Working Balance Sheet & Working Profit And Loss (cici)

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Working Balance Sheet (WBS) & Working Profit and Loss (WPL)

Working Balance Sheet (WBS) & Working Profit and Loss (WPL) berisi angka-angka per book (bersumber dari Trial Balance Client), Audit Adjustment, Saldo Per Audit, yg nantinya akan merupakan angka-angka di Neraca dan Laba Rugi yg sudah diaudit serta saldo tahun lalu (bersumber dari Audit Report atau kertas kerja pemeriksaan tahun lalu). Setiap angka yang tercantum di WBS dan WPL akan di dukung oleh angka-angka dalam Top Schedule,untuk itu antara WBS, WPL, dan Top schedule harus dilakukan cross index. WBS biasanya terdiri dari WBS1 (untuk pos-pos asset) dan WBS2 (untuk pos-pos pasiva). Sedangkan WPL berisi pos-pos Laba Rugi.

contoh working balance sheet

Contoh Working Profit and Loss

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