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Auditing Ch 19 Siklus Pembelian Dan Pembayaran

Auditing Ch 19 Siklus Pembelian Dan Pembayaran



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Published by: 060108473 on May 24, 2009
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April 15, 2009http://natawidnyana.wordpress.com1
I Made R. Natawidnyana, Ak., CPMA1
Chapter 19
Audit terhadap Siklus Pembelian danPembayaran: Tests of Controls, SubstantiveTests of Transactions, dan Hutang Usaha
I Made R. Natawidnyana, Ak., CPMA2
A. Transaksi dalam SiklusPembelian dan Pembayaran
1.Pembelian (acquisitions) barang dan jasa2.Pengeluaran kas3.Retur pembelian (purchasereturns and allowances)dandiskon pembelian (purchasediscounts)
April 15, 2009http://natawidnyana.wordpress.com2
I Made R. Natawidnyana, Ak., CPMA3
B. Accountdalam Siklus Pembelian danPembayaran (1)
BankRetur PembelianDiskon PembelianPengeluarankasPurchasereturns andallowancesPurchasediscountsPembelianbarang dan jasaPembelianBahan BakuProperti,Pabrikdan PeralatanBiaya DibayarDimukaHutang Usaha
I Made R. Natawidnyana, Ak., CPMA4
B. Account dalam Siklus Pembelian danPembayaran (2)
Pembelianbarang dan jasaHutang UsahaAccount Pengendali Biaya PabrikasiSubsidiary accountsRepair and maintenanceTaxes, SuppliesFreight in, UtilitiesAccount Pengendali Biaya AdministrasiSubsidiary accountsSupplies, OfficerstravelLegal feesAuditing fees, TaxesAccoun Pengendali Biaya PenjualanSubsidiary accountsCommissionsTravel, delivery expensesRepairs, Advertising
April 15, 2009http://natawidnyana.wordpress.com3
I Made R. Natawidnyana, Ak., CPMA5
C. Fungsi Bisnis dan Dokumen yang Terkait
1.Pemrosesan Pesanan Pembelian (purchase orders)Dokumen: purchase requisition; dan purchase order2.Penerimaan barang atau jasaDokumen: receiving report3.Pengakuan Kewajiban (recognizing the liability)Dokumen: invoice/faktur; debit memo; voucher; acquisitiontransaction files; jurnal pembelian; account payable masterfile; vendor’s statement4.Pemrosesan dan Pencatatan Pengeluaran KasDokumen: check; cash disbursement transaction file; jurnalpengeluaran kas
I Made R. Natawidnyana, Ak., CPMA6
D. Motodologi utk Merancang Test of Controldan Substantive Test of Transaction
Memahami pengendalian internpembelian dan pembayaran kasMenilaiplanned control risk (risiko pengendalian yangdirencanakan) -pembelian dan pembayaran kasMenentukan luasnya pengujian pengendalian (testingcontrols)Prosedur AuditUkuran SampleItem yg dipilihWaktu pengujianMendesain testsof controls dansubstantive tests of transactionsatas sikluspembelian danpembayaran kas untuk memenuhitransaction-related audit objectives

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