tugas 2 (REVISI)
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Transcript of tugas 2 (REVISI)
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PT. Usaha BersamaAging Schedule
12/31/2015
Dalam Ribuan
No. Nama Pelanggan Balance per bank Not Due Past Due
Jan-30 31-60 61-90 >90
1 PT. RN 33!66"1#!#1$ 0 1%!#%& 0 0
" PT. '(T) 1#!3%10 1"!616 $!&"$ 0 0
3 PT. J)*) 3!&&$3!&&$ 0 0 0 0
% PT. +')T) "%!90013!$00 %!$00 900 6!000 0
$ ,. )RND) 1%!0000 0 0 0 1%!000
6 PT. NDR) "&!&$01"!$00 0 0 1$!"$0 0
Balance Book 1""!%"# %#!$90 Rp1&!116 "1!%&" Rp"1!"$0 Rp1%!000
PRJ( - 1 /sclasscaton PT RN --> PT '(T)-1$!"#$ -1$!"#$
1$!"#$ 1$!"#$
P)J( - 1 2erstate4 PT NDR) -%$0 -%$0
P)J( - 3 2erstate4 PT +')T) -13!$00 -13!$00
P)J( -% +rtten 2 ,. )rn4a -1%!000 -1%!000
P)J( -$ 5n4erstate4 PT RN "1!&$0 "1!&$0
Balance per )u4t 116!""# $6!390 1&!116 "1!%&" "1!"$0 0
0.0$ 0.10 0."0 0.30 0.$0
)lloance per )u4t 1$!"01 "!#"0 1!&1" %!"9% 6!3&$ 0
NR o )R 101!0"#
)lloance or Ba4 Debt 33!000
+rte 2 ,.)rn4a -1%!000
Balance (n4ng )ter +rte 2 19!000 7B228
P)J( )lloance or Ba4 Debt -3!#00 7P)J( - )DD T2
Balance per )u4t 1$!"01 7)5DT
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'ucent ,ollecton Remanks
"0!000
10!"$0
%!600 Reportng Derent
Bankrupc:
Reportng Derent
3%!#$0
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Analisis PAJE
No. Audit Finding Actual Recorded by Client Should Be PAJE
1 misclassfcationA/R - PT RINI 15,285 A/R - PT SETIA 15,285 A/R - PT SETIA
Sales 15,285 Sales 15,285 A/R - PT RINI
2 Overstated A/RA/R - PT INRIA 12,5!! A/R - PT INRIA 12,!5! Sales
Sales 12,5!! Sales 12,!5! A/R -PT INRIA
" Overstated Pa#ment
$as% &,85! $as% &,'(" disco)nt
A/R - PT *A+A &,85! isco)nt 15& $as%
A/R - PT *A+A &,85!
overstated A/R
A/R - PT ISATA 1",5!! no entr# sales
sales 1",5!! A/R - PT ISATA
5 .rite o no entr# Allo.ance 0or ad et 1,!!! Allo.ance 0or ad et
A/R 1,!!! A/R
' 3nderstated A/Rno entr# A/R - PT RINI 21,&5! A/R - PT RINI
Sales 21,&5! Sales
&no entr# Allo.ance 0or ad et ",8!! Allo.ance 0or ad et
ad et Recover# ",8!! ad et Recover#
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15,285
15,285
5!
5!
15&
15&
1",5!! 4ross 6et%od7
1",5!!
1,!!!
1,!!!
21,&5!
21,&5!
",8!!
",8!!
