AUDIT SIKLUS PRNJUALAN DAN PENAGIHAN :

PENGUJIAN PENGENDALIAN DAN SUBSTANTIF

ATAS TRANSAKSI
 KELOMPOK 1
01 Anisya Gusti Amanda (7211416044)

02 Ahmad Nur Chudhori (7211416119)

03 Alethea Candra Sari (7211416178)

04 Nindy Wahidah Patiwi (7211416180)

05 Nidya Pramasheilla (7211416214)

Section Break
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 Welcome!!
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Akun dan Kelas Transaksi Dalam Siklus
Penjualan Serta Penagihan
5 kelas transaksi dalam siklus penjualan dan penagihan
(classes of transactions in the sales and collection cycle)

Penjualan (penjualan tunai

A A dan kredit)

B Penerimaan kas
B
Retur dan pengurangan
C C penjualan

Penghapusan piutang tak

D D tertagih

E Estimasi beban piutang

E
tak tertagih
 Fungsi Bisnis Dalam Siklus dan Dokumen
Serta Catatan Terkait

3. Pengiriman Barang

1. Pemrosesan Pesanan 4. Penagihan Pelanggan dan

Pelanggan Pencatatan Penjualan

5. Pemrosesan dan Pencatatan

2. Pemberian Kredit
Penerimaan Kas
 1. Pemrosesan Pesanan Pelanggan

A. Pesanan Pelanggan
(Customer Order)

Pesanan pelanggan adalah permintaan akan

barang dagang yang diajukan oleh pelanggan.

B. Pesanan Penjualan
(Sales Order)

Pesanan penjualan adalah dokumen yang digunakan untuk

mengomunikasikan deskripsi, kuantitas, dan informasi
terkait mengenai barang yang dipesan oleh pelanggan.
Lanjutan
Kelas transaksi Akun Fungsi bisnis Dokumen dan catatan
Penjualan Penjualan Pemrosesan pesanan pelanggan Pesanan pelanggan
Piutang usaha Pemberian kredit Pesanan penjualan
Pengiriman barang Pesanan pelanggan atau pesanan penjualan
Penagihan pelanggan dan pencatatan pe
Dokumen pengiriman
njualan Faktur penjualan
File transaksi penjualan
Jurnal penjualan atau listing
File induk piutang usaha
Neraca saldo piutang usaha
Laporan bulanan
Penerimaan kas Kas di bank (debet dari penerimaan kas pemrosesan dan pencatatan penerimaan Remittance advice
) kas Prelisting penerimaan kas
Piutang usaha File transaksi penerimaan kas
Jurnal penerimaan kas atau listing
Retur dan pengurangan Return dan pengurangan penjualan Pemrosesan dan pencatatan return dan p Memo kredit
penjualan Piutang usaha engurangan penjualan Jurnal retur dan pengurangan penjualan
Penghapusan piutang Piutang usaha Penghapusan piutang usaha tak tertagih Formulir otorisasi piutang tak tertagih
tak tertagih Penyisihan untuk piutang tak tertagih Jurnal umum
Beban piutang tak Beban piutang tak tertagih Penyediaan piutang tak tertagih Jurnal umum
tertagih Penyisihan untuk piutang tak tertagih
iPad Style
2. Pemberian Kredit 3. Pengiriman Barang
Dalam kegiatan pemberian
persetujuan kredit yang
lemah akan menghasilkan
piutang ragu-ragu yang
berlebihan dan piutang usaha
mungkin saja tidak dapat
ditagih
Sebagian besar perusahaan m
engakui penjualan ketika
barang telah dikirim.
Pembuatan dokumen
pengiriman dibuat pada
waktu pengiriman, yang
dapat dilakukan secara
otomatis dengan komputer,
dan berdasarkan informasi
pesanan penjualan.
 4. Penagihan Pelanggan dan Pencatatan Penjualan

File Transaksi
Faktur Penjualan Penjualan
Content Content

01 02

Content
Laporan Bulanan Content Jurnal Penjualan
06 03 atau Listing

Content Content
Neraca Saldo File Induk
Piutang Usaha 05 04 Piutang Usaha
 5. Pemrosesan dan Pencatatan Penerimaan Kas
Insert the title of your subtitle Here

Remittance Advice
Merupakan dokumen yang
dikirimkan kepada pelanggan
dan biasanya dikembalikan Jurnal Penerimaan Kas atau Listing
kepada penjual beserta
Listing atau laporan ini berasal dari file
pembayaran kas
A transaksi penerimaan kas dan mencantum
kan semua transaksi selama suatu periode
waktu.
Prelisting Penerimaan Kas
Merupakan daftar yang disusun
B D
ketika kas diterima oleh seseorang
yang tidak memiliki tanggung jawab
C File Transaksi Penerimaan Kas
untuk mencatat penjualan piutang Merupakan file yang dihasilkan
usaha, atau kas, dan yang tidak komputer yang mencantumkan
memiliki akses ke catatan akuntansi. semua transaksi penerimaan kas
. yang diproses oleh sistem akuntansi
selama suatu periode.
 6. Pemrosesan dan Pencatatan Retur dan
Pengurangan Penjualan
Perusahaan akan menyiapkan laporan penerimaan atas barang yang diretur
dan mengembalikannya ke gudang.
Memo Kredit
Dokumen yang mengindikasikan pengurangan
jumlah dari pelanggan akibat retur barang atau
pengurangan harga.

Jurnal Retur dan Pengurangan Penjualan

Merupakan jurnal yang digunakan untuk mencatat
retur dan pengurangan penjualan.
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Contents Title Contents Title Contents Title
Akun dan Kelas Transaksi Dalam Siklus Penjualan Serta Penagihan
Lanjutan….

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