Pencatatan Akuntansi
Sektor Publik
Tgl 1 Maret Tgl 5 Maret Tgl 7 Maret
Order barang Diterima Barang Pembayaran
barang
Akuntansi Komitmen
Mencatat transaksi
1 maret Akuntansi Akrual
Mencatat transaksi
Akuntansi Kas
5 maret Mencatat transaksi
7 maret
The Major Techniques
IPSAS
But
• International credibility
– Financing advantage
Why adopt accrual accounting?
• Cash Accounting:
– Only recognises a transaction when a cash flow
occurs; otherwise ignores it
– Adds together transactions with one-year and multi-
year benefits
– Ignores assets and liabilities (future cash flows)
Why adopt accrual accounting?
• Accrual accounting
– Recognises a transaction when the economic substance
occurs
• When revenue is “earned”
• When expenses are “incurred”
• Non-cash costs
– Strictly separates:
• Operating activity (transactions with one-year
benefit)
• Balance sheet activity (transactions with multi-
year benefits)
– Records all assets and liabilities
Perbedaan akuntansi kas
dengan akrual
Basis Kas
Basis Akrual
KEUANGAN
Pembia-
LAIN-LAIN PENDAPATAN
NEGARA yaan LAIN-LAIN PENDAPATAN
(APBN)
PAD
TRANSFER TRANSFER
PAD
Ditetapkan
mengacu dengan
Peraturan Daerah
tentang
Peraturan disusun berdasarkan prinsip
pengendalian intern sesuai
Pengelolaan Kepala
dengan ketentuan peraturan
Keuangan Daerah Daerah perundang-undangan
Timing of
SIKLUS AKUNTANSI Recognition
Bukti Jurnal
Transaksi Transak
si
Transaksi Buku Besar
Buku Pembantu