Professional Case · BTI-001

Acquisition of Production Equipment

Peserta mengevaluasi source documents, economic substance, accounting treatment, cutoff risk, internal control dan AI-generated conclusion dalam satu kasus profesional end-to-end.

Case Progress 0% completed

Case Scenario

PT Integrifin Manufacturing membeli CNC production machine pada akhir tahun. Purchase order dan invoice diterbitkan pada Desember, tetapi mesin baru diterima dan dipasang pada Januari. Selain harga mesin terdapat installation cost dan operator training cost.

Synthetic professional case. Data dibuat realistis untuk pembelajaran dan tidak berasal dari perusahaan nyata.

1. Source Documents

Evaluasi seluruh dokumen. Jangan menentukan accounting treatment hanya berdasarkan tanggal invoice.

Document 01

Purchase Order

NumberPO-2026-1218-017
Date18 December 2026
SupplierPT Mesin Presisi Nusantara
AssetCNC Production Machine
PriceRp480,000,000
ApprovalOperations Director
Document 02

Supplier Invoice

NumberINV-MPN-1228-88
Date28 December 2026
AmountRp480,000,000
Term30 days
Document 03

Goods Receiving Report

NumberGRR-2027-0103-04
Date3 January 2027
ConditionComplete / no damage
LocationFactory A
Document 04

Installation Invoice

Date5 January 2027
ServiceInstallation & calibration
AmountRp25,000,000
Document 05

Operator Training Invoice

Date7 January 2027
Participants6 operators
AmountRp8,000,000
Document 06

Payment Instruction

Date15 January 2027
AmountRp480,000,000
StatusApproved

2. Transaction Analysis

3. Accounting Implication

Klasifikasikan expenditure berdasarkan apakah cost diperlukan untuk membawa aset ke lokasi dan kondisi yang diperlukan agar dapat digunakan sesuai tujuan manajemen.

4. Risk & Control

5. Professional Judgment & AI Challenge

AI-generated preliminary conclusion

“Mesin harus diakui sebesar Rp513.000.000 pada 28 December 2026 karena supplier invoice sudah diterbitkan. Seluruh installation dan training cost harus dikapitalisasi.”

Professional Evidence

Knowledge Evidence Transaction, economic substance dan accounting understanding.
Performance Evidence Document analysis, calculation, risk dan control evaluation.
Judgment Evidence AI challenge, reasoning, uncertainty dan final conclusion.