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Audit siklus penjualan pada perusahaan teknologi informasi
The internship final report discusses the audit procedures of revenue cycle of a firm which operates in information technology industry. The main accounts involved in revenue cycle are sales account, accounts receivable, and unearned revenue. Information technology company is one of the type of combination business (either products or services) which has a unique characteristic in sales account. Its sales account includes numeral transactions ranged from product selling, service rendering, and rental providing. The audit process is done in accordance with methodology from Public Accountant Firm where the writer did the internship program. During the audit process, there were some problems related to the timing of revenue recognition and also amount recorded as revenue, which eventually will affect the accounts receivable account and unearned revenue account. The result of the audit process concluded that key deficiencies in internal control regarding revenue cycle lead to improper accounting treatment which affect balance presentation in financial statement. Adjustment and reclassification entries from audit finding concluded that sales account, accounts receivable, and unearned revenue are presented fairly, in all material respects, in conformity with generally accepted accounting principles in Indonesia..
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 6489 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia 2009 |
|---|---|
| Edisi | - |
| Subjek | Auditing Revenue cycle Informationa technology |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xvii, 71 p. : diagr. ; 30 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |