Government Accounting

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Government accounting system (SAPP)

Government accounting system is a set of procedures, both manual and computerized, ranging from data collection, recording, overviewed, to report the financial position and financial operations of the central government

Government accounting system purpose:

1. Safeguarding asset government to ensure that assets can be maintained through a series of processes of recording, processing, and financial reporting consistent with the standards

2. Relevance provide accurate and timely information on budget and financial activities of the central government, both nationally and agencies that serve as the basis of assessment of the performance, to determine compliance with the budget and accountability purposes

3. Reliability provide reliable information about the financial position of an agency and the government as a whole

4. Feedback and Predictability provide financial information that is useful for planning, management, and control of government activities and finances efficiently

To achieve these objectives, SAPP has the following characteristics

1. Basis of accounting

2. Double entry system

3. Integrated and computerized system

4. Decentralized implementation of accounting

5. Standard chart of accounts

SAAP divided two subsystem

1. Central accounting system (SiAP) is part of the SAPP conducted by the directorate of information and accounting (DIA) which will result in the financial statements for the accountability of the central government apbn.Siap itself is divided into two subsystems, namely the general state treasury accounting system (SAKUN) and general accounting systems (SAU)

2. Agency accounting system (SAI) is a part of the SAPP will produce financial statements for budget execution responsibilities instansi.SAI itself is divided into two subsystems, namely financial accounting system (SAK) and the state accounting system (SABMN)

A.Central Accounting System

Government accounting system is a set of procedures, both manual and computerized, ranging from data collection, recording, overviewed, to report the financial position and financial operations to the minister of finance as state treasurer (BUN).SiAP KUN transaction data processing and general accounting

SiAP consist :

1. SAKUN :subsystem SiAP which produce cash flow statement and balance sheet KUN

2. SAU :subsystem SiAP which produce LRA central government and balance sheet

In implementation,SiAP implemented by

1.KPPN that processes transaction data revenues and expenditures

2.Special KPPN that processes expenditure which from foreign aid (BLN)

3.DPKN that processes transaction data revenues and expenditures BUN

4.DIA which processes the budget data. as well as verification and accounting for receipt and expenditure data transaction BUN in central office

1. Journals to the general state treasury accounting system

a. Budget accounting

Journals was conducted to record estimated revenues, expenditures and financing set forth in this apbn.Journal only in SAKUN, no journal accounting estimates in the other subsystems

Journal which recording expecting receipt

Dr. penerimaan perpajakan /PNBP/granted xxx

Cr.Surplus/deficitxxx

B. DIPA Accounting

DIPA accounting estimates made ​​to record revenues allocated, the (allotment) expenditures, estimated revenues allocated financing, and the financing expenses

C. Accounting Realization

Realization accounting done for posting this berjalan.akuntansi year budget execution by all subsystems SAPP, whether SAKUN, SAU and SAI

journals for refund / deposit money supply are

Dr.cash in KUN (KPPN/BUN/Reksus)xxx

Cr.transito receiptxxx

D. Accounting year-end closing budget

This journal aims to cover the entire lid while...
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