Audit in the Acquisition and Payment Cycle

"Mengindentifikasi Perkiraan perkiraan dan transaksi transaksi di dalam akuisisi dan siklus pembayaran."

Transaction in the acquisitions and payment cycle

1. Acquisitions of goods and services
2. Cash Disbursement
3. Purchase Returns and allowances and purchase discounts.

Account in the Acquisition and Payment Cycle

And Payment Cycle

"Describe The Business Functions and The Related Documents and records"

And Accounts

- Inventory

- Property, Plant and Equipment

- Prepaid Expense

- Lease Hold Improvements

- Account Payable

- Manufacturing Expenses

- Selling and administrative expenses.

Cash Disbursement

"Cash in bank (From cash disbursement) , account payable, Purchase Discount"

In The cycle

- Processing Purchase Orders

- Receiving goods and Services

- Recognizing the Liability

- Processing and recording cash disbursement

And Reports

Purchase Order Reports

Pengakuan Atas Kewajiban2x