kekurangan internal control:

Independent Verification, dimana setiap transaksi yang terjadi haruslah diverifikasi oleh
bagian yang independent dan tidak terpengaruh oleh pihak lainnya.

http://qisthialifitriah.blogspot.com/2014/03/payroll-processing-and-fixed-asset.html _>
payroll dan fix assets

https://repository.bsi.ac.id/index.php/unduh/item/240938/0009-P10-MPSI.pdf -> SDLC

1. 1. Capture the transaction. Within each transaction cycle, transactions are

recorded in the appropriate transaction file.
2. 2. Record in special journal. Each transaction is entered into the journal.
Recall that frequently occur- ring classes of transactions, such as sales, are captured in
special journals. Those that occur infre- quently are recorded in the general journal or
directly on a journal voucher.
3. 3. Post to subsidiary ledger. The details of each transaction are posted to the
affected subsidiary accounts.
4. 4. Post to general ledger. Periodically, journal vouchers, summarizing the
entries made to the special journals and subsidiary ledgers, are prepared and posted to the
GL accounts. The frequency of updates to the GL will be determined by the degree of
system integration.
5. 5. Prepare the unadjusted trial balance. At the end of the accounting period,
the ending balance of each account in the GL is placed in a worksheet and evaluated in
total for debit–credit equality.
6. 6. Make adjusting entries. Adjusting entries are made to the worksheet to
correct errors and to reflect unrecorded transactions during the period, such as
depreciation.
7. 7. Journalize and post adjusting entries. Journal vouchers for the adjusting
entries are prepared and posted to the appropriate accounts in the GL.
8. 8. Prepare the adjusted trial balance. From the adjusted balances, a trial
balance is prepared that contains all the entries that should be reflected in the financial
statements.
9. 9. Prepare the financial statements. The balance sheet, income statement, and
statement of cash flows are prepared using the adjusted trial balance.
10. 10. Journalize and post the closing entries. Journal vouchers are prepared for
entries that close out the income statement (temporary) accounts and transfer the income
or loss to retained earnings. Finally, these entries are posted to the GL.
11. 11. Prepare the post-closing trial balance. A trial balance worksheet containing
only the balance sheet accounts may now be prepared to indicate the balances being
carried forward to the next accounting period.