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  • 1. On the topic, “Challenges Facing Financial Accounting,” what did the AICPA Special Committee on Financial Reporting suggest should be included in future financial statements? Non-financial Measurements (customer satisfaction indexes, backlog information, and reject rates on goods purchases). Forward-looking Information Soft Assets (a company’s know-how, market dominance, marketing setup, well-trained employees, and brand image). Timeliness (no real time financial information)
  • Service Cost - Actuaries compute service cost as the present value of the new benefits earned by employees during the year. Future salary levels considered in calculation. Interest on Liability - Interest accrues each year on the PBO just as it does on any discounted debt. Actual Return on Plan Assets - Increase in pension funds from interest, dividends, and realized and unrealized changes in the fair market value of the plan assets. Amortization of Unrecognized Prior Service Cost - The cost of providing retroactive benefits is allocated to pension expense in the future, specifically to the remaining service-years of the affected employees. Gain or Loss - Volatility in pension expense can be caused by sudden and large changes in the market value of plan assets and by changes in the projected benefit obligation. Two items comprise the gain or loss: difference between the actual return and the expected return on plan assets and, amortization of the unrecognized net gain or loss from previous periods
  • Question 2-19 (textbook) No, Jim is not correct . The proper sequence is as follows : ( b ) Business transaction occurs. ( c ) Information entered in the journal. ( a ) Debits and credits are posted to the ledger. ( e ) Trial balance is prepared. ( d ) Financial statements are prepared.
  • Question 2-19 (textbook) No, Jim is not correct . The proper sequence is as follows : ( b ) Business transaction occurs. ( c ) Information entered in the journal. ( a ) Debits and credits are posted to the ledger. ( e ) Trial balance is prepared. ( d ) Financial statements are prepared.
  • Question 2-19 (textbook) No, Jim is not correct . The proper sequence is as follows : ( b ) Business transaction occurs. ( c ) Information entered in the journal. ( a ) Debits and credits are posted to the ledger. ( e ) Trial balance is prepared. ( d ) Financial statements are prepared.
  • Question 2-19 (textbook) No, Jim is not correct . The proper sequence is as follows : ( b ) Business transaction occurs. ( c ) Information entered in the journal. ( a ) Debits and credits are posted to the ledger. ( e ) Trial balance is prepared. ( d ) Financial statements are prepared.
  • Question 2-19 (textbook) No, Jim is not correct . The proper sequence is as follows : ( b ) Business transaction occurs. ( c ) Information entered in the journal. ( a ) Debits and credits are posted to the ledger. ( e ) Trial balance is prepared. ( d ) Financial statements are prepared.
  • Question 2-19 (textbook) No, Jim is not correct . The proper sequence is as follows : ( b ) Business transaction occurs. ( c ) Information entered in the journal. ( a ) Debits and credits are posted to the ledger. ( e ) Trial balance is prepared. ( d ) Financial statements are prepared.

Ch08 pa2 Presentation Transcript

  • 1. Chapter 8 Fraud, Internal Control, and Cash Accounting Principles, Ninth Edition
  • 2. * Study Objectives * Study Objectives1. Menjelaskan kecurangan dan pengendalian internal2. Mengidentifikasi prinsip-prinsip pengendalian internal3. Menjelaskan penerapan prinsip-prinsip pengendalian pada penerimaan kas4. Menjelaskan prinsip-prinsip pengendalian internal pada pengeluaran kas5. Menguraikan operasional dana kas kecil6. Mengindikasikan fitur pengendalian akun (rekening) bank7. Membuat rekonsiliasi bank8. Menjelaskan pelaporan kas
  • 3. Fraud, Internal Control, and Cash Fraud, Internal Control, and Cash Control Control Fraud and Fraud and Cash Controls Cash Controls Features: Use of Features: Use of Reporting Cash Reporting CashInternal Control Internal Control a Bank a Bank Fraud Cash receipts Making deposits Cash equivalents The Sarbanes- controls Writing checks Restricted cash Oxley Act Cash Bank statements Compensating Internal control disbursements balances Reconciling the controls Principles of bank account internal control Electronic funds Limitations transfer (EFT) system
  • 4. * Fraud and Internal Control* Fraud and Internal ControlFraud Tindakan tidak jujur yang dilakukan oleh karyawan yang hasilnya untuk keuntungan pribadi. Illustration 8-1 Why does fraud occur? SO 1 Define fraud and internal control.
  • 5. * Fraud and Internal Control* Fraud and Internal Control The Sarbanes-Oxley Act Perusahaan harus: Mengembangkan aturan-aturan pengendalian melalui laporan keuangan. Menguji secara berkala bahwa pengendalian internal bekerja dengan baik. Independent auditors harus menguji kecukupan pengendalian internal. SOX created the Public Company Accounting Oversight Board (PCAOB)DPR AS. SO 1 Define fraud and internal control.
  • 6. * Fraud and Internal Control* Fraud and Internal Control Internal Control Metode dan penerapan digunakan untuk: 1. Mengmankan aset 2. Memberikan informasi bisnis yang akurat 3. Meningkatkan efisiensi operasi 4. Memastikan telah mematuhi hukum dan peraturan yang berlaku. SO 1 Define fraud and internal control.
  • 7. * Fraud and Internal Control* Fraud and Internal Control Internal Control Internal control systems have five primary components 1. Lingkungan pengendalian 2. Penilaian risiko 3. Prosedur pengendalian 4. Informasi dan komunikasi 5. pengawasan SO 1 Define fraud and internal control.
  • 8. Fraud and Internal ControlFraud and Internal ControlPrinciples of Internal Control Activitiesmengukur Penilaian manajemen terhadap risiko yang mungkin terjadi. Ukuran dan sifat perusahaan.6 prinsip aktivitas pengendalian internal:  Pembentukan tanggung jawab  Pemisahan tugas  Prosedur dokumentasi  Pengendalian fisik  Verifikasi internal independen  Pengendalian sumber daya manusia SO 2 Identify the principles of internal control.
  • 9. Fraud and Internal ControlFraud and Internal ControlPrinciples of Internal Control ActivitiesESTABLISHMENT OF RESPONSIBILITY Pengendalian yang paling efektif ketika seseorang bertanggung jawab ats tugas yang diberikan.SEGREGATON OF DUTIES Berkaitan dengan tugas, bagian penghitungan fisik bagian pencatatan, harus dilakukan oleh orang yang berbeda.DOCUMENTATION PROCEDURES Perusahaan harus menggunakan penomoran dokumen dan semua dokumen harus dapat dipertanggung jawabkan. SO 2 Identify the principles of internal control.
  • 10. Fraud and Internal ControlFraud and Internal ControlPrinciples of Internal Control Activities Illustration 8-2PHYSICAL CONTROLS SO 2 Identify the principles of internal control.
  • 11. Fraud and Internal ControlFraud and Internal ControlPrinciples of Internal Control Activities Illustration 8-3INDEPENDENT INTERNALVERIFICATION 1. Verifikasi catatan secara periodik atau secara surprise. 2. Catatan harus diverifikasi oleh karyawan independen. 3. Jika terjadi perbedaan harus dilaporkan kepada mnajemen. SO 2 Identify the principles of internal control.
  • 12. Fraud and Internal ControlFraud and Internal ControlPrinciples of Internal Control ActivitiesPengendalian sumber daya manusia 1. Mengikat karyawan yang memegang kas. 2. Merotasi tugas karyawan dan meminta karyawan untuk mengambil cuti. 3. Lakukan pemerikasaan latar belakang karyawan. SO 2 Identify the principles of internal control.
  • 13. Cash Controls Cash Controls Pengendalian penerimaan kas Pembentukan tanggung Prosedur Verifikasi internal jawab dokumentasi independen Hanya ditujukan kepada Gunakan slip Supervisor menghitung pihak yang memiliki pembayaan, pita penerimaan kas harian, wewenang untuk mesin kas, dan slip bendahara menerima kas setoran. membandingkan total penerimaan dengan setoran bank harian Pengendalian fisik, Pemisahan tugas mekanik, dan Individu yang berbeda elektronik Pengendalian SDM menerima kas, Simpan kas ditempat Pantau pihak yang mencatat penerimaan yang aman dan dijaga memegang kas; minta kas, dan memegang kas. oleh bank, batasi karyawan untuk akses ke area mengambil cuti; setorIllustration 8-4 penyimpanan; gunakan ke bank secara harian mesin kas SO 3 Explain the applications of internal control principles to cash receipts.
  • 14. * Cash Controls* Cash Controls Kas meliputi uang logam, uang kertas, cek, giro, wesel, dan simpanan dalam bank. Penerimaan kas diperoleh dari: Penjualan secara tunai Pelunasan piutang dari pelanggan Menerima bunga, sewa, dan mendapat dividen Investasi dari pemilik Pinjaman daribank Proses from penjualan aset tidak lancar. SO 3 Explain the applications of internal control principles to cash receipts.
  • 15. * Over-the-* Over-the- Counter Counter Receipts Receipts Illustration 8-4 SO 3 Explain the applications of internal control principles to cash receipts.
  • 16. * Mail Receipts* Mail Receipts Prosedur pengendalian: Penerimaan surat harus dibuka oleh dua orang, siapkan daftar cek, and periksa pendukungnya (nama penerbit cek, tujuan pembayaran, dan jumlah cek. Buat salinan cek, dan kirim kebagian kasir. Kasir menambahkan cek ke penerimaan over-the- counter dan buat laporan kas secara harian dan kirimkan ke bank secara harian. Salinan daftar dikirim ke bendahara sebagai pembanding dengan jumlah surat (cek) yang ditujukan pada laporan harian kas. SO 3 Explain the applications of internal control principles to cash receipts.
  • 17. * Cash Controls* Cash ControlsCash Disbursements Controls Umumnya, pengendalian internal atas pengeluaran kas lebih efektif melalui pembayaran cek, dari pada dengan uang tunai. penerapannya: Sistem voucher Dana kas kecil (petty cash) SO 4 Explain the applications of internal control principles to cash disbursements.
  • 18. * Cash Controls* Cash ControlsCash Disbursements Controls Illustration 8-6 Documentation Establishment of Procedures Independent Internal Responsibility Gunakan cek yg diberi Verification penomoran sebelumnyaHanya ditujukan kepada (prenumbered) dan Bandingkan cek dengan pihak yg memiliki diurutkan, setiap cek harus faktur, rekonsiliasikan wewenang untuk memiliki tagihan yg disetujui; laporan bank secara meminta karyawan utk menandatangani cek menggunakan kartu kredit bulanan (bendahara) perusahaan utk penggantian biaya yg dikeuarkan. Human Resource Segregation of Duties ControlsIndividu yang berbeda Mengikat karyawan mengesahkan dan Physical Controls yang menghandel uang;melakukan pembayaran; Simpan cek kosong di tempat Meminta karyawan penanda tangan cek yang aman, dengan akses untuk mengambil cuti; terbatas; tulis jumlah cek tidak mencatat dengan menggunakan tinta Periksa latar belakang pengeluaran yang tidak bisa dihapus. karyawan.
  • 19. * Cash Controls* Cash ControlsReview Question The use of prenumbered checks in disbursing cash is an application of the principle of: a. establishment of responsibility. b. segregation of duties. c. physical, mechanical, and electronic controls. d. documentation procedures. SO 4 Explain the applications of internal control principles to cash disbursements.
  • 20. * Cash Controls* Cash ControlsCash Disbursements Controls Sistem Voucher Jaringan persetujuan oleh individu yang berwenang secara independen untuk memastikan bahwa seluruh pengeluaran melalui cek adalah tepat. Voucher adalah formulir yang telah dipersiapkan dan telah diotorisasi untuk semua transaksi pengeluaran. SO 4 Explain the applications of internal control principles to cash disbursements.
  • 21. * Cash Controls* Cash ControlsCash Disbursements Controls Dana kas kecil (petty cash) – digunakan untuk membayar jumlah pengeluaran yang relatif kecil . Meliputi: 1. Pembentukan dana, 2. Melakukan pembayaran dari dana, dan 3. Mengisi ulang dana. SO 5 Describe the operation of a petty cash fund.
  • 22. * Cash Controls* Cash ControlsIllustration: jika Laird company memutuskan untuk membentukdana sebesar $100 pada tanggal 1 maret, maka ayat jurnalnya:Mar. 1 Petty cash 100 Cash 100 SO 5 Describe the operation of a petty cash fund.
  • 23. * Cash Controls* Cash Controls Illustration: asumsikan tgl 15 maret penjaga (kustodian) kas kecil meminta cek sebesar $87, dana terdiri dari uang tunai $13 dan tanda terima kas kecil untuk beban pos $44, biaya angkut $38, dan beban lain-lain $5. ayat jurnal umum yang diperlukan adalah: Mar. 15 Postage expense 44 Freight-out 38 Miscellaneous expense 5 Cash 87 SO 5 Describe the operation of a petty cash fund.
  • 24. * Cash Controls* Cash Controls Illustration: Occasionally, the company may need to recognize a cash shortage or overage. Asumsikan pada contoh sebelumnya bahwa penjaga (kustodian) kas hanya memiliki uang tunai $12 ditambah tanda terima sebagaimana dituliskan di atas. Dengan demikian, permintaan reimbursement menjadi $88. ayat jurnal yang diperlukan: Mar. 15 Postage expense 44 Freight-out 38 Miscellaneous expense 5 Cash over and short 1 Cash 88 SO 5 Describe the operation of a petty cash fund.
  • 25. * Control Features: Use of a Bank* Control Features: Use of a Bank Kontribusi pengendalian internal yang baik terhadap kas: Meminimalisasi jumlah uang yang ada di tangan. Membuat catatan ganda (rangkap) atas transaksi bank. Rekonsiliasi bank. SO 6 Indicate the control features of a bank account.
  • 26. Control Features: Use of a BankControl Features: Use of a Bank Illustration 8-8Membuat setoran bank NomorOtorisasi karyawan harus kode bankmenyetokan ke bank. Bagian Bagian belakang depan SO 6 Indicate the control features of a bank account.
  • 27. Control Features: Use of a Bank Control Features: Use of a Bank Writing Checks Illustration 8-9 Catatan yang dibuat depositor untuk meminta bank membayar sejumlah uang kepada penerima.pembuatpenerimaPembayar /bank SO 6 Indicate the control features of a bank account.
  • 28. Control Features: Use of a BankControl Features: Use of a Bank Illustration 8-10Laporan BankMemorandum Debit Biaya adminstrasi bak (Bank service charge) Dana tidak mecukupi/NSF (not sufficient funds)Memorandum kredit Menagih puitang wesel. Mendapatkan bunga. SO 6 Indicate the control features of a bank account.
  • 29. Control Features: Use of a BankControl Features: Use of a BankReview Question The control features of a bank account do not include: a. having bank auditors verify the correctness of the bank balance per books. b. minimizing the amount of cash that must be kept on hand. c. providing a double record of all bank transactions. d. safeguarding cash by using a bank as a depository. SO 6 Indicate the control features of a bank account.
  • 30. Control Features: Use of a BankControl Features: Use of a BankRekonsiliasi rekening bank rekonsiliasi saldo per buku dan saldo per bank untuk menyesuaikan (mengoreksi) saldo kas. Item-item dalam rekonsiliasi: 1. Deposits in transit/setoran dalam perjalanan. 2. Outstanding checks/cek yang masih beredar. 3. Errors/kesalahan. 4. Bank memoranda/memorandum bank. SO 7 Prepare a bank reconciliation.
  • 31. Control Features: Use of a BankControl Features: Use of a BankReconciliation Procedures Illustration 8-11 + Deposit in Transit + Notes collected by bank - Outstanding Checks - NSF (bounced) checks +- Bank Errors - Check printing or other service charges +- Company Errors CORRECT BALANCE CORRECT BALANCE SO 7 Prepare a bank reconciliation.
  • 32. Control Features: Use of a BankControl Features: Use of a BankIllustration: laporan bank utk Laird Company (Illustration 8-11),menunjukkan saldo per bank of $15,907.45 pada 30 april 2010.pada tanggal ini saldo kas per buku $11,589.45. menggunakan 4langkah rekonsiliasi, tentukan rekonsiliasi berdasarkan item-itemdibawah ini:
  • 33. Control Features: Use of a BankControl Features: Use of a BankIllustration: a) Prepare a bank reconciliation at April 30. Cash balance per bank statement $15,907.45 Add: Deposit in transit 2,201.40 Less: Outstanding checks (5,904.00) Adjusted cash balance per bank $12,204.85 Cash balance per books $11,589.45 Add: Error in recording check no. 443 36.00 Collection of notes + interest - fee 1,035.00 Less: NSF check (425.60) Bank service charge (30.00) Adjusted cash balance per books $12,204.85 Illustration 8-12 SO 7 Prepare a bank reconciliation.
  • 34. Control Features: Use of a BankControl Features: Use of a BankCatatan perusahaan tiap item rekonsiliasi yang digunakan untukmenggambarkan penyesuaian saldo kas per buku.Penagihan piutang wesel: diasumsikan bungan $50 belumdiakui dan biaya penagihan dibebankan ke beban lain-lain, makaayat jurnalnya:Apr. 30 Cash 1,035.00 Miscellaneous expense 15.00 Notes receivable 1,000.00 Interest revenue 50.00 SO 5 Describe the operation of a petty cash fund.
  • 35. Control Features: Use of a BankControl Features: Use of a BankBook Error: jurnal pengeluaran kas menunjukkan bahwa cekno.443 merupakan pembayaran ke andrea company. Ayatjurnal koreksinya adalah:Apr. 30 Cash 36.00 Accounts payable-andrea company 36.00 SO 5 Describe the operation of a petty cash fund.
  • 36. Control Features: Use of a BankControl Features: Use of a BankNSF Check: Cek kosong/NSF menjadi piutang bagi pihakdeposan. Jurnalnya:Apr. 30 Accounts receivable 425.60 Cash 425.60Bank Service Charges: biaya pencetakan cek (DM) danbiaya jasa bank lainnya (SC) didebit ke beban lain-lain.jurnalnya:Apr. 30 Miscellaneous 30.00 Cash 30.00 SO 5 Describe the operation of a petty cash fund.
  • 37. Control Features: Use of a BankControl Features: Use of a BankReview Question The reconciling item in a bank reconciliation that will result in an adjusting entry by the depositor is: a. outstanding checks. b. deposit in transit. c. a bank error. d. bank service charges. SO 7 Prepare a bank reconciliation.
  • 38. Control Features: Use of a BankControl Features: Use of a Bank Electronic Funds Transfers (EFT) Disbursement systems that uses wire, telephone, or computers to transfer cash balances between locations. EFT transfers normally result in better internal control since no cash or checks are handled by company employees. SO 7 Prepare a bank reconciliation.
  • 39. Reporting CashReporting CashReview Question Which of the following statements correctly describes the reporting of cash? a. Cash cannot be combined with cash equivalents. b. Restricted cash funds may be combined with Cash. c. Cash is listed first in the current assets section. d. Restricted cash funds cannot be reported as a current asset. SO 8 Explain the reporting of cash.