Tugas Kelompok Audit Internal Lokal B

Nama Anggota 1. Donal Cristoper Siahaan 1510112019

2. Dewi Bunga Farizi 1510112046
3. Fadel Muhamad Fadillah 1510112058
4. Mia Tri Puspitaningrum 1510112059
5. Alfian Suradiansyah 1510112064

I. Daftar Prepaid Insurance

PT. XYZ
Per 31 Desember 2008
Jenis Asuransi
No. Polis Polis Periode
Jenis Perusahaan
A) Asuransi Kebakaran & Kecelakaan
Asuransi Kebakaran 1/9/2006 s/d
1111 - 02 - 3333 Rp 3,000,000,000
PT. ABAJ 1/9/2008

Asuransi Kebakaran 1/9/2008 s/d

1111 - 02 - 4444 Rp 3,000,000,000
PT. ABAJ 1/9/2010

B) Asuransi Kendaraan Bermotor

Asuransi Kendaraan Bermotor 1/7/2008 s/d
E1441 - 1452FC Rp 1,000,000,000
PT ABAJ 1/7/2009

Asuransi Kendaraan Bermotor 1/7/2007 s/d

E1411 - 1452FD Rp 1,000,000,000
PT ABAJ 1/7/2009

C) Asuransi Keselamatan Kerja

Asuransi Keselamatan Kerja 1/3/2006 s/d
1908 - 1412 - 1910 Rp 1,000,000,000
PT ABAJ 1/3/2008
Per Audit Internal (AI) 31/12/2008
Per Book 31/12/2008
Adjustments Gabungan
 1
telah berlalu
Premi RE Insurance Expense Prepaid Insurance

Rp 48,000,000 Rp 32,000,000 Rp 16,000,000 Rp -

=
=
Rp 50,400,000 Rp - Rp 8,400,000 Rp 42,000,000
2
telah berlalu

Rp 15,000,000 Rp - Rp 7,500,000 Rp 7,500,000

Rp 36,000,000 Rp 9,000,000 Rp 18,000,000 Rp 9,000,000

3
telah berlalu
Rp 18,900,000 Rp 17,325,000 Rp 1,575,000 Rp -
udit Internal (AI) 31/12/2008 Rp 58,325,000 Rp 51,475,000 Rp 58,500,000
Per Book 31/12/2008 Rp 102,900,000 Rp 65,400,000 Rp -
Adjustments Gabungan Rp 44,575,000 Rp 13,925,000 Rp 58,500,000

4
telah berlalu

5
telah berlalu
=
=
 1/1/2008 s/d 12/31/2008
telah berlalu Masa Audit setelah tgl neraca

1/9/'06 1/9/'08
16 bln 8 bln

16/24 * 48000000 8/24 * 48000000

32000000 16000000

1/1/2008 s/d 12/31/2008

telah berlalu Masa Audit setelah tgl neraca

1/9/'08 1/9/'10
4 bln 20 bln
= 4/24*50400000 20/24*50400000
= 8400000 42000000

1/1/2008 s/d 12/31/2008

telah berlalu Masa Audit setelah tgl neraca

1/7/'08 1/7/'09
6 bln 6 bln
= 6/12*15000000 6/12*15000000
= 7500000 7500000

1/1/2008 s/d 12/31/2008

telah berlalu Masa Audit setelah tgl neraca

1/7/'07 1/7/'09
6 bln 12 bln 6 bln
= 6/24*36000000 12/24*36000000 6/24*36000000
= 9000000 18000000 9000000

1/1/2008 s/d 12/31/2008

telah berlalu Masa Audit setelah tgl neraca
1/3/'06 1/3/'08
22 bln 2 bln
22/24*18900000 2/24*18900000
17325000 1575000
 II. Daftar Adjustments / RE
PT XYZ
12/31/2008

NO KETERANGAN Dr. Cr.

1. Insurance Expense 16000000
RE 16000000

2. Prepaid Insurance 42000000

Insurance Expense 42000000

3. Prepaid Insurance 7500000

Insurance Expense 7500000

4. Prepaid Insurance 9000000

Insurance Expense 18000000
RE 27000000

5. Insurance Expense 1575000

RE 1575000

Adjustments Gabungan
Prepaid Insurance 58500000
Insurance Expense 13925000
RE 44575000
 III. PT XYZ
WBS & WPL (Working Balance Sheet & Working Profit/Loss)
12/31/2008

Ref Per Book Adjustments/RE

Keterangan KKP 12/31/2008 Dr. Cr.
Prepaid Insurance - Rp 58,500,000 -
Insurance Expense Rp 65,400,000 - Rp 13,925,000
Retained Earnings Rp 102,900,000 - Rp 44,575,000

IV. Neraca
CH 12/31/2008
Prepaid Insurance Rp 58,500,000
s)

Per AI
12/31/2008
Rp 58,500,000
Rp 51,475,000
Rp 58,325,000