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Analisis atas test of control dan pengujian cut off pada siklus penjualan dan penerimaan kas PT Daya Besar
The purpose of this report is to explain about sales and cash receipt cycle, test of control procedure, and internal control system applied in PT Daya Besar. The explanation about the test of control will be related to the cut off test of sales and its result. Because the object of the assessment regulate and apply it internal control based on IAS (International Accounting Standards), Standards Operational Procedure applied in PT Daya Besar is also referred to IAS. Based on the result of test of control procedure, sales and cash receipt cycle applied in the firm has been agreed with IAS 18. While cut off test shows that there was a transaction that collides with occurrence assertion and 18 transactions that collide with completeness assertion. This gives a brief view that assertion for occurrence is effective; otherwise assertion for completeness is less effective.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 6845 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Departemen Ilmu Akuntansi Fakultas Ekonomi Universitas Indonesia 2010 |
|---|---|
| Edisi | - |
| Subjek | Internal control sales Cut Off Cash receipt cycle |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xvii, 88 p. : il. ; 30 cm & lamp |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |