Penyusunan Modul Praktik Audit Laporan Keuangan Perusahaan Manufaktur

Abstract

Final Project is about making the financial statement audit practice module manufacturing company. This type of research is descriptive method. The data used in this thesis is a case of manufacturing companies and describe the history, the background of the company, the company's organizational structure, a list of account codes, internal control procedures, inspection programs, the cut-off bank statement, cash receipt books, check registers , bank statements, ledger, balance sheet, aba statement, statement of retained earnings and statement of changes in financial position in 2012 and 2013. The description of the preparation of the modules in this final form students' learning materials to work on the case of the audit and discuss the case in 2014 as the data will be done by students. Results from this study is an experimental module that consists of 4 books along with the answer key, which contains general information book 1, book 2 contains a permanent archive, three book contains working papers in 2013 and a book containing four working papers in 2014.