Presentasi Pengauditan 1

7/24/2019 Presentasi Pengauditan 1

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Departemen Akuntansi

Fakultas Ekonomi Universitas Indonesia

Analytical Procedures of Keystone Computers

& Networks, Inc.

Komang Greggy Sridana (1206266126)Haratullisan (1206214223)

Glory Palmy Simanjuntak (1206267381)


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Working Trial Balance December 31, 20x5


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Working Trial Balance December 31, 20x5

(cont.)


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Statement of Financial Position, 20x5


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Income Statement, 20x5


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COMPLETE THE WORKING PAPER BYCOMPUTING FINANCIAL RATIOS FOR20X5.

Problem 1a


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Ratio Analysis


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Ratio Analysis (cont.)


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"#$%&' (' )($*+ ,--#$


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"#$%&' (' .#$ /*+#-


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0&(-- 1&(2$3.#$ /*+#-


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)45#- 6'$#-$ 7*&'#8


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/#++4'9: ;


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IDENTIFY FINANCIAL STATEMENTACCOUNTS THAT SHOULD BEINVESTIGATED.

Problem 1b


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Analytical Review Ratios


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LIST POTENTIAL REASONS FOR THEUNEXPECTED ACCOUNT BALANCESAND RELATED RATIOS.

Problem 1c


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Unexpected Account Balances

and Ratios

@*A- -*+#- 4'*BB(%'$-

B#4>*C+#

6'>#'$(&A

)%&'(>#&

@*A-6'>#'$(&A ('

D*'8

0&(-- 1&(2$ .#$ /*+#-


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Days Sales in Accounts Receivable

)E# B(5


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Inventory Turnover

)E# B(5#+A B(5#'$(&AJF


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Days Inventory on Hand

)E# B(5#+A B(5#'$(&AJF


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Gross Profit/Net Sales

)E# B(5


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Thank You

Presentasi Pengauditan 1

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