You are an Auditor assigned to audit the financial management at ABC Company. The audit was conducted in July 2021. Provisions of ABC Company is all payments above Rp. 5 million, made through Cheque, or transfer via bank, say Union Bank. In carrying out your audit, you find that the data

Cash Balance as of June 30, 2021 is Rp.60.150.500,-

balance at UNION Bank as of June 30, 2021 is Rp. 82.600.500,-

From the mutation of money flow inflow and money out on cash and UNION Bank, there are 2 cheques that have been issued, but have not been cashed at UNION Bank.

Check number 02/6/2018 dated 02 June 2018 amounting to Rp. 14.900.000,-

Check number 28/6/2018 dated June 28, 2018 amounting to Rp. 7.350.000,-

In addition, there is a current account service in June 2021 amounting to Rp. 200,000, - which has not been recorded as an acceptance from the Bank.

The question.

Create an Audit (KKA) working paper, on reconciliation of balances in KAS and Bank BNI, as of June 30, 2021.

Give an Answer to the above events and Create an Account Adjustment or adjustment of his account.