Pelaksanaan Jasa Audit, Accounting Service, Dantax Service di Accounting Clinic

The internship was conducted at Accounting Clinic in Accounting and Taxation division. Accounting Clinic is accounting consultant supported by some partners who are experienced and professional. Accounting clinic serves all types of companies. During the internship, the main task was to provide accounting services and taxation for PT GL, PT CH, PT EO, PT CE, and PT DT. The tasks performed were calculation for depreciation of assets, record petty cash, sales, cash, bank book, and bank statement, calculation of bank rate in rupiah, calculation of inventory,input of income tax article 21, Prepare SPT 1770, 1770S and 1770 SS, input income tax to e-SPT, audit of bank receipts and expenditures, audit of sales, and check value added tax (VAT). The constraints experienced during internship were unclear classification of transactions, incompatibility between evidence and recapitulation document from client, and some documents were not provided by client. The solutions to this problem were informing senior staff and asking the client to provide the data needed. Suggestion for Accounting Clinic is to provide a list of required documents to client prior to the start of engagement. The client must give complete documents to facilitate the accounting, tax and audit services given by accounting clinic