Nama : Cherry Vantica

NIM : 201950336
Jadwal Kelas : Sabtu 13.30
 WP Balance per Book PAJE/PRJE
Acc # Descriptions
Index 31 Desember 2020 Debit
1001 Petty Cash-IDR C1 7,500,000

1002 Petty Cash-USD C2 26,280,000

1003 Cash in Bank-IDR C3 74,500,000

1004 Cash in Bank-USD C4 179,160,000

287,440,000 -

Prepared by (date) Reviewed by (date) Schedule Description

Top Shedule Cash and Cash Equivalent
 PAJE/PRJE Audited Balance Audited Balance
Credit 31 Desember 2020 31 Desember 2019
7,500,000

180,000 26,100,000

74,500,000

179,160,000

180,000 287,260,000

Description Indeks
e Cash and Cash Equivalent C
 PT CVA
Berita Acara Perhitungan Kas
Per 31 December 2020
PERHITUNGAN KAS
Uang tunai IDR Rp 8,700,000
Uang tunai USD $ 1,450
Penerimaan s/d 3 Jan 2021 -Rp 1,200,000
Pengeluaran s/d 3 Jan 2021 $ 350

Jumlah perhitungan kas Rp 7,500,000

$ 1,800 Rp 26,100,000
Jumlah Rp 33,600,000

KAS MENURUT CATATAN

Jumlah di trial balance 31 des 2020 Rp 7,500,000
Rp 26,280,000
Jumlah Rp 33,780,000

SELISIH OPNAME Rp 180,000

JURNAL

Cash on hand Rp 180,000

Other income Rp 180,000
 WP Balance per Book PAJE/PRJE
Acc # Descriptions
Index 31 Desember 2020 Debit
Accounts Receivable 1,190,131,000

Prepared by (date) Reviewed by (date) Schedule Description

SS (31 desember 2020) Top schedule, Account receivables
 PAJE/PRJE Audited Balance Audited Balance
Credit 31 Desember 2020 31 Desember 2019
15,711,000 1,174,420,000 980,000,000

Description Indeks
le, Account receivables B
 Nama pelanggan Nilai Faktur Tanggal Terima Pelanggan Tanggal Jurnal

115,000,000 27 Des 20 26-Dec-20

65,000,000 29 Des 20 27-Dec-20
75,000,000 31 Des 20 26-Dec-20
80,000,000 31 Des 20 26-Dec-20
70,000,000 4-Jan-21 4-Jan-21
95,000,000 5-Jan-21 4-Jan-21
155,000,000 6-Jan-21 4-Jan-21

ENTRY
1) Cash in bank - BCA 10,000,000
Accounts Receivable

2) Sales discount 2,600,000

Accounts Receivable

3) Other Expense - Foreign Exchange Loss 3,111,000

Accounts Receivable
Property included
Property included
Property included
Property included
Property included
Property included
Property included

10,000,000

2,600,000

3,111,000
 WP Balance per Book PAJE/PRJE
Acc # Descriptions
Index 31 Desember 2020 Debit
130000 Jaket Kulit C1 248,900,000 19,000,000
Jaket Parasut C2 260,050,000 -
Jaket Sport C3 95,000,000 -
Jaket Hoodie C4 115,940,000 31,000,000
Jaket Parka C5 188,700,000 -
908,590,000

Prepared by (date) Reviewed by (date) Schedule Description

 PAJE/PRJE Audited Balance Audited Balance
Credit 31 Desember 2020 31 Desember 2019
- 267,900,000
- 260,050,000
25,000,000 70,000,000
- 146,940,000
- 188,700,000
933,590,000

Description Indeks
PT MASKULIN

Daftar persediaan PT. Maskulin per 31 Desember 2020

Kode Produk Jenis Persediaan Unit (pcs) Biaya Perolehan Pe

KLT Jaket Kulit 262 950,000
PST Jaket Parasut 1,486 175,000
SPR Jaket Sport 380 250,000
HDI Jaket Hoodie 748 155,000
PRK Jaket Parka 629 300,000
Jumlah

Perhitungan fisik atas persediaan tanggal 3 Januari 2021

Kode Produk Jenis Pesediaan Unit Difference

KLT Jaket Kulit 282 20
PST Jaket Parasut 1786 300
SPR Jaket Sport 280 -100
HDI Jaket Hoodie 948 200
PRK Jaket Parka 629 -

Beberapa pcs jaket yang kondisinya rusak/cacat

Jenis Persediaan Unit Rusak Biaya Jumlah Biaya

Jaket Kulit 10 950,000 9,500,000
Jaket Parasut 5 175,000 875,000
Jaket Sport 3 250,000 750,000
Jaket Hoodie 5 155,000 775,000
Jaket Parka 3 300,000 900,000
26 Jumlah keseluruhan biaya 12,800,000

Jaket kulit
Company record
Cost of sales Rp 9,500,000,000
Inventory Rp 9,500,000,000
Account Receivables Rp 11,875,000,000
Sales Rp 11,875,000,000

Should be
Inventory Rp 9,500,000,000
Cost of sales Rp 9,500,000,000
sales return Rp 11,875,000,000
Accounts Receivables Rp 11,875,000,000

Adjustment
Inventory Rp 19,000,000,000
Cost of sales Rp 19,000,000,000

sales retun Rp 23,750,000,000

accounts receivable Rp 23,750,000,000

Jaket Prasut
No entry
Total Biaya
248,900,000
260,050,000
95,000,000
115,940,000
188,700,000
908,590,000