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Materi BAS

Materi BAS

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Published by: Ahmad Abdul Haq Surawijaya on Aug 05, 2009
Copyright:Attribution Non-commercial

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11/16/2012

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Peraturan Menteri KeuanganPeraturan Menteri KeuanganNomor 91/PMK.05/2007Nomor 91/PMK.05/2007TentangTentang
BAGAN AKUN STANDARBAGAN AKUN STANDAR
 
BAGAN AKUN STANDARBAGAN AKUN STANDAR
Daftar Perkiraan buku besar yangDaftar Perkiraan buku besar yangditetapkan dan disusun secaraditetapkan dan disusun secarasistematis untuk memudahkansistematis untuk memudahkanperencanaan dan pelaksanaanperencanaan dan pelaksanaananggaran, serta pembukuan dananggaran, serta pembukuan danpelaporan keuangan pemerintah.pelaporan keuangan pemerintah.
 
KODEFIKASI AKUN
1.Kodefikasi Akun terbagi atas 6 Digit:
1.Akun Buku Besar (BB), 4 Digit2.Akun Buku Pembantu, 2 digit
XXXXXX
KODE BUKU BESAR
KODE BUKU PEMBANTU
KODE AKUN

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