tugas 2 (REVISI)
Content
PT. Usaha Bersama Aging Schedule 12/31/2015 Dalam Ribuan No.
1
Nama Pelanggan
PT. RN
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
$
,. )RND)
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!"$0
Rp1%!000
6
PRJ( - 1
/sclasscaton PT RN --> PT '(T)
-1$!"#$
-1$!"#$
1$!"#$
1$!"#$
P)J( - 1
2erstate4 PT NDR)
-%$0
-%$0
P)J( - 3
2erstate4 PT +')T)
-13!$00
-13!$00
P)J( -%
+rtten 2 ,. )rn4a
-1%!000
P)J( -$
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.$0
"!#"0
1!&1"
%!"9%
6!3&$
0
)lloance per )u4t
1$!"01
NR o )R
101!0"#
)lloance or Ba4 Debt
33!000
-1%!000
+rte 2 ,.)rn4a
-1%!000
Balance (n4ng )ter +rte 2
19!000
7B228
P)J( )lloance or Ba4 Debt
-3!#00
7P)J( - )DD T2
Balance per )u4t
1$!"01
7)5DT
'ucent ,ollecton
Remanks
"0!000 10!"$0
%!600
Reportng Derent Bankrupc: Reportng Derent
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 INRIA
12,5!! Sales
$as%
15,285 Sales
A/R - PT INRIA
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 INRIA disco)nt $as%
no entr#
sales A/R - PT ISATA
Allo.ance 0or ad et
1,!!!
A/R - PT RINI Allo.ance 0or ad et ad et Recover#
Allo.ance 0or ad et
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 $as%
&,85!
PAJE
21,&5! ",8!! ",8!!
A/R A/R - PT RINI Sales Allo.ance 0or ad et ad et Recover#
15,285 15,285 5! 5! 15& 15& 1",5!! 1",5!! 1,!!! 1,!!! 21,&5! 21,&5! ",8!! ",8!!
4ross 6et%od7
1
Nama Pelanggan
PT. RN
Balance per bank
Not Due
Past Due Jan-30
31-60
61-90
>90
33!66"
1#!#1$
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
$
,. )RND)
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!"$0
Rp1%!000
6
PRJ( - 1
/sclasscaton PT RN --> PT '(T)
-1$!"#$
-1$!"#$
1$!"#$
1$!"#$
P)J( - 1
2erstate4 PT NDR)
-%$0
-%$0
P)J( - 3
2erstate4 PT +')T)
-13!$00
-13!$00
P)J( -%
+rtten 2 ,. )rn4a
-1%!000
P)J( -$
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.$0
"!#"0
1!&1"
%!"9%
6!3&$
0
)lloance per )u4t
1$!"01
NR o )R
101!0"#
)lloance or Ba4 Debt
33!000
-1%!000
+rte 2 ,.)rn4a
-1%!000
Balance (n4ng )ter +rte 2
19!000
7B228
P)J( )lloance or Ba4 Debt
-3!#00
7P)J( - )DD T2
Balance per )u4t
1$!"01
7)5DT
'ucent ,ollecton
Remanks
"0!000 10!"$0
%!600
Reportng Derent Bankrupc: Reportng Derent
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 INRIA
12,5!! Sales
$as%
15,285 Sales
A/R - PT INRIA
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 INRIA disco)nt $as%
no entr#
sales A/R - PT ISATA
Allo.ance 0or ad et
1,!!!
A/R - PT RINI Allo.ance 0or ad et ad et Recover#
Allo.ance 0or ad et
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 et ad et Recover#
15,285 15,285 5! 5! 15& 15& 1",5!! 1",5!! 1,!!! 1,!!! 21,&5! 21,&5! ",8!! ",8!!
4ross 6et%od7
