Gw pernah mengaudit perusahaan jasa rental software dan hardware utk klien MNC (Multi National Company) Minyak dan Gas seperti Chevron, CNOOC, dll. Kontrak biasanya ga lama2 banget Setelah habis masa kontrak Klien gw bilang DIJUAL semua setelah selesai masa kontrak di MNC2x tersebut Gila bet! Kontrak sewa hardware sekitar 2-3thn Jarang 4thn Selesai kontrak .. Semua dijual Laptop gw aja masih ada yg 15thn ga gw apa2in Ga gw jual Masih berguna Mayan  Buat masih bisa running Windows 7 Keypoint buat gw PRIBADI disini (bukan sebagai auditor klien): 1)      dijual kemana ya hardware2 tersebut?          siapa yg beli?          dijual nya apa pake perantara? 2)      barang2 berusia 2, 3, atau katakanlah 4thn kan masih bisa disewakan lagi (mungkin ke tempat lain)          pada mau ga ya calon customer pake barang bekas (yg masih bagus tentu nya)           ...

1. Imprest System (Most Common) ✅ How It Works: A fixed amount of cash is allocated (e.g., $500). When cash is spent, receipts are collected. At a set period, the fund is replenished to maintain the original balance. ✅ Advantages: Easy to control and track expenses. Reduces the risk of fraud and misuse. Simplifies accounting by ensuring all expenditures are recorded. ✅ Best For: Organizations needing strict control over petty cash expenses. 2. Open System (Ordinary System) ✅ How It Works: Money is issued as needed without maintaining a fixed balance. No formal replenishment process; cash is topped up as required. Transactions are recorded only when funds are low. ✅ Disadvantages: Higher risk of misuse and fraud. Difficult to track and control expenses. ✅ Best For: Small businesses with minimal petty cash transactions.  

Here’s a structured Audit Working Paper Template for Bank Payment Cut-Off Testing : 1. Objective: To verify that bank payments are recorded in the correct accounting period and comply with financial reporting standards. 2. Cut-Off Policy & Understanding: Payment Type Bank Cut-Off Time Company Cut-Off Policy Source of Information Wire Transfers [Time] [Policy] [Bank Policy Document] ACH Transfers [Time] [Policy] [Company Policy] Credit Card Payments [Time] [Policy] [Transaction Reports] 3. Sample Transactions for Cut-Off Testing Date of Transaction Payment Reference Amount (Currency) Bank Posting Date GL Posting Date Cut-Off Compliance (Yes/No) Remarks [DD/MM/YYYY] [Ref. No.] [$XXX] [DD/MM/YYYY] [DD/MM/YYYY] [Yes/No] [Notes] [DD/MM/YYYY] [Ref. No.] [$XXX] [DD/MM/YYYY] [DD/MM/YYYY] [Yes/No] [Notes] 4. Findings & Observations: Transactions correctly recorded in respective periods: Yes/No Any misstatements...

  Fundamentals of Corporate Finance Canadian Canadian 8th Edition Ross CHAPTER 2  FINANCIAL STATEMENTS, TAXES, AND CASH FLOWS   LIQUIDITY Liquidity measures how quickly and easily an asset can be converted to cash without significant loss  in value. It’s desirable for firms to have high liquidity so that they have a large factor of safety in meeting  short-term creditor demands. However, since liquidity also has an opportunity cost associated with it— namely that higher returns can generally be found by investing the cash into productive assets—low  liquidity levels are also desirable to the firm. It’s up to the firm’s financial management staff to find a  reasonable compromise between these opposing needs.   MATCHING COST AGAINST REVENUE   The recognition and matching principles in financial accounting call for revenues, and the costs  associated with producing those revenues, to be “booked” when the revenue process is essentially ...

 

INITIAL QUESTIONING IN MY MIND! Kinda do some learning stuff about US Government Fiscal Year Report. Missing understanding in some areas. Nice topics to discuss in my opinion.   In my point of view Government need real money to enforce any proper spending thus increase probability for people to work. In any kind of word also participate in unemployment decreasing program.   Look at first sight, I wonder why debt held by the public is high. What us debt held by the public? Quite difficult for me to really understand what it is, but I look quite further to the cash. People simply look for their debt first before using their money in my opinion. How much can I spend without harming my payment duty for debt. And then back to the main priority, what to do next with my money. Is it suitable my main desire with what was constraint. How much can I break the constraints? I really want to use the money properly to achieve my desire result should be enough to execute and reducing hesitat...

 Alamakjang Gan! Aksesk ke folder RECYCLE BIN di Windows Explorer Lappie gw tiba2x ga nongol! Pening! Gw cek di DESKTOP jg ga ada!!! Selidik punya selidik dgn ChatGPT Ga nemu jg solusi utk nongolin lg "ICON" Recycle Bin gw Baik di Windows Explorer dan atau di layarDESKTOP Tp bisa diakali dengan mengetik/CopyPaste di "URL" Windows Explorer shell:::{645FF040-5081-101B-9F08-00AA002F954E}