Aktiva Tetap

Nama Klien : FENOMENOLOGI

Periode : 31 Desember 2019 Indeks

Saldo Saldo Buku Jurnal Penyesuaian Saldo Auditan

Nama Akun Indeks
31 Des. 2018 31 Des. 2019 Debit Kredit 31 Des. 2019

Nilai Perolehan
Tanah 69,000,000.00 179,000,000.00
Bangunan 106,071,582.00 249,756,677.00
Mesin Pabrik 256,425,300.00 402,000,000.00
Peralatan Kantor dan Furnitur 98,601,652.00 110,786,556.00
Kendaraan Bermotor 183,901,778.00 193,908,752.00
Komputer & Perlengkapan 58,768,903.00 76,908,770.00

Total Nilai Perolehan 772,769,215.00 1,212,360,755.00

Depresiasi Akumulasian
Dep. Akm.-Bangunan 60,063,676.05 71,952,822.00
Dep. Akm.-Mesin Pabrik 65,052,922.77 148,491,406.00 -
Dep. Akm.-Peralatan Kantor 43,226,721.00 56,513,484.00
Dep. Akm.-Kendaraan Bermotor 33,408,363.25 81,468,594.00
Dep. Akm.-Komputer & Perlg. 16,691,668.00 33,468,680.00

Total Dep. Akm. 218,443,351.07 391,894,986.00

Nilai Buku Aktiva Tetap 554,325,863.93 820,465,769.00

Dibuat oleh : Diperiksa oleh :

tanggal : tanggal :

Audit Case-Modul 2
 DAFTAR AKTIVA TETAP
per 31 Desember 2006

FENOMENOLOGI
Jl. Karangan Saja 123 Semarang Telp. (024) 8313366,8314567

Saldo Saldo Buku

Keterangan % Penambahan Pengurangan
31 Des. 2018 31 Des. 2019
Nilai Perolehan
Tanah - 69,000,000.00 110,000,000.00 - 179,000,000.00
Bangunan 5.0 106,071,582.00 143,685,095.00 - 249,756,677.00
Mesin Pabrik 25.0 256,425,300.00 145,574,700.00 - 402,000,000.00
Peralatan Kantor dan Furnitur 12.5 98,601,652.00 12,184,904.00 - 110,786,556.00
Kendaraan Bermotor 25.0 183,901,778.00 10,006,974.00 - 193,908,752.00
Komputer & Perlengkapan 25.0 58,768,903.00 18,139,867.00 - 76,908,770.00

Total Nilai Perolehan 772,769,215.00 439,591,540.00 - 1,212,360,755.00

Depresiasi Akumulasi
Dep. Akm.-Bangunan 60,063,676.05 11,889,145.95 - 71,952,822.00
Dep. Akm.-Mesin Pabrik 65,052,922.77 83,438,483.23 - 148,491,406.00
Dep. Akm.-Peralatan Kantor 43,226,721.00 13,286,763.00 - 56,513,484.00
Dep. Akm.-Kendaraan Bermotor 33,408,363.25 45,975,444.50 - 79,383,807.75
Dep. Akm.-Komputer & Perlg. 16,691,668.00 14,692,225.75 - 31,383,893.75

Total Dep. Akm. 218,443,351.07 169,282,062.43 - 387,725,413.50

Nilai Buku Aktiva Tetap 554,325,863.93 824,635,341.50

Dibuat oleh : Diperiksa oleh :

Setiawan Tiada Tara Kang Bogang

Account Officer Account Manager

Test perhitungan AT

Audit Case-Modul 2
 General Ledger
Fixed Asset [2.10]
Jan-Dec, 2019
FENOMENOLOGI
Jl. Karangan Saja 123 Semarang Telp. (024) 8313366,8314567

TANAH [2.10.01-1]

Date Description Dr Cr Balance

1-Jan-06 Beginning balance 69,000,000.00

1-Oct-06 Muara Mas X No 15-17 90,000,000.00 159,000,000.00
Muara Baru XXI No 17 20,000,000.00 179,000,000.00

30-Dec-06 Ending balance( AP-09.008) 179,000,000.00

110,000,000.00 - 179,000,000.00

BANGUNAN [2.10.02-1]

Date Description Dr Cr Balance

1-Jan-06 Beginning balance 106,071,582.00

2-Feb-06 Bangunan # 2 112,458,645.00 218,530,227.00 5,154,354.56
1-Feb-06 Renovasi I (Doc. 199) 31,226,450.00 249,756,677.00 1,431,212.29

30-Dec-06 Ending balance( AP-09.008) 249,756,677.00

143,685,095.00 - 249,756,677.00

MESIN PABRIK [2.10.03-1]

Date Description Dr Cr Balance

1-Jan-06 Beginning balance 256,425,300.00

27-Feb-06 Servxe Uniti I (Doc. 101) 10,899,079.00 267,324,379.00 2,497,705.60
20-Jun-06 Mesin Steam Line # 24-CN 134,675,621.00 402,000,000.00 16,834,452.63

30-Dec-06 Ending balance( AP-09.008) 402,000,000.00

145,574,700.00 - 402,000,000.00

PERALATAN KANTOR & FURNITUR [2.10.04-12]

Date Description Dr Cr Balance

1-Jan-06 Beginning balance 98,601,652.00

1-Mar-06 AC # 27-NPL 4,800,000.00 103,401,652.00 500,000.00
1-Jul-06 Furniture (Doc. N-877) 7,384,904.00 110,786,556.00 461,556.50

30-Dec-06 Ending balance( AP-09.008) 110,786,556.00

12,184,904.00 - 110,786,556.00

Fixed Asset [2.10]

Jan-Dec, 2006
FENOMENOLOGI
Jl. Karang Putri 123 Semarang Telp. (024) 8313366,8314567 Faks (024) 8311447

KENDARAAN BERMOTOR [2.10.05-00]

Date Description Dr Cr Balance

1-Jan-06 Beginning balance 183,901,778.00

3-Jan-06 Supra Fit H 8053 N 10,006,974.00 193,908,752.00

30-Dec-06 Ending balance( AP-09.008) 193,908,752.00

10,006,974.00 - 193,908,752.00

KOMPUTER DAN PERLENGKAPANNYA [2.10.06-11]

Date Description Dr Cr Balance

1-Jan-03 Beginning balance 58,768,903.00

3-Jan-03 Komputer P4, Printer CX 1141 18,139,867.00 76,908,770.00

30-Dec-03 Ending balance( AP-09.008) 76,908,770.00

18,139,867.00 - 76,908,770.00

Audit Case-Modul 2
 General Ledger INVOICE
Accumated Depreciation [2.20] No. 13-45/09
Jan-Dec, 2019 3-Jan-20
FENOMENOLOGI
Jl. Karangan Saja 123 Semarang Telp. (024) 8313366,8314567 BASS.COM
Thamrin Square Blok II No. 12A-B Semarang, 024- 3522524-5
AKUM. DEP BANGUNAN [2.20.02-1] http.www.//bass.com; e-mail: customer@bass.com
Description Dr Cr Balance
Date
To : FENOMENOLOGI
1-Jan-06 Beginning balance 60,063,676.05 Jl. Karangan Saja 123 Semarang Telp. (024) 8313366,8314567
AP-017-02 5,303,579.10 65,367,255.15 Purchase : #2 unit komputer
AP-008-02 6,585,566.85 71,952,822.00 == P4 3,2 MB ASUS MVX87i 512 MB DDR RAM
DVDRW ,CDRW ASUS, 6 chn audio, 80 GB HDD
Altec 211 speaker active, Keyboard Mouse Logitech
30-Dec-06 Ending balance( AP-09.008) 71,952,822.00 Samsung 17", Meja, Stavol==
- 11,889,145.95 71,952,822.00 #1 Printer Epson CX 11411
Amount of : 1918.14 US$ 1 US$ : Rp 9457,00
AKUM. DEP. MESIN PABRIK [2.20.03-1]
Description Dr Cr Balance Semarang, 5 Januari 2020
Date
Sales Officer
1-Jan-06 Beginning balance 65,052,922.77
AP-017-02 64,106,325.00 129,159,247.77
AP-008-02 19,332,158.23 148,491,406.00 (Minthul Saraswati)

30-Dec-06 Ending balance( AP-09.008) 148,491,406.00

- 83,438,483.23 148,491,406.00

AKUM. DEP. PERALATAN KANTOR & FURNITUR [2.20.04-12]

Date Description Dr Cr Balance

1-Jan-06 Beginning balance 43,226,721.00

AP-017-02 12,325,206.50 55,551,927.50
AP-008-02 961,556.50 56,513,484.00

30-Dec-06 Ending balance( AP-09.008) 56,513,484.00

- 13,286,763.00 56,513,484.00
-
AKUM. DEP. KENDARAAN BERMOTOR [2.20.05-00]

Date Description Dr Cr Balance

1-Jan-06 Beginning balance 33,408,363.25

AP-017-02 45,975,444.50 79,383,807.75
AP-008-02 - 79,383,807.75

30-Dec-06 Ending balance( AP-09.008) 79,383,807.75

- 45,975,444.50 79,383,807.75
(2,084,786.25)

Accumated Depreciation [2.20]

Jan-Dec, 2006
FENOMENOLOGI
Jl. Karang Putri 123 Semarang Telp. (024) 8313366,8314567 Faks (024) 8311447

AKUM. DEP. KOMPUTER DAN PERLENGKAPANNYA [2.20.06-11]

Date Description Dr Cr Balance

1-Jan-06 Beginning balance 16,691,668.00

AP-017-02 14,692,225.75 31,383,893.75
AP-008-02 - 31,383,893.75

30-Dec-06 Ending balance( AP-09.008) 31,383,893.75

- 14,692,225.75 31,383,893.75
(2,084,786.25)

Audit Case-Modul 2
Audit Case-Modul 2