VAT Out: Based on the reconciliation of the Annual Notification Letter for the 2018 VAT period with the general ledger the difference is 1. VAT recording and reporting differences 2. Any adjustments found by the auditor that have not been recorded in the ledger while reporting the Annual VAT Notification are correct

Sales: Sales are recognized at the time of delivery of goods to customers and credit for a period of 1 month

Instructions: Prepare the adjusting entries!

Based on the results of vouching checks on sales journals found the following matters: 1. Orders from PT Krakatau for sales on 12/28/2018 amounting to Rp. 11,000,000 goods have been submitted to customer delivery order recorded twice 2. Orders from PT Usaha Lancar for sales on 12/22/2018 in the amount of Rp. 22,000,000 goods have been submitted to the customer for a delivery order. A wrong note should have been Rp. 220,000,000