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PENGAUDITAN SIKLUS PEROLEHAN MODAL

DAN PENGEMBALIANNYA

Oleh Kelompok 9 :
Nadia Putri Padmayuni (1607532082 / 11)
Evita Nindia Putri (1607532090 / 19)
Harista Dwi Anggreni (1607532099 / 28)
AKUN-AKUN DALAM SIKLUS

Akun-akun dalam silklus perolehan modal dan pengembaliannya


01 bergantung pada tipe operasi bisnis perusahaan dan bagaimana
operasi tersebut ditandai.

Semua perseroan memiliki modal saham dan laba ditahan, tetapi


02 hanya sedikit yang memiliki saham preferen, agio saham dan saham
dibeli kembali (treasury stock).

Metodologi untuk perancangan pengujian rinci saldo untuk akun


03 dalam siklus perolehan modal dan pengembaliannya sama dengan
metodologi yang diikuti untuk akun lainnya.
Untuk memahami dengan baik prosedur audit untuk banyak akun dalam siklus
perolehan modal dan pengembaliannya, maka akan dibahas mengenai :

1 2
pengauditan utang wesel dan pengauditan modal saham biasa,
beban bunga yang bersangkutan agio saham biasa, dividen, dan
untuk memberi gambaran laba ditahan untuk
pinjaman bunga menggambarkan akun-akun
ekuitas.
UTANG WESEL
Utang wesel adalah kewajiban
legal kepada seorang kreditor
yang terdiri dari pokok pinjaman
dan bunganya, yang mungkin
dijamin atau tidak dijamin
dengan aset. Wesel diterbitkan
untuk berbagai macam tujuan,
dan aset lain dijadikan sebagai
jaminan pinjaman, seperti
sekuritas, piutang usaha,
persediaan dan aset tetap.
Tujuan pengauditan atas utang wesel

1
Menentukan apakah pengendalian
internal atas utang wesel memadai.

01
2
02 Transaksi yang menyangkut
pokok pinjaman dan bunga
wesel telah diotorisasi
dengan benar.
3
Kewajiban untuk utang 03
wesel serta utang bunga
yang bersangkutan telah 04
ditetapkan dengan benar. 4
Pengungkapan terhadap utang wesel
dan bunga yang terkait telah memenuhi
empat tujuan audit penyajian dan
pengungkapan.
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