Pelaksanaan Accounting Service di PT Charoen Pokphand Indonesia TBK

Hendriawan, Hendriawan (2018) Pelaksanaan Accounting Service di PT Charoen Pokphand Indonesia TBK. Internship thesis, Universitas Multimedia Nusantara.

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Abstract

The internship was conducted 1 at PT Charoen Pokphand Indonesia Tbk on July 3rd, 2017 until September 29, 2017 with the placement in Accounting Division as accounting staff. During the internship the task that were done are journalizing accrued expenses, verifying and journalizing the company's operating expenses, verifying and journalizing bill of raw material purchases, preparing subsidiary ledger trade receivable and other receivable affiliated companies and reconciling trade receivables and other receivables affiliated companies, recapitulating the chickens sales data, performing cash opname and stock opname, preparing delivery order report and invoice report the affiliated companies, verifying and journalizing request for down payment, verifing and journalizing accountability of down payment. During the internship, most of the tasks can be executed properly. There were some constraints found, such as there were incomplete document bill of raw material purchase, there were error of tax invoice number, there were error of purchase order number, there were not amount of value-added tax to be paid, there were nominal value of payment voucher bigger than nominal value of evidence the cash expenditure, and there were nominal value of evidence the accountability of down payment bigger than nominal value of evidence the cash expenditure. In order to resolve the above mentioned issues, must be to return bill document of raw material purchases, invoice, and tax invoice to supplier, must be to return payment voucher and evidence the accountability of down payment to the relevant department. Suggestions related to the constraints above are the company must be to create a list consists of documents to be equipped by supplier when collect of merchandise sales. In addition, the created list must be to consists of the correct invoice code, the correct PO number code, and the provision that there must be a nominal value of value-added tax to be paid on the invoice if the goods sold by the supplier are taxed. The list is given to the supplier when making a purchase order of merchandise to the supplier. Besides that, the company must be to conduct training on the implementation of standard operating procedures of the company, so that all employes can be work in accordance with standard operating procedures of the company, such as in issue a payment voucher and evidence the accountability of down payment should be to attached with evidence the cash expenditure and nominal value of payment voucher and evidence the accountability of down payment should not exceed nominal value of evidence the cash expenditure, the company must be to separate trade receivavables and other receivables affiliated companies on the display of trade receivables and other receivables affiliated companies in SAP, so as to facilitate the accounting department in reconciling trade receivables and other receivables affiliated companies

Item Type:	Thesis (Internship)
Keywords:	: Accounting service, cash opname, down payment, journalize, recapitulation reconcile, stock opname, and verify
Subjects:	600 Technology (Applied Sciences) > 650 Management and Public Relations > 658 General management (Risk Management, Profit and Loss, Logistics) > 658.1 Organizations > 658.1511 Managerial Accounting
Divisions:	Faculty of Business > Accounting
Depositing User:	Administrator UMN Library
Date Deposited:	07 May 2024 03:49
Last Modified:	07 May 2024 03:49
URI:	https://kc.umn.ac.id/id/eprint/30266

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