Halim, A.Yuviani Amanda (2014) Pelaksanaan Akuntansi dan Jasa Audit Di Kantor Akuntan Public Joachim Sulistyo dan Rekan. Internship thesis, Universtias Multimedia Nusantara.
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Abstract
The internship was conducted in Kantor Konsultan Pajak Winnindo (WBC) which is located in Ruko Golden 8 Blok E No.26, Gading Serpong as accounting staff and Kantor Akuntan Publik Joachim Sulistyo dan Rekan which is located in Gd. Graha Mandiri Lt.24, Jl. Imam Bonjol No.61, Jakarta Pusat as junior auditor. Tasks and clients during the internship are vouching for PT Dualplast Indonesia PT Shamma Indonesia, and PT KerjaKeras; prepare bank confirmation letter, cash count, and vouching for PT Sejahtera Air; file collecting, prepare accounts receivable confirmation letter, prepare working paper, review fixed assets accumulated depreciation balance, for PT Nusantara Aksi Mandiri Flying School; footing, cross-footing, and proof reading for PT XYZ. During the internship, most of the task can be completed properly. There are six constraints during the internship, they are fault in vouching procedure for PT Shamma Indonesia which can be solved by tracing the transaction from the invoice and record the Cost of Goods Sold and inventory accounts for applying perpetual method; bank confirmation letters for PT Sejahtera Air have not been replied yet, so auditor trace the bank balance from bank statement per December 31th, 2012; there are accounts receivable to internal of PT Nusantara Aksi Mandiri Flying School which can be solved by asking the nature of this transaction to the management, accounts receivable confirmation letters have not been sent to debtor which can be solved by tracing the balance to the subsequent payment and invoice; there are ambiguous account classification and this constraint can be solved by asking the nature of each ambiguous accounts to the management, and the company has not finished yet in preparing financial statement, so the audit team continue the task at Kantor Akuntan Publik Joachim Sulistyo dan Rekan office.
Item Type: | Thesis (Internship) |
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Subjects: | 600 Technology (Applied Sciences) > 650 Management and Public Relations > 657 Accounting 600 Technology (Applied Sciences) > 650 Management and Public Relations > 657 Accounting > 657.45 Auditing |
Divisions: | Faculty of Business > Accounting |
Depositing User: | Administrator UMN Library |
Date Deposited: | 26 Apr 2018 02:40 |
Last Modified: | 25 May 2023 03:20 |
URI: | https://kc.umn.ac.id/id/eprint/3923 |
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