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  • Audit Siklus Pembelian Dan Pembayaran

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    The document discusses audit procedures for the purchasing and payment cycle. It describes transactions within the cycle such as purchases, cash expenditures, purchase returns and allowances, and purchase discounts. It also lists accounts involved in the cycle, including accounts payable, purchases, purchase returns and allowances, purchase discounts, and various cost and expense accounts. The document provides an overview of topics to be covered in an audit of the purchasing and payment cycle.

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    AUDIT SIKLUS PEMBELIAN DAN PEMBAYARAN

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    The document discusses audit procedures for the purchasing and payment cycle. It describes transactions within the cycle such as purchases, cash expenditures, purchase returns and allowances, and purchase discounts. It also lists accounts involved in the cycle, including accounts payable, purchases, purchase returns and allowances, purchase discounts, and various cost and expense accounts. The document provides an overview of topics to be covered in an audit of the purchasing and payment cycle.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    18 views3 pages

    Audit Siklus Pembelian Dan Pembayaran

    Uploaded by

    Gina Mairina
    The document discusses audit procedures for the purchasing and payment cycle. It describes transactions within the cycle such as purchases, cash expenditures, purchase returns and allowances, and purchase discounts. It also lists accounts involved in the cycle, including accounts payable, purchases, purchase returns and allowances, purchase discounts, and various cost and expense accounts. The document provides an overview of topics to be covered in an audit of the purchasing and payment cycle.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    of 3

    April 15, 2009

    Chapter 19
    Audit terhadap Siklus Pembelian dan
    Pembayaran: Tests of Controls, Substantive
    Tests of Transactions, dan Hutang Usaha

    1 I Made R. Natawidnyana, Ak., CPMA

    A. Transaksi dalam Siklus


    Pembelia n dan Pembaya
    ran
    Pembelian (acquisitions) barang dan jasa
    Pengeluaran kas
    Retur pembelian (purchase returns and allowances)
    dan diskon pembelian (purchase discounts)

    2 I Made R. Natawidnyana, Ak.,


    CPMA

    http://natawidnyana.wordpress.com 1
    B. Account dalam Siklus Pembelian dan
    Pembaya ran (1)

    Pembelian
    Ban Hutang Usaha Bahan
    Baku
    k Pengeluaran Pembelian
    kas barang dan
    jasa
    Properti,
    Retur Pembelian Purcha se Pabrik dan
    returns Peralatan
    and
    allowance
    s
    Diskon Biaya
    Pembelian Purcha se Dibayar
    discounts Dimuka

    3 I Made R. Natawidnyana, Ak., CPMA

    B. Account dalam Siklus Pembelian dan


    Pembaya ran (2)
    Account Pengendali Biaya Pabrikasi
    Subsidiary accounts
    Repair and maintenance Taxes,
    Supplies
    Freight in, Utilities

    Hutang Accoun Pengendali Biaya


    Usaha Penjualan

    Pembelian Subsidiary accounts Commission


    s Travel, delivery
    barang dan Repairs, Advertising
    jasa expenses
    Account Pengendali Biaya
    Administrasi
    Subsidiary accounts Supplies,
    Officers’ travel Legal fees
    Auditing fees, Taxes

    4 I Made R. Natawidnyana, Ak.,


    CPMA
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