TUGAS PENGANTAR PRAKTIK PENGAUDITAN

PERTEMUAN VI

INVENTORY

KELAS N
Nama Anggota Kelompok 4 :

1. M. WILDAN SULTHON AL FIKRI 041811333006

2. DENNIS WILLIAM PLATE 041811333183
3. ROSALINA 041711333201

UNIVERSITAS AIRLANGGA
FAKULTAS EKONOMI DAN BISNIS
TAHUN 2020/2021
 INVENTORY

Date : 02 February 2015

To : Darlene Wardlaw

From : Team B

Subject: Invetory Observation Memo

Throughout the inventory check, no sales were made and there and ther wasn’t any
alteration to the inventory. Inventory was completed by the Apollo personnel and they were
broken into two. One team member can count the items individually as another team member
records the amount in the respective bin. There will no more likely be multiple bins so the
wrtier must document the count as wellas the respective bin numbers. In dregards to accuracy,
the records must also show a description of the items. Unfortunately, there was not enough
information recorded for every item but there was a sheet the accounted an open space. Once
each bin is fully accounted for, the team member must note that the bin was completed and
place a mark so that its not counted again. Bradley was able to observe a count tag on every
bin.

Shoes were inside shoe boxes the piled up on pallets, Every pallets of shoe boxes
measured 6X6X30. Each pallet was set up to contain the same size of men, women and
childrens shoes. Bradley noticed that at the backof the warehouse were some pallets of men
size 23 shoes;hardly noticed because they were covered in dust. Bradley brought it to the
inventory foremans attention and asked about the value but the foremen wan not able to to
provide any information. Based ont the size and styles of the shoes, theres a reason to believe
that they are the same shoes that were supposes to be sent to Mall-Wart at the end of October.

Once a bin wa completely counted, the person who counted would mark the ticket with
their signaturre and record the number on the count sheet to be later sent to the inventory
manager. The inventory manager was the responsible for reviewing and signing off an each
sheet before handling them to the inventory clerk for processing.In total, there was 90 count
sheets and non had any discrepancies. Bradley verified 7 sheets by counting each itemn twice
and recording it on the sheets to verifiy the total number.

The inventory clerk enters each sheet into the systemn an then ran a variance report to
validate accuracy. Te report is then given to the inventory managaer for final review and
approval. Once the review was complete, the manager issued re-counts for some items because
of variance from the intial count. Each team was omly instructed to count their assigned bins
and after each bin they would mark the amount and the initial for authentication; results are
then added to the count sheet.
 Prepared by

Reviewed Darlene
by Wardlaw
Apollo Shoes, Inc
Inventory Test Count
December 31, 2014

Inventory
Pallet Client Reviewed Auditor
Count Sheet SKU# Style Type Size Count Team Entered By Different
Location Count By Count
Number
Sheet No. 81 C46 to C48 30180 Spotlight Men's 23 2.234 Thomas, Greene Harrington Jacobs 2.234 0
Sheet No. 20 A65 to A69 10200 Siren Women's 6,5 5.000 Morris, Peters Samuels Jacobs 5.000 0
Sheet No. 37 B25 to B38 20040 Speaker Men's 7,5 16.828 Adams, Frey Meadows Jacobs 16.828 0
B213 to
Sheet No. 56 20220 Speaker Women's 8 14.626 Landry, Robertson Johnston Jacobs 14.626 0
B226
Sheet No. 64 C1 to C4 30010 Spotlight Men's 6 3.276 Thomas, Greene Harrington Jacobs 3.276 0
C102 to
Sheet No. 96 30330 Spotlight Women's 12 3.330 Thomas, Greene Harrington Jacobs 3.330 0
C105
Sheet No. 3 A10 to A13 10030 Siren Men's 8 4.130 Morris, Peters Samuels Jacobs 4.130 0

Total inventory count was verified with a post physical inventory count. Each inventory sheet was totaled to confirm that the numbers received on the post physical
count were the same as the physical inventory count totals. These figures will be compared to the inventory warehouse report as well.
 Apollo Shoes, Inc
Inventory Status Report
Post Physical Inventory Count
Desember 31, 2014

Inventory, 12/31/2013 Inventory, 12/31/2014

Warehouse
Quantity
Sku# Style Type Size Quantity Unit Price Ext Price Quantity Report Unit Price Ext Price
10010 Siren Men's 7 507 138,08 70.006,56 4.002 4.002 139,76 559.319,52
10020 Siren Men's 7 1/2 544 138,08 75.115,52 4.572 4.572 139,76 638.982,72
10030 Siren Men's 8 660 138,08 91.132,80 4.130 4.130 139,76 577.208,80
10040 Siren Men's 8 1/2 718 138,08 99.141,44 4.079 4.079 139,76 570.081,04
10050 Siren Men's 9 529 138,08 73.044,32 4.337 4.337 139,76 606.139,12
10060 Siren Men's 9 1/2 1.007 138,08 139.046,56 4.640 4.640 139,76 648.486,40
10070 Siren Men's 10 997 138,08 137.665,76 4.840 4.840 139,76 676.438,40
10080 Siren Men's 10 1/2 912 138,08 125.928,96 4.585 4.585 139,76 640.799,60
10090 Siren Men's 11 539 138,08 74.425,12 3.644 3.644 139,76 509.285,44
10100 Siren Men's 11 1/2 756 138,08 104.388,48 1.774 1.774 139,76 247.934,24
10110 Siren Men's 12 509 138,08 70.282,72 3.632 3.632 139,76 507.608,32
10120 Siren Men's 12 1/2 581 138,08 80.224,48 2.420 2.420 139,76 338.219,20
10130 Siren Men's 13 631 138,08 87.128,48 1.424 1.424 139,76 199.018,24
10140 Siren Men's 13 1/2 423 138,08 58.407,84 746 746 139,76 104.260,96
10150 Siren Men's 14 324 138,08 44.737,92 408 408 139,76 57.022,08
10160 Siren Men's 14 1/2 496 138,08 68.487,68 352 352 139,76 49.195,52
10170 Siren Women's 5 538 138,08 74.287,04 1.827 1.827 139,76 255.341,52
10180 Siren Women's 5 1/2 849 138,08 117.229,92 2.581 2.581 139,76 360.720,56
10190 Siren Women's 6 995 138,08 137.389,60 4.129 4.129 139,76 577.069,04
10200 Siren Women's 6 1/2 614 138,08 84.781,12 5.000 5.000 139,76 698.800,00
10210 Siren Women's 7 768 138,08 106.045,44 5.781 5.781 139,76 807.952,56
10220 Siren Women's 7 1/2 980 138,08 135.318,40 3.491 3.491 139,76 487.902,16
10230 Siren Women's 8 926 138,08 127.862,08 4.756 4.756 139,76 664.698,56
10240 Siren Women's 8 1/2 820 138,08 113.225,60 2.650 2.650 139,76 370.364,00
10250 Siren Women's 9 936 138,08 129.242,88 4.573 4.573 139,76 639.122,48
10260 Siren Women's 9 1/2 839 138,08 115.849,12 2.673 2.673 139,76 373.578,48
10270 Siren Women's 10 649 138,08 89.613,92 2.072 2.072 139,76 289.582,72
10280 Siren Women's 10 1/2 510 138,08 70.420,80 1.715 1.715 139,76 239.688,40
10290 Siren Women's 11 631 138,08 87.128,48 740 740 139,76 103.422,40
10300 Siren Women's 11 1/2 513 138,08 70.835,04 658 658 139,76 91.962,08
10310 Siren Women's 12 701 138,08 96.794,08 609 609 139,76 85.113,84

Inventory, 12/31/2013 Inventory, 12/31/2014

Warehouse
Quantity
Sku# Style Type Size Quantity Unit Price Ext Price Quantity Report Unit Price Ext Price
10320 Siren Women's 12 1/2 737 138,08 101.764,96 823 823 139,76 115.022,48
10330 Siren Women's 13 301 138,08 41.562,08 968 968 139,76 135.287,68
22.440 3.098.515,20 94.631 94.631 13.225.628,56

Warehouse
Quantity
Sku# Style Type Size Quantity Unit Price Ext Price Quantity Report Unit Price Ext Price
20010 Speaker Men's 6 498 230,07 114.574,86 7.123 7.123 116,71 831.325,33
20020 Speaker Men's 6 1/2 920 230,07 211.664,40 8.351 8.351 116,71 974.645,21
20030 Speaker Men's 7 1.019 230,07 234.441,33 9.170 9.170 116,71 1.070.230,70
20040 Speaker Men's 7 1/2 1.663 230,07 382.606,41 16.828 16.828 116,71 1.963.934,47
20050 Speaker Men's 8 1.302 230,07 299.551,14 11.540 11.540 116,71 1.346.833,40
20060 Speaker Men's 8 1/2 1.580 230,07 363.510,60 15.273 15.273 116,71 1.782.511,83
20070 Speaker Men's 9 1.778 230,07 409.064,46 15.425 15.425 116,71 1.800.251,75
20080 Speaker Men's 9 1/2 2.146 230,07 493.730,22 10.232 10.232 116,71 1.194.176,72
20090 Speaker Men's 10 2.248 230,07 517.197,36 14.260 14.260 116,71 1.664.284,60
20100 Speaker Men's 10 1/2 1.982 230,07 455.998,74 13.012 13.012 116,71 1.518.630,52
20110 Speaker Men's 11 1.720 230,07 395.720,40 9.170 9.170 116,71 1.070.230,70
20120 Speaker Men's 11 1/2 1.131 230,07 260.209,17 3.162 3.162 116,71 369.037,02
20130 Speaker Men's 12 1.267 230,07 291.498,69 2.239 2.239 116,71 261.313,69
20140 Speaker Men's 12 1/2 1.055 230,07 242.723,85 2.764 2.764 116,71 322.586,44
20150 Speaker Men's 13 673 230,07 154.837,11 1.360 1.360 116,71 158.725,60
20160 Speaker Women's 5 736 230,07 169.331,52 11.975 11.975 116,71 1.397.602,25
20170 Speaker Women's 5 1/2 1.137 230,07 261.589,59 13.569 13.569 116,71 1.583.637,99
20180 Speaker Women's 6 1.399 230,07 321.867,93 12.116 12.116 116,71 1.414.058,36
20190 Speaker Women's 6 1/2 1.548 230,07 356.148,36 12.890 12.890 116,71 1.504.391,90
20200 Speaker Women's 7 1.858 230,07 427.470,06 13.620 13.620 116,71 1.589.590,20
20210 Speaker Women's 7 1/2 1.527 230,07 351.316,89 14.905 14.905 116,71 1.739.562,55
20220 Speaker Women's 8 2.037 230,07 468.652,59 14.626 14.626 116,71 1.707.000,46
20230 Speaker Women's 8 1/2 2.248 230,07 517.197,36 14.116 14.116 116,71 1.647.478,36
20240 Speaker Women's 9 1.507 230,07 346.715,49 14.413 14.413 116,71 1.682.141,23
20250 Speaker Women's 9 1/2 1.757 230,07 404.232,99 12.083 12.083 116,71 1.410.206,93
20260 Speaker Women's 10 1.420 230,07 326.699,40 8.378 8.378 116,71 977.796,38
20270 Speaker Women's 10 1/2 1.041 230,07 239.502,87 3.256 3.256 116,71 380.007,76
20280 Speaker Women's 11 1.282 230,07 294.949,74 2.260 2.260 116,71 263.764,60
20290 Speaker Women's 11 1/2 1.120 230,07 257.678,40 1.051 1.051 116,71 122.662,21
41.599 9.570.681,93 289.167 289.167 33.748.619,16

Inventory, 12/31/2013 Inventory, 12/31/2014

Warehouse
Quantity
Sku# Style Type Size Quantity Unit Price Ext Price Quantity Report Unit Price Ext Price
30010 Spotlight Men's 6 898 203,50 182.743,00 3.276 3.276 205,27 672.464,52
30020 Spotlight Men's 6 1/2 752 203,50 153.032,00 2.346 2.346 205,27 481.563,42
30030 Spotlight Men's 7 1.046 203,50 212.861,00 2.518 2.518 205,27 516.869,86
30040 Spotlight Men's 7 1/2 776 203,50 157.916,00 3.147 3.147 205,27 645.984,69
30050 Spotlight Men's 8 624 203,50 126.984,00 3.107 3.107 205,27 637.773,89
30060 Spotlight Men's 8 1/2 864 203,50 175.824,00 2.560 2.560 205,27 525.491,20
30070 Spotlight Men's 9 980 203,50 199.430,00 3.361 3.361 205,27 689.912,47
30080 Spotlight Men's 9 1/2 774 203,50 157.509,00 3.187 3.187 205,27 654.195,49
30090 Spotlight Men's 10 710 203,50 144.485,00 2.641 2.641 205,27 542.118,07
30100 Spotlight Men's 10 1/2 1.310 203,50 266.585,00 2.633 2.633 205,27 540.475,91
30110 Spotlight Men's 11 1.244 203,50 253.154,00 2.161 2.161 205,27 443.588,47
30120 Spotlight Men's 11 1/2 808 203,50 164.428,00 2.304 2.304 205,27 472.942,08
30130 Spotlight Men's 12 442 203,50 89.947,00 1.518 1.518 205,27 311.599,86
30140 Spotlight Men's 12 1/2 170 203,50 34.595,00 565 565 205,27 115.977,55
30150 Spotlight Men's 13 268 203,50 54.538,00 939 939 205,27 192.748,53
30160 Spotlight Men's 14 394 203,50 80.179,00 1.270 1.270 205,27 260.692,90
30170 Spotlight Men's 15 354 203,50 72.039,00 1.320 1.320 205,27 270.956,40
30180 Spotlight Men's 23 3.854 197,16 759.854,64 2.234 2.234 197,16 440.455,44
30190 Spotlight Women's 5 520 203,50 105.820,00 1.884 1.884 205,27 386.728,68
30200 Spotlight Women's 5 1/2 518 203,50 105.413,00 3.760 3.760 205,27 771.815,20
30210 Spotlight Women's 6 722 203,50 146.927,00 4.096 4.096 205,27 840.785,92
30220 Spotlight Women's 6 1/2 842 203,50 171.347,00 4.582 4.582 205,27 940.547,14
30230 Spotlight Women's 7 666 203,50 135.531,00 3.531 3.531 205,27 724.808,37
30240 Spotlight Women's 7 1/2 1.394 203,50 283.679,00 4.901 4.901 205,27 1.006.028,27
30250 Spotlight Women's 8 1.024 203,50 208.384,00 3.779 3.779 205,27 775.715,33
30260 Spotlight Women's 8 1/2 924 203,50 188.034,00 4.489 4.489 205,27 921.457,03
30270 Spotlight Women's 9 1.028 203,50 209.198,00 4.316 4.316 205,27 885.945,32
30280 Spotlight Women's 9 1/2 1.290 203,50 262.515,00 4.134 4.134 205,27 848.586,18
30290 Spotlight Women's 10 1.188 203,50 241.758,00 3.762 3.762 205,27 772.225,74
30300 Spotlight Women's 10 1/2 652 203,50 132.682,00 2.071 2.071 205,27 425.114,17
30310 Spotlight Women's 11 928 203,50 188.848,00 3.127 3.127 205,27 641.879,29
30320 Spotlight Women's 11 1/2 986 203,50 200.651,00 3.079 3.079 205,27 632.026,33
30330 Spotlight Women's 12 542 203,50 110.297,00 3.330 3.330 205,27 683.549,10
30340 Spotlight Women's 12 1/2 472 203,50 96.052,00 3.185 3.185 205,27 653.784,95
30350 Spotlight Women's 13 408 203,50 83.028,00 2.063 2.063 205,27 423.472,01
30.372 6.156.267,64 101.176 101.176 20.750.279,78
 Apollo Shoes, Inc
Inventory Status Report
Post Physical Inventory Count
Desember 31, 2014

Unit price
Inventory, 12/31/2013 Inventory, 12/31/2014 compare to
invoice
Unit Unit
Sku# Style Type Size Quantity Price Ext Price Quantity Price Ext Price
10010 Siren Men's 7 507 138,08 70.006,56 4.002 139,76 559.319,52 √
10020 Siren Men's 7 1/2 544 138,08 75.115,52 4.572 139,76 638.982,72 √
10030 Siren Men's 8 660 138,08 91.132,80 4.130 139,76 577.208,80 √
10040 Siren Men's 8 1/2 718 138,08 99.141,44 4.079 139,76 570.081,04 √
10050 Siren Men's 9 529 138,08 73.044,32 4.337 139,76 606.139,12 √
10060 Siren Men's 9 1/2 1.007 138,08 139.046,56 4.640 139,76 648.486,40 √
10070 Siren Men's 10 997 138,08 137.665,76 4.840 139,76 676.438,40 √
10
10080 Siren Men's 1/2 912 138,08 125.928,96 4.585 139,76 640.799,60 √
10090 Siren Men's 11 539 138,08 74.425,12 3.644 139,76 509.285,44 √
11
10100 Siren Men's 1/2 756 138,08 104.388,48 1.774 139,76 247.934,24 √
10110 Siren Men's 12 509 138,08 70.282,72 3.632 139,76 507.608,32 √
12
10120 Siren Men's 1/2 581 138,08 80.224,48 2.420 139,76 338.219,20 √
10130 Siren Men's 13 631 138,08 87.128,48 1.424 139,76 199.018,24 √
13
10140 Siren Men's 1/2 423 138,08 58.407,84 746 139,76 104.260,96 √
10150 Siren Men's 14 324 138,08 44.737,92 408 139,76 57.022,08 √
14
10160 Siren Men's 1/2 496 138,08 68.487,68 352 139,76 49.195,52 √
10170 Siren Women's 5 538 138,08 74.287,04 1.827 139,76 255.341,52 √
10180 Siren Women's 5 1/2 849 138,08 117.229,92 2.581 139,76 360.720,56 √
10190 Siren Women's 6 995 138,08 137.389,60 4.129 139,76 577.069,04 √
10200 Siren Women's 6 1/2 614 138,08 84.781,12 5.000 139,76 698.800,00 √
10210 Siren Women's 7 768 138,08 106.045,44 5.781 139,76 807.952,56 √
10220 Siren Women's 7 1/2 980 138,08 135.318,40 3.491 139,76 487.902,16 √
10230 Siren Women's 8 926 138,08 127.862,08 4.756 139,76 664.698,56 √
10240 Siren Women's 8 1/2 820 138,08 113.225,60 2.650 139,76 370.364,00 √
10250 Siren Women's 9 936 138,08 129.242,88 4.573 139,76 639.122,48 √
10260 Siren Women's 9 1/2 839 138,08 115.849,12 2.673 139,76 373.578,48 √
10270 Siren Women's 10 649 138,08 89.613,92 2.072 139,76 289.582,72 √
10
10280 Siren Women's 1/2 510 138,08 70.420,80 1.715 139,76 239.688,40 √
10290 Siren Women's 11 631 138,08 87.128,48 740 139,76 103.422,40 √
11
10300 Siren Women's 1/2 513 138,08 70.835,04 658 139,76 91.962,08 √
10310 Siren Women's 12 701 138,08 96.794,08 609 139,76 85.113,84 √

Inventory, 12/31/2013 Inventory, 12/31/2014

Unit Unit
Sku# Style Type Size Quantity Price Ext Price Quantity Price Ext Price
12
10320 Siren Women's 1/2 737 138,08 101.764,96 823 139,76 115.022,48 √
10330 Siren Women's 13 301 138,08 41.562,08 968 139,76 135.287,68 √
22.440 3.098.515,20 94.631 13.225.628,56

Unit Unit
Sku# Style Type Size Quantity Price Ext Price Quantity Price Ext Price
20010 Speaker Men's 6 498 230,07 114.574,86 7.123 116,71 831.325,33 √
20020 Speaker Men's 6 1/2 920 230,07 211.664,40 8.351 116,71 974.645,21 √
20030 Speaker Men's 7 1.019 230,07 234.441,33 9.170 116,71 1.070.230,70 √
20040 Speaker Men's 7 1/2 1.663 230,07 382.606,41 16.828 116,71 1.963.934,47 √
20050 Speaker Men's 8 1.302 230,07 299.551,14 11.540 116,71 1.346.833,40 √
20060 Speaker Men's 8 1/2 1.580 230,07 363.510,60 15.273 116,71 1.782.511,83 √
20070 Speaker Men's 9 1.778 230,07 409.064,46 15.425 116,71 1.800.251,75 √
20080 Speaker Men's 9 1/2 2.146 230,07 493.730,22 10.232 116,71 1.194.176,72 √
20090 Speaker Men's 10 2.248 230,07 517.197,36 14.260 116,71 1.664.284,60 √
10
20100 Speaker Men's 1/2 1.982 230,07 455.998,74 13.012 116,71 1.518.630,52 √
20110 Speaker Men's 11 1.720 230,07 395.720,40 9.170 116,71 1.070.230,70 √
11
20120 Speaker Men's 1/2 1.131 230,07 260.209,17 3.162 116,71 369.037,02 √
20130 Speaker Men's 12 1.267 230,07 291.498,69 2.239 116,71 261.313,69 √
12
20140 Speaker Men's 1/2 1.055 230,07 242.723,85 2.764 116,71 322.586,44 √
20150 Speaker Men's 13 673 230,07 154.837,11 1.360 116,71 158.725,60 √
20160 Speaker Women's 5 736 230,07 169.331,52 11.975 116,71 1.397.602,25 √
20170 Speaker Women's 5 1/2 1.137 230,07 261.589,59 13.569 116,71 1.583.637,99 √
20180 Speaker Women's 6 1.399 230,07 321.867,93 12.116 116,71 1.414.058,36 √
20190 Speaker Women's 6 1/2 1.548 230,07 356.148,36 12.890 116,71 1.504.391,90 √
20200 Speaker Women's 7 1.858 230,07 427.470,06 13.620 116,71 1.589.590,20 √
20210 Speaker Women's 7 1/2 1.527 230,07 351.316,89 14.905 116,71 1.739.562,55 √
20220 Speaker Women's 8 2.037 230,07 468.652,59 14.626 116,71 1.707.000,46 √
20230 Speaker Women's 8 1/2 2.248 230,07 517.197,36 14.116 116,71 1.647.478,36 √
20240 Speaker Women's 9 1.507 230,07 346.715,49 14.413 116,71 1.682.141,23 √
20250 Speaker Women's 9 1/2 1.757 230,07 404.232,99 12.083 116,71 1.410.206,93 √
20260 Speaker Women's 10 1.420 230,07 326.699,40 8.378 116,71 977.796,38 √
10
20270 Speaker Women's 1/2 1.041 230,07 239.502,87 3.256 116,71 380.007,76 √
20280 Speaker Women's 11 1.282 230,07 294.949,74 2.260 116,71 263.764,60 √
20290 Speaker Women's 11 1.120 230,07 257.678,40 1.051 116,71 122.662,21 √
 1/2
41.599 9.570.681,93 289.167 33.748.619,16

Inventory, 12/31/2013 Inventory, 12/31/2014

Unit Unit
Sku# Style Type Size Quantity Price Ext Price Quantity Price Ext Price
30010 Spotlight Men's 6 898 203,50 182.743,00 3.276 205,27 672.464,52 √
30020 Spotlight Men's 6 1/2 752 203,50 153.032,00 2.346 205,27 481.563,42 √
30030 Spotlight Men's 7 1.046 203,50 212.861,00 2.518 205,27 516.869,86 √
30040 Spotlight Men's 7 1/2 776 203,50 157.916,00 3.147 205,27 645.984,69 √
30050 Spotlight Men's 8 624 203,50 126.984,00 3.107 205,27 637.773,89 √
30060 Spotlight Men's 8 1/2 864 203,50 175.824,00 2.560 205,27 525.491,20 √
30070 Spotlight Men's 9 980 203,50 199.430,00 3.361 205,27 689.912,47 √
30080 Spotlight Men's 9 1/2 774 203,50 157.509,00 3.187 205,27 654.195,49 √
30090 Spotlight Men's 10 710 203,50 144.485,00 2.641 205,27 542.118,07 √
10
30100 Spotlight Men's 1/2 1.310 203,50 266.585,00 2.633 205,27 540.475,91 √
30110 Spotlight Men's 11 1.244 203,50 253.154,00 2.161 205,27 443.588,47 √
11
30120 Spotlight Men's 1/2 808 203,50 164.428,00 2.304 205,27 472.942,08 √
30130 Spotlight Men's 12 442 203,50 89.947,00 1.518 205,27 311.599,86 √
12
30140 Spotlight Men's 1/2 170 203,50 34.595,00 565 205,27 115.977,55 √
30150 Spotlight Men's 13 268 203,50 54.538,00 939 205,27 192.748,53 √
30160 Spotlight Men's 14 394 203,50 80.179,00 1.270 205,27 260.692,90 √
30170 Spotlight Men's 15 354 203,50 72.039,00 1.320 205,27 270.956,40 √
30180 Spotlight Men's 23 3.854 197,16 759.854,64 2.234 197,16 440.455,44 √
30190 Spotlight Women's 5 520 203,50 105.820,00 1.884 205,27 386.728,68 √
30200 Spotlight Women's 5 1/2 518 203,50 105.413,00 3.760 205,27 771.815,20 √
30210 Spotlight Women's 6 722 203,50 146.927,00 4.096 205,27 840.785,92 √
30220 Spotlight Women's 6 1/2 842 203,50 171.347,00 4.582 205,27 940.547,14 √
30230 Spotlight Women's 7 666 203,50 135.531,00 3.531 205,27 724.808,37 √
30240 Spotlight Women's 7 1/2 1.394 203,50 283.679,00 4.901 205,27 1.006.028,27 √
30250 Spotlight Women's 8 1.024 203,50 208.384,00 3.779 205,27 775.715,33 √
30260 Spotlight Women's 8 1/2 924 203,50 188.034,00 4.489 205,27 921.457,03 √
30270 Spotlight Women's 9 1.028 203,50 209.198,00 4.316 205,27 885.945,32 √
30280 Spotlight Women's 9 1/2 1.290 203,50 262.515,00 4.134 205,27 848.586,18 √
30290 Spotlight Women's 10 1.188 203,50 241.758,00 3.762 205,27 772.225,74 √
10
30300 Spotlight Women's 1/2 652 203,50 132.682,00 2.071 205,27 425.114,17 √
30310 Spotlight Women's 11 928 203,50 188.848,00 3.127 205,27 641.879,29 √
11
30320 Spotlight Women's 1/2 986 203,50 200.651,00 3.079 205,27 632.026,33 √
30330 Spotlight Women's 12 542 203,50 110.297,00 3.330 205,27 683.549,10 √
12
30340 Spotlight Women's 1/2 472 203,50 96.052,00 3.185 205,27 653.784,95 √
30350 Spotlight Women's 13 408 203,50 83.028,00 2.063 205,27 423.472,01 √
30.372 6.156.267,64 101.176 20.750.279,78

Total Inventory Status

Report $67.724.527,50
Inventory Lead Schedule $67.724.527,50
 Apollo Shoes, Inc. D-1
Inventory Lead Schedule Prepared by Group I
For Year Ended 12/31/2014 Reviewed by
PBC
(Audited) Unaudited
Balance Purchases/ Cost of Balance
Acct # Account Title 31/12/2013 Additions Goods Sold 31/12/2014
12000 Inventory $18.825.205,24 $179.095.967,52 $130.196.645,26 $67.724.527,50

Reserve for Inventory

12300 Obsolescence ($3.012.000,00) $0,00 ($2.166.000,00) ($846.000,00)

$15.813.205,24 $179.095.967,52 $128.030.645,26 $66.878.527,50

TIE OUT OF LEAD SCHEDULE TO TRIAL BALANCE

31/12/2013 31/12/2014
The number determined by count sheets and the warehouse
Inventory per Lead Schedule : $18.825.205,24 $67.724.527,50 report agree.
Also the prices agree with those on invoices.
Inventory per Trial Balance : $18.825.205,24 $67.724.527,50 No mistake in counting is observed .
Difference : $0,00 $0,00

Reserve for Inventory Obsolescence per Lead

Schedule : 3.012.000,00 846.000,00
Reserve for Inventory Obsolescence per Trial
Balance : ($3.012.000,00) ($846.000,00)
Difference : $0,00 $0,00