Bab ini membahas tentang piutang dan pengakuan piutang usaha. Terdapat beberapa jenis piutang seperti piutang dagang, wesel tagih, dan piutang lainnya. Perusahaan mengakui piutang usaha pada saat penjualan kredit. Ada dua metode penilaian piutang yaitu metode penyisihan dan metode penghapusan langsung. Metode penyisihan lebih disarankan karena piutang dicatat sebesar nilai realisasi bersih
Pengantar Akuntansi 2 - Ch13 Statement of Cash Flowyuliapratiwi2810
This document discusses the statement of cash flows, including its usefulness, format, and preparation using the indirect method. It covers key topics such as distinguishing between operating, investing and financing activities; adjustments made to net income to reconcile to net cash from operating activities; and preparing the statement of cash flows. The objectives are to indicate the usefulness of the statement, distinguish activity types, and prepare the statement using the indirect method.
This document provides an overview and objectives of Chapter 1 of an accounting principles textbook. It introduces key concepts in accounting including what accounting is, its users and uses, ethics, generally accepted accounting principles, assumptions, the basic accounting equation and its components, how business transactions affect the equation, and the four main financial statements. It also briefly discusses accounting career opportunities. The objectives are to explain these foundational accounting topics and how the financial statements are prepared from the summarized transaction data.
The document discusses the steps in preparing a worksheet. It begins by explaining how to prepare a trial balance on the worksheet by transferring account balances from the ledger. The second step is to enter adjusting entries in the adjustments columns. The third step is to complete the adjusted trial balance columns by totaling debits and credits. The fourth step extends adjusted account balances to the appropriate financial statement columns. The final step is to compute net income or loss by totaling the columns and determining the difference between revenues and expenses.
This document summarizes key accounting concepts related to cash, receivables, and related valuation issues. It defines cash and receivables, discusses how to recognize, measure, and present them in financial statements. Specific topics covered include cash controls, restricted cash, cash equivalents, accounts and notes receivable, allowance for doubtful accounts, present value concepts for long-term notes receivable.
This document discusses accounting for receivables. It covers identifying different types of receivables like accounts receivable and notes receivable. It also covers recognizing accounts receivable when sales are made on credit and how to value accounts receivable using methods like the direct write-off and allowance methods. The allowance method estimates uncollectible amounts and establishes an allowance for doubtful accounts balance. The document also discusses disposing of accounts receivable through write-offs or recoveries.
The document discusses accounting for notes receivable. It provides examples of how to record various types of notes receivable, including:
1) Interest-bearing notes where the stated interest rate is equal to market rate. The note is recorded at face value.
2) Interest-bearing notes where the stated interest rate differs from market rate. The note is recorded at present value of future cash flows.
3) Non-interest bearing notes. The note is recorded at present value of future cash flows using implied interest rate.
It also discusses accounting for impairment of long-term notes receivable, including calculating and recording impairment losses. Notes receivable may be used as collateral for borrowings or sold outright to
1. The document discusses adjusting entries in accounting.
2. There are four main types of adjusting entries: prepaid expenses, unearned revenues, accrued revenues, and accrued expenses.
3. Adjusting entries are necessary to ensure revenues and expenses are recorded in the appropriate accounting period according to the accrual basis of accounting.
Bab ini membahas tentang piutang dan pengakuan piutang usaha. Terdapat beberapa jenis piutang seperti piutang dagang, wesel tagih, dan piutang lainnya. Perusahaan mengakui piutang usaha pada saat penjualan kredit. Ada dua metode penilaian piutang yaitu metode penyisihan dan metode penghapusan langsung. Metode penyisihan lebih disarankan karena piutang dicatat sebesar nilai realisasi bersih
Pengantar Akuntansi 2 - Ch13 Statement of Cash Flowyuliapratiwi2810
This document discusses the statement of cash flows, including its usefulness, format, and preparation using the indirect method. It covers key topics such as distinguishing between operating, investing and financing activities; adjustments made to net income to reconcile to net cash from operating activities; and preparing the statement of cash flows. The objectives are to indicate the usefulness of the statement, distinguish activity types, and prepare the statement using the indirect method.
This document provides an overview and objectives of Chapter 1 of an accounting principles textbook. It introduces key concepts in accounting including what accounting is, its users and uses, ethics, generally accepted accounting principles, assumptions, the basic accounting equation and its components, how business transactions affect the equation, and the four main financial statements. It also briefly discusses accounting career opportunities. The objectives are to explain these foundational accounting topics and how the financial statements are prepared from the summarized transaction data.
The document discusses the steps in preparing a worksheet. It begins by explaining how to prepare a trial balance on the worksheet by transferring account balances from the ledger. The second step is to enter adjusting entries in the adjustments columns. The third step is to complete the adjusted trial balance columns by totaling debits and credits. The fourth step extends adjusted account balances to the appropriate financial statement columns. The final step is to compute net income or loss by totaling the columns and determining the difference between revenues and expenses.
This document summarizes key accounting concepts related to cash, receivables, and related valuation issues. It defines cash and receivables, discusses how to recognize, measure, and present them in financial statements. Specific topics covered include cash controls, restricted cash, cash equivalents, accounts and notes receivable, allowance for doubtful accounts, present value concepts for long-term notes receivable.
This document discusses accounting for receivables. It covers identifying different types of receivables like accounts receivable and notes receivable. It also covers recognizing accounts receivable when sales are made on credit and how to value accounts receivable using methods like the direct write-off and allowance methods. The allowance method estimates uncollectible amounts and establishes an allowance for doubtful accounts balance. The document also discusses disposing of accounts receivable through write-offs or recoveries.
The document discusses accounting for notes receivable. It provides examples of how to record various types of notes receivable, including:
1) Interest-bearing notes where the stated interest rate is equal to market rate. The note is recorded at face value.
2) Interest-bearing notes where the stated interest rate differs from market rate. The note is recorded at present value of future cash flows.
3) Non-interest bearing notes. The note is recorded at present value of future cash flows using implied interest rate.
It also discusses accounting for impairment of long-term notes receivable, including calculating and recording impairment losses. Notes receivable may be used as collateral for borrowings or sold outright to
1. The document discusses adjusting entries in accounting.
2. There are four main types of adjusting entries: prepaid expenses, unearned revenues, accrued revenues, and accrued expenses.
3. Adjusting entries are necessary to ensure revenues and expenses are recorded in the appropriate accounting period according to the accrual basis of accounting.
Bab 8 membahas penilaian persediaan dengan pendekatan biaya dasar, meliputi klasifikasi persediaan, sistem perpetual dan periodik, biaya yang dimasukkan ke persediaan, dan asumsi arus biaya seperti FIFO, rata-rata, dan identifikasi khusus. "
The document provides an overview of accounting information systems. It discusses the basic concepts of an AIS, including that an AIS collects and processes transaction data and communicates financial information. It also describes the nature and purpose of subsidiary ledgers, which are used to track individual account balances like accounts receivable. Additionally, the document explains how to record transactions in special journals, including sales, purchases, cash receipts and payments journals, in order to organize similar transactions and reduce general journal entries. It compares AIS under GAAP and IFRS.
This document provides an overview of accounting for receivables. It defines different types of receivables like accounts receivable and notes receivable. It explains how companies recognize, value, and dispose of both accounts receivable and notes receivable. Specific topics covered include recognizing revenue on credit sales, estimating and recording allowance for doubtful accounts, accounting for uncollectible accounts, determining maturity dates and interest on notes, and presenting receivables on financial statements. The document aims to help students understand the key accounting concepts and entries related to receivables.
The document discusses the accounting information system and accounting cycle. It defines key accounting terminology and explains the double-entry system and accounting equation. The accounting cycle includes identifying and recording transactions, posting to accounts, preparing a trial balance, adjusting entries, and financial statements. The document provides examples to illustrate double-entry accounting and the accounting equation.
[Ringkasan]
1. Bab ini membahas penilaian persediaan dengan pendekatan biaya pokok. Ada beberapa metode penilaian persediaan yang dibahas seperti FIFO, rata-rata tertimbang, identifikasi khusus, dan LIFO.
2. Perusahaan harus memilih asumsi arus biaya yang tepat untuk mengalokasikan biaya barang tersedia untuk dijual antara barang yang dijual dan barang persediaan.
3. Kesalahan pencatatan persediaan dapat
The document describes the accounting recording process, including how accounts, debits, credits, journals, ledgers, and trial balances are used. It explains that journals are used to record transactions chronologically, while ledgers contain accounts for assets, liabilities, equity, revenues, and expenses. Transactions are posted from journals to ledgers to update account balances. A trial balance is prepared to check that total debits equal total credits. While useful, a trial balance does not guarantee accurate records as errors can still exist.
Here are the steps to analyze and post a journal entry:
1. Analyze the journal entry to determine the accounts involved and whether each account increased or decreased.
2. Determine if each account is an asset, liability, equity, revenue or expense account based on the general ledger chart of accounts.
3. Translate increases in asset and expense accounts and decreases in liability, equity and revenue accounts into debits, and increases in liability, equity and revenue accounts and decreases in asset and expense accounts into credits.
4. Record the debits and credits in the appropriate general ledger accounts.
Posting
Question
LO 6
Audit sampling for tests of details of balancessellyhood
There are 14 steps required for audit sampling for tests of details of balances. The steps are similar for sampling tests of controls and transactions, with the main differences being that sampling for balances tests for monetary errors rather than exceptions. Stratified sampling is most commonly used to divide the population into subgroups and select independent samples from each. Sample size is determined based on tolerable misstatement, and statistical or nonstatistical methods can be used to analyze results and determine if the population should be rejected. Monetary unit sampling is an innovative statistical method developed for auditors that samples at the individual dollar level.
Dokumen tersebut membahas tentang jenis-jenis jurnal khusus yang digunakan dalam perusahaan dagang, yaitu jurnal khusus pembelian, penjualan, pengeluaran kas, dan penerimaan kas. Setiap jurnal khusus hanya digunakan untuk mencatat satu jenis transaksi tertentu seperti pembelian secara kredit, penjualan secara kredit, penerimaan kas, dan pengeluaran kas.
1) An account is used to record increases and decreases in assets, liabilities, equity, revenue, and expenses. Accounts help in the recording process by tracking changes to specific items.
2) The double-entry system requires every transaction to affect at least two accounts to keep the accounting equation in balance. Transactions are recorded by debiting at least one account and crediting another account.
3) The basic steps in the recording process are to analyze each transaction, enter the transaction in a journal, and then transfer the journal information to individual ledger accounts.
Akuntansi Manajemen Edisi 8 oleh Hansen & Mowen Bab 2Dwi Wahyu
Materi Bab 2 Basic Management Accounting Concepts, Akuntansi Manajemen buku Hansen & Mowen Edisi 8. Presentasi powerpoint oleh Gail B. Wright , Professor Emeritus of Accounting , Bryant University
This document provides an overview of adjusting entries in 3 parts:
1. It introduces adjusting entries and explains they are needed to follow accrual accounting principles by ensuring revenues and expenses are recorded in the correct periods.
2. It identifies the major types of adjusting entries as deferrals (prepaid expenses and unearned revenues) and accruals (accrued revenues and accrued expenses).
3. It explains how to prepare adjusting entries for specific types of deferrals, including prepaid expenses like supplies, insurance, and depreciation, as well as unearned revenues. Examples are provided for each.
A corporation has several key characteristics that distinguish it from other business forms:
1. It is a separate legal entity that exists independently of its owners and can act under its own name.
2. Shareholders have limited liability, meaning they are only responsible for the amount invested and not company debts.
3. Ownership is represented by shares that can be freely transferred to other parties.
4. A corporation can exist indefinitely regardless of changes in ownership because it has a legal existence separate from its owners.
The document provides information about adjusting entries for Micro Computer Services for August 2017. It states that accrued revenues of $500 were earned but not recorded for services performed. It also states that accrued expenses of $300 were incurred for unpaid utilities. The adjusting entries would debit Accounts Receivable and credit Service Revenue for $500 to record accrued revenues. For accrued expenses, the adjusting entries would debit Utilities Expense and credit Accounts Payable for $300 to record accrued expenses.
Akuntansi Manajemen Edisi 8 oleh Hansen & Mowen Bab 18Dwi Wahyu
1. The document discusses international issues in management accounting. It covers topics like the role of management accountants in international business, levels of international trade involvement, managing foreign currency risk, reasons for decentralization in multinational companies, performance evaluation in multinational companies, and transfer pricing.
2. It provides learning objectives for each topic and defines key terms. For example, it defines tariffs, foreign trade zones, outsourcing, and joint ventures.
3. It discusses how management accountants can help companies manage transaction risk, economic risk, and translation risk from currency fluctuations through hedging and forward contracts. It also covers challenges like addressing language differences and using multiple measures for performance evaluations across cultures
Dokumen tersebut membahas tentang kecurangan, pengendalian internal, dan kas. Secara singkat, dibahas mengenai definisi kecurangan dan pengendalian internal, prinsip-prinsip aktivitas pengendalian internal yang meliputi penentuan tanggung jawab, pemisahan tugas, prosedur dokumentasi, pengendalian fisik, verifikasi internal independen, dan pengendalian sumber daya manusia, serta penerapan prinsip-prinsip pengendalian internal pada penerimaan dan pen
Cash balance per bank statement $15,907.45
b) Deposits in transit totaling $4,500
c) Outstanding checks of $2,000, $800, and $600
d) Bank charged a $35 service fee
e) The company recorded a $300 deposit as $30
f) Prepare the corrected cash balance
SO 7 Prepare a bank reconciliation.
Bab 8 membahas penilaian persediaan dengan pendekatan biaya dasar, meliputi klasifikasi persediaan, sistem perpetual dan periodik, biaya yang dimasukkan ke persediaan, dan asumsi arus biaya seperti FIFO, rata-rata, dan identifikasi khusus. "
The document provides an overview of accounting information systems. It discusses the basic concepts of an AIS, including that an AIS collects and processes transaction data and communicates financial information. It also describes the nature and purpose of subsidiary ledgers, which are used to track individual account balances like accounts receivable. Additionally, the document explains how to record transactions in special journals, including sales, purchases, cash receipts and payments journals, in order to organize similar transactions and reduce general journal entries. It compares AIS under GAAP and IFRS.
This document provides an overview of accounting for receivables. It defines different types of receivables like accounts receivable and notes receivable. It explains how companies recognize, value, and dispose of both accounts receivable and notes receivable. Specific topics covered include recognizing revenue on credit sales, estimating and recording allowance for doubtful accounts, accounting for uncollectible accounts, determining maturity dates and interest on notes, and presenting receivables on financial statements. The document aims to help students understand the key accounting concepts and entries related to receivables.
The document discusses the accounting information system and accounting cycle. It defines key accounting terminology and explains the double-entry system and accounting equation. The accounting cycle includes identifying and recording transactions, posting to accounts, preparing a trial balance, adjusting entries, and financial statements. The document provides examples to illustrate double-entry accounting and the accounting equation.
[Ringkasan]
1. Bab ini membahas penilaian persediaan dengan pendekatan biaya pokok. Ada beberapa metode penilaian persediaan yang dibahas seperti FIFO, rata-rata tertimbang, identifikasi khusus, dan LIFO.
2. Perusahaan harus memilih asumsi arus biaya yang tepat untuk mengalokasikan biaya barang tersedia untuk dijual antara barang yang dijual dan barang persediaan.
3. Kesalahan pencatatan persediaan dapat
The document describes the accounting recording process, including how accounts, debits, credits, journals, ledgers, and trial balances are used. It explains that journals are used to record transactions chronologically, while ledgers contain accounts for assets, liabilities, equity, revenues, and expenses. Transactions are posted from journals to ledgers to update account balances. A trial balance is prepared to check that total debits equal total credits. While useful, a trial balance does not guarantee accurate records as errors can still exist.
Here are the steps to analyze and post a journal entry:
1. Analyze the journal entry to determine the accounts involved and whether each account increased or decreased.
2. Determine if each account is an asset, liability, equity, revenue or expense account based on the general ledger chart of accounts.
3. Translate increases in asset and expense accounts and decreases in liability, equity and revenue accounts into debits, and increases in liability, equity and revenue accounts and decreases in asset and expense accounts into credits.
4. Record the debits and credits in the appropriate general ledger accounts.
Posting
Question
LO 6
Audit sampling for tests of details of balancessellyhood
There are 14 steps required for audit sampling for tests of details of balances. The steps are similar for sampling tests of controls and transactions, with the main differences being that sampling for balances tests for monetary errors rather than exceptions. Stratified sampling is most commonly used to divide the population into subgroups and select independent samples from each. Sample size is determined based on tolerable misstatement, and statistical or nonstatistical methods can be used to analyze results and determine if the population should be rejected. Monetary unit sampling is an innovative statistical method developed for auditors that samples at the individual dollar level.
Dokumen tersebut membahas tentang jenis-jenis jurnal khusus yang digunakan dalam perusahaan dagang, yaitu jurnal khusus pembelian, penjualan, pengeluaran kas, dan penerimaan kas. Setiap jurnal khusus hanya digunakan untuk mencatat satu jenis transaksi tertentu seperti pembelian secara kredit, penjualan secara kredit, penerimaan kas, dan pengeluaran kas.
1) An account is used to record increases and decreases in assets, liabilities, equity, revenue, and expenses. Accounts help in the recording process by tracking changes to specific items.
2) The double-entry system requires every transaction to affect at least two accounts to keep the accounting equation in balance. Transactions are recorded by debiting at least one account and crediting another account.
3) The basic steps in the recording process are to analyze each transaction, enter the transaction in a journal, and then transfer the journal information to individual ledger accounts.
Akuntansi Manajemen Edisi 8 oleh Hansen & Mowen Bab 2Dwi Wahyu
Materi Bab 2 Basic Management Accounting Concepts, Akuntansi Manajemen buku Hansen & Mowen Edisi 8. Presentasi powerpoint oleh Gail B. Wright , Professor Emeritus of Accounting , Bryant University
This document provides an overview of adjusting entries in 3 parts:
1. It introduces adjusting entries and explains they are needed to follow accrual accounting principles by ensuring revenues and expenses are recorded in the correct periods.
2. It identifies the major types of adjusting entries as deferrals (prepaid expenses and unearned revenues) and accruals (accrued revenues and accrued expenses).
3. It explains how to prepare adjusting entries for specific types of deferrals, including prepaid expenses like supplies, insurance, and depreciation, as well as unearned revenues. Examples are provided for each.
A corporation has several key characteristics that distinguish it from other business forms:
1. It is a separate legal entity that exists independently of its owners and can act under its own name.
2. Shareholders have limited liability, meaning they are only responsible for the amount invested and not company debts.
3. Ownership is represented by shares that can be freely transferred to other parties.
4. A corporation can exist indefinitely regardless of changes in ownership because it has a legal existence separate from its owners.
The document provides information about adjusting entries for Micro Computer Services for August 2017. It states that accrued revenues of $500 were earned but not recorded for services performed. It also states that accrued expenses of $300 were incurred for unpaid utilities. The adjusting entries would debit Accounts Receivable and credit Service Revenue for $500 to record accrued revenues. For accrued expenses, the adjusting entries would debit Utilities Expense and credit Accounts Payable for $300 to record accrued expenses.
Akuntansi Manajemen Edisi 8 oleh Hansen & Mowen Bab 18Dwi Wahyu
1. The document discusses international issues in management accounting. It covers topics like the role of management accountants in international business, levels of international trade involvement, managing foreign currency risk, reasons for decentralization in multinational companies, performance evaluation in multinational companies, and transfer pricing.
2. It provides learning objectives for each topic and defines key terms. For example, it defines tariffs, foreign trade zones, outsourcing, and joint ventures.
3. It discusses how management accountants can help companies manage transaction risk, economic risk, and translation risk from currency fluctuations through hedging and forward contracts. It also covers challenges like addressing language differences and using multiple measures for performance evaluations across cultures
Dokumen tersebut membahas tentang kecurangan, pengendalian internal, dan kas. Secara singkat, dibahas mengenai definisi kecurangan dan pengendalian internal, prinsip-prinsip aktivitas pengendalian internal yang meliputi penentuan tanggung jawab, pemisahan tugas, prosedur dokumentasi, pengendalian fisik, verifikasi internal independen, dan pengendalian sumber daya manusia, serta penerapan prinsip-prinsip pengendalian internal pada penerimaan dan pen
Cash balance per bank statement $15,907.45
b) Deposits in transit totaling $4,500
c) Outstanding checks of $2,000, $800, and $600
d) Bank charged a $35 service fee
e) The company recorded a $300 deposit as $30
f) Prepare the corrected cash balance
SO 7 Prepare a bank reconciliation.
Dokumen ini membahas pengendalian internal dan sistem kas perusahaan. Ia menjelaskan pengertian pengendalian internal, lingkungan pengendalian, sistem akuntansi, dan prosedur pengendalian kas seperti penerimaan tunai, penerbitan cek, rekonsiliasi rekening bank. Dokumen ini juga memberikan contoh soal rekonsiliasi bank dan jawabannya beserta entry jurnal yang dibutuhkan.
Dokumen tersebut membahas mengenai pengendalian internal perusahaan, termasuk komponen-komponennya seperti lingkungan pengendalian, penilaian resiko, aktivitas pengendalian, informasi dan komunikasi, serta monitoring. Juga dibahas mengenai pengendalian kas masuk dan keluar, penggunaan voucher, rekonsiliasi rekening bank, dan penyesuaian jurnal akuntansi.
Kas dapat diubah menjadi aktiva lain dan digunakan untuk membeli barang atau jasa serta memenuhi kewajiban dengan lebih cepat dibandingkan aktiva lainnya. Rekening giro bank digunakan untuk menyimpan kas dan menerapkan praktik pengawasan, seperti contoh pembuatan rekonsiliasi bank antara saldo bank dan buku besar perusahaan.
Dokumen tersebut merangkum proses rekonsiliasi bank yang dilakukan perusahaan untuk menyamakan catatan kas perusahaan dengan saldo rekening bank. Dokumen menjelaskan beberapa penyebab perbedaan antara dua saldo tersebut seperti setoran dalam perjalanan, cek yang belum ditagih, biaya bank, cek kosong, dan pelunasan pelanggan melalui transfer. Dokumen juga menjelaskan teknik penyusunan laporan rekonsilias
Bab 1 akuntansi dan pengendalian intern terhadap kasRian Ekawati
Bab 1 membahas akuntansi dan pengendalian intern terhadap kas. Pengendalian intern bertujuan menjaga aset perusahaan dan meningkatkan akurasi catatan akuntansi. Prinsip-prinsipnya meliputi pembentukan tanggung jawab, pemisahan tugas, prosedur dokumentasi, pengendalian fisik/mekanis/elektronik, dan verifikasi internal independen. Kas merupakan alat pembayaran yang mudah diselewengkan sehingga diperlukan sistem pen
Sistem pengendalian internal memiliki lima komponen utama yaitu lingkungan pengendalian, penilaian resiko, aktivitas pengendalian, informasi dan komunikasi, serta pengawasan. Pengendalian internal terhadap kas meliputi pengendalian penerimaan kas, pengeluaran kas, rekonsiliasi bank, serta pengendalian kas kecil.
Dokumen tersebut membahas tentang etika dan perilaku koruptif dalam praktik manajemen laba berdasarkan studi hermeneutika-kritik. Terdapat 3 kalimat ringkasan:
1. Dokumen tersebut menganalisis pendapat dan sikap informan terhadap praktik manajemen laba yang dilakukan manajer.
2. Hasil studi menunjukkan informan memiliki pandangan berbeda terhadap manajemen laba, tergantung profesi masing
Makalah audit laporan keuangan dan tanggung jawab auditorrizal hadi
Ringkasan dokumen tersebut adalah:
1. Dokumen tersebut membahas pengujian substantif piutang usaha dan penentuan risiko deteksi untuk pengujian rincian.
2. Pengujian substantif piutang usaha bertujuan untuk memperoleh keyakinan tentang keandalan catatan akuntansi dan membuktikan asersi keberadaan, kelengkapan, hak kepemilikan, dan penilaian piutang usaha.
3. Penentuan risiko deteksi mempertimbangkan f
15, si & pi delvia vamela, hapzi ali, implementasi icofr pt pertamina geo...delviavamela
Ringkasan dokumen tersebut adalah:
(1) Dokumen tersebut membahas tentang implementasi Internal Control over Financial Reporting (ICoFR) di PT Pertamina Geothermal Energy, mulai dari definisi, tujuan, jenis pengendalian, keterbatasan, siklus desain dan implementasi, serta kebijakan dan prosedur ICoFR. (2) Implementasi ICoFR di PT PGE meliputi perancangan, implementasi, pengujian, dan penerapan ICoFR. (3) Dokumen ini bertuju
Ini adalah sebuah resume dari buku Auditing and Assurance Services An Integrated Approach oleh Alvin Aren. I do not own the copyrights, it's only for educational purposes.
Audit Terhadap Siklus Pengeluaran : Pengujian Substantif terhadap Saldo Utang...gitathiananda
Ringkasan dokumen tersebut adalah:
1) Dokumen tersebut membahas tentang pengujian substantif terhadap utang usaha, termasuk definisi utang usaha, perbedaan karakteristiknya dengan aktiva lancar, prinsip akuntansi terkait, tujuan audit, dan prosedur auditnya.
2) Dokumen tersebut juga menjelaskan dokumen dan catatan akuntansi yang terkait dengan utang usaha.
3) Prosedur audit awal untuk utang usaha melip
Sistem Informasi Akuntansi membantu mengumpulkan dan memproses data transaksi serta menyebarkan informasi kepada pihak yang berkepentingan. Siklus akuntansi meliputi identifikasi transaksi, pencatatan jurnal, posting ke buku besar, neraca saldo, jurnal penyesuaian, dan penyusunan laporan keuangan. Jurnal penyesuaian dipersiapkan untuk menyesuaikan pos transitoris dan pos antisipasi agar laporan keuangan dapat menyajikan informasi yang relev
Laporan menjelaskan transaksi keuangan kantor pengacara Sarul Khan selama bulan Juli 2018, termasuk penerimaan kas dari pelanggan, pembayaran beban operasional, dan transaksi lainnya. Laporan laba rugi dan neraca menunjukkan kondisi keuangan perusahaan pada akhir bulan, sementara laporan arus kas menguraikan sumber dan penggunaan kas selama periode tersebut.
BAB 3 PROFESI, PELUANG KERJA, DAN PELUANG USAHA BIDANG AKL.pptxanselmusl280
Jurusan akuntansi merupakan salah satu jurusan yang cukup populer di Indonesia. Banyak mahasiswa yang memilih jurusan ini karena prospek kerja yang menjanjikan. Namun, sebelum memilih jurusan ini, sebaiknya Anda mengetahui terlebih dahulu apa itu jurusan akuntansi.
Akuntansi adalah suatu bidang ilmu yang mempelajari tentang pencatatan, pengukuran, pengklasifikasian, dan pelaporan transaksi keuangan. Jurusan akuntansi sendiri merupakan suatu program studi yang mengajarkan ilmu akuntansi, mulai dari dasar-dasar akuntansi hingga akuntansi lanjutan.
Dalam jurusan akuntansi, Anda akan mempelajari berbagai materi, seperti dasar-dasar akuntansi, teori akuntansi, analisis laporan keuangan, audit, pajak, hingga manajemen keuangan. Selain itu, Anda juga akan belajar menggunakan software akuntansi, seperti Microsoft Excel dan SAP.
Gelar akademik yang akan didapatkan oleh para lulusan S-1 jurusan akuntansi adalah Sarjana Akuntansi (S.Ak.). Memiliki gelar sarjana akuntansi merupakan salah satu syarat penting untuk menjadi seorang akuntan profesional.
Dengan memperoleh gelar sarjana akuntansi, seseorang dianggap memiliki pengetahuan yang mendalam mengenai akuntansi, audit, pajak, dan manajemen keuangan.
Setelah lulus dari jurusan akuntansi, Anda memiliki peluang kerja yang sangat luas. Anda bisa bekerja di berbagai bidang, seperti akuntan publik, auditor, konsultan pajak, pegawai bank, pegawai asuransi, broker saham, hingga dosen akuntansi. Bahkan, jika Anda memiliki kemampuan untuk memulai bisnis, Anda juga bisa membuka usaha konsultan akuntansi.
Anda juga bisa memperoleh gaji yang cukup tinggi jika bekerja di bidang akuntansi. Gaji rata-rata untuk lulusan akuntansi di Indonesia bervariasi, tergantung dari posisi dan pengalaman kerja. Namun, umumnya gaji untuk lulusan akuntansi di Indonesia berkisar antara 4 hingga 10 juta rupiah per bulan.
Secara keseluruhan, jurusan akuntansi memiliki prospek kerja yang menjanjikan dan peluang karier yang luas. Namun, sebelum memilih jurusan ini, pastikan Anda memiliki minat dan bakat dalam bidang akuntansi. Selain itu, perlu juga memiliki kemampuan analisis yang baik, teliti, dan detail-oriented.
Salah satu prospek kerja yang menarik bagi lulusan akuntansi adalah menjadi broker saham.
Sebagai broker saham, tugas utama adalah membantu investor dalam membeli dan menjual saham di pasar saham. Selain itu, seorang broker saham juga harus memiliki pengetahuan dan kemampuan dalam menganalisis data dan memprediksi pergerakan harga saham.
Meskipun menjadi broker saham terdengar menarik dan menjanjikan, tetapi tidak semua lulusan akuntansi bisa menjadi broker saham dengan mudah. Ada beberapa persyaratan yang harus dipenuhi untuk menjadi broker saham, antara lain harus memiliki sertifikasi yang dikeluarkan oleh Bursa Efek Indonesia (BEI) dan harus memiliki lisensi dari Otoritas Jasa Keuangan (OJK).
Namun, bagi lulusan akuntansi yang memiliki sertifikasi dan lisensi tersebut, prospek kerja sebagai broker saham di Indonesia
2. 7-2
Tindakan tidak jujur oleh seorang karyawan yang hasilnya
keuntungan pribadi di karyawan, dan beban untuk majikan
Tiga faktor dalam
kecurangan/
penipuan
Illustration 7-1
Fraud triangle
Penipuan
LO 1
Fraud and Internal Control
Learning
Objective 1
Define fraud and
internalcontrol.
3. 7-3
Metode dan Tindakan
1. Menjaga aset
2. Memastikan catatan akuntansi yang akurat dan dapat
diandalkan.
3. Meningkatkan efisiensi operasional.
4. Menaati persyaratan hukum.
Internal Control
LO 1
4. 7-4
5 komponen pengendalian internal:
● Control environment (pengendalian lingkungan)
● Risk assessment (penilaian resiko)
● Control activities (prosedur pengendalian)
● Information and communication (sistem informasi)
● Monitoring (pemantauan).
Internal Control
LO 1
5. 7-5
PEOPLE, PLANET, AND PROFIT INSIGHT
Pengendalian
Pengendalian internal penting untuk sistem pelaporan keuangan yang
efektif. Hal yang sama berlaku untuk pelaporan keberlanjutan. Sistem
kontrol internal yang efektif dapat
1) Mencegah penggunaan data yang tidak sah
2) Memberikan kepastian yang memadai bahwa informasi akurat, valid
dan lengkap
3) Melaporkan informasi yang sesuai dengan kebijakan akuntansi
keberlanjutan secara keseluruhan.
Perusahaan yang berpotensi menyebabkan kerusakan seperti
perusahaan di industri pertambangan, tunduk pada persyaratan
pelaporan.
LO 1
6. 7-6
◆ Pengendalian akan efektif bila
hanya satu orang yang
bertanggung jawab atas
pekerjaan tertentu.
◆ Membentuk tanggung jawab
seringkali membutuhkan
pembatasana akses hanya
kepada petugas yang berwenang
dan kemudian mengidentifikasi
personil tersebut. LO 2
PEMBENTUKAN TANGGUNG
JAWAB
Principles of Internal Control Activities
Learning Objective 2
Identify the principlesof
internalcontrolactivities.
7. 7-7
PEMISAHAN TUGAS
◆ Individu yang berbeda harus
bertanggung jawab atas kegiatan
terkait.
◆ Tanggung jawab untuk pencatatan
aset harus terpisah dari fisik aset
tersebut.
LO 2
Principles of Internal Control Activities
8. 7-8
◆ Perusahaan harus
menggunakan dokumen yang
tidak terdaftar dan semua
dokumen harus
dipertanggungjawabkan
◆ Karyawan harus segera
meneruskan dokumen sumber
untuk entri akuntansi ke
departemen akuntansi.
LO 2
DOCUMENTATION PROCEDURES
Principles of Internal Control Activities
10. 7-10
◆ Catatan diverifikasi
secara berkala oleh
karyawan yang
mandiri
◆ Perbedaan
dilaporkan kepada
manajemen.
INDEPENDENT INTERNAL VERIFICATION
Illustration 7-3
Comparison of segregation of duties principle with
independent internal verification principle
LO 2
Principles of Internal Control Activities
11. 7-11
HUMAN RESOURCE CONTROLS
◆ Mengikat karyawan yang memegang kas
◆ Merotasi tugas karyawan dan meminta
karyawan mengambil cuti.
◆ melakukan pemeriksaan latar belakang.
LO 2
Principles of Internal Control Activities
12. 7-12
◆ Biaya pengendalian internal harusnya tidak melebihi
manfaat yang diharapkan.
◆ Unsur manusia
◆ Ukuran bisnis.
• HELPFUL HINT
Controls may vary with the risk
level of the activity. For
example, management may
consider cash to be high risk
and maintaining inventories in
the stockroom as lower risk.
Thus, management would have
stricter controls for cash.
Limitations of Internal Control
LO 2
13. 7-13
Kontrol Penerimaan
Kas
LO 3
Illustration 7-4
Application of internal control
principles to cash receipts
Kontrol Kas
Learning
Objective 3
Explain the
applicationsof
internalcontrol
principles to cash
receipts.
Pemisahan
tugas:
Menerima
Mencatat
Memegang
Slip
pembayaran,
pita mesin kas,
slip setoran
14. 7-14
Kontrol Penerimaan Kas
Illustration 7-4
Application of internal control
principles to cash receipts
LO 3
Simpan kas di tempat
yang aman dan dijaga
bank, batasi akses ke
area penyimpanan ,
gunakan mesin kas
15. 7-15
Mesin kas dengan
jumlah yang terlihat
pelanggan. Metode ini
mencegah kasir
mencatat dengan
jumlah yang lebih kecil,
dan mencuri selisih
tersebut
OVER-THE-
COUNTER
RECEIPTS
Kontrol
Penerimaan Kas
LO 3
16. 7-16
MAIL RECEIPTS
◆ Penerimaan surat (biasanya cek/surat penarikan)
seharusnya dibuka di depan dua orang administrasi,
harusnya diberikan catatan “hanya untuk disetorkan”.
◆ Setiap administrasi surat seharusnya menandatangani
(daftar nama penerbit cek, tujuan pembayaran, jumlah
cek) untuk meningkatkan tanggung jawab atas data.
◆ Salinan asli daftar, beserta cek dan remitten advice
kemudian dikirim ke departemen kasir.
◆ Fotokopi daftar dikirim ke bagian akuntansi untuk
direkam, pegawai juga menyimpan salinannya.
Kontrol Penerimaan Kas
LO 3
17. 7-17
Umumnya pengendalian internal atas
pengeluaran kas lebih efektif bila
perusahaan membayar dengan cek atau
elektronik funds transfer (EFT) daripada
tunai. Aplikasi:
◆ Kontrol sistem voucher
◆ Petty Cash Fund (dana kas kecil)
Kontrol pencairan kas
LO 4
Learning
Objective 4
Explain the
applicationsof
internalcontrol
principles to cash
disbursements.
20. 7-20
VOUCHER SYSTEM CONTROLS
◆ Jaringan persetujuan oleh orang orang yang
berwenang bertindak secara independen untuk
memastikan semua pencairan dengan cek sesuai.
◆ Voucher adalah formulir otorisasi yang disiapkan untuk
setiap pengeluaran dalam sistem voucher.
Kontrol pencairan kas
LO 4
21. 7-21
Petty Cash Fund - Dana kas kecil
Digunakan untuk membayar sejumlah kecil
melibatkan
1. Membentuk dana,
2. Melakukan pembayaran dari dana
3. Mengisi ulang dana
Dana kas kecil
LO 5
Learning
Objective 5
Describe the
operation ofa
petty cash fund.
22. 7-22
◆ Manajemen biasanya membatasi ukuran pegeluaran.
◆ Tidak mengijinkan penggunaan data untuk jenis transaksi
tertentu.
◆ Pembayaran didokumentasikan dengan tanda terima
sebelum dimulainya.
◆ Tanda tangan kedua kustodian dan pembayaran penerima
individu diperlukan pada tanda terima.
◆ Dokumen pendukung dilampirkan pada tanda terima.
◆ Kustodian menyimpan kuitansi di kotak kecil sampai dana
tersebut diisi ulang.
◆ Jumlah kuitansi dan uang dalam dana harus sama dengan
jumlah yang ditentukan setiap saat.
MAKING PAYMENTS FROM PETTY CASH
LO 5
23. 7-23
Kontribusi pada pengendalian internal yang baik
atas uang tunai
1) Meminimalkan jumlah mata uang yang ada
2) Membuat catatan ganda transaksi bank
3) Rekonsiliasi bank
Penggunaan Bank
Learning
Objective 6
Indicate the
controlfeatures of
a bank account.
LO 6
25. 7-25
Pesanan tertulis ditandatangani oleh deposan mengarahkan
bank untuk membayar sejumlah uang tertentu kepada
penerima yang ditunjuk
Maker
Payee
Payer
Penulisan Cek
Illustration 7-9
Check with remittance advice
LO 6
26. 7-26
DEBIT
MEMORANDUM
◆ Bank service charge
(biaya layanan).
◆ NSF (not sufficient
funds).
CREDIT
MEMORANDUM
◆ Collect notes receivable
(kumpulan wesel tagih).
◆ Interest earned,
(pendapatan bunga)
Laporan Bank Illustration 7-10
Bank statement
LO 6
27. 7-27
Prosedur Rekonsiliasi Bank
+ Deposit in Transit
- Outstanding Checks
+/- Bank Errors
+ Notes collected by bank
- NSF (bounced) checks
- Check printing or other
service charges
+/- Book Errors
CORRECT BALANCE CORRECT BALANCE
Rekonsiliasi Bank
Illustration 7-11
Bank reconciliation
adjustments
LO 7
Saldo yang benar
Laporan Bank
Mempengaruhi saldo
bank
Wesel tagih yang ditagih bank
Mempengaruhi saldo
perusahaan
Cek kosong
Setoran dalam perjalanan
Cek beredar
Kesalahan pencatatan di bank Biaya cetak dan biaya
pelayanan
Keseimbangan Saldo kas
antara Saldo kas bank
dan perusahaan
Kesalahan pencatatan persh.
Laporan pembukuan
perusahaan
Saldo yang benar
28. 7-28
EFTs
◆ Adalah sistem pencairan yang menggunakan telepon
atau komputer untuk mentransfer uang tunai dari
satu lokasi ke lokasi lain.
◆ Penggunaan nya sangat umum.
◆ Biasanya menghasilkan pengendalian internal yang
lebih baik karena tidak ada uang tunai atau cek yang
ditangani oleh karyawan perusahaan.
Electronic Funds Transfer (EFT) System
LO 7
29. 7-29
◆ Uang tunai terdiri dari uang logam, mata uang, cek,
uang di tangan atau di deposito.
◆ Neraca melaporkan berapa uang tunai yang tersedia pada
suatu waktu tertentu
► Tercantum paling awal di aset lancar
► Termasuk uang tunai, uang tunai di bank, dan kas kecil.
◆ Laporan arus kas menunjukkan sumber dan penggunaan
uang tunai selama periode waktu tertentu.
Laporan Kas
LO 8
Laporan Kas
Learning
Objective 8
Explain the
reporting ofcash.
