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About Final Publik Muh - Ferial Ferniawan A031191156
This document discusses the basic concepts of accounting and financial reporting for regional work units (SKPD) in Indonesia. It explains that the basic accounting concepts establish a unified framework for presenting financial information and were formulated by the Indonesian Institute of Accountants. The key concepts discussed include the accounting unit, going concern assumption, accounting period, measurement in monetary terms, cost basis, revenue/expense determination, consistency, and conservatism. It then describes why SKPD prepare financial reports for accountability purposes, noting they must submit a Budget Realization Report, Balance Sheet, and notes to regional leaders. Variances between budgets and realizations are also addressed.
Detailed Information
| Author: | ['andi Tenri'] |
|---|---|
| Publication Year: | 2021 |
| Pages: | 13 |
| Language: | English |
| Format: | |
| Price: | FREE |
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