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

The internship was conducted at Suganda Akna Suhri Public Accountant at Gading Serpong, Tangerang from June 13, 2019 to August 9, 2019. During the internship, the author has handled five companies, such as PT ACR, PT KSP, PT SMSI, PT GSP, and PT JGP. The main tasks were making classification of other expenses, inputting financial due diligence into power point, inputting capital expenditure into financial due diligence report, inputting financial statement into ATLAS, calculating financial ratio and common-size (vertical) analysis, reconciling payment to supplier with bank statement, making working paper, determining sample for vouching, making trial balance, conducting trend (horizontal) analysis, preparing template notes to financial statement, making detail of consumer’s data, checking and filing invoice, purchase order, and voucher, converting VAT OUT data and VAT IN data from PDF into Microsoft Excel, equalizing VAT IN and VAT OUT, reconciling the revenue with invoice and tax invoice,and preparing journal transactions. During the internship, most of the tasks could be executed properly. There were some problem during the internship such as when making trial balance from general ledger data was not balance, and when making detail of consumer’s data the computer was slow. When checking and filing invoice, purchase order, and voucher the client was late to providing data. The solution for problem when making trial balance from general ledger data was to report the problem to senior staff and checking the names of the same accounts. The solution for slow performance of the computer was tell the senior and then the senior replace the computer to make it faster. The solution for checking and filing invoice, purchase order, and voucher was to report to senior staff and the senior staff would follow up to the client to provide the data needed