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Audit atas siklus penjualan dan pendapatan hotel X
The internship final report discusses the audit of sales and revenue cycle of a firm in hotel industry. One of the significant transaction in a company?s operation is sales transaction, cause sales transaction is main revenue source for the company. In sales transaction, there are 2 (two) main accounts exist and relate each other, i.e. sales account and accounts receivable. Therefore, audit for these accounts is becoming a very important audit activity. In this internship final report, writer takes a case arisen in Hotel X. Writer assesses that there are so many mistake possibilities occur in presentation of sales account and accounts receivable whether it is deliberately or not. Furthermore, accounts receivable is a significant account in total assets of Hotel X. Thus, audit execution for these accounts is very important to do in detecting problem possibilities found. To reach a belief that amount stated in financial statement is not a material mistake, so that the auditors execute audit procedures for these accounts. Audit procedures are accordance with standards in Public Accountant Office, where the writer did the internship program. Based on the audit procedures done, it is properly for the auditor to state the opinion of Hotel X?s financial statements presentation. The conclusion of this internship final report is that Hotel X?s records of sales account and accounts receivable comply with generally accepted accounting principle in Indonesia. In general, their financial statements has properly stated..
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 6475 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia 2009 |
|---|---|
| Edisi | - |
| Subjek | Auditing Hotels Accounts receivable Sales accounts |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiv, 111 p., 6 p. : diagr. ; 30 cm & lamp. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |