PT RAPI JALI

PT RAPI JALI
ACCOUNT RECEIVABLE - SUPPORTING SCHEDULE
Per 31 Desember 2019

Kode Nama Balance per book

31 Dec 2019
101 Salon CANTIK IDR 47,670,000
103 RS INGIN SEHAT IDR 30,300,000
106 Losmen MANTAP IDR 29,743,476
110 Hotel UNGU IDR 64,013,900
NOMOR
TEMUAN AUDIT

4 Bad Debt Expense 4,123,500

Allowance for Doubtful Account 8,882,100
Account Receivable - RS INGIN SEHAT

6 NO-ENTRY

7 Other Receivable - Employee Receivable 1,050,000

Account Receivable - RS INGIN SEHAT

8 Service Revenue 4,300,220

Accounts receivable - Losmen MANTAP

9 NO-ENTRY
Confirmation Difference
reply
45,170,000 2,500,000
29,250,000 1,050,000
25,443,256 4,300,220
67,093,185 (3,079,285)

diasumsikan saldo Allowance adalah berasal dari piutang RS INGIN SEHAT

13,005,600

1,050,000

4,300,220
 Notes

Pendapatan jasa laundry tahun 2019 yang baru diterima tunai pada tanggal 6 Januari 2020
Pengambilan kas bon pada tanggal 29 Januari 2019 a.n Kevin, karyawan PT Rapi Jali
Nota kredit tanggal 26 Des 2019 untuk pengembalian hasil cucian dari pelanggan yang komplain sehingga jasa laundry digrat
Fasilitas cuci gratis dari PT RAPI JALI yang masih dicatat sebagai tagihan oleh Hotel UNGU

msikan saldo Allowance adalah berasal dari piutang RS INGIN SEHAT

PT SAYANG ANAK
Sales - Prosedur Cut off
Per 31 Desember 2019

Pelanggan No. Faktur Tgl Faktur Nilai Faktur Tgl Surat Jalan
Toko Mainan A 137/12/2019 29-Dec-19 12,000,000 29-Dec-19
Toko Mainan B 138/12/2019 29-Dec-19 9,600,000 29-Dec-19
Toko Mainan C 139/12/2019 30-Dec-19 7,800,000 30-Dec-19
Toko Mainan D 140/12/2019 31-Dec-19 9,000,000 31-Dec-20
Toko Mainan E 141/12/2019 2-Jan-19 10,200,000 31-Dec-20
Toko Mainan F 001/01/2020 2-Jan-19 5,400,000 2-Jan-20
Toko Mainan G 002/01/2020 2-Jan-20 2,400,000 2-Jan-20
Toko Mainan H 003/01/2020 3-Jan-20 1,800,000 3-Jan-20
Toko Mainan I 004/01/2020 3-Jan-20 11,400,000 3-Jan-20
Toko Mainan J 005/01/2020 3-Jan-00 16,800,000 4-Jan-20

Sales - Invoice 140/12/2019 9,000,000

Account Receivable 9,000,000
Inventory - Invoice 140/01/2019 7,200,000
Cost of Sales 7,200,000

Sales - Invoice 141/12/2019 10,200,000

Account Receivable 10,200,000
Inventory - Invoice 141/12/2019 8,160,000
Cost of Sales 8,160,000
Tgl Terima Barang Record On
31-Dec-19 Dec 2019 Properly included -
31-Dec-19 Dec 2019 Properly included -
31-Dec-19 Dec 2019 Properly included -
3-Jan-20 Dec 2019 Improperly included -
3-Jan-20 Dec 2019 Improperly included -
4-Jan-20 Jan 2020 Properly excluded -
4-Jan-20 Jan 2020 Properly excluded -
5-Jan-20 Jan 2020 Properly excluded -
5-Jan-20 Jan 2020 Properly excluded -
6-Jan-20 Jan 2020 Properly excluded -
(1,127,245)
PT RAPI JALI
Top Schedule Account Receivable
For The Year Ended 31 December 2019

WP Balance per Book PAJE/PRJE

Acc # Descriptions
Index 31 Desember 2019 Debit
1100 Account Receivable B1 TB 535,128,000

Allowance for Doubtful Account B2 8,882,100 8,882,100

526,245,900 8,882,100
^ ^
TB : Agree to trial balance as of 31 Dec 2019
PY : Agree to prior year audited balance as of 31 Dec 2018
^ : Footed
> : Cross Footed

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

Top Schedule Account Receivabl
 PAJE/PRJE Audited Balance
Credit 31 Desember 2019
1,050,000 516,772,180 <
4,300,220
13,005,600
- -

18,355,820 516,772,180 <

^ ^

edule Description INDEKS

Schedule Account Receivable B
PT SAYANG ANAK
Top Schedule Sales
For The Year Ended 31 December 2019

WP Balance per Book PAJE/PRJE

Acc # Descriptions
Index 31 Desember 2019 Debit
Sales S TB 678,034,500 9,000,000
10,200,000
Sales Return - -

678,034,500 19,200,000
^ ^
TB : Agree to trial balance as of 31 Dec 2019
PY : Agree to prior year audited balance as of 31 Dec 2018
^ : Footed
> : Cross Footed

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

Top Schedule Sales
 PAJE/PRJE Audited Balance
Credit 31 Desember 2019
- 658,834,500 <
-
- -

- 658,834,500 <
^ ^

ule Description INDEKS

hedule Sales S
PT SAYANG ANAK
Top Schedule Cost of Sales
For The Year Ended 31 December 2019

WP Balance per Book PAJE/PRJE

Acc # Descriptions
Index 31 Desember 2019 Debit
Cost of Sales J TB 542,427,600

542,427,600 -
^ ^
TB : Agree to trial balance as of 31 Dec 2019
PY : Agree to prior year audited balance as of 31 Dec 2018
^ : Footed
> : Cross Footed

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

Top Schedule Cost of Sales
 PAJE/PRJE Audited Balance
Credit 31 Desember 2019
7,200,000 527,067,600 <
8,160,000

15,360,000 527,067,600 <

^ ^

ule Description INDEKS

hedule Cost of Sales J