KAP "Tarumanagara & Rekan"

Jakarta
Client
Period

: PT Soeulmate Co.
: December 31, 2010

Acc. No

Description

WP Ref

01601 Prepaid insurance

01602 Prepaid rent
01603 Prepaid advertising

Balance per Book

Dec 31,2010 (Rp)
T/B-10

136,400,000
11,250,000
30,000,000
177,650,000
^

PARE
Dr (Rp)

Cr (Rp)
18,050,000

25,000,000
43,050,000
^

Balance per Audit

Dec 31,2010 (Rp)
118,350,000 <
11,250,000 <
5,000,000 <
134,600,000
^

Tickmark :
T/B-9

= agreed to trial as of Dec 31,2009

T/B
^
<

= agreed to trial as of Dec 31,2010

= footing verified
= cross footing verified

-10

Prepared by :

Reviewed by :

Schedule :
Prepayment - Top Schedule

Date :

Date :

Prepayment - Top Schedule

Prior year balance

T/B-9

114,000,000
114,000,000
^

Index :
G

KAP "Tarumanagara & Rekan"

Jakarta
Client
Period

: PT Soeulmate Co.
: December 31, 2010

Prepaid insurance
Amortization prepaid insurance selama th 2010 :
Prudential-asuransi gedung
= 186.000.000 x 12/24 = 93.000.00Co.
(12/4-09 - 12/4-11)
Allianz-asuransi gudang
(3/8

-10

- 3/8 )

ACA-asuransi kendaraan
(10/10

= 81.600.000 x 5/12 = 34.000.000 Co.

-11

-10

= 66.000.000 x 3/12 = 16.500.000 Co.

- 10/10 )
-11

143.500.000
^
Total amortisasi asuransi th 2010 per audit =
Total amortisasi asuransi th 2010 per book =

143.000.000
161.050.000
18.050.000

AJE 31
Insurance expense
Prepaid insurance

Prepared by :

Reviewed by :

Date :

Date :

18.050.000
18.050.000

Schedule :
Prepaid insurance - supporting schedule

orting schedule

Index :
G1

KAP "Tarumanagara & Rekan"

Jakarta
Client
: PT Soeulmate Co.
Period
: December 31, 2010
Prepaid Rent
Jurnal sebenarnya : (ideal bayar sewa, kalo penyewa bersedia dipotong pajak)
Prepaid Rent
Rp 45.000.000
Vat In
Rp 4.500.000
Bank
Rp 45.000.000
Tax Payable
Rp 4.500.000

AJE 32
Tax Expense
Tax Payable

Rp 4.500.000

Prepared by :

Schedule :

Reviewed by :

Rp 4.500.000

Prepaid Rent - Supporting Schedule

Index :
G2

Date :

Date :

Prepaid Rent - Supporting Schedule

G2

KAP "TARUMANAGARA&REKAN"
JAKARTA
Client : Soulmate Co
Period : 31 December 2010
Prepaid Advertising
Amortisasi 2010 per audit = 30.000.000 X 10/12 =
Amortisasi 2010 per book =

AJE 33
Advertising Expense
Prepaid Advertising

25.000.000 Co
0
25,000,000
^

25,000,000
25,000,000

Prepared By:

Review by:

Date :

Date :

Schedule :
Prepaid AdvertisingSupoporting schadule

Index:
G3

^ : Footing Verified

KAP "Tarumanagara & Rekan"

Jakarta
Client : PT Soeulmate Co.
Period : December 31, 2010
No.
Description
31 Insurance expense
Prepaid insurance

WP Ref

4,500,000
4,500,000

33 Advertising expense
Prepaid advertising

Reviewed by :

Cr
18,050,000

32 Tax expense
Tax payable

Prepared by :

Dr
18,050,000

25,000,000
25,000,000

Schedule :
List of Adjustment

Index :
A.4

Date :

Date :

List of Adjustment

A.4