Resume Materi Seminar Akuntansi Pemerintah ke 3

Menjelaskan isu/prinsip akuntansi terkait pelaporan

keuangan berbasis akrual (best practices)
A. Kajian komponen dan elemen pokok laporan keuangan dengan
basis akrual mengacu ke standar/kajian internasional (misalnya
IPSAS, PSC Study)
. Prinsip!prinsip akuntansi secara umum mengenai pelaporan
keuangan berbasis akrual.
C. Kajian mengenai komponen laporan keuangan di negara lain.
"lemen!elemen #asar $aporan Keuangan
%. Akti&a ( assets )
'. Ke(ajiban ( liabilities )
). "kuitas ( e*uity )
+. Pendapatan ( Income )
,. Pengeluaran ( e-pense )
Komponen $aporan Keuangan menurut IPSAS %
%. Neraca ( A statement o. /nancial position)0
'. Laporan Operasional (A statement o. /nancial per.ormance)0
). Laporan Perubahan kuitas (A statement o. c1anges in net
assets/e*uity)0
+. Laporan Arus !as (A cas1 2o( statement)0
,. Laporan Realisasi Anggaran (31en t1e entity makes publicly
a&ailable its appro&ed budget, a comparison o. budget and actual
amounts eit1er as a separate additional /nancial statement or as a
budget column in t1e /nancial statements)0
"# $AL! (4otes, comprising a summary o. signi/cant accounting
policies and ot1er e-planatory notes.)
Prinsip!prinsip akuntansi secara umum mengenai pelaporan keuangan
berbasis akrual
Ada dua pendapat, pendapat pertama 5
%. "conomic "ntity Assumption
'. 6onetary 7nit Assumption
). 8ime Period Assumption
+. Cost Principle
,. 9ull #isclosure Principle
:. ;oing Concern Principle
<. 6atc1ing Principle
=. >e&enue >ecognition Principle
?. 6ateriality
%isusun oleh !harisma Nugroho rianto A#M&
Resume Materi Seminar Akuntansi Pemerintah ke 3
%@. Conser&atism
Pendapat kedua 5
%. Income and e-pense must be recogniAed in t1e accounting periods
to (1ic1 t1ey relate rat1er t1an on cas1 basis
'. An e-ception to t1is general rule is t1e cas1 2o( statement (1ose
main purpose is to present t1e cas1 2o( eBects o. transaction
during an accounting period
). Income must be recorded in t1e accounting period in (1ic1 it is
earned
+. Accrued income must be recogniAed in t1e accounting period in
(1ic1 it arises rat1er t1an in t1e subse*uent period in (1ic1 it (ill be
recei&ed
,. Prepaid income must be not be s1o(n as income in t1e accounting
period in (1ic1 it is recei&ed but instead it must be presented as suc1 in
t1e subse*uent accounting periods in (1ic1 t1e ser&ices or
obligations in respect o. t1e prepaid income 1a&e been per.ormed
:. "-penses must be recorded in t1e accounting period in (1ic1 t1ey
are incurred
<. Accrued e-pense must be recogniAed in t1e accounting period in
(1ic1 it occurs rat1er t1an in t1e .ollo(ing period in (1ic1 it (ill be paid
=. Prepaid e-pense must be not be s1o(n as e-pense in t1e
accounting period in (1ic1 it is paid but instead it must be presented as
suc1 in t1e subse*uent accounting periods in (1ic1 t1e ser&ices in
respect o. t1e prepaid e-pense 1a&e been per.ormed.
?. Accruals basis o. accounting ensures t1at e-penses are Cmatc1edC
(it1 t1e re&enue earned in an accounting period
%isusun oleh !harisma Nugroho rianto A#M&