Pelaksanaan Kerja Magang di Kantor Akuntan Publik Suganda Akna Suhri dan Rekan

The internship was conducted at Suganda Akna Suhri Public Accountant with the place of assignment in auditting division. During the internship, the author has handled 3 companies, such as PT RERI, PT PMZ, and PT SPK. The main task task was to complete worksheet, reconciling balance between general ledger and trial balance with bank accounts, footing in notes to financial statement, preparing notes to financial by adding the latest revision of PSAK, recalculation depreciation of fixed asstes, vouching, preparing workpaper, and editing notes to financial statement. During the internship, most of the tasks can be executed properly. There are some constraint found for examples there are differences in bank balance checks between trial balance with bank accounts provided by the PT RERI and there are too many lost vouchers so that difficult to do vouching and incomplete supporting document on audit process. To solve that constraints, we should asking the other staff such as senior auditor, or supervisor. After that we need asked accounting staff that handle accounting. The suggestion to resolve the problem are as follows suggest to the client company provides storage for prenumbered documents so that the documents have been orderly and easy to find if there are missing, scattered or messy, furthermore suggest to the client company to arrange its employees in accordance with the job description skills possessed by each of the staff so that the audit process can be run quickly, accurately and efficiently