MODUL 2.

2
SALES &
COLLECTI
ON CYCLE
LAB AUDIT 2
Universitas Tarumanagara
PENGERTIA  TOP SCHEDULE (skedul utama) adalah:
N  kertas kerja yang digunakan untuk meringkas informasi
yang dicatat dalam skedul pendukung untuk akun-akun

TOP yang berhubungan dan untuk menggabungkan akun-akun

besar yang sejenis, yang jumlah saldonya akan
dicantumkan di dalam laporan keuangan dalam satu
SCHEDULE jumlah.

&  SUPPORTING SCHEDULE (skedul pendukung)

SUPPORTIN adalah:
 kertas yang digunakan untuk memverifikasi dan
menganalisa terhadap unsur – unsur yang tercantum dalam
G laporan keuangan klien untuk mendukung dan menguatkan
informasi keuangan dan operasional.

SCHEDULE
  TICKMARK DALAM AUDIT:
 ^ = PENJUMLAHAN KE BAWAH
 > = PENJUMLAHAN KE SAMPING
TICKMARK 

Co = Perkalian/ Pembagian
TB (thn) = Asal Sumber data
 GUNAKAN WARNA LAIN ( misalnya: bila tulisan hitam,
maka tickmark warna merah)
PROSEDUR
AUDIT
LANJUTAN  Setelah 2 kali konfirmasi tetap tidak ada jawaban,
maka:

UNTUK  Melakukan Sales Cut Off (untuk mencatat penjualan

sebelum dan sesudah periode audit - untuk menguji
ketepatan pencatatan penjualan)
MENGUJI  Dilakukan Prosedur Alternatif terhadap PT Munak :

NILAI  Subsequent receipt (memeriksa penerimaan kas dan

remittance advices setelah tanggal konfirmasi)

PIUTANG PT
MUNAK
 PROSEDUR SALES CUT OFF
• Siapkan Supporting Schedule Sales Cut Off
• Isi Nama Klien yang di audit – PT Porindo Maju Mekanikal
• Isi Periode Audit – 31 Desember 2018
• Isi Schedule dengan nama Sales Cut Off dan Index P.1.1
• Lihat halaman 19, tabel paling atas
• Jangan lupa isi dengan tickmark dengan warna yang berbeda:
• < = Penjumlahan ke samping
• ^ = Penjumlahan ke bawah
• Co = Perkalian/ Pembagian
• T/B 18 = refer to Trial Balance 2018
 K A P "T aru m an ag ara & R e k an "
J akarta LIHAT DI
Client : PT. Porindo Maju Mekanikal
PROSEDUR
Period : December 31' 2018 PENJUALAN: FOB
Customers
Customer Delivery Order Sales Invoice
Amount (Rp)
Recording Client's SHIPPING POINT –
Codes No. Date No. Date Date Recording Date
YANG DICATAT
TANGGAL DO

DICATAT
DENGAN
TANGGAL PADA
GL PIUTANG

Prepared by: Reviewed by: Schedule: Index:

Sales Cut-Off P .1 .1
Date: Date:
 K A P "T aru m an ag ara & R e k an "
J akarta

Client : PT. Porindo Maju Mekanikal

Period : December 31' 2018
Customer Delivery Order Sales Invoice Recording Client's
Customers Amount (Rp)
Codes No. Date No. Date Date Recording Date

PT COBALION

008 27/12/18

136/DES/18 27/12/18

27/12/18

RP. 68,700,000

136/001/12/18 27/12/18

Prepared by: Reviewed by: Schedule: Index:

Sales Cut-Off P .1 .1
Date: Date:
 K A P "T aru m an ag ara & R e k an "
J akarta

Client : PT. Porindo Maju Mekanikal

Period : December 31' 2018
Customer Delivery Order Sales Invoice Recording Client's
Customers Amount (Rp)
Codes No. Date No. Date Date Recording Date
PT. Cobalion 008 136/Des/18 27/12/18 136/001/12/18 27/12/18 68.700.000 27/12/18 27/12/18

Prepared by: Reviewed by: Schedule: Index:

Sales Cut-Off P .1 .1
Date: Date:
 K A P "T aru m an ag ara & R e k an "
J akarta

Client : PT. Porindo Maju Mekanikal

Period : December 31' 2018
Customer Delivery Order Sales Invoice Recording Client's
Customers Amount (Rp)
Codes No. Date No. Date Date Recording Date
PT. Cobalion 008 136/Des/18 27/12/18 136/001/12/18 27/12/18 68.700.000 27/12/18 27/12/18

PT. Zynga 004 137/Des/18 29/12/18 137/003/12/18 29/12/18 90.000.000 29/12/18 29/12/18

Prepared by: Reviewed by: Schedule: Index:

Sales Cut-Off P .1 .1
Date: Date:
 K A P "T aru m an ag ara & R e k an "
J akarta

Client : PT. Porindo Maju Mekanikal

Period : December 31' 2018
Customer Delivery Order Sales Invoice Recording Client's
Customers Amount (Rp)
Codes No. Date No. Date Date Recording Date
PT. Cobalion 008 136/Des/18 27/12/18 136/001/12/18 27/12/18 68.700.000 27/12/18 27/12/18

PT. Zynga 004 137/Des/18 29/12/18 137/003/12/18 29/12/18 90.000.000 29/12/18 29/12/18

PT. Cobalion 008 138/Des/18 29/12/18 138/008/12/18 29/12/18 108.240.000 29/12/18 Not yet
recorded

Prepared by: Reviewed by: Schedule: Index:

Sales Cut-Off P .1 .1
Date: Date:
 K A P "T aru m an ag ara & R e k an "
J akarta

Client : PT. Porindo Maju Mekanikal

Period : December 31' 2018
Customer Delivery Order Sales Invoice Recording Client's
Customers Amount (Rp)
Codes No. Date No. Date Date Recording Date
PT. Cobalion 008 136/Des/18 27/12/18 136/001/12/18 27/12/18 68.700.000 27/12/18 27/12/18

PT. Zynga 004 137/Des/18 29/12/18 137/003/12/18 29/12/18 90.000.000 29/12/18 29/12/18

PT. Cobalion 008 138/Des/18 29/12/18 138/008/12/18 29/12/18 108.240.000 29/12/18 Not yet
recorded

PT. Willow 007 001/Jan/19 02/01/19 001/006/01/19 07/01/19 57.600.000 02/01/19 02/01/19

Prepared by: Reviewed by: Schedule: Index:

Sales Cut-Off P .1 .1
Date: Date:
 K A P "T aru m an ag ara & R e k an "
J akarta

Client : PT. Porindo Maju Mekanikal

Period : December 31' 2018
Customer Delivery Order Sales Invoice Recording Client's
Customers Amount (Rp)
Codes No. Date No. Date Date Recording Date
PT. Cobalion 008 136/Des/18 27/12/18 136/001/12/18 27/12/18 68.700.000 27/12/18 27/12/18

PT. Zynga 004 137/Des/18 29/12/18 137/003/12/18 29/12/18 90.000.000 29/12/18 29/12/18

PT. Cobalion 008 138/Des/18 29/12/18 138/008/12/18 29/12/18 108.240.000 29/12/18 Not yet
recorded

PT. Willow 007 001/Jan/19 02/01/19 001/006/01/19 07/01/19 57.600.000 02/01/19 02/01/19

PT. Deniro 005 002/Jan/19 03/01/19 002/004/01/19 09/01/19 155.000.000 03/01/19 03/01/19

Prepared by: Reviewed by: Schedule: Index:

Sales Cut-Off P .1 .1
Date: Date:
 K A P "T aru m an ag ara & R e k an "
J ak arta

Client : PT. Porindo Maju Mekanikal

Period : December 31' 2018
Customer Delivery Order Sales Invoice Recording Client's
Customers Amount (Rp)
Codes No. Date No. Date Date Recording Date
PT. Cobalion 008 136/Des/18 27/12/18 136/001/12/18 27/12/18 68.700.000 27/12/18 27/12/18

PT. Zynga 004 137/Des/18 29/12/18 137/003/12/18 29/12/18 90.000.000 29/12/18 29/12/18

PT. Cobalion 008 138/Des/18 29/12/18 138/008/12/18 29/12/18 108.240.000 29/12/18 Not yet
recorded

Vo Vo

S ale s C ut - O ff

PT. Willow 007 001/Jan/19 02/01/19 001/006/01/19 07/01/19 57.600.000 02/01/19 02/01/19

PT. Deniro 005 002/Jan/19 03/01/19 002/004/01/19 09/01/19 155.000.000 03/01/19 03/01/19

PT. Munak 006 003/Jan/19 03/01/19 003/005/01/19 12/01/19 45.000.000 03/01/19 03/01/19

Syarat penjualan perusahaan adalah FOB Shipping Point. Berdasarkan syarat ini, transaksi penjualan oleh perusahaan harus dicatat
pada saat barang dikirim yaitu sesuai tanggal surat jalan.

PT. Cobalion
Penjualan tanggal 29 Desember 2017 belum dicatat perusahaan. AJE untuk penjualan yang belum dicatat lihat AJE 15 (EE.1) dalam
Konfirmasi Piutang Dagang.

Vo = Vouched to Sales Invoice & Delivery Order

VoL = Vouched to Ledger

Prepared by: Reviewed by: Schedule: Index:

Sales Cut-Off P .1 .1
Date: Date:
 PROSEDUR ALTERNATIF :
SUBSEQUENT RECEIPT
 PEMERIKSAAN TERHADAP PENERIMAAN KAS SETELAH TANGGAL 31 DESEMBER 2018 HINGGA
JANUARI 2019
• Siapkan Supporting Schedule Subsequent Receipt
• Isi Nama Klien yang di audit – PT Porindo Maju Mekanikal
• Isi Periode Audit – 31 Desember 2018
• Isi Schedule dengan nama Subsequent Receipt dan Index E.1.2
• Lihat halaman 19, tabel kedua
 K A P "T aru m an ag ara & R e k an "
J ak arta
Client : PT. Porindo Maju Mekanikal
Period : December 31' 2018
Kode Saldo per Audit Tanggal Penerimaan
Nama Pelanggan No. Bukti % Penerimaan
Pelanggan 31/12/18 (Rp) Penerimaan 01/01/19-31/01/19 (Rp)

Vo = Vouched to Cash Receipt 01/01/19 - 31/01/19

E.1 = Agreed to Balance per Audit 31/12/18
L = Agreed to Sub Ledger 01/01/19 - 31/01/19
Co = Calculation Verified

Prepared by: Reviewed by: Schedule: Index:

Subsequent Receipts E .1 .1
Date: Date:
 K A P "T aru m an ag ara & R e k an "
J akarta
Client : PT. Porindo Maju Mekanikal
Period : December 31' 2018
Kode Saldo per Audit Tanggal Penerimaan
Nama Pelanggan No. Bukti % Penerimaan
Pelanggan 31/12/18 (Rp) Penerimaan 01/01/19-31/01/19 (Rp)

DILUNASI SMUA:
PT LUNATIC 153,420,000
153,420,000 X 100%
003

MASUKKAN
DIISI DARI TOP JUMLAH
SCHEDULE T/R: PELUNASAN
SALDO PER AUDIT Rp. 153,420,000
Rp. 153,420,000
Vo = Vouched to Cash Receipt 01/01/19 - 31/01/19
E.1 = Agreed to Balance per Audit 31/12/18 8/1/19
BBM 06/I L = Agreed to Sub Ledger 01/01/19 - 31/01/19
Co = Calculation Verified

Prepared by: Reviewed by: Schedule: Index:

Subsequent Receipts E .1 .1
Date: Date:
 K A P "T aru m an ag ara & R e k an "
J akarta
Client : PT. Porindo Maju Mekanikal
Period : December 31' 2018
Kode Saldo per Audit Tanggal Penerimaan
Nama Pelanggan No. Bukti % Penerimaan
Pelanggan 31/12/18 (Rp) Penerimaan 01/01/19-31/01/19 (Rp)
PT. Lunatic 003 153.420.000 BBM 06/I 08/01/19 153.420.000 100%

Vo = Vouched to Cash Receipt 01/01/19 - 31/01/19

E.1 = Agreed to Balance per Audit 31/12/18
L = Agreed to Sub Ledger 01/01/19 - 31/01/19
Co = Calculation Verified

Prepared by: Reviewed by: Schedule: Index:

Subsequent Receipts E .1 .1
Date: Date:
 K A P "T aru m an ag ara & R e k an "
J akarta
Client : PT. Porindo Maju Mekanikal
Period : December 31' 2018
Kode Saldo per Audit Tanggal Penerimaan
Nama Pelanggan No. Bukti % Penerimaan
Pelanggan 31/12/18 (Rp) Penerimaan 01/01/19-31/01/19 (Rp)
PT. Lunatic 003 153.420.000 BBM 06/I 08/01/19 153.420.000 100%
PT. Zynga 004 190.000.000 BBM 07/I 09/01/19 190.000.000 100%

Vo = Vouched to Cash Receipt 01/01/19 - 31/01/19

E.1 = Agreed to Balance per Audit 31/12/18
L = Agreed to Sub Ledger 01/01/19 - 31/01/19
Co = Calculation Verified

Prepared by: Reviewed by: Schedule: Index:

Subsequent Receipts E .1 .1
Date: Date:
 K A P "T aru m an ag ara & R e k an "
J akarta
Client : PT. Porindo Maju Mekanikal
Period : December 31' 2018
Kode Saldo per Audit Tanggal Penerimaan
Nama Pelanggan No. Bukti % Penerimaan
Pelanggan 31/12/18 (Rp) Penerimaan 01/01/19-31/01/19 (Rp)
PT. Lunatic 003 153.420.000 BBM 06/I 08/01/19 153.420.000 100%
PT. Zynga 004 190.000.000 BBM 07/I 09/01/19 190.000.000 100%

PT. Deniro 005 314.576.000 BBM 01/I 02/01/19 314.576.000 100%

Vo = Vouched to Cash Receipt 01/01/19 - 31/01/19

E.1 = Agreed to Balance per Audit 31/12/18
L = Agreed to Sub Ledger 01/01/19 - 31/01/19
Co = Calculation Verified

Prepared by: Reviewed by: Schedule: Index:

Subsequent Receipts E .1 .1
Date: Date:
 K A P "T aru m an ag ara & R e k an "
J akarta
Client : PT. Porindo Maju Mekanikal
Period : December 31' 2018
Kode Saldo per Audit Tanggal Penerimaan
Nama Pelanggan No. Bukti % Penerimaan
Pelanggan 31/12/18 (Rp) Penerimaan 01/01/19-31/01/19 (Rp)
PT. Lunatic 003 153.420.000 BBM 06/I 08/01/19 153.420.000 100%
PT. Zynga 004 190.000.000 BBM 07/I 09/01/19 190.000.000 100%

PT. Deniro 005 314.576.000 BBM 01/I 02/01/19 314.576.000 100%

PT. Munak 006 90.000.000 BBM 12/I 15/01/19 90.000.000 100%

Vo = Vouched to Cash Receipt 01/01/19 - 31/01/19

E.1 = Agreed to Balance per Audit 31/12/18
L = Agreed to Sub Ledger 01/01/19 - 31/01/19
Co = Calculation Verified

Prepared by: Reviewed by: Schedule: Index:

Subsequent Receipts E .1 .1
Date: Date:
 K A P "T aru m an ag ara & R e k an "
J akarta
Client : PT. Porindo Maju Mekanikal
Period : December 31' 2018
Kode Saldo per Audit Tanggal Penerimaan
Nama Pelanggan No. Bukti % Penerimaan
Pelanggan 31/12/18 (Rp) Penerimaan 01/01/19-31/01/19 (Rp)
PT. Lunatic 003 153.420.000 BBM 06/I 08/01/19 153.420.000 100%
PT. Zynga 004 190.000.000 BBM 07/I 09/01/19 190.000.000 100%

PT. Deniro 005 314.576.000 BBM 01/I 02/01/19 314.576.000 100%

PT. Munak 006 90.000.000 BBM 12/I 15/01/19 90.000.000 100%

PT. Cobalion 008 266.065.000 BBM 03/I 05/01/19 266.065.000 100%

Vo = Vouched to Cash Receipt 01/01/19 - 31/01/19

E.1 = Agreed to Balance per Audit 31/12/18
L = Agreed to Sub Ledger 01/01/19 - 31/01/19
Co = Calculation Verified

Prepared by: Reviewed by: Schedule: Index:

Subsequent Receipts E .1 .1
Date: Date:
 K A P "T aru m an ag ara & R e k an "
J ak arta

Client : PT. Porindo Maju Mekanikal

Period : December 31' 2018
Kode Saldo per Audit Tanggal Penerimaan
Nama Pelanggan No. Bukti % Penerimaan
Pelanggan 31/12/18 (Rp) Penerimaan 01/01/19-31/01/19 (Rp)
PT. Lunatic 003 153.420.000 BBM 06/I 08/01/19 53.420.000 100%
PT. Zynga 004 190.000.000 BBM 07/I 09/01/19 190.000.000 100%
E.1 Vo Vo L Co
PT. Deniro 005 314.576.000 BBM 01/I 02/01/19 314.576.000 100%

PT. Munak 006 90.000.000 BBM 12/I 15/01/19 90.000.000 100%

PT. Cobalion 008 266.065.000 BBM 03/I 05/01/19 266.065.000 100%

PT. Raydric 009 223.173.900 BBM 15/I 17/01/19 223.173.900 100%

Kami telah memeriksa penerimaan dari pelanggan dari tanggal 01/01/19 - 31/01/19 yang berkaitan dengan transaksi selama tahun
2017 dan berdasarkan bukti-bukti yang ada dapat disimpulkan bahwa saldo masing-masing pelanggan per 31 Desember 2018 telah
dicatat dengan benar.

Vo = Vouched to Cash Receipt 01/01/19 - 31/01/19

E.1 = Agreed to Balance per Audit 31/12/18
L = Agreed to Sub Ledger 01/01/19 - 31/01/19
Co = Calculation Verified

Prepared by: Reviewed by: Schedule: Index:

Subsequent Receipts E .1 .1
Date: Date:
  PENJUALAN 2 UNIT POMPA AIR
PANASONIC TGL 15/12/18

TERDAPAT  DIJUAL DENGAN HARGA POKOK

PENJUALAN (HPP)
PENJUALAN
KEPADA  PENJUALAN TERSEBUT MENDAPAT
POTONGAN TUNAI 20%
KARYAWAN
 KARYAWAN AKAN MEMBAYAR PADA
BULAN BERIKUTNYA DENGAN DIPOTONG
GAJI
 HARGA HPP TOTAL
POMPA AIR PANASONIC 2 UNIT 4.100.500 8.201.000
DISCOUNT 20% - POTONGAN TUNAI 6.560.800
(BERLAKU SEPERTI RABAT, LANGSUNG MENGURANGI HARGA JUAL)

ju rn a l S e h a ru s n y a
EMPLOYEE RECEIVABLE 7.216.880
VAT OUT 656.080
SALES 6.560.800

COGS 8.201.000

TERDAPAT MI - POMPA AIR PANASONIC - 8.201.000

PENJUALAN HARGA POKOK PENJUALAN

HARGA JUAL ( 80% X 4,100,500 )
4.100.500
3.280.400

KEPADA
KARYAWAN
JU RNAL KLI EN
EMPLOYEE RECEIVABLE 6.560.800
SALES DISCOUNT 1.640.200
MI - POMPA AIR PANASONIC 8.201.000

AJ E 1 9 - P ENYES UAI AN

EMPLO YEE RECEI VAB LE 656.080

CO GS 8 .2 0 1 .0 0 0
S ALES 6.5 6 0.8 00
V AT O UT 6 5 6.0 80
S ALES DI S CO UNT 1.6 4 0.2 00
  Siapkan TOP SCHEDULE SALES
 Isi Nama Klien yang di audit – PT Porindo Maju

SIAPKAN Mekanikal
 Isi Periode Audit – 31 Desember 2018

TOP  Isi Schedule dengan nama SALES dan Index P 1

 ISI Dengan deskripsi dan balance per book sesuai T/B
2018 pada halaman 8:
SCHEDULE  Gross Sales
 Sales Discount

SALES  Sales Return & Allowances

 SIAPKA
N TOP
SCHED
Lihat hal 8 ULE
SALES

Di isi dengan jurnal penyesuaian yang telah dibuat

 K A P "T a ru m a n a g a ra & R eka n "
J akarta

Client : PT. Porindo Maju Mekanikal

Period : December 31' 2018
Acc. WP Balance Per Book PARE Balance Per Audit Prior Year's Balance
Description
No. Reff 31/12/18 (Rp) Dr (Rp) Cr (Rp) 31/12/18 (Rp) 31/12/17 (Rp)
09001 Gross Sales 26.500.000.000 # 834.000 26.605.794.800 < 10.215.725.000
# 98.400.000
# 6.560.800

09002 Sales Discounts (187.321.500) # 1.640.200 (185.681.300) < (20.431.450)

09003 Sales Returns and T /B '18 T /B '17

Allowances (512.333.000) 16 49.206.000 (561.539.000) < (102.157.250)

25.800.345.500 49.206.000 107.435.000 25.858.574.500 < 10.093.136.300

^ ^ ^ ^ ^

to A 3 (W PL)

Kesimpulan:
Berdasarkan hasil pemeriksaan yang dijalankan sesuai dengan prosedur audit yang tercantum dalam program audit dari Penjualan, kami berpendapat
bahwa saldo Penjualan PT. Porindo Maju Mekanikal per 31 Desember 2018 telah disajikan secara wajar.

Finding
Adanya penjualan ke manajer tetapi dicatat sebagai berikut :
J klien: Employee Receivable Rp 6.560.800
Sales Discount Rp 1.640.200
Merchandise Inventory - Pompa Air panasonic Rp 8.201.000

Audit : Employee Receivable Rp 7.216.880

Vat Out Rp 656.080
Sales Rp 6.560.800
COGS Rp 8.201.000
Merchandise Inventory - Pompa air panasonic Rp 8.201.000

A je 19 E m p lo y e e R e c e iv a b le Rp 6 5 6 .0 8 0
CO GS Rp 8 .2 0 1 .0 0 0
S a le s Rp 6 .5 6 0 . 8 0 0 T o A .4
S a le s D is c o u n t Rp 1 .6 4 0 .2 0 0
V at O ut Rp 6 5 6 .0 8 0

T/B '18 = Agreed to Trial Balance 31/12/18

T/B '17 = Agreed to Trial Balance 31/12/17
< = Cross Footing Verified
^ = Footing Verified

Prepared by: Reviewed by: Schedule: Index:

Date: Date:
Sales P .1
  Siapkan TOP SCHEDULE COGS

SIAPKAN  Isi Nama Klien yang di audit – PT Porindo Maju

Mekanikal

TOP  Isi Periode Audit – 31 Desember 2018

 Isi Schedule dengan nama COGS dan Index P 2

SCHEDULE
 ISI Dengan deskripsi dan balance per book sesuai T/B
2018 pada halaman 8:
 Cost of Goods Sold

COGS
 K A P "T a ru m an ag ara & R ek an "
J akarta

Client
Period
Acc.
No.
: PT. Porindo Maju Mekanikal
: December 31' 2018

Description
WP
Reff.
Balance Per Book
31/12/18 (Rp) Dr (Rp)
PARE
Cr (Rp)
Balance Per Audit
31/12/18 (Rp)
Prior Year's Balance
31/12/17 (Rp)
SIAPKA
N TOP
10101 Cost of Goods Sold 20.115.123.750 T / B

20.115.123.750
^ ^ ^ ^ ^

to A 3 (W PL )
SCHED
Lihat hal 8 Kesimpulan:
Berdasarkan hasil pemeriksaan yang dijalankan sesuai dengan prosedur audit yang tercantum dalam program audit dari Harga Pokok Penjualan,
ULE
COGS
kami berpendapat bahwa saldo Harga Pokok Penjualan PT. Porindo Maju Mekanikal per 31 Desember 2018 telah disajikan secara wajar.

T/B = Agreed to Trial Balance 31/12/18

< = Cross Footing Verified
^ = Footing Verified

Prepared by: Reviewed by: Schedule: Index:

Date: Date:
Cost of Goods Sold P .2

Di isi dengan jurnal penyesuaian yang telah dibuat

 K A P "T a ru m a n a g ara & R e k an "
J akarta

Client : PT. Porindo Maju Mekanikal

Period : December 31' 2018
Acc. WP Balance Per Book PARE Balance Per Audit Prior Year's Balance
Description
No. Reff. 31/12/18 (Rp) Dr (Rp) Cr (Rp) 31/12/18 (Rp) 31/12/17 (Rp)
10101 Cost of Goods Sold 20.115.123.750 T / B # 82.000.000 # 41.005.000 20.164.319.750 < 7.858.250.000
# 8.201.000

20.115.123.750 90.201.000 41.005.000 20.164.319.750 < 7.858.250.000

^ ^ ^ ^ ^

to A 3 (W PL)

Kesimpulan:
Berdasarkan hasil pemeriksaan yang dijalankan sesuai dengan prosedur audit yang tercantum dalam program audit dari Harga Pokok Penjualan,
kami berpendapat bahwa saldo Harga Pokok Penjualan PT. Porindo Maju Mekanikal per 31 Desember 2018 telah disajikan secara wajar.

T/B = Agreed to Trial Balance 31/12/18

< = Cross Footing Verified
^ = Footing Verified

Prepared by: Reviewed by: Schedule: Index:

Date: Date:
Cost of Goods Sold P .2
GOODLUCK