Full Description
| Record of Work | Laporan Magang |
| Cataloguing Source | |
| Content Type | |
| Media Type | |
| Carrier Type | |
| Physical Description | xii, 78 hlm. : ill. ; 28 cm. + lamp. |
| Concise Text | |
| Holding Institution | Universitas Indonesia |
| Location | Perpustakaan UI, Lantai 3 |
- Availability
- Digital Files: 1
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- Abstract
| Call Number | Barcode Number | Availability |
|---|---|---|
| TA-Pdf | 16-19-200435372 | TERSEDIA |
| No review available for this collection: 20392837 |
Abstract
Laporan magang ini menjabarkan kegiatan penulis dalam pelaksanaan audit atas siklus penjualan pada PT TMT untuk periode tahun 2013. Beberapa akun yang terkait dengan siklus ini adalah akun penjualan, piutang usaha, dan kas. Penulis menemukan bahwa pengendalian internal pada siklus penjualan belum sepenuhnya efektif, khususnya dalam hal pemisahan tugas, otorisasi, dan pemeriksaan dokumen. Berdasarkan prosedur audit yang telah dilaksanakan, auditor menyimpulkan bahwa akun penjualan, piutang usaha, dan kas telah disajikan secara wajar dan sesuai dengan PSAK.
This internship report explains author?s activities when conducting audit on the sales cycle of PT TMT for the year 2013. Several included are sales, accounts receivable, and cash. I found that the internal control in the sales cycle is not fully effective, especially in terms of segregation of duties, authorization, and examination of documents. Based on audit procedures that have been conducted, auditor concludes the sales, accounts receivable, and cash are fairly stated and in accordance with PSAK.
This internship report explains author?s activities when conducting audit on the sales cycle of PT TMT for the year 2013. Several included are sales, accounts receivable, and cash. I found that the internal control in the sales cycle is not fully effective, especially in terms of segregation of duties, authorization, and examination of documents. Based on audit procedures that have been conducted, auditor concludes the sales, accounts receivable, and cash are fairly stated and in accordance with PSAK.