Page 44 - PowerPoint Template

Objectivity

All accounting data must be evidence of valid and reliable

to support transactions occur.

The goal - to prevent accountants in giving subjective and

inaccurate opinion.

Example:

KZB basic business is only issued a receipt for cash

transactions, but for the return of goods sales transactions

no source document is issued. Give your opinion.

Solution:

The Company does not comply with the concept of

objectivity for the return of goods sales transaction for all

transactions that occurred needs to be confirmed with the

release of the source document. In addition to the

evidence it can also facilitate the recording.

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