PENYESUAIAN

PER BUKU 31/12/2003 Dr

Inventory 719,647
Cost of Goods Sold 1,742,503 9,928
15,481

KETERANGAN
adanya penyesuaian sebesar 15,481 yang berasal dari Assignment #8, Receiving log 12-1
Cost of Goods Sold 15,481
Account Payable
PENYESUAIAN
Cr PER AUDIT 31/12/2003
9,928 709,719
1,767,912

signment #8, Receiving log 12-12

15,481
 PER BUKU PENYESUAIAN
31/12/2003 Dr Cr
Oils
#A601 Lemon 40,061 1,000
#A603 Lemon 38,938 -
#A608 Lemon 51,667 -
#R315 Apple 22,522 -
#R320 Apple 6,768 -
#Q291 Magnolia 9,082 -
Total Oils 169,038 -
Cremes -
#H84 Hand Creme 59,047 -
#F60 Face Creme 55,780 -
Total Cremes 114,827
Lotions -
#L612 Moisturizing 70,848 8,928
#L940 Skin Tone 53,136 -
#L818 Smoothing 8,064 -
Total Lotions 132,048
Colognes -
#E801 L'Eau de Pomme 66,816 -
#E802 L'Eau de Abricot 30,067 -
#E803 L'Eau de Teint 61,248 -
#E804 L'Eau de Chevrefuille 32,294 -
#E805 L'Eau de Jasmine 25,056 -
#E806 L'Eau de Citron 33,408 -
#E807 L'Eau de Rose 54,845 -
Total Colognes 303,734
TOTAL 719,647 9,928

JURNAL PENYESUAIAN
Cost of Goods Sold 9,928
Inventory 9,928
PER AUDIT
31/12/2003

39,061 <
38,938 <
51,667 <
22,522 <
6,768 <
9,082 <
168,037 <

59,047 <
55,780 <
114,827 <

61,920 <
53,136 <
8,064 <
123,120

66,816 <
30,067 <
61,248 <
32,294 <
25,056 <
33,408 <
54,845 <
303,734 <
709,718
 REF. Keterangan
oil #A601-Lemon oil C-1 2002 Beginning bal.
Cash Voucher 2003 1-24
Cash Voucher 2003 12-35
#A603-Lemon oil C-1 2002 Beginning bal.
Cash Voucher 2003 1-24
#A608-Lemon oil C-1 2002 Beginning bal.
Cash Voucher 2003 1-24
#R315-4 oz. Apple Oil C-1 2002 Beginning bal.
Cash Voucher 2003 6-34
#R320-6 oz. Apple Oil C-1 2002 Beginning bal.
Cash Voucher 2003 6-34
#Q291-8 oz. Magnolia Oil C-1 2002 Beginning bal.
Cash Voucher 2003 6-34
crème #H84-4 oz. Hand Crème C-1 2002 Beginning bal.
Cash Voucher 2003 5-21
Cash Voucher 2003 12-21
#F60-4 oz. Face Crème C-1 2002 Beginning bal.
Cash Voucher 2003 5-21
Recieving Log** 12-12
lotion #L612-Moisturizing Lotion C-1 2002 Beginning bal.
Cash Voucher 2003 03-09
#L940-Skin Tone Lotion C-1 2002 Beginning bal.
Cash Voucher 2003 12-21
Cash Voucher 2003 03-09
#L818-Smoothing Lotion C-1 2002 Beginning bal.
Cash Voucher 2003 1-24
Cash Voucher 2003 03-09
cologne #E801-L'Eau de Pomme C-1 2002 Beginning bal.
Cash Voucher 2003 9-14
#E802-L'Eau de Abricot C-1 2002 Beginning bal.
Cash Voucher 2003 9-14
#E803-L'Eau de Teint C-1 2002 Beginning bal.
Cash Voucher 2003 9-14
Cash Voucher 2003 9-20
#E804-L'Eau de Chevrefuille C-1 2002 Beginning bal.
Cash Voucher 2003 9-14
#E805-L'Eau de Jasmine C-1 2002 Beginning bal.
Cash Voucher 2003 9-14
#E806-L'Eau de Citron C-1 2002 Beginning bal.
 Cash Voucher 2003 9-14
Cash Voucher 2003 9-20
#E807-L'Eau de Rose C-1 2002 Beginning bal.
Cash Voucher 2003 6-34

*SELURUH SALDO C-1 2003 SUDAH COCOK DENGAN DOKUMEN HITUNG FISIK (C-2

**DARI DOKUMEN RECEIVING LOG 2003 DI ASSIGNMENT #8

 COST OF GOODS AVAILABLE FOR SALE 31/12/2003
Oz./Bottle QTY (cases) Bottle (24/Case) Total Oz. Cost/Unit TOTAL Oz./Bottle
2 372 8,928 17,856 2.50 /oz. 44,640 2
2 600 14,400 28,800 2.60 /oz. 74,880 2
2 100 2,400 4,800 2.39 /oz. 11,480 2
4 146 3,504 14,016 2.50 /oz. 35,040 4
4 400 9,600 38,400 2.60 /oz. 99,960 4
6 104 2,496 14,976 2.50 /oz. 37,440 6
6 400 9,600 57,600 2.60 /oz. 149,760 6
4 114 2,736 10,944 2.25 /oz. 24,624 4
4 400 9,600 38,400 2.30 /oz. 88,320 4
6 25 600 3,600 2.25 /oz. 8,100 6
6 200 4,800 28,800 2.35 /oz. 67,680 6
8 231 5,544 44,352 2.11 /oz. 93,583 8
8 100 2,400 19,200 2.20 /oz. 42,240 8
4 613 14,720 4.00 /Btl. 58,880 4
4 580 13,920 4.17 /Btl. 58,000 4
4 400 9,600 4.17 /Btl. 40,000 4
4 580 13,920 4.25 /Btl. 59,160 4
4 600 14,400 4.30 /Btl. 61,920 4
4 150 3,600 4.30 /Btl. 15,480 4
8 740 17,760 3.00 /Btl. 53,280 8
8 200 4,800 3.60 /Btl. 17,280 8
8 758 18,192 2.86 /Btl. 52,029 8
8 800 19,200 3.60 /Btl. 69,120 8
8 500 12,000 3.60 /Btl. 43,200 8
8 784 18,816 2.73 /Btl. 51,368 8
8 1,200 28,800 3.20 /Btl. 92,160 8
8 200 4,800 3.20 /Btl. 15,360 8
8 190 4,560 36,480 2.80 /oz. 102,144 8
8 200 4,800 38,400 2.90 /oz. 111,360 8
8 98 2,340 18,720 2.80 /oz. 52,416 8
8 100 2,400 19,200 2.90 /oz. 55,680 8
8 109 2,616 20,928 2.80 /oz. 58,598 8
8 100 2,400 19,200 2.90 /oz. 55,680 8
8 120 2,880 23,040 2.90 /oz. 66,816 8
8 50 1,200 9,600 2.80 /oz. 26,880 8
8 100 2,400 19,200 2.90 /oz. 55,680 8
8 43 1,020 8,160 2.80 /oz. 22,848 8
8 80 1,920 15,360 2.90 /oz. 44,544 8
8 63 1,500 12,000 2.80 /oz. 33,600 8
 8 160 3,840 30,720 2.90 /oz. 89,088 8
8 120 2,880 23,040 2.90 /oz. 66,816 8
8 110 2,640 21,120 2.80 /oz. 59,136 8
8 200 4,800 38,400 2.90 /oz. 111,360 8
TOTAL COST OF GOODS AVAILABLE FOR SALE 2,477,630

HITUNG FISIK (C-2)

 ENDING INVENTORY 31/12/2003
QTY (cases) Bottle (24/Case) Total Oz. Cost/Unit TOTAL
0 0 2.50 /oz. 0<
221 5,304 10,608 2.60 /oz. 27,581 <
100 2,400 4,800 2.39 /oz. 11,480 <
0 0 0 2.50 /oz. 0<
156 3,744 14,976 2.60 /oz. 38,938 <
0 0 0 2.50 /oz. 0<
138 3,312 19,872 2.60 /oz. 51,667 <
0 0 0 2.25 /oz. 0<
102 2,448 9,792 2.30 /oz. 22,522 <
0 0 0 2.25 /oz. 0<
20 480 2,880 2.35 /oz. 6,768 <
0 0 0 2.11 /oz. 0<
21.5 516 4,128 2.20 /oz. 9,082 <
0 4.00 /Btl. 0<
190 4,560 4.17 /Btl. 19,015 <
400 9,600 4.17 /Btl. 40,032 <
0 4.25 /Btl. 0<
390.5 9,372 4.30 /Btl. 40,300 <
150 3,600 4.30 /Btl. 15,480 <
620 14,880 3.00 /Btl. 44,640 <
200 4,800 3.60 /Btl. 17,280 <
0 0 2.86 /Btl. 0<
115 2,760 3.60 /Btl. 9,936 <
500 12,000 3.60 /Btl. 43,200 <
0 0 2.73 /Btl. 0<
0 0 3.20 /Btl. 0<
105 2,520 3.20 /Btl. 8,064 <
0 0 0 2.80 /oz. 0<
120 2,880 23,040 2.90 /oz. 66,816 <
0 0 0 2.80 /oz. 0<
54 1,296 10,368 2.90 /oz. 30,067 <
0 0 0 2.80 /oz. 0<
0 0 0 2.90 /oz. 0<
110 2,640 21,120 2.90 /oz. 61,248 <
0 0 0 2.80 /oz. 0<
58 1,392 11,136 2.90 /oz. 32,294 <
0 0 0 2.80 /oz. 0<
45 1,080 8,640 2.90 /oz. 25,056 <
0 0 0 2.80 /oz. 0<
 0 0 0 2.90 /oz. 0<
60 1,440 11,520 2.90 /oz. 33,408 <
0 0 0 2.80 /oz. 0<
98.5 2,364 18,912 2.90 /oz. 54,845 <
TOTAL ENDING INVENTORY 709,718
COST OF GOODS SOLD 1,767,912
Vo.No Vendor Item Category Qty Disc Freight
1-24 Fruit Scents #A601-Lemon oil oil 600 Hope
1-24 Fruit Scents #A603-Lemon oil oil 400 Hope
1-24 Fruit Scents #A608-Lemon oil oil 400 Hope
1-24 Fruit Scents #L818-Smoothing Lotion lotion 1200 Hope
3-09 Fruit Juicy #L940-Skin Tone Lotion lotion 500 Chi
3-09 Fruit Juicy #L612-Moisturizing Lotion lotion 200 Chi
3-09 Fruit Juicy #L818-Smoothing Lotion lotion 200 Chi
5-21 Fruit Juicy #H84-4 oz. Hand Crème crème 580 Chi
5-21 Fruit Juicy #F60-4 oz. Face Crème crème 600 Chi
6-34 Fruit Scents #E807-L'Eau de Rose cologne 200 Hope
6-34 Fruit Scents #R315-4 oz. Apple Oil oil 400 Hope
6-34 Fruit Scents #R320-6 oz. Apple Oil oil 200 Hope
6-34 Fruit Scents #Q291-8 oz. Magnolia Oil oil 100 Hope
9-14 Fruit Scents #E801-L'Eau de Pomme cologne 200 Hope
9-14 Fruit Scents #E802-L'Eau de Abricot cologne 100 Hope
9-14 Fruit Scents #E803-L'Eau de Teint cologne 100 Hope
9-14 Fruit Scents #E806-L'Eau de Citron cologne 160 Hope
9-14 Fruit Scents #E804-L'Eau de Chevrefuille cologne 100 Hope
9-14 Fruit Scents #E805-L'Eau de Jasmine cologne 80 Hope
9-20 Fruit Scents #E803-L'Eau de Teint cologne 120 Hope
9-20 Fruit Scents #E806-L'Eau de Citron cologne 120 Hope
12-21 Fruit Juicy #L940-Skin Tone Lotion lotion 800 Chi
12-21 Fruit Juicy #H84-4 oz. Hand Crème crème 400 Chi
12-35 Fruit Scents #A601-Lemon Oil oil 100 Hope
TOTAL
Cost/Case Freight Cost Total Cost Amount
120.8 4 124.8 74,880 <
245.9 4 249.9 99,960 <
370.4 4 374.4 149,760 <
72.8 4 76.8 92,160 <
86.4 0 86.4 43,200 <
86.4 0 86.4 17,280 <
76.8 0 76.8 15,360 <
100 0 100 58,000 <
103.2 0 103.2 61,920 <
552.8 4 556.8 111,360 <
216.8 4 220.8 88,320 <
334.4 4 338.4 67,680 <
418.4 4 422.4 42,240 <
552.8 4 556.8 111,360 <
552.8 4 556.8 55,680 <
552.8 4 556.8 55,680 <
552.8 4 556.8 89,088 <
552.8 4 556.8 55,680 <
552.8 4 556.8 44,544 <
552.8 4 556.8 66,816 <
552.8 4 556.8 66,816 <
86.4 0 86.4 69,120 <
100 0 100 40,000 <
110.8 4 114.8 11,480 <
1,588,384
^
 No.Vo. QTY (CASES)COST/CASE
oil #A601-Lemon oil 1-24 600 124.8
12-35 100 114.8
#A603-Lemon oil 1-24 400 249.9
#A608-Lemon oil 1-24 400 374.4
#Q291-8 oz. Magnolia Oil 6-34 100 422.4
#R315-4 oz. Apple Oil 6-34 400 220.8
#R320-6 oz. Apple Oil 6-34 200 338.4
lotion #L612-Moisturizing Lotion 3-09 200 86.4
#L818-Smoothing Lotion 1-24 1,200 76.8
3-09 200 76.8
#L940-Skin Tone Lotion 12-21 800 86.4
3-09 500 86.4
crème #F60-4 oz. Face Crème 5-21 600 103.2
#H84-4 oz. Hand Crème 12-21 400 100.0
5-21 580 100.0
cologne #E801-L'Eau de Pomme 9-14 200 556.8
#E802-L'Eau de Abricot 9-14 100 556.8
#E803-L'Eau de Teint 9-14 100 556.8
9-20 120 556.8
#E804-L'Eau de Chevrefuille 9-14 100 556.8
#E805-L'Eau de Jasmine 9-14 80 556.8
#E806-L'Eau de Citron 9-14 160 556.8
9-20 120 556.8
#E807-L'Eau de Rose 6-34 200 556.8
TOTAL
AMOUNT PAID
74,880
11,480
99,960
149,760
42,240
88,320
67,680
17,280
92,160
15,360
69,120
43,200
61,920
40,000
58,000
111,360
55,680
55,680
66,816
55,680
44,544
89,088
66,816
111,360
1,588,384