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tugas 2 (REVISI)

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PT. Usaha Bersama Aging Schedule 12/31/2015 Dalam Ribuan No.

1

Nama Pelanggan

PT. RN

Balance per bank

Not Due

Past Due Jan-30

31-60

61-90

>90

33!66"

1#!#1$

0

1%!#%&

0

0 0

"

PT. '(T)

1#!3%1

0

1"!616

$!&"$

0

3

PT. J)*)

3!&&$

3!&&$

0

0

0

0

%

PT. +')T)

"%!900

13!$00

%!$00

900

6!000

0

$

,. )RND)

1%!000

0

0

0

0

1%!000

PT. NDR)

"&!&$0

1"!$00

0

0

1$!"$0

0

Balance  Book

1""!%"#

%#!$90

Rp1&!116

"1!%&"

Rp"1!"$0

Rp1%!000

6

PRJ( - 1

/sclasscaton PT RN --> PT '(T)

-1$!"#$

-1$!"#$

1$!"#$

1$!"#$

P)J( - 1

2erstate4 PT NDR)

-%$0

-%$0

P)J( - 3

2erstate4 PT +')T)

-13!$00

-13!$00

P)J( -%

+rtten 2 ,. )rn4a

-1%!000

P)J( -$

5n4erstate4 PT RN

"1!&$0

"1!&$0

Balance per )u4t

116!""#

$6!390

1&!116

"1!%&"

"1!"$0

0

0.0$

0.10

0."0

0.30

0.$0

"!#"0

1!&1"

%!"9%

6!3&$

0

)lloance per )u4t

1$!"01

NR o )R

101!0"#

)lloance or Ba4 Debt

33!000

-1%!000

+rte 2 ,.)rn4a

-1%!000

Balance (n4ng )ter +rte 2

19!000

7B228

P)J( )lloance or Ba4 Debt

-3!#00

7P)J( - )DD T2

Balance per )u4t

1$!"01

7)5DT

'ucent ,ollecton

Remanks

"0!000 10!"$0

%!600

Reportng Derent Bankrupc: Reportng Derent

3%!#$0

Analisis PAJE

No.

Audit Finding

1

misclassfcation

2

Overstated A/R

"

Overstated Pa#ment

Actual Recorded by Client A/R - PT RINI

Should Be

15,285 Sales

A/R - PT INRIA

12,5!! Sales

$as%

15,285 Sales

A/R - PT INRIA

12,5!! &,85!

A/R - PT *A+A

A/R - PT SETIA

15,285

5 ' &

overstated A/R .rite o   3nderstated A/R

A/R - PT ISATA

1",5!! sales

no entr#

A/R -PT INRIA disco)nt $as%

no entr#

sales A/R - PT ISATA

Allo.ance 0or ad et

1,!!!

A/R - PT RINI Allo.ance 0or ad et ad et Recover#

Allo.ance 0or ad et

1,!!! 21,&5!

Sales no entr#

Sales

&,85!

1",5!! A/R

no entr#

A/R - PT RINI

15& A/R - PT *A+A



12,!5! &,'("

isco)nt

A/R - PT SETIA

15,285 12,!5!

Sales $as%

&,85!

PAJE

21,&5! ",8!! ",8!!

A/R A/R - PT RINI Sales Allo.ance 0or ad et ad et Recover#

15,285 15,285 5! 5! 15& 15& 1",5!! 1",5!! 1,!!! 1,!!! 21,&5! 21,&5! ",8!! ",8!!

4ross 6et%od7

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