PT ABC records its inventory using a physical system, purchases are made on credit.

In order to audit inventories as of December 31, 2002, you obtain the following data:

Stock opname was conducted on December 30, 2002, and all items received up to December 30, 2002 have been counted in stock opname

Requested: Make the necessary adjustments for the 10 transactions, give a reason, both adjustments are needed or not, using the following form: (Use handwritten answers after that in the photo or in the screenshot does not matter)

Purchase Ledger December 2002 Terms of Purchase Date the item was received Date Invoice Amount 1 15 Desember 2002 2 16 Desember 2002 3 17 Desember 2002 423 Desember 2002 5 27 Desember 2002 10 000 000 15.000.000 17 000 000 20.000.000 25 000 000 Date Invoice FOB Destination Point 03 January 2003 FOB Shipping Point 31 January 2003 FOB Shipping Point 02 January 2003 FOB Destination Point 29 December 2002 FOB Destination Point 25 December 2002 Purchase Ledger December 2003 Terms of Purchase Date the item was received FOB Shipping Point 31 December 2002 FOB Destination Point 18 January 2003 FOB Shipping Point 15 January 2003 FOB Destination Point 05 January 2003 FOB Shipping Point 12 January 2003 Amount 1 05 January 2003 2 12 January 2003 3 17 January 2003 4 30 December 2002 5 31 Desember 2002 30 000 000 12 000 000 38 000 000 35 000 000 19 0000 G 1 Adjustment 2. No Inventory Date Amount +/- Inventory DR Purchase CR Account Payable Description 3 1 4 2 5 3 6 4 75 8 6 97 10 8 119 12 10 13 14 15 3