1.

Prosedur Cash Count

Uang Kertas

Rp 100,000 204 Lembar =

Rp 50,000 245 Lembar =
Rp 20,000 85 Lembar =
Rp 10,000 196 Lembar =
Rp 5,000 77 Lembar =
Rp 2,000 25 Lembar =
Rp 1,000 35 Lembar =
Rp 1,000 60 Keping =
Rp 500 70 Keping =
Rp 200 45 Keping =
Rp 100 50 Keping =
Balance Per Cash opname

Mutasi 1-4 Januari 2015

Purchase Raw materials =
Cash Receipt from sales =
Payment Cons. Fee =
Payment Adv. Fees =
Total Mutasi 1-4 Januari 2015

Total Balance Per Cash Opname

Balance Per Book

Ket tambahan
Bon Sementara a.n Lystiana
Bon Sementara a.n Pratama

Balane Per Audit

Dif

PAJE (Purpose Adjustment)

PAJE 1
Employee Receivable/Advance to Employee dr
Cash on Hand cr

PAJE 2
Cash on Hand dr
Pendapatan Lain Lain cr

2. Prosedur Konfirmasi
 Cash on Mandiri IDR
Balance per Book =
Balance Per Konfirmation =
Dif

Keterangan Selish :
Biaya administrasi 200,000
Pendapatan Bunga 7,500,000

PAJE 3
Cash in Bank Mandiri dr
Interst Income cr

PAJE 4
Administrasi Exp dr
Cash in Bank Mandiri cr

Cash on Mandiri USD

Balance per Book =

Prosedur Revaluasi:
Cash on Mandiri USD 296,327,500
Kurs Tengah USD 31 Nov 2014 14,455
Cash on Mandiri USD dalam IDR 20,500

Konfirmasi :
Balance Per Konfirmasi 23,000
-/- Advance Receipt (2,500)
Total Balance per Konfirmasi 20,500
Balance per book 20,500
Dif -

balance perbook 31 Des 2014 20,500

Kurs Tengah USD 31 Des 2014 14,505
Cash on Mandiri USD dalam IDR
Dif

PAJE 5
Cash in Bank Mandiri dr
Gain on Foreign Exchange cr

Cash on Mandiri SGD

Per book 477,246,000
Kurs November 2014 SGD 10.330
 Kurs Desember 2014 SGD 10.380
Konfirmasi Mandiri SGD SGD 46.200

Balance per Book =

Prosedur Revaluasi:
Cash on Mandiri SGD dalam IDR 477,246,000
Kurs Tengah SGD 31 Nov 2014 10,330
Cash on Mandiri SGD dalam IDR 46,200

Konfirmasi :
Balance Per Konfirmasi 46,200
Total Balance per Konfirmasi 46,200
Balance per book 46,200
Dif -

balance perbook 31 Des 2014 46,200

Kurs Tengah SGD 31 Des 2014 10,380
Cash on Mandiri SGD dalam IDR
Dif

PAJE 6
Cash in Bank Mandiri dr
Gain on Foreign Exchange cr

Cash on Danamon IDR

Balance per Book =
Balance Per Konfirmation =
Dif

PAJE 7
Administration Bank dr
Cash on Bank Danamon IDR cr

Cash in Bank Danamon EUR

Balance per Book =

Prosedur Revaluasi:
Cash in Bank Danamon EUR 218,452,500
Kurs Tengah EUR 31 Nov 2014 16,425
Cash in Danamon EUR dalam IDR 13,300

Konfirmasi :
Balance Per Konfirmasi 13,300
 Total Balance per Konfirmasi 13,300
Balance per book 13,300
Dif -

balance perbook 31 Des 2014 13,300

Kurs Tengah EUR` 31 Des 2014 16,575
Cash In Bank Danamon EUR dalam IDR
Dif

PAJE 8
Cash in Bank Mandiri dr
Gain on Foreign Exchange cr

Cash in Bank Danamon Yen

Balance per Book =

Prosedur Revaluasi:
Cash in Bank Danamon Yen 54,000,000
Kurs Tengah Yen 31 Nov 2014 120
Cash in Danamon Yen dalam IDR 450,000

Konfirmasi :
Balance Per Konfirmasi 450,000
Total Balance per Konfirmasi 450,000
Balance per book 450,000
Dif -

balance perbook 31 Des 2014 450,000

Kurs Tengah Yen 31 Des 2014 125
Cash In Bank Danamon Yen dalam IDR
Dif

PAJE 9
Cash in Bank Mandiri dr
Gain on Foreign Exchange cr

Laporan Keuangan PT Joko Wibowo

Kertas Kerja Pemeriksaan Cash & Cash Equivalent
31 Desember 2018
Balance Per Book
Description Per 31 Deceber 2014

Cash On Hand 57,389,000

Cash in Bank Mandiri IDR 237,790,000
Cash in Bank Mandiri USD 296,327,500
Cash in Bank Mandiri SGD 477,246,000
Cash in Bank Danamon IDR 115,244,000
Cash in Bank Danamon EUR 218,452,500
Cash in Bank Danamon YEN 54,000,000
Total Cash & Cash in Bank 1,456,449,000
^
Total Cash per 31 Des 2014
20,400,000
12,250,000
1,700,000
1,960,000
385,000
50,000
35,000
60,000
35,000
9,000
5,000
36,889,000
^

13,250,000
(38,750,000)
20,000,000
15,500,000
10,000,000
^
46,889,000
^

57,389,000 B/S

(11,000,000)
(4,000,000)
42,389,000

46,889,000
(4,500,000)

15,000,000
15,000,000

4,500,000
4,500,000
 237,790,000 B/S
245,090,000 C
(7,300,000)
^

7,500,000
7,500,000

200,000
200,000

296,327,500 B/S

297,352,500
(1,025,000)

1,025,000
1,025,000
 477,246,000 B/S

479,556,000
(2,310,000)

2,310,000
2,310,000

115,244,000 B/S
115,144,000 C
100,000
^

100,000
100,000

218,452,500 B/S
 220,447,500
(1,995,000)

1,995,000
1,995,000

54,000,000 B/S

56,250,000
(2,250,000)

2,250,000
2,250,000

an Keuangan PT Joko Wibowo

Pemeriksaan Cash & Cash Equivalent
31 Desember 2018
Purpose Adjastment Balance Per Book
Per 31 Deceber 2014
Debit (Dr) Credit (Cr)
Ref Amount Ref Amount
PAJE 2 4,500,000 PAJE 1 15,000,000 46,889,000
PAJE 3 7,500,000 PAJE 4 200,000 245,090,000
PAJE 5 1,025,000 297,352,500
PAJE 6 2,310,000 479,556,000
PAJE 8 100,000 115,144,000
PAJE 9 1,995,000 220,447,500
PAJE 10 2,250,000 56,250,000
1,460,729,000
^