Learning Objective 1
                        Mengidentifikasi akun 
                        dan kelas transaksi 
                        di penjualan dan siklus penagihan.
  ©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder                                              14 - 2
  ©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder                                              14 - 2
                        Akun dalam Penjualan dan 
                        Siklus Penagihan
        Penjualan                                                                                      Kas di Bank
                  Penjualan
                  TUnai
                                                    Piutang Dagang                                     Diskon Kas 
                  Penjualan                                                                                 diambil
                  Kredit                 Saldo Awal Penerimaan kas
                                         Penjualan Retur penjualan                                  Retur penjualan
                                         Kredit                dan potongan                           dan potongan
                                         Saldo AkhirPenghapusan
                                                               Piutang tidak                        Biaya kerugian 
                                                               tertagih                                    piutang
  ©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder                                              14 - 3
  ©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder                                              14 - 3
                        Accounts in the Sales and 
                        Collection Cycle
                                                                            Cadangan untuk
                  Piutang Dagang                                                  Piutang tidak tertagih
       Saldo Awal Penerimaan kas                                          Penghapusan Saldo Awal
                                                                          Piutang tidak
                                                                          tertagih
       Penjualan Retur penjualan                                                                      Estimasi kerugian
       Kredit               dan cadangan                                                              Piutang tidak
                                                                                                      tertagih
       Saldo AkhirPenghapusan
                            Piutang tidak                                                             Saldo Akhir
                            tertagih
                                                     Biaya kerugian 
                                                            piutang
  ©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder                                              14 - 4
  ©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder                                              14 - 4
                        Learning Objective 2
                        Jelaskan fungsi bisnis 
                        dan dokumen yang terkait dan 
                        catatan dalam penjualan dan 
                        siklus penagihan.
  ©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder                                              14 - 5
  ©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder                                              14 - 5
                        Sales Transaction
    Accounts                         Business Functions Documents and Records
     Sales                           Processing                                Customer order
     Accounts                          customer orders  Sales order
       receivable                                                              Customer order or
                                     Granting credit                             sales order
                                                                               Shipping document
                                     Shipping goods                            Sales invoice
                                     Billing customers                         Sales transaction file
                                       and recording                           Sales journal or listing
                                       sales                                   Accounts receivable
                                                                                 master file
                                                                               Accounts receivable
                                                                                 trial balance
                                                                               Monthly statements
  ©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder                                              14 - 6
  ©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder                                              14 - 6