AUDIT ATAS SIKLUS PENGGAJIAN DAN SDM Siklus penggajian dan SDM suatu entitas menyangkut peristiwa dan aktivitas yang berhubungan dengan kompensasi eksekutif serta karyawan. Siklus penggajian dan personalia meliputi penggunaan tenaga kerja dan pembayaran ke semua pegawai‚ tanpa memperhatikan klasifikasi atau metode penentuan kompensasi. Pegawai dapat berupa eksekutif dengan gaji tetap ditambah dengan bonus‚ pekerja kantor berdasarkan gaji bulanan dengan atau tanpa lembur‚ wiraniaga berdasarkan komisi
Premium
Bab I . payroll and personnel cycle adalah suatu siklus yang dimulai dengan merekrut karyawan dan diakhiri dengan membayar jasa karyawan tersebut atas jasa yang mereka laksanakan dan pemotongan pajak oleh pemerintah dan institusi lain. Akun dalam payroll and personnel cycle Accrued Wages‚ Salaries‚ Bonuses‚ and Commissions Payment Beginning balance Earned wages‚ salaries‚ etc. Ending balance Direct Labor Cash in Bank Payment for salaries Payment for payroll taxes Withheld
Premium
Siklus hidrologi merupakan salah satu aspek penting yang diperlukan pada proses analisa hidrologi. Siklus hidrologi menurut Soemarto (1987) adalah gerakan air laut ke udara‚ yang kemudian jatuh ke permukaan tanah lagi sebagai hujan atau bentuk presipitasi lain‚ dan akhirnya mengalir ke laut kembali. Dalam siklus hidrologi ini terdapat beberapa proses yang saling terkait‚ yaitu antara proses hujan (presipitation)‚ penguapan (evaporation)‚ transpirasi‚ infiltrasi‚ perkolasi‚ aliran limpasan (runoff)
Premium
I came to ATA because I’m in the Connect program and to take the fire rescue course here at the ATA. I choose fire rescue because I like to help people out in situations that they are facing in their life. Also‚ at the ATA‚ we do a lot of hands-on and verbal materials in the fire rescue course and pass all of the certifications to become a firefighter. My other goal is to go to Horry Georgetown Technical College (HGTC) for my Emergency Medical Technician (EMT). In a few years after I get my EMT
Premium Emergency medical services Fire Firefighter
BAB II AUDIT TERHADAP TRANSAKSI KAS A. Gambaran Umum transaksi siklus dan hubungannya dengan saldo kas Siklus penjualan dan penerimaan kas meliputi keputusan dan proses yang dibutuhkan untuk mengalihkan kepemilikan atas barang dan jasa yang telah tersedia untuk dijual kepada pelanggan. Siklus ini dimulai dengan permintaan oleh pelanggan dan berakhir dengan perubahan atau jasa menjadi piutang usaha dan akhirnya menjadi uang tunai. Didalam penerimaan dan pengeluaran kas terdapat 5 siklus yang secara
Premium
Declaration of Alma-Ata International Conference on Primary Health Care‚ Alma-Ata‚ USSR‚ 6-12 September 1978 The International Conference on Primary Health Care‚ meeting in Alma-Ata this twelfth day of September in the year Nineteen hundred and seventy-eight‚ expressing the need for urgent action by all governments‚ all health and development workers‚ and the world community to protect and promote the health of all the people of the world‚ hereby makes the following Declaration: I The Conference
Premium Health care Health economics Healthcare
The Declaration of Alma-Ata formally adopted Primary Health Care (PHC) as the means for providing a comprehensive‚ universal‚ equitable and affordable healthcare service for all countries. It was unanimously adopted by all WHO member countries at Alma-Ata in the former Soviet Republic in September 1978. This declaration however failed to reach its goal of "Health for All by the year 2000". It has especially failed the women of Sub-Saharan Africa. Every year millions of women and female children are
Free AIDS Africa Healthcare
Interim An audit which conducted in between the two annual audits with a view to find out interim profits to enable the company to declare an interim dividend is known as Interim Audit. It is a kind of audit which is conducted between the two periodical or balance sheet audits. Objectives Of Interim Audit 1. To know profit or loss of interim period. 2. To distribute interim dividend. 3. To get loan on the basis of interim account. 4. To get information about the financial position
Premium Auditing Audit Auditor's report
which exceeds materiality of $50‚000. c. The auditor should either propose an audit adjustment so that the unadjusted statement amount is less than materiality‚ and/or perform more testing to obtain a better estimate of the population misstatements. The additional testing will likely focus on receivables and inventory because they have the largest estimated misstatements. 9-28 a. The following terms are audit planning decisions requiring professional judgment: Preliminary judgment about materiality
Premium Auditing Risk Financial audit
Fundamental concepts of f/s audit Materiality misstatement of accounting information. is a matter of professional judgment Audit risk The auditor expresses an inappropriate audit opinion when the financial statements are materially misstated‚ Evidence (more than “per discussion with client) Major phrases of audit: Client acceptance/continuance; Preliminary engagement activities; Establish materiality and assess risks; Plan the audit ;Consider and audit internal control; Audit business processes and
Premium Auditing Financial audit