146.00 14,006.00
1 12,398.00 12,274.00 11 Des 2014 1 14,007.00 13,867.00
1 12,398.00 12,274.00 10 Des 2014 1 14,024.00 13,884.00
1 12,409.00 12,285.00 9 Des 2014 1 13,922.00 13,784.00
1 12,414.00 12,290.00 8 Des 2014 1 13,906.00 13,768.00
1 12,357.00 12,235.00 5 Des 2014 1 13,902.00 13,764.00
1 12,380.00 12,256.00 4 Des 2014 1 13,914.00 13,776.00
1 12,356.00 12,234.00 3 Des 2014 1 13,826.00 13,688.00
1 12,337.00 12,215.00 2 Des 2014 1 13,877.00 13,739.00
1 12,325.00 12,203.00 1 Des 2014 1 13,909.00 13,771.00
1 12,257.00 12,135.00 28 Nop 2014 1 13,816.00 13,678.00
1 12,240.00 12,118.00 27 Nop 2014 1 13,802.00 13,664.00
1 12,221.00 12,099.00 26 Nop 2014 1 13,741.00 13,605.00
1 12,227.00 12,105.00 25 Nop 2014 1 13,792.00 13,654.00
1 12,183.00 12,061.00 24 Nop 2014 1 13,764.00 13,628.00
1 12,222.00 12,100.00 21 Nop 2014 1 13,808.00 13,670.00
1 12,222.00 12,100.00 20 Nop 2014 1 13,856.00 13,718.00
1 12,185.00 12,063.00 19 Nop 2014 1 13,832.00 13,694.00
1 12,207.00 12,085.00 18 Nop 2014 1 13,780.00 13,642.00
1 12,254.00 12,132.00 17 Nop 2014 1 13,801.00 13,663.00
1 12,267.00 12,145.00 14 Nop 2014 1 13,701.00 13,565.00
1 12,252.00 12,130.00 13 Nop 2014 1 13,643.00 13,507.00
1 12,266.00 12,144.00 12 Nop 2014 1 13,644.00 13,508.00
1 12,224.00 12,102.00 11 Nop 2014 1 13,687.00 13,551.00
1 12,199.00 12,077.00 10 Nop 2014 1 13,755.00 13,619.00
1 12,210.00 12,088.00 7 Nop 2014 1 13,618.00 13,482.00
1 12,240.00 12,118.00 6 Nop 2014 1 13,671.00 13,535.00
1 12,152.00 12,032.00 5 Nop 2014 1 13,528.00 13,394.00
1 12,191.00 12,069.00 4 Nop 2014 1 13,662.00 13,526.00
1 12,166.00 12,044.00 3 Nop 2014 1 13,750.00 13,614.00
1 12,142.00 12,022.00 31 Okt 2014 1 13,707.00 13,571.00
1 12,226.00 12,104.00 30 Okt 2014 1 13,630.00 13,494.00
1 12,224.00 12,102.00 29 Okt 2014 1 13,698.00 13,562.00
1 12,219.00 12,097.00 28 Okt 2014 1 13,694.00 13,558.00
1 12,102.00 11,982.00 27 Okt 2014 1 13,711.00 13,575.00
1 12,125.00 12,005.00 24 Okt 2014 1 13,558.00 13,424.00
1 12,094.00 11,974.00 23 Okt 2014 1 13,708.00 13,572.00
1 12,086.00 11,966.00 22 Okt 2014 1 13,764.00 13,628.00
1 12,053.00 11,933.00 21 Okt 2014 1 13,702.00 13,566.00
1 12,101.00 11,981.00 20 Okt 2014 1 13,631.00 13,495.00
1 12,283.00 12,161.00 17 Okt 2014 1 13,602.00 13,466.00
1 12,268.00 12,146.00 16 Okt 2014 1 13,354.00 13,222.00
1 12,290.00 12,168.00 15 Okt 2014 1 13,625.00 13,489.00
1 12,256.00 12,134.00 14 Okt 2014 1 13,533.00 13,399.00
1 12,263.00 12,141.00 13 Okt 2014 1 13,589.00 13,453.00
1 12,268.00 12,146.00 10 Okt 2014 1 13,878.00 13,740.00
1 12,251.00 12,129.00 9 Okt 2014 1 14,135.00 13,995.00
1 12,302.00 12,180.00 8 Okt 2014 1 14,454.00 14,310.00
1 12,251.00 12,129.00 7 Okt 2014 1 14,677.00 14,531.00
1 12,273.00 12,151.00 6 Okt 2014 1 14,783.00 14,635.00
1 12,205.00 12,083.00 3 Okt 2014 1 14,727.00 14,581.00
1 12,197.00 12,075.00 2 Okt 2014 1 14,730.00 14,584.00
1 12,249.00 12,127.00 1 Okt 2014 1 14,802.00 14,654.00
1 12,273.00 12,151.00 30-Sep-14 1 14,769.00 14,623.00
1 12,181.00 12,059.00 29-Sep-14 1 14,763.00 14,617.00
1 12,067.00 11,947.00 26-Sep-14 1 14,696.00 14,550.00
1 12,007.00 11,887.00 25-Sep-14 1 14,558.00 14,414.00
1 12,036.00 11,916.00 24-Sep-14 1 14,523.00 14,379.00
1 12,047.00 11,927.00 23-Sep-14 1 14,535.00 14,391.00
1 12,032.00 11,912.00 22-Sep-14 1 14,524.00 14,380.00
1 12,045.00 11,925.00 19-Sep-14 1 14,514.00 14,370.00
1 12,090.00 11,970.00 18-Sep-14 1 14,443.00 14,299.00
1 11,968.00 11,848.00 17-Sep-14 1 14,394.00 14,250.00
1 11,963.00 11,843.00 16-Sep-14 1 14,378.00 14,234.00
1 11,934.00 11,816.00 15-Sep-14 1 14,394.00 14,250.00
1 11,890.00 11,772.00 12-Sep-14 1 14,315.00 14,173.00
1 11,890.00 11,772.00 11-Sep-14 1 14,356.00 14,214.00
1 11,841.00 11,723.00 10-Sep-14 1 14,305.00 14,163.00
1 11,813.00 11,695.00 9-Sep-14 1 14,249.00 14,107.00
1 11,781.00 11,663.00 8-Sep-14 1 14,231.00 14,089.00
1 11,829.00 11,711.00 5-Sep-14 1 14,198.00 14,056.00
1 11,819.00 11,701.00 4-Sep-14 1 14,151.00 14,011.00
1 11,840.00 11,722.00 3-Sep-14 1 14,097.00 13,957.00
1 11,793.00 11,675.00 2-Sep-14 1 14,081.00 13,941.00
1 11,769.00 11,651.00 1-Sep-14 1 14,199.00 14,057.00
1 11,776.00 11,658.00 29 Agust 2014 1 14,173.00 14,031.00
1 11,740.00 11,624.00 28 Agust 2014 1 14,137.00 13,997.00
1 11,767.00 11,649.00 27 Agust 2014 1 14,068.00 13,928.00
1 11,774.00 11,656.00 26 Agust 2014 1 13,964.00 13,826.00
1 11,773.00 11,655.00 25 Agust 2014 1 13,907.00 13,769.00
1 11,712.00 11,596.00 22 Agust 2014 1 13,893.00 13,755.00
1 11,776.00 11,658.00 21 Agust 2014 1 13,900.00 13,762.00
1 11,766.00 11,648.00 20 Agust 2014 1 13,832.00 13,694.00
1 11,740.00 11,624.00 19 Agust 2014 1 13,816.00 13,678.00
1 11,739.00 11,623.00 18 Agust 2014 1 13,827.00 13,689.00
1 11,751.00 11,635.00 15 Agust 2014 1 13,609.00 13,473.00
1 11,725.00 11,609.00 14 Agust 2014 1 13,604.00 13,468.00
1 11,741.00 11,625.00 13 Agust 2014 1 13,604.00 13,468.00
1 11,735.00 11,619.00 12 Agust 2014 1 13,597.00 13,461.00
1 11,787.00 11,669.00 11 Agust 2014 1 13,585.00 13,449.00
1 11,881.00 11,763.00 8 Agust 2014 1 13,562.00 13,428.00
1 11,825.00 11,707.00 7 Agust 2014 1 13,559.00 13,425.00
1 11,815.00 11,697.00 6 Agust 2014 1 13,548.00 13,414.00
1 11,792.00 11,674.00 5 Agust 2014 1 13,535.00 13,401.00
1 11,806.00 11,688.00 4 Agust 2014 1 13,511.00 13,377.00
1 11,649.00 11,533.00 1 Agust 2014 1 13,527.00 13,393.00
1 11,649.00 11,533.00 25-Jul-14 1 13,520.00 13,386.00
1 11,589.00 11,473.00 24-Jul-14 1 13,515.00 13,381.00
1 11,555.00 11,441.00 23-Jul-14 1 13,461.00 13,327.00
1 11,589.00 11,473.00 22-Jul-14 1 13,435.00 13,301.00
1 11,635.00 11,519.00 21-Jul-14 1 13,396.00 13,262.00
1 11,765.00 11,647.00 18-Jul-14 1 13,387.00 13,253.00
1 11,726.00 11,610.00 17-Jul-14 1 13,376.00 13,242.00
1 11,864.00 11,746.00 16-Jul-14 1 13,371.00 13,237.00
1 11,768.00 11,650.00 15-Jul-14 1 13,414.00 13,280.00
1 11,685.00 11,569.00 14-Jul-14 1 13,413.00 13,279.00
1 11,685.00 11,569.00 11-Jul-14 1 13,380.00 13,246.00
1 11,607.00 11,491.00 10-Jul-14 1 13,420.00 13,286.00
1 11,753.00 11,637.00 8-Jul-14 1 13,383.00 13,249.00
1 11,846.00 11,728.00 7-Jul-14 1 13,404.00 13,270.00
1 11,946.00 11,828.00 4-Jul-14 1 13,398.00 13,264.00
1 12,023.00 11,903.00 3-Jul-14 1 13,399.00 13,265.00
1 11,913.00 11,795.00 2-Jul-14 1 13,423.00 13,289.00
1 11,857.00 11,739.00 1-Jul-14 1 13,405.00 13,271.00
1 12,029.00 11,909.00 30-Jun-14 1 13,390.00 13,256.00
1 12,164.00 12,042.00 27-Jun-14 1 13,346.00 13,214.00
1 12,151.00 12,031.00 26-Jun-14 1 13,383.00 13,249.00
1 12,087.00 11,967.00 25-Jun-14 1 13,385.00 13,251.00
1 12,060.00 11,940.00 24-Jun-14 1 13,391.00 13,257.00
1 12,031.00 11,911.00 23-Jun-14 1 13,408.00 13,274.00
1 12,027.00 11,907.00 20-Jun-14 1 13,434.00 13,300.00
1 11,976.00 11,856.00 19-Jun-14 1 13,400.00 13,266.00
1 12,038.00 11,918.00 18-Jun-14 1 13,400.00 13,266.00
1 11,922.00 11,804.00 17-Jun-14 1 13,384.00 13,250.00
1 11,873.00 11,755.00 16-Jun-14 1 13,358.00 13,226.00
1 11,840.00 11,722.00 13-Jun-14 1 13,396.00 13,262.00
1 11,872.00 11,754.00 12-Jun-14 1 13,429.00 13,295.00
1 11,862.00 11,744.00 11-Jun-14 1 13,427.00 13,293.00
1 11,865.00 11,747.00 10-Jun-14 1 13,354.00 13,222.00
1 11,849.00 11,731.00 9-Jun-14 1 13,309.00 13,177.00
1 11,882.00 11,764.00 6-Jun-14 1 13,262.00 13,130.00
1 11,933.00 11,815.00 5-Jun-14 1 13,296.00 13,164.00
1 11,869.00 11,751.00 4-Jun-14 1 13,277.00 13,145.00
1 11,865.00 11,747.00 3-Jun-14 1 13,271.00 13,139.00
1 11,799.00 11,681.00 2-Jun-14 1 13,295.00 13,163.00
1 11,669.00 11,553.00 30 Mei 2014 1 13,258.00 13,126.00
1 11,671.00 11,555.00 28 Mei 2014 1 13,252.00 13,120.00
1 11,691.00 11,575.00 26 Mei 2014 1 13,202.00 13,070.00
1 11,618.00 11,502.00 23 Mei 2014 1 13,216.00 13,084.00
1 11,573.00 11,457.00 22 Mei 2014 1 13,235.00 13,103.00
1 11,565.00 11,449.00 21 Mei 2014 1 13,249.00 13,117.00
1 11,498.00 11,384.00 20 Mei 2014 1 13,182.00 13,050.00
1 11,408.00 11,294.00 19 Mei 2014 1 13,155.00 13,025.00
1 11,472.00 11,358.00 16 Mei 2014 1 13,254.00 13,122.00
1 11,544.00 11,430.00 14 Mei 2014 1 13,269.00 13,137.00
1 11,583.00 11,467.00 13 Mei 2014 1 13,182.00 13,050.00
1 11,594.00 11,478.00 12 Mei 2014 1 13,243.00 13,111.00
1 11,621.00 11,505.00 9 Mei 2014 1 13,130.00 13,000.00
1 11,682.00 11,566.00 8 Mei 2014 1 13,105.00 12,975.00
1 11,585.00 11,469.00 7 Mei 2014 1 13,058.00 12,928.00
1 11,569.00 11,453.00 6 Mei 2014 1 13,086.00 12,956.00
1 11,569.00 11,453.00 5 Mei 2014 1 13,002.00 12,872.00
1 11,595.00 11,479.00 2 Mei 2014 1 13,029.00 12,899.00
1 11,590.00 11,474.00 30-Apr-14 1 13,043.00 12,913.00
1 11,647.00 11,531.00 29-Apr-14 1 12,987.00 12,857.00
1 11,626.00 11,510.00 28-Apr-14 1 13,006.00 12,876.00
1 11,659.00 11,543.00 25-Apr-14 1 13,004.00 12,874.00
1 11,666.00 11,550.00 24-Apr-14 1 13,017.00 12,887.00
1 11,648.00 11,532.00 23-Apr-14 1 13,007.00 12,877.00
1 11,543.00 11,429.00 22-Apr-14 1 12,939.00 12,811.00
1 11,487.00 11,373.00 21-Apr-14 1 12,927.00 12,799.00
1 11,475.00 11,361.00 17-Apr-14 1 12,902.00 12,774.00
1 11,495.00 11,381.00 16-Apr-14 1 13,041.00 12,911.00
1 11,491.00 11,377.00 15-Apr-14 1 13,044.00 12,914.00
1 11,501.00 11,387.00 14-Apr-14 1 13,010.00 12,880.00
1 11,507.00 11,393.00 11-Apr-14 1 12,975.00 12,845.00
1 11,399.00 11,285.00 10-Apr-14 1 13,038.00 12,908.00
1 11,366.00 11,252.00 8-Apr-14 1 13,067.00 12,937.00
1 11,338.00 11,226.00 7-Apr-14 1 13,047.00 12,917.00
1 11,367.00 11,253.00 4-Apr-14 1 13,007.00 12,877.00
1 11,367.00 11,253.00 3-Apr-14 1 13,065.00 12,935.00
1 11,360.00 11,246.00 2-Apr-14 1 13,108.00 12,978.00
1 11,327.00 11,215.00 1-Apr-14 1 13,149.00 13,019.00
1 11,461.00 11,347.00 28-Mar-14 1 13,151.00 13,021.00
1 11,495.00 11,381.00 27-Mar-14 1 13,129.00 12,999.00
1 11,465.00 11,351.00 26-Mar-14 1 13,068.00 12,938.00
1 11,414.00 11,300.00 25-Mar-14 1 12,997.00 12,867.00
1 11,441.00 11,327.00 24-Mar-14 1 13,037.00 12,907.00
1 11,488.00 11,374.00 21-Mar-14 1 13,141.00 13,011.00
1 11,464.00 11,350.00 20-Mar-14 1 13,140.00 13,010.00
1 11,370.00 11,256.00 19-Mar-14 1 13,073.00 12,943.00
1 11,338.00 11,226.00 18-Mar-14 1 13,230.00 13,098.00
1 11,328.00 11,216.00 17-Mar-14 1 13,275.00 13,143.00
1 11,478.00 11,364.00 14-Mar-14 1 13,303.00 13,171.00
1 11,444.00 11,330.00 13-Mar-14 1 13,257.00 13,125.00
1 11,489.00 11,375.00 12-Mar-14 1 13,242.00 13,110.00
1 11,441.00 11,327.00 11-Mar-14 1 13,230.00 13,098.00
1 11,506.00 11,392.00 10-Mar-14 1 13,124.00 12,994.00
1 11,452.00 11,338.00 7-Mar-14 1 13,112.00 12,982.00
1 11,612.00 11,496.00 6-Mar-14 1 13,048.00 12,918.00
1 11,638.00 11,522.00 5-Mar-14 1 13,087.00 12,957.00
1 11,705.00 11,589.00 4-Mar-14 1 13,028.00 12,898.00
1 11,654.00 11,538.00 3-Mar-14 1 13,027.00 12,897.00
1 11,692.00 11,576.00 28-Feb-14 1 13,058.00 12,928.00
1 11,733.00 11,617.00 27-Feb-14 1 12,927.00 12,799.00
1 11,727.00 11,611.00 26-Feb-14 1 12,926.00 12,798.00
1 11,678.00 11,562.00 25-Feb-14 1 12,951.00 12,823.00
1 11,787.00 11,669.00 24-Feb-14 1 12,930.00 12,802.00
1 11,851.00 11,733.00 21-Feb-14 1 12,877.00 12,749.00
1 11,831.00 11,713.00 20-Feb-14 1 12,913.00 12,785.00
1 11,909.00 11,791.00 19-Feb-14 1 12,868.00 12,740.00
1 11,885.00 11,767.00 18-Feb-14 1 12,821.00 12,693.00
1 11,775.00 11,657.00 17-Feb-14 1 12,806.00 12,678.00
1 11,945.00 11,827.00 14-Feb-14 1 12,833.00 12,705.00
1 12,133.00 12,013.00 13-Feb-14 1 12,858.00 12,730.00
1 12,176.00 12,054.00 12-Feb-14 1 12,764.00 12,636.00
1 12,235.00 12,113.00 11-Feb-14 1 12,707.00 12,581.00
1 12,227.00 12,105.00 10-Feb-14 1 12,742.00 12,616.00
1 12,237.00 12,115.00 7-Feb-14 1 12,676.00 12,550.00
1 12,220.00 12,098.00 6-Feb-14 1 12,716.00 12,590.00
1 12,233.00 12,111.00 5-Feb-14 1 12,672.00 12,546.00
1 12,309.00 12,187.00 4-Feb-14 1 12,706.00 12,580.00
1 12,312.00 12,190.00 3-Feb-14 1 12,764.00 12,636.00
1 12,287.00 12,165.00 30-Jan-14 1 12,688.00 12,562.00
1 12,215.00 12,093.00 29-Jan-14 1 12,578.00 12,452.00
1 12,328.00 12,206.00 28-Jan-14 1 12,560.00 12,436.00
1 12,259.00 12,137.00 27-Jan-14 1 12,555.00 12,431.00
1 12,238.00 12,116.00 24-Jan-14 1 12,580.00 12,454.00
1 12,234.00 12,112.00 23-Jan-14 1 12,506.00 12,382.00
1 12,210.00 12,088.00 22-Jan-14 1 12,513.00 12,389.00
1 12,183.00 12,061.00 21-Jan-14 1 12,620.00 12,494.00
1 12,171.00 12,049.00 20-Jan-14 1 12,722.00 12,596.00
1 12,188.00 12,066.00 17-Jan-14 1 12,675.00 12,549.00
1 12,178.00 12,056.00 16-Jan-14 1 12,656.00 12,530.00
1 12,137.00 12,017.00 15-Jan-14 1 12,680.00 12,554.00
1 12,107.00 11,987.00 13-Jan-14 1 12,643.00 12,517.00
1 12,258.00 12,136.00 10-Jan-14 1 12,671.00 12,545.00
1 12,324.00 12,202.00 9-Jan-14 1 12,631.00 12,505.00
1 12,290.00 12,168.00 8-Jan-14 1 12,703.00 12,577.00
1 12,323.00 12,201.00 7-Jan-14 1 12,795.00 12,667.00
1 12,291.00 12,169.00 6-Jan-14 1 12,796.00 12,668.00
1 12,287.00 12,165.00 3-Jan-14 1 12,721.00 12,595.00
1 12,303.00 12,181.00 2-Jan-14 1 12,652.00 12,526.00
1 12,536.00 12,412.00
11,937.73 11,818.87 11,878.30 13,458.93 13,325.00
Tanggal
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PT PALU GADA

4,793,328,227 7,983,569,759 4,255,147,088

No. Acc# Description Reff. Dr

1 1001 Cash on hand 1,653,472

2 1110 Other Receivable - Employee Receivable 3,720,000

3 1002 Cash in Bank - Permata IDR 670,000

4 7300 Bank Administration Expense 50,000

5 1002 Cash in Bank - Permata IDR 4,240,000

6 1002 Cash in Bank - Permata SGD 66,746,448

7 7100 Foreign Exchange Gain or Loss 477,000

8 7100 Foreign Exchange Gain or Loss 917,697

9 7100 Foreign Exchange Gain or Loss 38,652

10 7100 Foreign Exchange Gain or Loss 4,758,780

11 1110 Other Receivable - Employee Receivable 9,000,000

12 7100 Foreign Exchange Gain or Loss 3,075,105

13 7100 Foreign Exchange Gain or Loss 417,000

14 7100 Foreign Exchange Gain or Loss 636,000

15 Sales - Invoice 001/01/2016 383,750,000

Inventory - Invoice 001/01/2016 307,000,000

16 Sales - Invoice 002/01/2016 172,000,000

Inventory - Invoice 002/01/2016 120,400,000

17 Inventory - Promotion Display Unit 46,500,000

18 Accounts Receivable 702,000,000

Cost of sales 468,000,000

19 Sales Return 57,780,000

Inventory - AC 1PK 38,520,000

20 Accounts Receivable 47,260,530

Cost of sales 31,507,020

21 Inventory - FAN 105 424,250,100

22 Inventory Obsolence stock expense 325,112,585

23 2100 Accounts Payable - PT. Mualei 10,000,000

24 2100 Accounts Payable - PT. Indoasia Jaya 8,500,000

25 2100 Accounts Payable - PT. Hallanz 5,050,000

26 6241 Advertising Expense 50,000,000

27 6240 Car Rental Expense 17,875,000

28 6245 Other General & Adm Expense-Cleaning service 77,779,000

29 6245 Other General & Adm Expense-Cleaning service 2,050,000

30 6238 Office Supplies Expense 21,200,430

WP Balance per Book PAJE/PRJE

1002 Cash in bank - Permata A2 TB 1,720,956,876 670,000

1003 Cash in bank - BNI A3 TB 36,182,025

TB : Agree to trial balance as of 31 Dec 2015

Prepared by (date) Reviewed by (date) Schedule Description

Top Schedule Cash and Cash Equivalent

50,000 1,786,371,195 < PY 1,452,802,236

9,962,129 1,864,223,642 < 1,535,368,216

dule Description Indeks

hedule Cash and Cash Equivalent A

DAFTAR PERHITUNGAN UANG KAS

209 lembar @ Rp. 100,000 = Rp. 20,900,000

50 keping @ Rp. 1,000 = Rp. 50,000

- lembar @ Rp. 6,000 = Rp. -

KAP Isabelle, Anabelle dan Rekan Pemegang Dana

BERITA ACARA PEMERIKSAAN KAS

KAS MENURUT CATATAN :

Selisih Kas Opname Lebih /Kurang

KAP Isabelle, Anabelle

KAP Isabelle, Anabelle dan Rekan

Permata IDR 123-1010-800

Permata USD 123-1010-801 146,704,000

Permata THB 123-1010-803 3,729,918

BNI IDR 777-0007 36,182,025

670,000 Interest Revenue