TSM Audit WP PT Palu Gada - Sharecap

PT PALUGADA
Working Balance Sheet 1
For The Year Ended 31 December 2015
WP Balance per Book PAJE/PRJE Audited Balance Audited Balance

Acc # Descriptions
Index 31 Desember 2015 Debit Credit 31 Desember 2015 31 Desember 2014
1000 Cash and Cash Equivalent A TB 1,800,875,851 73,259,920 9,912,129 1,864,223,642 < PY 1,535,368,216
1100 Account Receivable B 3,138,132,040 749,260,530 626,658,105 3,260,734,465 1,510,510,769
1200 Inventory C 3,086,101,647 1,127,440,355 871,119,605 3,342,422,397 3,464,407,659
1400-1600 Other Current Assets D 1,277,598,250 533,500,000 1,135,270,255 675,827,995 1,206,562,761
1700 Plant Assets E 3,027,950,000 1,033,258,333 1,303,955,208 2,757,253,125 1,983,425,000
12,330,657,788 3,516,719,138 3,946,915,302 11,900,461,624 9,700,274,405

^ ^ ^ ^ ^
TB : Agree to trial balance as of 31 Dec 2015
PY : Agree to prior year audited balance as of 31 Dec 2014
^ : Footed
< : Cross footed
Prepared by (date) Reviewed by (date) Schedule Description Indeks
Working Balance Sheet 1 WBS 1

PT PALUGADA
Working Balance Sheet 2

Acc # Descriptions
2100 Accounts Payable AA TB (374,181,050) 23,550,000 424,250,100 (774,881,150) < PY (1,647,824,400)
2105-2400 Other Current Liabilities BB (763,541,500) 608,865,000 1,113,508,878 (1,268,185,378) (1,249,758,314)
2500 Long Term Liabilities CC (1,200,000,000) - - (1,200,000,000) -
3000-3001 Shareholders' Equity DD (9,992,935,238) 3,130,744,144 1,795,204,002 (8,657,395,096) (6,802,691,691)
(12,330,657,788) 3,763,159,144 3,332,962,980 (11,900,461,624) (9,700,274,405)

^ ^ ^ ^ ^
^ : Footed
< : Cross footed
Working Balance Sheet 2 WBS 2

PT PALUGADA
Working Profit Loss

Acc # Descriptions
4000 Sales 10 TB (7,977,589,499) 613,530,000 749,260,530 (8,113,320,029) < PY (5,503,775,725)
5000 Cost of Sales 20 4,373,272,375 1,099,507,020 465,920,000 5,006,859,395 2,953,007,461
6000 Operating Expenses 30 312,964,724 1,105,372,223 8,500,000 1,409,836,947 1,232,421,340
7000 Other Income & Expenses 40 101,108,853 34,834,901 71,523,472 64,420,282 65,655,233
(3,190,243,547) 2,853,244,144 1,295,204,002 (1,632,203,405) (1,252,691,691)

^ ^
^ : Footed
< : Cross footed
Working Profit Loss WPL

PT PALUGADA
Top Schedule Cash and Cash Equivalent

Acc # Descriptions
1001 Cash on hand A.1 TB 43,736,950 1,653,472 3,720,000 41,670,422 < PY 74,183,500
1002 Cash in bank - Permata A.2 1,720,956,876 71,606,448 6,192,129 1,786,371,195 < 1,452,802,236
1003 Cash in bank - BNI A.3 36,182,025 36,182,025 < 8,382,480
1,800,875,851 73,259,920 9,912,129 1,864,223,642 < 1,535,368,216

^ ^
Audit Objectives: C, E, A of cash and cash equivalent

^ : Footed
Top Schedule Cash and Cash Equivalent A

PT PALUGADA
Top Schedule Account Receivable
WP Balance PAJE/PRJE Audited Audited
Acc # Descriptions per Book Balance Balance

Index Debit Credit
31 Desember 2015 31 Desember 2015 31 Desember 2014
1100 Account Receivable B TB 3,138,132,040 749,260,530 626,658,105 3,260,734,465 < PY 1,510,510,769
^ : Footed
Top Schedule Account Receivable B

PT PALUGADA
Top Schedule Inventory

Index Debit Credit
1200 Inventory C.1 TB 3,086,101,647 1,080,940,355 546,007,020 3,621,034,982 < PY 3,464,407,659
Inventory - promotion display unit C.2 - 46,500,000 46,500,000 < -
Provision for inventory obsolence stock C.3 - 325,112,585 (325,112,585) < -
3,086,101,647 1,127,440,355 871,119,605 3,342,422,397 3,464,407,659
^ ^ ^ ^ ^
^ : Footed
Top Schedule Inventory C

PT PALUGADA
Top Schedule Other Current Assets

Index Debit Credit
1110 Others Receivable D.1 TB - 526,000,000 526,000,000 < PY -
1410 Prepaid Rent D.2 510,000,000 490,000,000 20,000,000 450,000,000
1420 Prepaid Insurance D.3 397,000,000 351,000,000 46,000,000 219,000,000
1500 Security Deposit D.4 25,327,995 7,500,000 1,500,000 31,327,995 18,420,360
1600 Advance Payment D.5 345,270,255 292,770,255 52,500,000 519,142,401
Total 1,277,598,250 533,500,000 1,135,270,255 675,827,995 1,206,562,761
^ ^ ^
^ : Footed
Top Schedule Other Current Assets D

PT PALUGADA
Top Schedule Plant Assets
Descriptions per Book Balance Balance

Index Debit Credit
< PY
Building E.1 TB 2,800,000,000 1,000,000,000 1,800,000,000 1,800,000,000
Equipment E.2 101,300,000 24,200,000 25,100,000 100,400,000 71,300,000
Office Furniture E.3 55,000,000 55,000,000 45,600,000
Vehicle E.4 355,125,000 5,125,000 350,000,000 350,000,000
Property investment E.5 - 1,000,000,000 1,000,000,000 -
Total Acquisition Cost 3,311,425,000 1,024,200,000 1,030,225,000 3,305,400,000 2,266,900,000
^ ^ ^
Acc Depreciation Building E.6 (90,000,000) 90,000,000 (180,000,000) (90,000,000)
Acc Depreciation Equipment E.7 (14,425,000) 9,058,333 21,583,333 (26,950,000) (14,425,000)
Acc Depreciation Office Furniture E.8 (22,800,000) 15,271,875 (38,071,875) (22,800,000)
Acc Depreciation Vehicle E.9 (156,250,000) 96,875,000 (253,125,000) (156,250,000)
Acc Depreciation Property investment E.10 - 50,000,000 (50,000,000) -
Total Accumulated Depreciation (283,475,000) 9,058,333 273,730,208 (548,146,875) (283,475,000)
^ ^ ^
Total Owned ASSETS, net book value 3,027,950,000 1,033,258,333 1,303,955,208 2,757,253,125 1,983,425,000
^ ^ ^
: Agree to trial balance as of 31 Dec 2015
: Agree to prior year audited balance as of 31 Dec 2014
: Footed
Top Schedule Plant Assets E

Top Schedule Account Payables

Index Debit Credit
Account Payable AA (374,181,050) 23,550,000 424,250,100 (774,881,150) (1,647,824,400)
Total (374,181,050) 23,550,000 424,250,100 (774,881,150) (1,647,824,400)
^ ^ ^
: Footed
Top Schedule Account Payables AA

PT PALUGADA
Top Schedule Other Current Liabilities

Index Debit Credit
2105 Other Current Payable BB.1 TB (50,000,000) 128,579,430 (178,579,430) < PY -
2200 Accrued Expenses BB.2 (17,176,500) 84,643,000 (101,819,500) < (5,758,314)
2300 Advance Receipt BB.3 (546,365,000) 546,365,000 70,986,448 (70,986,448) < (1,244,000,000)
2400 Unearned revenue BB.4 (150,000,000) 62,500,000 (87,500,000) < -
Dividend Payable - 277,500,000 (277,500,000) -
Current portion of - bank loan - 551,800,000 (551,800,000) -
- - -
Total (763,541,500) 608,865,000 1,113,508,878 (1,268,185,378) (1,249,758,314)
^ ^ ^
^ : Footed
Top Schedule Other Current Liabilities BB

Top Schedule Long Term Liabilities

Index Debit Credit
Bank Loan CC TB (1,200,000,000) (1,200,000,000) < PY -
- <
(1,200,000,000) - - (1,200,000,000) -
^ ^ ^ ^ ^
: Footed
Reviewed by (date) Schedule Description Indeks
Top Schedule Long Term Liabilities CC

Top Schedule Shareholders' Equity

Index Debit Credit
Equity DD.1 TB (5,550,000,000) 500,000,000 (6,050,000,000) PY (5,550,000,000)
Retained Earning DD.2 TB (4,442,935,238) 3,130,744,144 1,295,204,002 (2,607,395,096) PY (1,252,691,691)
Total (9,992,935,238) 3,130,744,144 1,795,204,002 (8,657,395,096) (6,802,691,691)
^ ^ ^
: Footed
Top Schedule Shareholders' Equity DD


Index Debit Credit
Sales 10 TB (7,977,589,499) 555,750,000 398,260,530 (7,820,100,029) < PY (5,503,775,725)
Sales Return TB - 57,780,000 351,000,000 (293,220,000) < PY -
(7,977,589,499) 613,530,000 749,260,530 (8,113,320,029) (5,503,775,725)
^ ^ ^ ^ ^
: Footed
Top Schedule Sales 10

PT PALUGADA
Top Schedule Cost of Sales

Index Debit Credit
5000 Cost of Sales 20 TB 4,373,272,375 1,099,507,020 465,920,000 5,006,859,395 < PY 2,953,007,461
^ : Footed
Top Schedule Cost of Sales 20

Top Schedule Operating Expenses

Index Debit Credit
TB < PY
Sales Expense
Sales Incentive 6,667,320 6,667,320 5,341,280
Sales Incentive - Director 9,984,810 9,984,810 9,682,560
Employee Salary and Benefit -
Salaries, Overtime & THR Expense 48,183,795 48,183,795 47,072,640
Salaries, Overtime & THR Expense-Director 63,567,660 63,567,660 60,736,280
Bonus and Compensation Expense 2,788,500 2,788,500 2,588,500
Bonus and Compensation Expense-Director 14,388,000 14,388,000 13,880,000
Meal and Catering 9,149,415 9,149,415 3,500,000
Employee Medical Expense 12,304,390 12,304,390 11,954,600
Employee Insurance Expense 2,886,675 2,886,675 2,139,520
Depreciation and Amortization - - 90,000,000
Depreciation Expense Building - 90,000,000 90,000,000 14,425,000
Depreciation Expense Equipment - 21,583,333 21,583,333 22,800,000
Depreciation Expense Office Furniture - 15,271,875 15,271,875 156,250,000
Depreciation Expense Vehicle - 96,875,000 96,875,000 -
Depreciation Expense Property Investment - 50,000,000 50,000,000 -
Utilitization, Adm, Rent & Others Expense -
Electricity Expense 38,996,997 38,996,997 28,097,297
Telecommunication Expense 5,756,643 75,000,000 80,756,643 7,441,263
Expedition, Post & Stamp Expense 2,628,615 2,628,615 41,320,920
Travelling Expense 17,196,300 17,196,300 29,273,760
Consultant Expense 9,237,195 15,000,000 24,237,195 11,037,960
Rent Expense 9,000,000 40,000,000 49,000,000 458,000,000
Insurance Expense - 201,000,000 201,000,000 147,000,000
Office Supplies Expense 30,632,054 21,200,430 51,832,484 32,469,600
Pantry Expense 2,526,680 8,500,000 (5,973,320) 2,692,760
Car Rental Expense 7,445,130 17,875,000 25,320,130 8,261,280
Advertising Expense 14,386,595 50,000,000 64,386,595 6,635,880
Fuel, Parking & Tol 1,705,935 1,705,935 1,863,960
Transportation Expense 962,280 962,280 699,840
Repair Expense 250,000 5,125,000 5,375,000 125,000
Others General & Adm Expense 2,319,735 406,441,585 408,761,320 17,131,440
- - -
Total 312,964,724 1,105,372,223 8,500,000 1,409,836,947 1,232,421,340
^ ^
: Footed
Top Schedule Operating Expenses 30

Top Schedule Other Income & Expense

Index Debit Credit
Interest revenue TB - 670,000 (670,000) < PY -
Other revenue - 64,153,472 (64,153,472) -
Foreign Exchange Gain or Loss (5,980,260) 15,755,234 9,774,974 (4,061,040)
Interest expense 105,797,100 16,768,000 122,565,100 68,366,273
Bank Adm Expense 1,292,013 50,000 1,342,013 1,350,000
Loss on display of assets 2,261,667 2,261,667
Gain on display of assets 6,700,000 (6,700,000)
Total 101,108,853 34,834,901 71,523,472 64,420,282 65,655,233
^ ^ ^
: Footed
Reviewed by (date) Schedule Description Indeks
Top Schedule Other Income & Expense 40

PT Palugada
List of Adjustment and Reclassification Entries
31 Desember 2015
No. Descriptions Ref Dr. Cr.
1 Cash on hand 1,653,472

Other income 1,653,472
2 Other receivables - employee receivables 3,720,000

Cash on hand 3,720,000
3 Cash in Bank - Permata 4,860,000

Bank adm expense 40 50,000
Interest income 670,000
Advance receipt 4,240,000
4 Cash in Bank - Permata 66,746,448

Advance receipt 66,746,448
(SGD 6.822 x 9.784)
5 Other income - Foreign exchange loss 6,192,129

Cash in Bank - Permata 6,192,129
6 Other income - Foreign exchange loss 4,128,105

Account Receivable 4,128,105
7 Employee receivable 9,000,000

accounts receivable 9,000,000
8 Sales - Invoice 001/01/2016 383,750,000

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

Cost of sales 307,000,000
10 Sales - Invoice 002/01/2016 172,000,000

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

12 Inventory - promotion display unit C 46,500,000

Inventory - washing machine top loading 46,500,000
13 Cost of sales 468,000,000

Inventory - washing machine front loading 468,000,000
14 Account receivable 702,000,000
Sales return 10 351,000,000
Sales 351,000,000
15 Inventory - AC 1 pk 38,520,000
16 Sales return 10 57,780,000

Account receivable 57,780,000
17 Account receivable 47,260,530

Sales 47,260,530
18 Cost of sales 31,507,020

Inventory - AC 1.5 PK 31,507,020
19 Inventory - kipas angin 424,250,100

Account payable 424,250,100
20 Opex-other G & A exp-Inventory obsolence stock exp 325,112,585

Provision for inventory obsolence stock C 325,112,585
21 Accounts payable-Mualei 10,000,000

Other current payable 10,000,000
22 Accounts payable-Indoasia 8,500,000

Pantry expense 30 8,500,000
23 Accounts payable-Hallanze 5,050,000

24 Advertising expense 30 50,000,000

Accrued Expense 50,000,000
25 Car rental expense 30 17,875,000

Accrued Expense 17,875,000
26 Others General & Adm Expense - Cleaning service expense 77,779,000

27 Others General & Adm Expense - Cleaning service expense 2,050,000

28 Office Supplies Expense 30 21,200,430

29 Telecommunication expense 30 75,000,000

Advance payment PT Dahsyat 75,000,000
30 Other receivable-employee receivable 12,000,000
Advance payment-Sabatha 12,000,000
31 Inventory 190,770,255
Advance payment PT Hallanze 190,770,255
32 Consultant expense 30 15,000,000

Advance payment PT Nobita 15,000,000
33 Others General & Adm Expense 1,500,000

Security deposit D 1,500,000
34 Security deposit D 7,500,000

Other Current Payable 7,500,000
35 Cost of sales 450,000,000

Prepaid rent - gudang 450,000,000
36 Rent expense 30 40,000,000

Prepaid rent gudang - kantor 40,000,000
37 Cost of sales 150,000,000

Insurance expense 30 201,000,000
Prepaid insurance D 351,000,000
38 Property investment 1,000,000,000

Building 1,000,000,000
39 Uneraned revenue BB 62,500,000

Other income (150 jt x 5/12) 62,500,000
40 Depreciation expense -Equipment 2,500,000

Accumulated Depreciation Equipment - packing machine A 2,500,000
41 Equipment - Packing machine B 24,200,000

Accumulated depreciation equipment-packing machine A 7,500,000
Gain on disposal of plant assets 40 6,700,000
Other payable 5,000,000
Equipment - Packing machine A 20,000,000
42 Depreciation expense -Equipment 1,416,667

Accumulated Depreciaon equipment-packing machine E 1,416,667
(5.100.000/ 36 x 10)
43 Accumulated Depreciaon equipment-packing machine E 1,558,333

Other receivable 1,280,000
Loss on disposal of assets 40 2,261,667
Equipment-packing machine E 5,100,000
44 Depreciation expense - office furniture 1,325,000

Accumulated Depreciation Office Furniture - bookcase 1,325,000
45 Depreciation expense - office furniture 496,875

Accumulated Depreciation Office Furniture - bookcase 496,875
46 Repair expense 30 5,125,000

Vehicle 5,125,000
47 Depreciation expense - building 90,000,000

Depreciation expense - equipment 17,666,667
Depreciation expense - office furniture 13,450,000
Depreciation expense - vehicle 96,875,000
Depreciation expense - property investment 50,000,000
Accumulated Depreciation - Building 90,000,000
Accumulated Depreciation - Equipment 17,666,667
Accumulated Depreciation - Office Furniture 13,450,000
Accumulated Depreciation - Vehicle 96,875,000
Accumulated Depreciation - Property Investment 50,000,000
48 Advance Receipt 546,365,000

Current portion of - bank loan BB 546,365,000
49 Other expense - forex exchange loss 5,435,000

Current portion of - bank loan BB 5,435,000
50 Interest expense 40 5,518,000

Accrued expenses - interest 5,518,000
51 Interest expense 40 11,250,000

Accrued expenses - interest 11,250,000
52 Retained Earning DD 277,500,000

Dividend Payable 277,500,000
(5.550.000 x Rp 50)
53 Others receivable 500,000,000

Share capital - Ibu Catelyn DD 500,000,000
7,279,878,282 7,279,878,282
-
Net income per TB

I/S
Dr. Cr.
ok
1,653,472 ok
ok
ok
ok
50,000 ok
670,000 ok
ok
ok
ok
6,192,129 ok
ok
4,128,105 ok
ok
ok
ok
383,750,000 ok
ok
ok
307,000,000 ok
172,000,000 ok
ok
ok
120,400,000 ok
ok
ok
468,000,000 ok
ok
ok
351,000,000 ok
351,000,000 ok
ok
38,520,000 ok
57,780,000 ok
ok
ok
47,260,530 ok
31,507,020 ok
ok
ok
ok
325,112,585 ok
ok
ok
ok
ok
8,500,000 ok
ok
ok
50,000,000 ok
ok
17,875,000 ok
ok
77,779,000 ok
ok
2,050,000 ok
ok
21,200,430 ok
ok
75,000,000 ok
ok
ok
ok
ok
ok
15,000,000 ok
ok
1,500,000 ok
ok
ok
ok
450,000,000 ok
ok
40,000,000 ok
ok
150,000,000 ok
201,000,000 ok
ok
ok
ok
ok
62,500,000 ok
2,500,000 ok
ok
ok
ok
6,700,000 ok
ok
ok
1,416,667 ok
ok
ok
ok
2,261,667 ok
ok
1,325,000 ok
ok
496,875 ok
ok
5,125,000 ok
ok
90,000,000 ok
17,666,667 ok
13,450,000 ok
96,875,000 ok
50,000,000 ok
ok
ok
ok
ok
ok
ok
ok
5,435,000 ok
ok
5,518,000 ok
ok
11,250,000 ok
ok
ok
ok
ok
ok
2,853,244,144 1,295,204,002
1,558,040,142
3,190,243,547
1,632,203,405
20%
Acc # Descriptions

PT PALU GADA
Trial Balance
31 Desember 2015 and 2014
2015
Acc # Account Name
Debit Credit
1000 Cash and Bank
1001 Cash on Hand 43,736,950
1002 Cash in Bank - Permata 1,720,956,876
1003 Cash in Bank - BNI 36,182,025
1100 Account Receivable 3,138,132,040
1110 Others Receivable -
1200 Inventory 3,086,101,647
1410 Prepaid Rent 510,000,000
1420 Prepaid Insurance 397,000,000
1500 Security Deposit 25,327,995
1600 Advance Payment 345,270,255
1700 Plant Assets
1701 Building 2,800,000,000
1702 Equipment 101,300,000
1703 Office Furniture 55,000,000
1704 Vehicle 355,125,000
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
6000 Sales & General Administration Exp
6100 Sales Expense
6105 Sales Incentive 6,667,320
6106 Sales Incentive - Director 9,984,810
6200 General and Administration Expense
6210 Employee Salary and Benefit
6211 Salaries, Overtime & THR Expense 48,183,795
6212 Salaries, Overtime & THR Expense-Director 63,567,660
6213 Bonus and Compensation Expense 2,788,500
6214 Bonus and Compensation Expense-Director 14,388,000
6215 Meal and Catering 9,149,415
6216 Employee Medical Expense 12,304,390
6217 Employee Insurance Expense 2,886,675
2015
Acc # Account Name
Debit Credit
6220 Depreciation and Amortization
6221 Depreciation Expense Building -
6222 Depreciation Expense Equipment -
6223 Depreciation Expense Office Furniture -
6224 Depreciation Expense Vehicle -
6225 Depreciation Expense Property Investment -
6230 Utilitization, Adm, Rent & Others Expense
6231 Electricity Expense 38,996,997
6232 Telecommunication Expense 5,756,643
6233 Expedition, Post & Stamp Expense 2,628,615
6234 Travelling Expense 17,196,300
6235 Consultant Expense 9,237,195
6236 Rent Expense 9,000,000
6237 Insurance Expense -
6238 Office Supplies Expense 30,632,054
6239 Pantry Expense 2,526,680
6240 Car Rental Expense 7,445,130
6241 Advertising Expense 14,386,595
6242 Fuel, Parking & Tol 1,705,935
6243 Transportation Expense 962,280
6244 Repair Expense 250,000
7000 Other income (expense)
7100 Foreign Exchange Gain or Loss 5,980,260
7200 Interest expense 105,797,100
7300 Bank Adm Expense 1,292,013
Total 17,407,461,015 17,407,459,000
2,015
2014
Debit Credit
74,183,500
1,452,802,236
8,382,480
1,510,510,769
-
3,464,407,659
450,000,000
219,000,000
18,420,360
519,142,401
1,800,000,000
71,300,000
45,600,000
350,000,000
-
90,000,000
14,425,000
22,800,000
156,250,000
-
1,647,824,400
-
5,758,314
1,244,000,000
-
-
5,550,000,000
-
5,503,775,725
-
-
2,953,007,461
5,341,280
9,682,560
47,072,640
60,736,280
2,588,500
13,880,000
3,500,000
11,954,600
2,139,520
2014
Debit Credit
90,000,000
14,425,000
22,800,000
156,250,000
-
28,097,297
7,441,263
41,320,920
29,273,760
11,037,960
458,000,000
147,000,000
32,469,600
2,692,760
8,261,280
6,635,880
1,863,960
699,840
125,000
17,131,440
4,061,040
68,366,273
1,350,000
14,238,896,493 14,238,894,479
2,014
PT PALU GADA
Statements of Income
For the years ended 31 December 2015 and 2014
In Rupiah Amount
2015 2014
Net Sales 7,977,589,499 5,503,775,725

Cost of Sales (4,373,272,375) (2,953,007,461)
Gross Profit 3,604,317,124 2,550,768,264
Operating Expenses
Sales Expense (16,652,130) (15,023,840)

Depreciation and Amortization - (283,475,000)
Employee Salary and Benefit (153,268,435) (141,871,540)
Utilitization, Adm, Rent & Others Expense (143,044,159) (792,050,960)
Total Operating Expenses (312,964,724) (1,232,421,340)
Income from operation 3,291,352,400 1,318,346,924
Other Income and Expenses
Other Income
Foreign Exchange Gain 5,980,260 4,061,040

Other Expenses
Interest Expense (105,797,100) (68,366,273)

Bank Adm Expense (1,292,013) (1,350,000)
Total Other Expenses (107,089,113) (69,716,273)
Total Other Income and Expenses (101,108,853) (65,655,233)
NET INCOME 3,190,243,547 1,252,691,691
40% 23%
45% 46%
41% 24%
PT PALU GADA
Statements of Changes in Shareholders' Equity
Years Ended 31 Desember 2015 and 2014
In Rupiah Amount
Total Shareholders'
Share Capital Retained Earnings Equity
Balance as of 31 December 2013 5,550,000,000 - 5,550,000,000
Net income for the year ended 31 Dec 2014 - 1,252,691,691 1,252,691,691
Balance as of 31 December 2014 5,550,000,000 1,252,691,691 6,802,691,691
Net income for the year ended 31 Dec 2015 - 3,190,243,547 3,190,243,547
Balance as of 31 December 2015 5,550,000,000 4,442,935,238 9,992,935,238
PT PALU GADA
Statement of Financial Position
As of 31 December 2015 and 2014 (In Rupiah)
ASSETS 31-Dec-15 31-Dec-14
CURRENT ASSETS
Cash and Bank 1,800,875,851 1,535,368,216
Account Receivable 3,138,132,040 1,510,510,769
Others Receivable - -
Inventory 3,086,101,647 3,464,407,659
Prepaid Expenses 907,000,000 669,000,000
Security Deposit 25,327,995 18,420,360
Advance Payment 345,270,255 519,142,401
Total CURRENT ASSETS 9,302,707,788 7,716,849,405
PLANT ASSETS
Acquisition Cost
Building 2,800,000,000 1,800,000,000
Equipment 101,300,000 71,300,000
Office Furniture 55,000,000 45,600,000
Vehicle 355,125,000 350,000,000
Property Investment - -
Total Acquisition Cost 3,311,425,000 2,266,900,000
Accumulated Depreciation
Accumulated Depreciation Building (90,000,000) (90,000,000)
Accumulated Depreciation Equipment (14,425,000) (14,425,000)
Accumulated Depreciation Office Furniture (22,800,000) (22,800,000)
Accumulated Depreciation Vehicle (156,250,000) (156,250,000)
Accumulated Depreciation Property Investment - -
Total Accumulated Depreciation (283,475,000) (283,475,000)
Total PLANT ASSETS, net book value 3,027,950,000 1,983,425,000

Total ASSETS 12,330,657,788 9,700,274,405
LIABILITIES and EQUITIES 31-Dec-14 31-Dec-15
LIABILITIES
Current Liabilities
Account Payables 374,181,050 1,647,824,400
Other Current Liabilities:
Other Current Payable 50,000,000 -
Accrued Expenses 17,176,500 5,758,314
Advance Receipt 546,365,000 1,244,000,000
Unearned Revenue 150,000,000 -
Total Other Current Liabilities 763,541,500 1,249,758,314
Total Current Liabilities 1,137,722,550 2,897,582,714
Long Term Liabilities 1,200,000,000 -
Total LIABILITIES 2,337,722,550 2,897,582,714
SHAREHOLDERS' EQUITY
Share capital 5,550,000,000 5,550,000,000
Retained Earnings 4,442,935,238 1,252,691,691
Total SHAREHOLDERS' EQUITY 9,992,935,238 6,802,691,691
Total LIABILITIES and SHAREHOLDERS' EQUITY 12,330,657,788 9,700,274,405
- -
2015 2014
CA 9,302,707,788 7,716,849,405
CL 1,137,722,550 2,897,582,714
8.18 2.66
CA 8,025,109,538 6,510,286,644
CL 1,137,722,550 2,897,582,714
7.05 2.25
CHART OF ACCOUNT
Acc # Account Name Account Description
1000 Cash and Bank berisi kas di tangan dan kas di bank yang dimiliki oleh
perusahaan
1001 Cash on Hand berisi kas kecil yang terdapat di tangan kasir
1002 Cash in Bank - Permata berisi kas di bank Permata
1003 Cash in Bank - BNI berisi kas di bank BNI
1100 Account Receivable berisi piutang usaha
1110 Others Receivable berisi piutang lain-lain yang tidak termasuk ke dalam piutang
1200 Inventory usaha
berisi persediaan barang dagangan perusahaan
1410 Prepaid Rent berisi sewa kantor dibayar di muka
1420 Prepaid Insurance berisi asuransi kendaraan dibayar di muka
1500 Security Deposit berisi pembayaran deposit untuk sewa kantor
1600 Advance Payment berisi uang muka untuk pembelian barang dagangan dari
pemasok
1700 Plant Assets berisi aset tetap berwujud milik perusahaan
1701 Building berisi bangunan yang dimiliki oleh perusahaan dan digunakan
untuk operasional perusahaan
1702 Equipment berisi peralatan yang dimiliki oleh perusahaan dan digunakan
1703 Office Furniture berisi furnitur kantor yang dimiliki oleh perusahaan dan
digunakan untuk operasional perusahaan
1704 Vehicle berisi kendaraan yang dimiliki oleh perusahaan dan digunakan
1705 Property investment berisi aset yang dimiliki perusahaan dan tidak digunakan untuk
operasional perusahaan
1710 Acc Depreciation Plant Asset berisi akumulasi depresiasi aset tetap berwujud milik perusahaan
1711 Acc Depreciation Building berisi akumulasi depresiasi bangunan milik perusahaan dan
1712 Acc Depreciation Equipment berisi akumulasi depresiasi peralatan milik perusahaan dan
1713 Acc Depreciation Office Furniture berisi akumulasi depresiasi furnitur kantor milik perusahaan dan
1714 Acc Depreciation Vehicle berisi akumulasi depresiasi kendaraan milik perusahaan dan
1715 Acc Depreciation Property berisi akumulasi depresiasi aset yang dimiliki perusahaan dan
investment tidak digunakan untuk operasional perusahaan
2100 Account Payable berisi hutang dagang dari pembelian persediaan barang dagangan
2105 Other Current Payable berisi hutang yang tidak termasuk di account payable
2200 Accrued Expenses berisi beban yang belum dibayar dan/atau invoice atas transaksi
tersebut belum diterima pada tanggal 31 Desember sehingga
nilai dari invoice yang bersangkutan belum dapat diketahui
secara pasti.
2300 Advance Receipt berisi uang muka penjualan barang dagangan dari pembeli
2400 Unearned revenue berisi pendapatan perusahaan yang diterima di muka
2500 Bank Loan berisi pinjaman dari bank dalam jangka panjang
3000 Share capital berisi modal perusahaan
3001 Retained Earning berisi laba ditahan perusahaan
4000 Revenue berisi pendapatan dari penjualan barang dagangan dan lainnya
4100 Sales berisi penjualan barang dagangan

4200 Interest revenue berisi pendapatan bunga Bank Permata dan Bank BNI
4300 Other revenue berisi pendapatan lainnya
5000 Cost of Sales berisi beban pokok penjualan barang dagangan
6000 Sales & General Administration berisi beban penjualan dan beban administrasi perusahaan
Exp
6100 Sales Expense berisi beban penjualan barang dagangan perusahaan
6105 Sales Incentive berisi komisi kepada staf penjualan
6106 Sales Incentive - Director berisi komisi kepada direktur penjualan
6200 General and Administration berisi beban administrasi perusahaan yang tidak berkaitan
Expense dengan penjualan barang dagangan, terdiri dari gaji, depresiasi,
dan beban administrasi lainnya
6210 Employee Salary and Benefit berisi beban gaji pegawai dan employee benefit
6211 Salaries, Overtime & THR Expense berisi beban gaji,lembur, dan THR untuk semua staf
6212 Salaries, Overtime & THR berisi beban gaji,lembur, dan THR untuk direktur
Expense-Director
6213 Bonus and Compensation Expense berisi bonus tahunan yang diberikan kepada semua staf
6214 Bonus and Compensation Expense- berisi bonus tahunan yang diberikan kepada direktur
Director
6215 Meal and Catering berisi biaya makan untuk semua karyawan perusahaan
6216 Employee Medical Expense berisi biaya pengobatan untuk semua karyawan
6217 Employee Insurance Expense berisi biaya asuransi untuk semua karyawan
6220 Depreciation and Amortization berisi biaya depresiasi aset tetap perusahaan
6221 Depreciation Expense Building berisi biaya depresiasi bangunan milik perusahaan dan digunakan
6222 Depreciation Expense Equipment berisi biaya depresiasi peralatan milik perusahaan dan digunakan
6223 Depreciation Expense Office berisi biaya depresiasi furnitur kantor milik perusahaan dan
Furniture digunakan untuk operasional perusahaan
6224 Depreciation Expense Vehicle berisi biaya depresiasi kendaraan milik perusahaan dan
6225 Depreciation Expense Property berisi biaya depresiasi aset yang dimiliki perusahaan dan tidak
Investment digunakan untuk operasional perusahaan
6230 Utilitization, Adm, Rent & Others berisi biaya lainnya dalam operasional perusahaan
Expense
6231 Electricity Expense berisi biaya listrik kantor
6232 Telecommunication Expense berisi biaya telekomunikasi kantor
6233 Expedition, Post & Stamp Expense berisi biaya pengiriman dan biaya perangko untuk keperluan
kantor
6234 Travelling Expense berisi biaya perjalanan untuk keperluan kantor
6235 Consultant Expense berisi biaya konsultan pajak untuk keperluan kantor
6236 Rent Expense berisi biaya sewa kantor
6237 Insurance Expense berisi biaya asuransi kantor
6238 Office Supplies Expense berisi biaya perlengkapan kantor
6239 Pantry Expense berisi biaya pantry kantor
6240 Car Rental Expense berisi biaya sewa mobil untuk keperluan kantor
6241 Advertising Expense berisi biaya yang berkaitan dengan kegiatan pemasaran
6242 Fuel, Parking & Tol berisi biaya parkir, bensin dan tol kendaraan kantor
6243 Transportation Expense berisi biaya transportasi keperluan kantor selain menggunakan
mobil kantor
6244 Repair Expense berisi biaya-biaya perbaikan aset milik perusahaan
6245 Others General & Adm Expense berisi biaya-biaya lainnya
7000 Other income (expense) berisi biaya lain-lain yang tidak berhubungan dengan keperluan
kantor
7100 Foreign Exchange Gain or Loss berisi keuntungan dan kerugian dari selisih kurs
7200 Interest expense berisi beban bunga dari pinjaman ke bank
7300 Bank Adm Expense berisi beban administrasi bank
Balance per book Adjustments
Dr
Cash on Hand TB 43,736,950 1,653,472
Cash in Bank - Permata 1,720,956,876 71,606,448
Cash in Bank - BNI 36,182,025
Uang Kertas
Rp 100,000 209 Rp 20,900,000 Tanggal
Rp 50,000 225 Rp 11,250,000 3-Jan-16
Rp 20,000 75 Rp 1,500,000 4-Jan-16
Rp 10,000 300 Rp 3,000,000 5-Jan-16
Rp 5,000 79 Rp 395,000
Rp 2,000 80 Rp 160,000
Rp 1,000 90 Rp 90,000
Uang Logam
Rp 1,000 50 Rp 50,000
Rp 500 20 Rp 10,000
Rp 200 50 Rp 10,000
Rp 100 10 Rp 1,000
Total pety cash opname 37,366,000

Mutasi 1 - 5 Jan 2016:
Cash received from sales (10,576,000)
Purchase supplies 890,077
Tax payment 13,990,345
Balance should be 41,670,422
Balance per book TB 43,736,950
Bon sementara (3,720,000)
40,016,950
Journal: Difference 1,653,472
Cash on hand 1,653,472

Other income
Other receivables - employee receivables 3,720,000

Cash on hand
Bank No account Balance per book in Rate 30 Balance per Book

original currency Nov 2015
a b c=a x b
Permata IDR 123-1010-800 IDR 851,237,910 1 851,237,910
Permata USD 123-1010-801 USD 10,600 13,840 146,704,000

Permata SGD 123-1010-802 SGD 20,987 9,784 205,336,808
Permata THB 123-1010-803 THB 9,663 386 3,729,918
Permata MYR 123-1010-804 MYR 158,626 3,240 513,948,240
TB 1,720,956,876
BNI IDR 7770007 IDR 36,182,025 1 36,182,025

TB 1,757,138,901

Bank adm expense 50,000
Interest income
Advance receipt

Advance receipt
(SGD 6.822 x 9.784)
Other income - Foreign exchange loss 6,192,129

Cash in Bank - Permata
Adjustments Balance per audit
Cr
3,720,000 41,670,422 1
6,192,129 1,786,371,195 1
36,182,025 1
Keterangan Debit Kredit

Pembelian supplies 890,077
Penjualan tunai 10,576,000
Pembayaran pajak 13,990,345
41,086,000
39,432,528
1,653,472
1,653,472
3,720,000
Confirmation reply Difference Rate 31 Dec 2015 Balance should be
d e=a-d f g=d x f
856,097,910 (4,860,000) 1 856,097,910
10,600 - 13,795 146,227,000

27,809 (6,822) 9,751 271,165,559
9,663 - 382 3,691,266
158,626 - 3,210 509,189,460
1,786,371,195
36,182,025 - 1 36,182,025
1,822,553,220
Cash in Bank - Permata

670,000 TB 1,720,956,876 6,192,129
4,240,000 4,860,000
66,746,448
66,746,448 1,786,371,195
^
1
6,192,129
Forex gain (loss)
h=g-c-adjustments if
any
-
(477,000)
(917,697)
(38,652)
(4,758,780)
(6,192,129)
-
Kode Nama Kota/ Negara Balance 31 Dec Rate 30 Nov Balance per book Confirmation Difference Notes
2015 2015 31 Dec 2015 reply
101 PT. Niche Electronics Jakarta/ Indonesia IDR 1,267,000,000 1 1,267,000,000 * 1,267,000,000 -
102 PT. Golden Electronics Jakarta/ Indonesia IDR 189,030,300 1 189,030,300 * 180,030,300 9,000,000
103 PT. Lembah Hijau Bandung/ Indonesia IDR 147,670,000 1 147,670,000 * 147,670,000 -
104 PT. Eka Semangat Medan/ Indonesia IDR 297,434,763 1 297,434,763 * 279,434,763 18,000,000 no entry, due to bank clearance process
105 PT. Kasih Sesama Lampung/ Indonesia IDR 108,146,431 1 108,146,431 * 88,164,431 19,982,000 no entry, goods out flows on 29 Dec 2015
106 PT. Mahakam Elektonik Balikpapan/ Indonesia IDR 110,718,506 1 110,718,506 * 109,470,190 1,248,316 no entry, error in customer recording process
107 PT. Castelo Shine Manado/ Indonesia IDR - 1 -
108 PT. Cons Electronics Singapura/ Singapura SGD 93,185 9,784 911,722,040 * 911,722,040 -
109 PT. Mars Electronics Kuala Lumpur/ Malaysia MYR 13,900 3,240 45,036,000
110 PT. Tomm Electronics Bangkok/ Thailand THB 159,000 386 61,374,000
Total TB 3,138,132,040
* Sent AR confirmation 1
Nama Original Balance Rate 31 Dec Balance per audit Balance per forex loss
2015 31 Dec 2015 book 31 Dec
2015
PT. Cons Electronics SGD 93,185 9,751 908,646,935 911,722,040 (3,075,105)
PT. Mars Electronics MYR 13,900 3,210 44,619,000 45,036,000 (417,000)
PT. Tomm Electronics THB 159,000 382 60,738,000 61,374,000 (636,000)
(4,128,105)
Other income - Foreign exchange loss 4,128,105
Employee receivable 9,000,000

accounts receivable 9,000,000
Pelanggan Kode No. Faktur Tgl Faktur Jumlah No. Surat Jalan Tgl Surat Jalan Record On
PT. Mahakam
106 177/12/2015 30 Des 2015 Rp 199.000.000 177/XII/15 30 Des 2015 Dec 2015 Properly included 70% 139,300,000
Elektonik
PT. Golden Electronics 102 178/12/2015 31 Des 2015 Rp 275.525.000 178/XII/15 31 Des 2015 Dec 2015 Properly included 56% 154,294,000
PT Kasih Sesama 105 179/12/2015 31 Des 2015 Rp 90.000.000 179/XII/15 31 Des 2015 Dec 2015 Properly included 80% 72,000,000
PT Eka Semangat 104 180/12/2015 31 Des 2015 Rp 25.000.000 180/XII/15 31 Des 2015 Dec 2015 Properly included 70% 17,500,000
PT. Niche Electronics 101 181/12/2015 31 Des 2015 Rp 83.000.000 181/XII/15 31 Des 2015 Dec 2015 Properly included 56% 46,480,000
PT. Niche Electronics 101 001/01/2016 3-Jan-16 Rp 383.750.000 001/I/16 3-Jan-16 Dec 2015 Improperly included 80% 307,000,000
PT. Lembah Hijau 103 002/01/2016 3-Jan-16 Rp 172.000.000 002/I/16 3-Jan-16 Dec 2015 Improperly included 70% 120,400,000
PT. Kasih Sesama 105 003/01/2016 4-Jan-16 Rp 135.800.000 003/I/16 4-Jan-16 Jan 2016 Properly excluded 56% 76,048,000
PT Eka Semangat 104 004/01/2016 4-Jan-16 Rp 30.000.000 004/I/16 4-Jan-16 Jan 2016 Properly excluded 80% 24,000,000
PT. Golden Electronics 102 005/01/2016 4-Jan-16 Rp 42.000.000 005/I/16 4-Jan-16 Jan 2016 Properly excluded 80% 33,600,000
Sales - Invoice 001/01/2016 383,750,000

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

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

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

Jumlah Biaya Perolehan
Kode Produk Jenis Produk (Unit) per unit Total
WMT-101 Washing machine top loading 87 7,750,000 674,250,000
WMT-102 Washing machine front loading 63 13,000,000 819,000,000
EOV-129 Televisi LCD 29 inch 45 1,948,200 87,669,000
EOV-132 Televisi LCD 32 inch 30 3,150,000 94,500,000
EOV -100 Televisi LED 15 18,979,355 284,690,325
AC-100 AC 1 pk 135 2,568,000 346,680,000
AC-150 AC 1.5 pk 99 3,500,780 346,577,220
FAN-105 Kipas angin 459 942,778 432,735,102
TB 3,086,101,647
1
Jumlah
sesuai stock Jumlah (Unit) per
Kode Produk Jenis Produk opname book 31 Des 2015
WMT-101 Washing machine top loading 81 87 (6)
WMT-102 Washing machine front loading 27 63 (36)
EOV-129 Televisi LCD 29 inch 45 45 -
EOV-132 Televisi LCD 32 inch 39 30 9
EOV -100 Televisi LED 15 15 -
AC-100 AC 1 pk 150 135 15
AC-150 AC 1.5 pk 90 99 (9)
FAN-105 Kipas angin 909 459 450
Inventory - promotion display unit 46,500,000

Inventory - washing machine top loading 46,500,000
Company record:
Sales return 351,000,000
Should be:

Sales 351,000,000
AJE:
Sales 351,000,000
Inventory - AC 1 pk 38,520,000


Sales 47,260,530

Inventory - AC 1.5 PK 31,507,020
Inventory - kipas angin 424,250,100

Account payable 424,250,100
Opex-other G & A exp-Inventory obsolence stock exp 325,112,585

Provision for inventory obsolence stock 325,112,585
Audited balance
Usang should be Inventory
15 116,250,000 627,750,000 TB 3,086,101,647 46,500,000
6 78,000,000 351,000,000 38,520,000 468,000,000
6 11,689,200 87,669,000 424,250,100 31,507,020
1 3,150,000 94,500,000
1 18,979,355 284,690,325 3,002,864,727
9 23,112,000 385,200,000 ^
9 31,507,020 315,070,200 1
45 42,425,010 856,985,202
325,112,585 3,002,864,727
Pada tanggal 29 Desember 2015 telah diambil 6 unit washing machine top loading untuk acara promosi di salah satu mall di J
Pada tanggal 28 Desember 2015 klien menjual 18 unit washing machine front loading kepada PT Tomm Electronics. Transaksi
Tanggal 30 Desember 2015, PT Tomm Electronics membeli 9 unit televisi LCD 32 inch secara kredit. Namun dalam kesepakat
Tanggal 31 Desember 2015, PT Mars Electronics mengembalikan 15 unit AC 1 PK yang dibelinya dari PT Palu Gada pada tangg
Pada tanggal 31 Desember 2015 PT Mars Electronics memesan 9 unit AC 1.5 PK. Pesanan yang biasanya diantarkan ke gudang
Tanggal 20 Desember 2015, PT Palu Gada membeli 450 unit kipas angin FAN-105 Rp 942.778 dari PT Hallanze. Pesanan tiba d
( 6 x 7.750.000)
(18 x 13.000.000)
(1.5 x 234.000.000)
(36 x 13.000.000)
PT Tomm Electronics
(15 x 2.568.000)
(1.5 x 38.520.000)
PT Mars Electronics
PT Mars Electronics
(1.5 x 31.507.020)
(9 x 3.500.780)
(942.778 x 450)
osi di salah satu mall di Jakarta yang telah diotorisasi oleh Manajer Pemasaran. Sampai dengan saat perhitungan fisik, bagian akuntansi d
m Electronics. Transaksi ini keliru dicatat oleh bagian accounting sebagai barang yang dikembalikan bukan barang yang dijual.
Namun dalam kesepakatan yang dibuat dengan PT Tomm Electronics, 9 unit televisi LCD 32 inch yang dibeli tersebut untuk sementara di
PT Palu Gada pada tanggal 20 Desember 2015 karena rusak. Barang yang dikembalikan sampai di gudang klien pada pukul 22.00 dimana g
ya diantarkan ke gudang pembeli, ternyata langsung diambil oleh pembeli khusus untuk transaksi ini. Bagian akuntansi mengestimasikan
Hallanze. Pesanan tiba di gudang PT Palu Gada pada tanggal 29 Desember 2015. Bagian akuntansi mencatat pembelian pada tanggal 5 Ja
fisik, bagian akuntansi dan gudang belum melakukan pencatatan apapun karena masih belum menerima memo dari Manajer Pemasaran
ang yang dijual.
ebut untuk sementara dititipkan ke gudang PT Palu Gada karena gudang PT Tomm Electronics sedang dalam perbaikan. Rencananya 9 un
ada pukul 22.00 dimana gudang sudah tutup. AC tersebut untuk sementara diletakkan di halaman gudang dan baru dimasukkan pada kees
untansi mengestimasikan pengiriman atau barang keluar di tanggal 5 Januari 2016, sehingga belum melakukan pencatatan apapun.
mbelian pada tanggal 5 Januari 2016 ketika invoice dari PT Hallanze diterima perusahaan.
dari Manajer Pemasaran
rbaikan. Rencananya 9 unit televisi LCD 32 inch baru akan diambil oleh PT Tomm Electronics pada akhir bulan Januari 2016. Bagian acco
aru dimasukkan pada keesokan paginya. Bagian akuntansi belum menerima informasi ini sampai saat perhitungan fisik dilakukan.
encatatan apapun.
anuari 2016. Bagian accounting PT Palu Gada telah melakukan pencatatan transaksi penjualan tersebut sekaligus menjurnal pengeluaran
n fisik dilakukan.
us menjurnal pengeluaran persediaan dari gudang PT Palu Gada. Pada saat dilakukan perhitungan fisik, ke-9 televisi ini ikut dihitung kar
evisi ini ikut dihitung karena tidak diberikan informasi oleh bagian gudang.
Balance per book
Kode Nama 31 Dec 2015
HLZ - 100 PT Hallanze 150,531,455

MLI - 100 PT Mualei 178,457,400
IAJ - 100 PT Indoasia Jaya 45,192,195
TB 374,181,050
1
Propose AJE/RJE:
1a Accounts payable-Mualei 10,000,000
Other current payable
1b Accounts payable-Indoasia 8,500,000

Pantry expense
2 Accounts payable-Hallanze 5,050,000

3a Advertising expense 50,000,000

Accrued Expense
3b Car rental expense 17,875,000

Accrued Expense
3c No entry
3d Others General & Adm Expense - Cleaning service expense 77,779,000

3e No entry
4a Others General & Adm Expense - Cleaning service expense 2,050,000

4b Office Supplies Expense 21,200,430

Pemasok No. Faktur Tgl Faktur Jumlah
PT. Hallanze 090/HLZ/2015 30 Des 2015 Rp 99.000.000

PT. Mualei 201/XII/2015 31 Des 2015 Rp 26.500.000
PT Indoasia
8009/2015 31 Des 2015 Rp 189.982.000
Jaya
PT. Hallanze 095/HLZ/2015 1-Jan-16 Rp 103.000.000
PT. Mualei 209/I/2016 2-Jan-16 Rp 682.000.000
PT Indoasia
8020/2015 3-Jan-16 Rp 5.000.000
Jaya
10,000,000
8,500,000
5,050,000
50,000,000
17,875,000
77,779,000
2,050,000
21,200,430
Tanggal di
Record
Good Receive Tgl Surat Jalan
On
Report
31 Des 2015 30 Des 2015 Dec-15 Properly included
1-Jan-16 31 Des 2015 Jan-16 Properly excluded
1-Jan-16 31 Des 2015 Jan-16 Properly excluded
1-Jan-16 1-Jan-16 Jan-16 Properly excluded

2 Telecommunication expense 75,000,000
Advance payment PT Dahsyat 75,000,000
3 No entry
4 Other receivable-employee receivable 12,000,000
Advance payment-Sabatha 12,000,000
Company recording:
Payment 75% portion
Cash 190,770,255
Payment 25% portion
Inventory 63,590,085
Cash 63,590,085
190.770.255/ 75% x 25%
Sales of inventory
Should be
Payment 75% portion
Cash 190,770,255
Payment 25% portion
Cash 63,590,085
63.590.085/ 75% x 25%

Sales of inventory
5 Inventory 190,770,255
6 Consultant expense 15,000,000
Advance payment PT Nobita 15,000,000
Security deposit 1,500,000
Security deposit 7,500,000
Other Current Payable 7,500,000

PT Palu Gada
Supporting Schedule Prepaid Rent
31 December 2015
Description prepaid awal periode

Prepaid Rent gudang 900,000,000 1 Jan 2014-31 Des 2015
Prepaid rent kantor 60,000,000 1 Mei 2015-30 April 2016
Total 960,000,000

Prepaid rent - gudang
Rent expense 40,000,000

Prepaid rent gudang - kantor
PT Palu Gada
Supporting Schedule Prepaid Insurance
31 December 2015
Premi Period
Description
amount Starting Ending
Prepaid insurance gudang Rp300,000,000.00 1-Jan-14 31-Dec-15
Prepaid insurance kantor Rp180,000,000.00 30-Apr-14 30-Apr-15
Rp70,000,000.00 1-May-15 30 Juni 2016
Prepaid insurance kendaraan
minibus Rp24,000,000.00 5-Feb-15 5-Feb-16
mobil pribadi Rp30,000,000.00 1-Jan-15 1-Jan-16
pickup Rp36,000,000.00 1-Apr-14 1-Apr-15
Rp42,000,000.00 10-May-15 10-May-16
motor Rp12,000,000.00 1-Jan-15 1-Jan-16

Insurance expense 201,000,000
Prepaid insurance
total beban s/d balance per balance per
periode (thn) 2014 beban 2015 audit prepaid book difference
2 450,000,000 450,000,000 450,000,000 450,000,000
1 40,000,000 20,000,000 60,000,000 40,000,000
TB 510,000,000 490,000,000
450,000,000
40,000,000
Insurance Amortized Beginning Amortized Ending

coverage per month balance Addition for the year balance
1,500,000,000 12,500,000 150,000,000 150,000,000 -
900,000,000 15,000,000 60,000,000 60,000,000 -
21,000,000 5,000,000 70,000,000 40,000,000 30,000,000
-
72,000,000 2,000,000 24,000,000 22,000,000 2,000,000
90,000,000 2,500,000 30,000,000 30,000,000 -
108,000,000 3,000,000 9,000,000 9,000,000 -
126,000,000 3,500,000 42,000,000 28,000,000 14,000,000
36,000,000 1,000,000 12,000,000 12,000,000 -
Total 219,000,000 178,000,000 351,000,000 46,000,000
TB 397,000,000
Should be Book Difference
351,000,000 Prepaid insurance 46,000,000 397,000,000 351,000,000
Insurance expense 201,000,000 - (201,000,000)
Expense 2014
150,000,000 cost of sales

120,000,000 insurance expense
insurance expense
insurance expense
27,000,000 insurance expense
insurance expense
insurance expense
147,000,000
Description Asset Type Qty Cost /item Total Asset Cost
Building A Building 1 1,800,000,000 1,800,000,000

Building B Property Investment 1 1,000,000,000 1,000,000,000
Laptop Asus Equipment 3 12,000,000 36,000,000
Packing machine A Equipment 1 20,000,000 20,000,000
Packing machine B Equipment 1 24,200,000 24,200,000
Packing machine C Equipment 2 6,200,000 12,400,000
Packing machine D Equipment 2 8,800,000 17,600,000
Packing machine E Equipment 3 5,100,000 15,300,000
Bookcase Olympic Office Furniture 1 10,600,000 10,600,000
Sofa Office Furniture 1 9,400,000 9,400,000
Desk and Chair Office Furniture 5 7,000,000 35,000,000
Minibus-Hyundai Vehicle 1 170,000,000 170,000,000
Pickup– Daihatsu Granmax Vehicle 1 150,000,000 150,000,000
Motor – Yamaha (2 buah) Vehicle 2 15,000,000 30,000,000
Total
Building
Equipment
Office Furniture
Vehicle
Property Investment
Property investment 1,000,000,000

Building 1,000,000,000
Uneraned revenue 62,500,000

Other income (150 jt x 5/12) 62,500,000
Depreciation expense -Equipment 2,500,000

Accumulated Depreciation Equipment - packing machine A 2,500,000
Equipment - Packing machine B 24,200,000

Accumulated depreciation equipment-packing machine A 7,500,000
Gain on disposal of plant assets 6,700,000
Other payable 5,000,000
Equipment - Packing machine A 20,000,000
Depreciation expense -Equipment 1,416,667

(5.100.000/ 36 x 10)

Other receivable 1,280,000
Loss on disposal of assets 2,261,667
Equipment-packing machine E 5,100,000
Bookcase Olympic
Cost (1 Jan 2014) 10,600,000
Depreciation expense 2014 5,300,000
Depreciation expense 2015 1,325,000
NBV 3,975,000
: 48 bulan
New Depreciation expense/month 82,812.50

Accumulated Depreciation Office Furniture - bookcase 1,325,000
Depreciation expense - office furniture 496,875

Accumulated Depreciation Office Furniture - bookcase 496,875
Repair expense 5,125,000

Vehicle 5,125,000
Depreciation expense - building 90,000,000

Depreciation expense - equipment 17,666,667
Depreciation expense - vehicle 96,875,000
Depreciation expense - property investment 50,000,000
Accumulated Depreciation - Building 90,000,000
Accumulated Depreciation - Equipment 17,666,667
Accumulated Depreciation - Office Furniture 13,450,000
Accumulated Depreciation - Vehicle 96,875,000
Accumulated Depreciation - Property Investment 50,000,000
Beginning
Purchase Useful Exp Exp

Date life 2014 2015 Depr. Exp/ Acquisition Cost Acc Depreciaton
month 31 Des 2014 31 Des 2014 NBV
1-Jan-14 20 12 12 7,500,000 1,800,000,000 (90,000,000) 1,710,000,000
1-Jan-15 20 0 12 4,166,667 - - -
1-Jan-14 4 12 12 750,000 36,000,000 (9,000,000) 27,000,000
1-Jan-14 4 12 6 416,667 20,000,000 (5,000,000) 15,000,000
1-Jul-15 4 0 6 504,167 - - -
1-Okt-15 4 0 3 258,333 - - -
1-Sep-15 4 0 4 366,667 - - -
1-Des-14 3 1 12 425,000 15,300,000 (425,000) 14,875,000
1-Jan-14 4 12 12 - 10,600,000 (5,300,000) 5,300,000
1-Jan-15 4 0 12 - - - -
1-Jan-14 4 12 12 - 35,000,000 (17,500,000) 17,500,000
1-Jan-14 4 12 12 - 170,000,000 (85,000,000) 85,000,000
31-Mar-14 4 9 12 - 150,000,000 (56,250,000) 93,750,000
1-Jan-14 4 12 12 - 30,000,000 (15,000,000) 15,000,000
2,266,900,000 (283,475,000) 1,983,425,000
PY 1,800,000,000 (90,000,000)
PY 71,300,000 (14,425,000)
PY 45,600,000 (22,800,000)
PY 350,000,000 (156,250,000)
PY - -
TB AJE DR AJE CR
Building 2,800,000,000 1,000,000,000
Equipment 101,300,000 24,200,000 25,100,000
Office Furniture 55,000,000
Vehicle 355,125,000 5,125,000
Property Investment - 1,000,000,000
Acc Depreciation Building (90,000,000) 90,000,000

Acc Depreciation Equipment (14,425,000) 9,058,333 21,583,333
Acc Depreciation Office Furniture (22,800,000) 15,271,875
Acc Depreciation Vehicle (156,250,000) 96,875,000
Accumulated Depreciation - Propert - 50,000,000
Depreciation expense building - 90,000,000

Depreciation expense equipment - 21,583,333
Depreciation expense office furnitur - 15,271,875
Depreciation expense vehicle - 96,875,000
Depreciation expense - property inv - 50,000,000
(5.100.000/ 36 x 11)
Acquisition Cost
Addition Disposal 31 Des 2015 Depr. Exp Acc. Depr. NBV
- 1,800,000,000 90,000,000 (180,000,000) 1,620,000,000
1,000,000,000 1,000,000,000 50,000,000 (50,000,000) 950,000,000
- 36,000,000 9,000,000 (18,000,000) 18,000,000
- (20,000,000) - 2,500,000 - -
24,200,000 24,200,000 3,025,000 (3,025,000) 21,175,000
12,400,000 12,400,000 775,000 (775,000) 11,625,000
17,600,000 17,600,000 1,466,667 (1,466,667) 16,133,333
- (5,100,000) 10,200,000 4,816,667 (3,683,333) 6,516,667
- 10,600,000 1,821,875 (7,121,875) 3,478,125
9,400,000 9,400,000 4,700,000 (4,700,000) 4,700,000
- 35,000,000 8,750,000 (26,250,000) 8,750,000
- 170,000,000 42,500,000 (127,500,000) 42,500,000
- 150,000,000 46,875,000 (103,125,000) 46,875,000
- 30,000,000 7,500,000 (22,500,000) 7,500,000
1,063,600,000 3,305,400,000 273,730,208 (548,146,875) 2,757,253,125
1,800,000,000 90,000,000 (180,000,000)

100,400,000 21,583,333 (26,950,000)
55,000,000 15,271,875 (38,071,875)
350,000,000 96,875,000 (253,125,000)
1,000,000,000 50,000,000 (50,000,000)
Audit Balance
1,800,000,000 1
100,400,000 1
55,000,000 1
350,000,000 1
1,000,000,000 1
180,000,000 1
26,950,000 1
38,071,875 1
253,125,000 1
50,000,000 1
90,000,000 1
21,583,333 1
15,271,875 1
96,875,000 1
50,000,000 1
Nominal amount USD 120,000
Period 1 Ags 2014 - 1 Ags 2016 2 years
Interest 12% p.a
BI middle rate 13,795
Interest expense pay every 1st date on the following month
installments every month 5,000 (120.000 / 24 months)
Date Intallments Interest Loan Balance Ending balance 31 Dec 2015 should be USD 40,000
1-Aug-14 Porsi 120,000 13,795
1-Sep-14 5,000 Ags 1,200 115,000 Balance should be 551,800,000
1-Oct-14 5,000 Sept 1,150 110,000 Balance per TB TB 546,365,000
1-Nov-14 5,000 Okt 1,100 105,000 Forex loss 5,435,000
1-Dec-14 5,000 Nov 1,050 100,000
1-Jan-15 5,000 Des 1,000 95,000 AJE:
1-Feb-15 5,000 Jan 950 90,000 Advance Receipt 546,365,000
1-Mar-15 5,000 Feb 900 85,000 Current portion of - bank loan 546,365,000
1-Apr-15 5,000 Mar 850 80,000
1-May-15 5,000 Apr 800 75,000 Other expense - forex exchange loss 5,435,000
1-Jun-15 5,000 Mei 750 70,000 Current portion of - bank loan 5,435,000
1-Jul-15 5,000 Juni 700 65,000
1-Aug-15 5,000 Juli 650 60,000 Interest expense 5,518,000
1-Sep-15 5,000 Ags 600 55,000 Accrued expenses - interest 5,518,000
1-Oct-15 5,000 Sept 550 50,000 (USD 400 x 13.795)
1-Nov-15 5,000 Okt 500 45,000
1-Dec-15 5,000 Nov 450 40,000 Reasonable interest expense:
1-Jan-16 5,000 Des 400 35,000 2014 2015
1-Feb-16 5,000 350 30,000 Interest expense 5,500 8,100
1-Mar-16 5,000 300 25,000 Average 11,878.30
1-Apr-16 5,000 250 20,000 Estimate average Jan - Dec 13,391.97
1-May-16 5,000 200 15,000 Interest expense estimate 65,330,650 108,474,957
1-Jun-16 5,000 150 10,000 AJE 5,518,000
1-Jul-16 5,000 100 5,000 AJE 11,250,000
1-Aug-16 5,000 50 - 65,330,650 125,242,957
balance per TB + AJE 68,366,273 122,565,100
(3,035,623) 2,677,857
Range 95% - 105% 118,980,809.15 131,505,104.85
122,565,100 still in acceptable range ---> reasonable
*** TB 105.797.100 + 5.518.000 + 11.250.000 = 122.565.100

Before % After %
Thomas 3,000,000 54% 3,000,000 50%
Sam 750,000 14% 875,000 14%
Michael 1,800,000 32% 1,675,000 28%
Catelyn - 0% 500,000 8%
Total 5,550,000 100% 6,050,000 100%
Cukup buat notes untuk audit finding no.2, tidak perlu buat AJE: Bpk. Michael Halim sahamnya turun dan Bpk. Sam saha
Retained Earning 277,500,000

Dividend Payable
(5.550.000 x Rp 50)
Others receivable 500,000,000

Share capital - Ibu Catelyn
turun dan Bpk. Sam sahamnya naik
277,500,000
500,000,000
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
31 Des 2015
30 Des 2015
29 Des 2015
28 Des 2015
23 Des 2015
22 Des 2015
21 Des 2015
18 Des 2015
17 Des 2015
16 Des 2015
15 Des 2015
14 Des 2015
11 Des 2015
10 Des 2015
8 Des 2015
7 Des 2015
4 Des 2015
3 Des 2015
2 Des 2015
1 Des 2015
30 Nop 2015
27 Nop 2015
26 Nop 2015
25 Nop 2015
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20 Nop 2015
19 Nop 2015
18 Nop 2015
17 Nop 2015
16 Nop 2015
13 Nop 2015
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6 Nop 2015
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30 Okt 2015
29 Okt 2015
28 Okt 2015
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16 Okt 2015
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13 Okt 2015
12 Okt 2015
9 Okt 2015
8 Okt 2015
7 Okt 2015
6 Okt 2015
5 Okt 2015
2 Okt 2015
1 Okt 2015
30-Sep-15
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28-Sep-15
25-Sep-15
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11-Sep-15
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9-Sep-15
8-Sep-15
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1-Sep-15
31 Agust 2015
28 Agust 2015
27 Agust 2015
26 Agust 2015
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24 Agust 2015
21 Agust 2015
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14 Agust 2015
13 Agust 2015
12 Agust 2015
11 Agust 2015
10 Agust 2015
7 Agust 2015
6 Agust 2015
5 Agust 2015
4 Agust 2015
3 Agust 2015
31-Jul-15
30-Jul-15
29-Jul-15
28-Jul-15
27-Jul-15
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12-Jun-15
11-Jun-15
10-Jun-15
9-Jun-15
8-Jun-15
5-Jun-15
4-Jun-15
3-Jun-15
1-Jun-15
29 Mei 2015
28 Mei 2015
27 Mei 2015
26 Mei 2015
25 Mei 2015
22 Mei 2015
21 Mei 2015
20 Mei 2015
19 Mei 2015
18 Mei 2015
15 Mei 2015
13 Mei 2015
12 Mei 2015
11 Mei 2015
8 Mei 2015
7 Mei 2015
6 Mei 2015
5 Mei 2015
4 Mei 2015
30-Apr-15
29-Apr-15
28-Apr-15
27-Apr-15
24-Apr-15
23-Apr-15
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13-Apr-15
10-Apr-15
9-Apr-15
8-Apr-15
7-Apr-15
6-Apr-15
2-Apr-15
1-Apr-15
31-Mar-15
30-Mar-15
27-Mar-15
26-Mar-15
25-Mar-15
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20-Mar-15
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18-Mar-15
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6-Mar-15
5-Mar-15
4-Mar-15
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27-Feb-15
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20-Feb-15
18-Feb-15
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13-Feb-15
12-Feb-15
11-Feb-15
10-Feb-15
9-Feb-15
6-Feb-15
5-Feb-15
4-Feb-15
3-Feb-15
2-Feb-15
30-Jan-15
29-Jan-15
28-Jan-15
27-Jan-15
26-Jan-15
23-Jan-15
22-Jan-15
21-Jan-15
20-Jan-15
19-Jan-15
16-Jan-15
15-Jan-15
14-Jan-15
13-Jan-15
12-Jan-15
9-Jan-15
8-Jan-15
7-Jan-15
6-Jan-15
5-Jan-15
2-Jan-15
13,391.97

TSM Audit WP PT Palu Gada - Sharecap

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TSM Audit WP PT Palu Gada - Sharecap

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PT PALUGADA

Working Balance Sheet 1

For The Year Ended 31 December 2015

WP Balance per Book PAJE/PRJE Audited Balance Audited Balance

1100 Account Receivable B 3,138,132,040 749,260,530 626,658,105 3,260,734,465 1,510,510,769

1200 Inventory C 3,086,101,647 1,127,440,355 871,119,605 3,342,422,397 3,464,407,659

1400-1600 Other Current Assets D 1,277,598,250 533,500,000 1,135,270,255 675,827,995 1,206,562,761

1700 Plant Assets E 3,027,950,000 1,033,258,333 1,303,955,208 2,757,253,125 1,983,425,000

12,330,657,788 3,516,719,138 3,946,915,302 11,900,461,624 9,700,274,405

TB : Agree to trial balance as of 31 Dec 2015

PY : Agree to prior year audited balance as of 31 Dec 2014

< : Cross footed

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

Working Balance Sheet 1 WBS 1

Working Balance Sheet 2

For The Year Ended 31 December 2015

WP Balance per Book PAJE/PRJE Audited Balance Audited Balance

2100 Accounts Payable AA TB (374,181,050) 23,550,000 424,250,100 (774,881,150) < PY (1,647,824,400)

2105-2400 Other Current Liabilities BB (763,541,500) 608,865,000 1,113,508,878 (1,268,185,378) (1,249,758,314)

2500 Long Term Liabilities CC (1,200,000,000) - - (1,200,000,000) -

3000-3001 Shareholders' Equity DD (9,992,935,238) 3,130,744,144 1,795,204,002 (8,657,395,096) (6,802,691,691)

(12,330,657,788) 3,763,159,144 3,332,962,980 (11,900,461,624) (9,700,274,405)

TB : Agree to trial balance as of 31 Dec 2015

PY : Agree to prior year audited balance as of 31 Dec 2014

< : Cross footed

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

Working Balance Sheet 2 WBS 2

Working Profit Loss

For The Year Ended 31 December 2015

WP Balance per Book PAJE/PRJE Audited Balance Audited Balance

4000 Sales 10 TB (7,977,589,499) 613,530,000 749,260,530 (8,113,320,029) < PY (5,503,775,725)

5000 Cost of Sales 20 4,373,272,375 1,099,507,020 465,920,000 5,006,859,395 2,953,007,461

6000 Operating Expenses 30 312,964,724 1,105,372,223 8,500,000 1,409,836,947 1,232,421,340

(3,190,243,547) 2,853,244,144 1,295,204,002 (1,632,203,405) (1,252,691,691)

TB : Agree to trial balance as of 31 Dec 2015

PY : Agree to prior year audited balance as of 31 Dec 2014

< : Cross footed

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

Working Profit Loss WPL

Top Schedule Cash and Cash Equivalent

For The Year Ended 31 December 2015

WP Balance per Book PAJE/PRJE Audited Balance Audited Balance

1003 Cash in bank - BNI A.3 36,182,025 36,182,025 < 8,382,480

1,800,875,851 73,259,920 9,912,129 1,864,223,642 < 1,535,368,216

Audit Objectives: C, E, A of cash and cash equivalent

TB : Agree to trial balance as of 31 Dec 2015

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

Top Schedule Cash and Cash Equivalent A

Top Schedule Account Receivable

For The Year Ended 31 December 2015

WP Balance PAJE/PRJE Audited Audited

Acc # Descriptions per Book Balance Balance

1100 Account Receivable B TB 3,138,132,040 749,260,530 626,658,105 3,260,734,465 < PY 1,510,510,769

TB : Agree to trial balance as of 31 Dec 2015

PY : Agree to prior year audited balance as of 31 Dec 2014

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

Top Schedule Account Receivable B

Top Schedule Inventory

For The Year Ended 31 December 2015

WP Balance PAJE/PRJE Audited Audited

Acc # Descriptions per Book Balance Balance

1200 Inventory C.1 TB 3,086,101,647 1,080,940,355 546,007,020 3,621,034,982 < PY 3,464,407,659

Inventory - promotion display unit C.2 - 46,500,000 46,500,000 < -

Provision for inventory obsolence stock C.3 - 325,112,585 (325,112,585) < -