LEAD SCHEDULE

Client Name Apple Blossom Cologne Company

Account Payroll and Accrued Liabilities
Audit Period January-December 2003

Acc. No. Account Ref

Salaries Expense
Payroll Payable
LEAD SCHEDULE
Prepared By Annisha Putri W. Index
Reviewed By
A

Per Book PARE Per Audit Per Audit

12/31/2003 Dr Cr 12/31/2003 12/31/2002

431,400,000.0 25,750,000.0 405,650,000.0 113,846.0
30,350,000.0 - 30,350,000.0 81,239.0
Client Name Apple Blossom Cologne Comp
Subject Salaries Expense
Audit Period January-December 2003

ID Pegawai Nama

A1 Adi
A2 Budi
B3 Cipto
B4 Dedi
C5 Eko
C6 Farhan
C7 Gunawan
SALDO PER AUDITED 31 DESEMBER 2019

SALDO PER KLIEN 31 DESEMBER 2019

Adjustment: Kelebihan Pembebanan Salaries E

KETERANGAN
D Sesuai dengan dokumen kepega
< Crossfooting

Asumsi Desember belom diakui

Payroll Payab 4,600,000
Salaries Exp

Penyesuaian Atas Karyawan Cuti

AR/ Cash 53,387,500
Salaries Exp
 SALARIES EXPENSE
e Blossom Cologne Company
ies Expense
ary-December 2003

Uang Tgl
Gaji Pokok Tunj Kehadiran
Makan Kontrak
3,500,000 D 500,000 D 600,000 D 2-Feb-10 D
3,750,000 D 500,000 D 600,000 D 2-Jun-10 D
4,250,000 D 750,000 D 600,000 D 1-Jun-09 D
4,000,000 D 750,000 D 600,000 D 2-Nov-10 D
3,500,000 D 500,000 D 600,000 D 2-Nov-09 D
4,250,000 D 750,000 D 600,000 D 2-Feb-10 D
4,000,000 D 750,000 D 600,000 D 2-Feb-10 D
D 31 DESEMBER 2019

1 DESEMBER 2019
han Pembebanan Salaries Exp

ai dengan dokumen kepegawaian

Payable 30,350,000
Perhitungan 25,750,000
belom diakui Overstated 4,600,000

4,600,000

Karyawan Cuti

53,387,500
XPENSE
Prepared By Annisha Putri W.
Reviewed By A1

Kompensasi Kompensasi Salaries

Lebih Bayar Cuti Lt Cuti Sakit
Sebulan Setahun Expense
4,600,000 < 55,200,000 - 55,200,000
4,850,000 < 58,200,000 - 3,637,500 54,562,500
5,600,000 < 67,200,000 39,200,000 28,000,000
5,350,000 < 64,200,000 - 64,200,000
4,600,000 < 55,200,000 9,200,000 46,000,000
5,600,000 < 67,200,000 - 1,350,000 65,850,000
5,350,000 < 64,200,000 - 64,200,000
378,012,500

431,400,000
53,387,500