SUPPORTING SCHEDULE ASET TE

No Nama Aset Saldo Per Klien

1 Land Rp 38,900,000
Akumulasi -
2 Building Rp 235,200,000
Akumulasi Rp (60,800,000)
3 Office Eqipment Rp 129,040,000
Akumulasi Rp (30,500,000)

1 8-Oct JURNAL MENURUT KLIEN

LAND Rp 1,300,000
CASH/BANK

8-Oct JURNAL SEHARUSNYA

BEBAN LAIN LAIN Rp 1,300,000
CASH/BANK

8-Oct JURNAL KOREKSI

BEBAN LAIN LAIN Rp 1,300,000
CASH/BANK

2 6-Nov JURNAL MENURUT KLIEN

M&R EXPENSE Rp 1,000,000
BEBAN LAIN LAIN Rp 1,000,000
CASH/BANK

6-Nov JURNAL SEHARUSNYA

LAND Rp 2,000,000
CASH/BANK

6-Nov JURNAL KOREKSI

LAND Rp 2,000,000
M&R EXPENSE
BEBAN LAIN LAIN

3 4-Sep JURNAL MENURUT KLIEN

BUILDING Rp 21,600,000
BANK Rp 3,100,000
LAND

4-Sep JURNAL SEHARUSNYA

 BUILDING Rp 21,600,000
BANK Rp 3,100,000
PPH atas Penjualan Tanah&Bangunan Rp 1,300,000
LAND

4-Sep JURNAL KOREKSI

PPH atas Penjualan Tanah&Bangunan Rp 1,300,000
LAND

5 10-Aug JURNAL MENURUT KLIEN

Office Equipment Rp 6,000,000
Accumulated depreciation-office equipment Rp 200,000
BANK

10-Aug JURNAL SEHARUSNYA

Office Equipment (new) Rp 8,000,000
Accumulated depreciation-office equipment Rp 200,000
Office Equipment (old)
BANK

4-Sep JURNAL KOREKSI

Office Equipment (new) Rp 2,000,000
Office Equipment (old)

7 24-Dec JURNAL
Tagihan ganti rugi Office Equipment Rp 5,000,000
Rugi Office Equipment - Kecelakaan

24-Dec JURNAL
Loss on accident Rp 5,000,000
Accumulated depreciation-office equipment Rp 1,000,000
Office Equipment
G SCHEDULE ASET TETAP
D K Saldo Audit

Rp 1,300,000

Rp 1,300,000

Rp 1,300,000

Rp 2,000,000

Rp 2,000,000

Rp 1,000,000
Rp 1,000,000

Rp 24,700,000
Rp 26,000,000

Rp 1,300,000

Rp 6,200,000

Rp 2,000,000
Rp 6,200,000

Rp 2,000,000

Rp 5,000,000

Rp 6,000,000
 Rekonsiliasi Bank Muamalat
Saldo Menurut Perusahaan Rp 678,680,000

Ditambah:
- PT Berkah makmur Rp 7,000,000
- Pendapatan bunga Rp 760,000
- Pendapatan bunga Rp 1,500,000
- Kesalahan catat Rp 6,700,000
TOTAL DITAMBAH Rp 15,960,000

Dikurang :
- Cek no 125250 Rp 670,000
- Beban administrasi Rp 150,000
- Tolakan kliring Rp 12,000,000
TOTAL DIKURANG Rp (12,820,000)

Saldo yang Benar 681,820,000

Jurnal Penyesuaian
Kas Rp 15,960,000
Pendapatan Bunga Rp 2,260,000
Piutang usaha Rp 7,000,000
Kesalahan catat Rp 6,700,000

Cek no 125250 Rp 670,000

Beban administrasi Rp 150,000

Piutang Rp 12,000,000
Kas Rp 12,000,000