Apple Blossom

In
12
Size Number
Item Ounces of Cases
Oils
#A601 Lemon 2 321
#A603 Lemon 4 156
#A608 Lemon 6 138
#R315 Apple 4 102
#R320 Apple 6 20
#Q291 Magnolia 8 21.5
Total Oils
Cremes
#H84 Hand Crème 4 590
#F60 Face Crème 4 540.5
Total Cremes
Lotions
#L612 Moisturizing 8 820
#L940 Skin Tone 8 615
#L818 Smoothing 8 105
Total Lotions
Colognes
#E801 L'Eau de Pomme 8 120
#E802 L'Eau de Abricot 8 54
#E803 L' Eau de Teint 8 110
#E804 L'Eau de Chevrefeuell 8 58
#E805 L'Eau de Jasmin 8 45
#E806 L'Eau de Citron 8 60
#E807 L'Eau de Rose 8 98.5
Total Colognes
Balances per book 3,974.50
^
AJE 8: #A601 Lemon
AJE 9: #L612 Moisturizing
AJE 7: #R320 Apple 100
AJE 4: #F60 Face Crème 150
Balances per audit 4,225

^ Footed
Y Extension recalculated
N Quantities traces from inventory observation
< FIFO Costing vouched to vendor invoices

#AJE8 COGS 1,008

Inventory 1,008
Setelah ditelusuri produk #A601 terdapat 2 cost per unit yang berbeda diman

cost dari pembelian vo. 12-35 cost dari pembelian vo

per cases 114.80 per
per bottle 4.78 per
per ounces 2.39 per

#AJE9 COGS 8,928

Inventory 8,928
Pada voucher beli, klien hanya membeli #L612 sebanyak 200 case, namun pda catatan C1
8.928 = (820 total cases - 200 cases yg dibeli) x 24 bottle x (3,60 harga baru - 3,00 harga ta

#AJE7 Inventory 33,840

Account Payable 33,840
Karena pada bab Account payable ada voucher pembelian #R320 yang diterima januari 20

#AJE 4 Inventory 15480

Account Payable 15480
Jurnal penyesuaian ini, dilakukan untuk menyesuaikan nilai Inventory yang tidak tercatat d
Apple Blossom Cologne Company
Inventory
12-31-03
Number of Bottles Total Cost per
(24/cases) Ounces Unit

7,704 15,408 N 2.6 /oz<

3,744 14,976 N 2.6 /oz<
3,312 19,872 N 2.6 /oz<
2,448 9,792 N 2.3 /oz<
480 2,880 N 2.35 /oz<
516 4,128 N 2.2 /oz<

14,160 N 4.17 /btl<

12,972 N 4.3 /btl<

-
19,680 N 3.6 /btl<
14,760 N 3.6 /btl<
2,520 N 3.2 /btl<

-
2,880 23,040 N 2.9 /oz<
1,296 10,368 N 2.9 /oz<
2,640 21,120 N 2.9 /oz<
1,392 11,136 N 2.9 /oz<
1,080 8,640 N 2.9 /oz<
1,440 11,520 N 2.9 /oz<
2,364 18,912 N 2.9 /oz<

95,388
^

2,400 14,400 2.35 /oz<

3,600 4.3 /btl<
101,388
r unit yang berbeda dimana : 100 cases berasal dari Voucher 12-35
221 cases berasal dari Voucher 1-24
cost dari pembelian vo. 1-24
cases 124.8 total persediaan seharusnya 39,052.80
bottle 5.2 total yang tercantum 40,061.00
ounces 2.6 selisih 1,008.20

ase, namun pda catatan C1 terdapat 820 case, jadi 620 menggunakan harga tahun lalu yang dilihat pda WP tahun lalu
harga baru - 3,00 harga tahun lalu)

0 yang diterima januari 2004, namun menggunakan FOB shipping point, makanya seharusnya diakui di 2003

ntory yang tidak tercatat di dalam laporan Inventory akhir klien.Dikarenakan #F60 Face Crème datang di tanggal 31-12-03 dengan FOB Ch
 C1

Amount
Inventory Totals

40,061 Y
38,938 Y
51,667 Y
22,522 Y
6,768 Y
9,082 Y
169,038

59,047 Y
55,780 Y
114,827

70,848 Y
53,136 Y
8,064 Y
132,048

66,816 Y
30,067 Y
61,248 Y
32,294 Y
25,056 Y
33,408 Y
54,845 Y
303,734
719,647
^
-1,008
-8,928
33,840
15,480
759,031
P tahun lalu

03

tanggal 31-12-03 dengan FOB Chi (FOB Destination).

 Apple Blossom Cologne Company
Inventory Observation and Test Counts
December 31, 2003

Stock Number of
Item Number of Cases Size of Bottle
Number Bottles (24/Case)

STOREROOM: C
L940 Skin Tone Lotion 615n 14760* 8 oz
L612 Moisturizing Lotion 820n 19680* 8 oz
L818 Smoothing Lotion 105n 2520* 8 oz
E806 L'Eau de Citron Cologne 60 1440 8 oz
E807 L'Eau de Rose Cologne 98.5 2364 8 oz
E801 L'Eau de Pomme Cologne 120n 2880 8 oz
E803 L'Eau de Teint Cologne 90 2160 8 oz
E802 L'Eau d'Abricot Cologne 54 1296 8 oz
F60 Face Creme** 430.5n 10332* 4 oz
H84 Hand Creme 510n 12240* 4 oz
A608 Lemon Oil 138n 3312 6 oz
A603 Lemon Oil 156n 3744 4 oz
A601 Lemon Oil 321n 7704 2 oz
E804 L'Eau de Chevrefeuelle 58n 1392 8 oz
E805 L'Eau de Jasmine Cologne 45 1080 8 oz
Q291 Magnolia Oil 21.5 516 8 oz
R315 Apple Oil 102n 2448 4 oz
R320 Apple Oil 20 480 6 oz
Storeroom Total 3765 30816
SHIPPING DOCK:
F60 Face Creme 110 2640* 4 oz
E803 L'Eau de Teint Cologne 20 480 8 oz
H84 Hand Creme 80 1920* 4 oz
Shipping Dock Total 210 480
Total Inventory 31296

C After testing 30 unopened cases, bottle count on vendor's label accepted on unopened cases.
n Test counted during observation. No errors observed.
NOTE: No obsolete or damaged inventory was observed.

For cutoff last receiving report #12-12 was used on 12/31/03. 150 cases of #F60 Face
** Creme

were received from Fruit Juicy Perfume Co. That shipment included in above
inventory.
* Traced into client's final priced inventory, working paper (C-1)
 C-2

Total Ounces

118080
157440
20160
11520
18912
23040
17280
10368
41328
48960
19872
14976
15408
11136
8640
4128
9792
2880
553920

10560
3840
7680
22080
576000

ted on unopened cases.

50 cases of #F60 Face

luded in above
 Keterangan
#L940 Skin Tone
#L612 Moisturizing
#L818 Smoothing
#E806 L'Eau de Citron
#E807 L'Eau de Rose
#E801 L'Eau de Pomme
#E803 L'Eau de Teint
#E802 L'Eau d'Abricot
#F60 Face Creme
#H84 Hand Creme
#A608 Lemon Oil
#A603 Lemon Oil
#A601 Lemon Oil
#E804 L'Eau de Chevrefeuell
#E805 L'Eau de Jasmin
#Q291 Magnolia Oil
#R315 Apple
#R320 Apple
End Inv dari C1
14.760 bottles @ $3.6
19.680 bottles @ $3,6
2.520 bottles @ $3,2
11.520 oz @ $2,9
18.912 oz @ $2,9
23.040 oz @ $2,9
21.120 oz @ $2,9
10.368 oz @ $2,9
12.972 bottles @ $4,3
14.160 bottles @ $4.17
19.872 oz @ $2.6
14.976 oz @ $2.6
15.408 oz @ $2.6
11.136 oz @ $2.9
8640 oz @ $2.9
4.128 oz @ $2.2
9.792 oz @ $2.3
2880 oz @ $2.35
End Inv dari FIFO
53136 Vo. No. 12-12
70848 Saldo Awal
Vo. No. 3-09
70848
8064 Vo. No. 3-09
33408 Vo. No. 9-20
54844.8 Vo. No. 6-34
66816 Vo. No. 9-14
61248 Vo. No. 9-20
30067.2 Vo. No. 9-14
55779.6 Vo. No. 5-21
59047 Vo. No. 5-21
Vo. No. 12-21
59047
51667 Vo. No. 1-24
38938 Vo. No. 1-24
40060.8 Vo. No. 1-24
Vo. No. 12-35
40060.8
32294.4 Vo. No. 9-24
25056 Vo. No. 9-14
9081.6 Vo. No. 6-34
22521.6 Vo. No. 6-34
6768 Vo. No. 6-34
 End Inv dari FIFO Selisih
14.760 bottles @ $3,6 53136 0
14.880 bottles @ 3,0 44640
4.800 bottles @ $3,6 17280
61920 -8928
2.520 bottles @ $3,2 8064 0
11.520 oz @ $2,9 33408 0
18.912 oz @ $2,9 54844.8 0
23.040 oz @ $2,9 66816 0
21.120 oz @ $2,9 61248 0
10.368 oz @ $2,9 30067.2 0
12.972 bottles @ $4,3 55779.6 0
4.560 bottles @ $4.17 19015
9.600 bottles @ $4.17 40032
59047 0
19.872 oz @ $2.6 51667 0
14.976 oz @ $2.6 38937.6 0
10.608 oz @ $2.6 27580.8
4.800 oz @ $2.39 11472
39052.8 -1008
11.136 oz @ $2.9 32294.4 0
8.640 oz @ $2.9 25056 0
4.128 oz @ $2.2 9081.6 0
9.792 oz @ $2.3 22521.6 0
2.880 oz @ $2.35 6768 0
 Item Size Number Bottles Total Cost per
Ounces of Cases (24/Case) Ounces Unit
========================================================================================
Oils
#A601 Lemon 2 372.00 8928 17856N 2.50/oz<
2 600.00 14400 28800N 2.60/oz<
2 100.00 2400 4800N 2.39/oz<
#A603 Lemon 4 146.00 3504 14016N 2.50/oz<
4 400.00 9600 38400N 2.60/oz<
#A608 Lemon 6 104.00 2496 14976N 2.50/oz<
6 400.00 9600 57600N 2.60/oz<
#R315 Apple 4 114.00 2736 10944N 2.25/oz<
4 400.00 9600 38400N 2.30/oz<
#R320 Apple 6 25.00 600 3600N 2.25/oz<
6 200.00 4800 28800N 2.35/oz<
#Q291 Magnolia 8 231.00 5544 44352N 2.11/oz<
8 100.00 2400 19200N 2.20/oz<
Total Oils: 0N
Cremes 0N
#H84 Hand Creme 4 613.33 14720N 58880N 4.00/oz<
4 580.00 13920N 55680N 4.17/oz<
4 400.00 9600N 38400N 4.17/oz<
#F60 Face Creme 4 580.00 13920N 55680N 4.25/oz<
4 600.00 14400N 57600N 4.30/oz<
Total Cremes 0N
Lotions 0N
#L612 Moisturizing 8 740.00 17760N 142080N 3.00/oz<
8 200.00 4800N 38400N 3.60/oz<
#L940 Skin Tone 8 758.00 18192N 145536N 2.86/oz<
8 500.00 12000N 96000N 3.60/oz<
8 800.00 19200N 153600N 3.60/oz<
#L818 Smoothing 8 784.00 18816N 150528N 2.73/oz<
8 1200.00 28800N 230400N 3.20/oz<
8 200.00 4800N 38400N 3.20/oz<
Total Lotions 0N
Colognes
#E801 L'Eau de Pomme 8 190.00 4560 36480N 2.80/oz<
8 200.00 4800 38400N 2.90/oz<
#E802 L'Eau de Abricot 8 97.50 2340 18720N 2.80/oz<
 8 100.00 2400 19200N 2.90/oz<
#E803 L'Eau de Teint 8 109.00 2616 20928N 2.80/oz<
8 100.00 2400 19200N 2.90/oz<
8 120.00 2880 23040N 2.90/oz<
#E804 L'Eau de Chevrefeuelle 8 50.00 1200 9600N 2.80/oz<
8 100.00 2400 19200N 2.90/oz<
#E805 L'Eau de Jasmin 8 42.50 1020 8160N 2.80/oz<
8 80.00 1920 15360N 2.90/oz<
#E806 L'Eau de Citron 8 62.50 1500 12000N 2.80/oz<
8 160.00 3840 30720N 2.90/oz<
8 120.00 2880 23040N 2.90/oz<
#E807 L'Eau de Rose 8 110.00 2640 21120N 2.80/oz<
8 200.00 4800 38400N 2.90/oz<
Total Colognes
Per client 12-31-02 12989 306932 1936496N ------
Klien Dibuat oleh:

APPLE BLOSSOM COLOGNE

Skedul: Tanggal:
Perhitungan fisik persediaan
 Amount
Inventory Totals
=================================================================================================

44640Y
74880Y
11480Y
35040Y
99960Y
37440Y
149760Y
24624Y
88320Y
8100Y
67680Y
93583Y
42240Y
777747

58880Y
58000Y
40000Y
59160Y
61920Y
277960

53280Y
17280Y
54679Y
43200Y
69120Y
51368Y
92160Y
15360Y
396447

102144Y
111360Y
52416Y
 55680Y
58598Y
55680Y
66816Y
26880Y
55680Y
22848Y
44544Y
33600Y
89088Y
66816Y
59136Y
111360Y
1012646
------ 2464800
Diperiksa Oleh: Indeks

Tanggal: Periode:
12/31/2002
=================================================================================================
======================================================
 Ref Per Klien PARE
Keterangan
KK 12/31/2003 Dr Cr
Inventory 719,647 49,320 9,936

Klien Dibuat oleh:

APPLE BLOSSOM COLOGNE Kelompok 3

Skedul: Tangal:
Persediaan
Catatan pemeriksaan:
1. Kami telah melakukan compliance test dengan memeriksa secara detail untuk tahun 2003
pada buku besar inventory (C-1) dan dokumen hitung fisik (C-2)
2. Kami telah melakukan stock take untuk persediaan APPLE BLOSSOM COLOGNE pada akhir tahun 2002 hingga akhir tahun 2003
dan telah dibuatkan berita acara pemeriksaan tersebut.
Ditemukan adanya kesalahan dalam menentukan harga cost per unit pada #A601 Lemon dan #L612 Mosturizing
AJE#8 & #9
Cost of Sales (1008+8928) 9936
Inventory 9936
AJE #4 & #7
Inventory 49,320
Account Payable 49,320
 Per Audit Per Audit
12/31/2003 12/31/2002
759,031 630,339

Diperiksa Oleh: Indeks

Tanggal: Periode:
12/31/2003

n 2002 hingga akhir tahun 2003

osturizing