Pelaksanaan Accounting Service untuk KAP Herman Dody Tanumihardja dan Rekan dan Jasa Audit di KAP Herman Dody Tanumihardja dan Rekan Untuk PT ABC

Wahyono, Imelda (2012) Pelaksanaan Accounting Service untuk KAP Herman Dody Tanumihardja dan Rekan dan Jasa Audit di KAP Herman Dody Tanumihardja dan Rekan Untuk PT ABC. Internship thesis, Universitas Multimedia Nusantara.

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Abstract

The internship was conducted at Certified Public Accountant Herman Dody Tanumihardja and Partners in audit division as a junior auditor from 2 July – 7 September 2012. The main tasks given during internship was related in assisting audit supervisor to complete the auditing process in PT ABC and several tasks related to accounting process in Certified Public Accountant Herman Dody Tanumihardja and Partners. The tasks performed were preparing recap of petty cash, preparing recap of Value Added Tax (VAT), fill out tax payment slip, sampling, vouching, preparing recap of bank reconsiliation, checking bank reconsiliation and cash opname. There were several constraints found in the process of completing tasks, such as unreadable receipts, tax invoice number without physical evidence, transactions without supporting documents and transactions without currency rate. The unreadable receipt were found during the preparing recap of petty cash process. The receipts were then asked to the secretary partner. Tax invoice number without physical evidence were found during the preparing recap of VAT. The tax invoice number then asked to the secretary partner. For transactions without supporting documents were recording the transaction as audit evidence. Transaction without currency rate were found during vouching. Transaction without currecny rate the asked to accounting division staff. The advice for unreadable receipts is make copy of the receipts after the receipts is received. The advice for tax invoice number without physical evidence is still documenting the canceled tax invoice. The advice for transactions without supporting documents is transactions documents saved neatly and orderly. The advice for transactions without currency rate is in doing recording by using foreign currency, should always be included currency rate.

Item Type:	Thesis (Internship)
Keywords:	audit, audit evidence, recapitulation
Subjects:	600 Technology (Applied Sciences) > 650 Management and Public Relations > 657 Accounting > 657.7 Accounting for Specific Phases of Business Activity
Divisions:	Faculty of Business > Accounting
Depositing User:	Administrator UMN Library
Date Deposited:	07 May 2024 03:08
Last Modified:	07 May 2024 03:08
URI:	https://kc.umn.ac.id/id/eprint/30263

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