IMPLEMENTATION OF ACCRUAL ACCOUNTING IN PADANG CITY

Putera, Dede syah (2017) IMPLEMENTATION OF ACCRUAL ACCOUNTING IN PADANG CITY. Diploma thesis, Universitas Andalas.

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Abstract

ABSTRACT This research aims to describe how the preparation of Local Government financial statements accrual basis is done correctly in accordance with directive from Ministry of Home Affairs number 64 years 2013, considering the implementation of the preparation Local Government financial statements made with full accruals in 2015. While in the year before 2015, preparation of Local government financial statement use the cash basis and cash basis towards accruals. The object of this study is Agency of Public Work and Agency of Asset and Financial Management. The results of this study showed that the city of Padang has been able to carry out the preparation of financial statements in full accruals with be evidenced by the use of 8 special journals on local government work units and 5 transactions occurred on local government work unit financial management. Keywords: Local Government, Accounting Cycle, Special Journal.

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