KAP WACANA DAN

REKAN
Client : PT Sejahtera
Balance Date : 31 des 2020
Subject : Test of reasonableness - depreciation expense

WP
Code Acc. No. Description
Ref.
Acquisition Cost
I 108-01 Land
I 108-02 Building I.1
I 108-03 Transportation Equipment I.1
I 108-04 Office Equipment I.1

Total Acquisition Cost

Accumulated Depreciation
I.1 108-021 Acc Dep - Building I.1
I.1 108-031 Acc Dep - Transportation Equipment I.1

I.1 108-041 Acc Dep - Office Equipment I.1

Total accumulated Depreciation
Total net book value

^ = Footing verified

˂ = Cross footing verified

Co = Calculation verified
T/B 31/12/20 = Agreed to Trial Balance 31/12/20
T/B 31/12/19 = Agreed to Trial Balance 31/12/19
 WP No
Compiled by
Date

Reviewed by
Date
Partner
Date

Book Balance PAJE/PRJE Audited Balance

Dec 31, 2020 Dr. Cr. Dec 31, 2020
T/B 31/12/20
1,800,000,000
650,000,000
314,000,000
63,800,000

2,827,800,000

200,350,000
184,900,000

15,475,000
400,725,000
2,427,075,000
^ ^ ^ ^

to WBS
 I

Audited Balance Increase (Decrease)

Dec 31, 2019 Amount %
T/B 31/12/19
1,800,000,000
650,000,000
294,000,000
50,800,000

2,794,800,000
˂ 133,205,000
˂ Co
120,100,000

12,345,000
265,650,000
2,529,150,000
^
 KAP WACANA DAN
REKAN
Client : PT Sejahtera
Balance Date : 31 des 2020
Subject : Test of reasonableness - depreciation expense

Land

Building
Akumulasi peyusutan building
Tahun % of depreciation Depre. Exp Book Value
2010 8% 52,000,000 598,000,000
2011 8% 47,840,000 550,160,000
2012 8% 44,012,800 506,147,200
2013 8% 40,491,776 465,655,424
2014 8% 37,252,434 428,402,990
2015 8% 34,272,239 394,130,751
2016 8% 31,530,460 362,600,291
2017 8% 29,008,023 333,592,268
2018 8% 26,687,381 306,904,886
2019 8% 24,552,391 282,352,495
2020 8% 22,588,200 259,764,296
Akumulasi penyusutan per audit 390,235,704
^
Akumulasi penyusunan tercatat 200,350,000 T/B 31/12/20
selisih 189,885,704
^
Current year adjustment 22,588,200
prior year adjustment 167,297,505
^

Jurnal
17 Dep exense 22,588,200
retained earning 167,297,505
Acc dep - building

Transportation Equipment
Motor Yamaha
Akumulasi penyusutan motor yamaha
Tahun Dep Exp Book Value
2013 =(44000000/10)*2/12 733,333 43,266,667

2014-19 =(44000000/10)*6thn 26,400,000 Co 16,866,667

2020 =(44000000/10)*11/12 4,033,333 12,833,333
31,166,667
^
Akumulasi Penyusunan tercatat 20,100,000 T/B 31/12/20
selisih 11,066,667

Current year adjustment 4,033,333

Prior years adjustment 7,033,333
^
Jurnal
18 Dep Exp 4,033,333
Retained earnings 7,033,333
Acc dep - transportation equip

Tukar tambah motor yamaha

Harga perolehan 44,000,000
Akumulasi depresiasi (10/11/13 - 15/11/20) 31,166,667
Nilai buku motor yamaha lama 12,833,333
^
Harga pasar 20,000,000
Laba pertukaran 7,166,667

Jurnal
19 transportation equipment new 48,000,000
Acc Dep - transportation equip 31,166,667
Gain on disposal of transportation equip
cash in bank - QUE
Tranportation Equipment old

biaya pemungutan motor yamaha baru 2020

biaya penyusutan (15/11/20 - 31/12/20) = (48.000.000 : 10) x 1/12 =

Jurnal
20 Dep Esp 400,000
Acc dep - transportation equipment

Mobil Toyota
Akumulasi penyusutan mobil toyota
Tahun Depre Exp Book value
2014 (270jt:10)x11/12 24,750,000 245,250,000
2015-19 (270jt:10)x5thn 135,000,000 Co 110,250,000
2020 (270jt:10) 27,000,000 83,250,000
Akumulasi penyusutan per audit 186,750,000
^
Akumulasi penyusutan tercatat 164,800,000
Selisish 21,950,000
^
Current year adjustment 27,000,000
Prior years adjustment (5,050,000)
^

Jurnal
21 Depre exp 27,000,000
Retained Earnings
acc dep - transportation equipment

Office Equipment
Jurnal
22 Office Equipment 4,000,000
Utilities Exp
23 Office Equipment 5,000,000
Cash on Hand

Akumulasi penyusutan peralatan kantor

Akum. Peny. Sd
Tanggal Perolehan Harga Perolehan
31/12/19

Meja 9/12/2016 15,000,000 9,250,000

Kursi 9/12/2016 12,000,000 7,400,000
Komputer 16/3/2017 30,000,000 16,500,000
Printer 16/3/2017 6,800,000 3,740,000
Lemari 10/12/2020 4,000,000
Mesin Fotocopy 2/8/2020 5,000,000

Jurnal
24 Depre Exp
Retained earning
 Acc Dep - office equipment

^ = Footing verified

˂ = Cross footing verified

Co = Calculation verified
T/B 31/12/20 = Agreed to Trial Balance 31/12/20
 WP No I.1
Compiled by
Date

Reviewed by
Date
Partner
Date

650,000,000

189,885,704
 44,000,000

<

11,066,667

7,166,667
28,000,000
44,000,000

400,000 Co

400,000

270,000,000
<

5,050,000
21,950,000

4,000,000

5,000,000

total Akum Akum. Peny.

Penyusutan 2020 penyusutan per Selisih
Tercatat
audit
3,000,000 12,250,000
2,400,000 9,800,000
6,000,000 22,500,000
1,360,000 5,100,000
66,667 66,667
416,667 416,667

Current Year adjustment

Prior Years Adjustment