Audit Akuisisi Kapital dan Siklus Pembayaran Kembali

Account in Cycle
- Paid In Capital in excess in par
- Donated capital
- Retainend Eearnings
- Application of Retained Earning
- Treasury Stock
- Dividen Declared
- Dividen Payable
- Propertorship = Capital Account
- Partnership = Capital Account

- Appropriation of Retained Earnings = R/E yang di peruntukan pembayaran dividen di tunda karena adanya expansi yang dapat menguntungkan para pemegang saham

- Notes Payable
A Note Payable is a legal obligation to a creditur it maybe unsecured by assets

- Internal Controls (Wajar)

1. Proper Authorization for the Issue of new Notes
2. Pengendalian yang cukup
3. Proper document and record
4. Periodic independent Verification

PABU
- Business Entity (entitas bisnis) Full Disclosure, and Konsistensi

Owner Equity

- Common Stock (C/S)
- Retained Earnings (R/E)
- PIC ( Paid In capital)
- Pref
- Add
- Treasury Stock