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Pemeriksaan Piutang

Pemeriksaan Piutang

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Published by Binet Care
Pemeriksaan Piutang
Pemeriksaan Piutang

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

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03/07/2013

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1
PEMERIKSAAN PIUTANG
1.
Sifat dan contoh Piutang
2.
Tujuan Pemeriksaan (Audit Objective) Piutang
3.
Prosedur Pemeriksaan Piutang
 
2
Sifat dan contoh Piutang
Sifat Piutang:Menurut SAK:Ada dua jenis piutang mnrt sumber terjadinya yaitupiutang usaha dan piutang lain-lain-Piutang Usaha: piutang berasal dari penjualanbarang dagangan atau jasa scr kredit- Piutang lain-lain: piutang yg timbul dari transaksi diluar kegiatan usaha normal perusahaan.Piutang dinyatakan sebesar jml tagihan dikurangitaksiran jml yg dpt ditagih [net realizable value].>> Piutang Pemegang Saham dan PiutangPerusahaan Afiliasi hrs dilaporkan tersendiri.
 
3
Sifat dan contoh Piutang
Contoh Piutang:- Piutang Dagang- Wesel Tagih- Piutang Pegawai- Uang Muka- Refundable Deposit [uang jaminan]- Piutang lain-lain- Allowance for bad debts [penyisihan piutang taktertagih]

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