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Prosedur Audit Kas

Prosedur Audit Kas

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Published by: FaridatulAshriyah on Jul 13, 2010
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Prosedur Audit Kas
Contributor Penyumbang
 ByOsmond Vitez , eHow Contributing Writer 
 
 DenganOsmond Vitez , eHow Berkontribusi Penulis
 Article Rating: Pasal Rating: ( 2 Ratings) (2 Ratings)
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Share SahamCash audits are an important internal control for businesses to use when reviewing proper  procedures for cash. Kas audit merupakan kontrol internal yang penting bagi perusahaan untuk digunakan ketika meninjau prosedur yang tepat untuk kas. Restricting the number of individualsinvolved in the cash process or the number of duties handled by any one individual in the cash process limits any type of fraudulent activity regarding cash. Membatasi jumlah individu yangterlibat dalam proses tunai atau jumlah tugas ditangani oleh setiap individu dalam proses kas batas semua jenis aktivitas penipuan tentang kas.
Cash Access Kas Akses
1.Cash process audits should determine how many individuals handle cash at the main cashcollection point. Kas proses audit harus menentukan berapa banyak individu menanganikas pada tempat pengumpulan kas utama. Cashiers and front office managers should bethe only individuals who handle money as it comes into the business. Kasir dan manajer kantor depan seharusnya hanya individu yang menangani uang seperti yang datang kedalam bisnis. Audits should also ensure that money is entered into a log book or safe andis signed off by the cashier and front office manager. Audit juga harus memastikan uangyang dimasukkan ke dalam buku log atau aman dan ditandatangani oleh kasir danmanajer kantor depan. Two individuals should be present when the cash is removed fromthe safe and taken to the accounting office or bank. Dua individu harus hadir pada saat pendapatan tersebut dihapus dari aman dan dibawa ke kantor akuntansi atau bank.
Deposit Preparation Deposit Persiapan
 
2.Preparation of the cash for a bank deposit should be handled by individuals other than thecashier or front office manager. Persiapan uang tunai untuk deposito bank harus ditanganioleh individu selain kasir atau manajer kantor depan. Audits should determine whichindividuals prepare the deposits and if they are reviewed by a supervisor in theaccounting office. Audit harus menentukan individu mempersiapkan deposito dan jikamereka telah ditinjau oleh seorang supervisor di kantor akuntansi. Most companiesrequire several forms to be filled out when recording and preparing the deposit. Sebagian besar perusahaan memerlukan beberapa bentuk untuk diisi saat merekam danmenyiapkan deposit. Each form should be audited to ensure that all deposit-preparation procedures have been followed. Setiap formulir harus diaudit untuk memastikan bahwasemua prosedur deposit-persiapan telah diikuti.
Deposit Posting Deposit Posting
3.Audits should focus on the posting system that records each deposit in the accountinginformation system. Audit harus fokus pada sistem posting yang mencatat setiap depositdalam sistem informasi akuntansi. Electronic records should be reviewed to ensure thateach deposit was posted to the system in a timely manner. Elektronik catatan harusditinjau ulang untuk memastikan bahwa setiap deposit telah diposting ke sistem secaratepat waktu. Delayed deposit posting creates tough situations in an accounting office bylengthening the cash flow collection period. deposit Tertunda posting menciptakan situasisulit di kantor akuntansi dengan memperpanjang periode pengumpulan arus kas. In mostcompanies, deposits are posted to the information system by individuals separate fromthose who prepare the deposits. Pada kebanyakan perusahaan, deposito diposting kesistem informasi dengan individu yang terpisah dari orang-orang yang menyiapkandeposito.
Bank Reconciliation Rekonsiliasi Bank 
4.
After the deposits are recorded into the accounting information system, bank reconciliations are prepared and reviewed by the accounting department to ensure that alldeposits are processed by the bank in a timely manner. Setelah deposito dicatat ke dalamsistem informasi akuntansi, rekonsiliasi bank disusun dan dikaji oleh departemenakuntansi untuk memastikan bahwa semua deposito diproses oleh bank secara tepatwaktu. Depending on the size of the company, reconciliations may be prepared on a dailyor monthly basis. Tergantung pada ukuran perusahaan, rekonsiliasi dapat disajikan berdasarkan harian atau bulanan.When auditing bank reconciliations, auditors should review when the deposits arerecorded by the bank and if they are consistent withdatesentered into the informationsystem in the accounting office. Ketika audit rekonsiliasi bank, auditor harus mengkajiulang bila deposito dicatat oleh bank dan jika mereka konsisten dengantanggal masuk ke dalam sistem informasi di kantor akuntansi. Reconciliation audits should also test that theaccount balances from the information system match the reconciled balances of the bank 

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