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Pemeriksaan Kas Dan Bank

Pemeriksaan Kas Dan Bank

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Published by Binet Care
Pemeriksaan Kas Dan Bank
Pemeriksaan Kas Dan Bank

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Published by: Binet Care on Jan 04, 2009
Copyright:Attribution Non-commercial

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05/07/2013

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1
PEMERIKSAAN KAS DAN BANK
1.
Sifat dan contoh Kas dan Bank
2.
Tujuan Pemeriksaan (Audit Objective) Kas dan Bank
3.
Prosedur Pemeriksaan Kas dan Bank
 
2
Sifat dan contoh Kas dan Bank
1. Sifat Kas dan Bank- Mrpkn harta lancar perush yg sangat menarik danmudah diselewengkan.- Banyak transaksi perush yg menyangkutpenerimaan dan pengeluaran kas.
Perlu adanya pengendalian intern yg baik2. Contoh Kas dan BankMenurut SAK:Kas adl alat pembyrn yg siap dan bebas digunakan.Bank adl sisa rekening giro perush yg dpt digunakanscr bebas.
 
3
Sifat dan contoh Kas dan Bank
2. Contoh Kas dan Bank- Kas Kecil [rupiah/asing]- Saldo rek giro di Bank [rupiah/asing]- Bon sementara- Bon kas kecil yg belum direimbursed- Cek tunai yg akan didepositokanTidak termasuk Kas dan Bank:-Deposito berjangka- Cek mundur dan cek kosong- Dana yg disisihkan utk tujuan ttt [sinking fund]- Rek rigo yg tdk dpt sgr digunakan [mis dibekukan]

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