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.
