Assignement 10-39 dan 10-45

10-39
1. Existence and occurance
2. Completeness
3. Right and obligation
4. Valuation and alloction
5. Presentation and disclosure

10-45
a. Segregation of duties to prevent theft of cash dan to modification of the
recording of the cash

b. Restrictive endorsements of customer checks to prevent theft dan to

modification of the recording of the cash

c. Independent bank reconciliations by employees who do not handle cash

to detect inaccuracy of ending cash balance or misstatements therein

d. Computerized control totals and edit tests membantu to ensure that all
items are uniquely identifies and that an adequate audit trail exist for
transaction

e. Authorization of transactions to preventing theft of cash

f. Prenumbered cash receipt documents and turnaround documents to

ensures that complete recording of cash is done

g. Periodic internal audits to serve as a deterrend for fraud

h. Competent, well-trained employees to detect inaccuracy of ending cash

balance or misstatements therein