This document outlines the table of contents for a book on government accounting and taxation. Chapter 1 introduces government accounting principles including the legal basis, definitions, accounting systems, standards, and accounting cycles. It covers topics like cash basis accounting, asset accounting, inventory accounting, and non-cash transactions. Chapter 2 provides practical examples of journals, ledgers, trial balances, adjustments, and financial reporting for government agencies. Chapter 3 includes independent practice problems and sample financial statements.
This document outlines the table of contents for a book on government accounting and taxation. Chapter 1 introduces government accounting principles including the legal basis, definitions, accounting systems, standards, and accounting cycles. It covers topics like cash basis accounting, asset accounting, inventory accounting, and non-cash transactions. Chapter 2 provides practical examples of journals, ledgers, trial balances, adjustments, and financial reporting for government agencies. Chapter 3 includes independent practice problems and sample financial statements.
This document outlines the table of contents for a book on government accounting and taxation. Chapter 1 introduces government accounting principles including the legal basis, definitions, accounting systems, standards, and accounting cycles. It covers topics like cash basis accounting, asset accounting, inventory accounting, and non-cash transactions. Chapter 2 provides practical examples of journals, ledgers, trial balances, adjustments, and financial reporting for government agencies. Chapter 3 includes independent practice problems and sample financial statements.
A. Akuntansi Instansi Pemerintah dan Perpajakan 1. Dasar Peraturan 1 2. Pengertian Akuntansi 1 3. Pembukuan Tunggal dan Pembukuan Berpasangan 1 4. Standar Akuntansi Pemerintahan 2 5. Pemerintah Daerah 2 6. Kebijakan Akuntansi Pemerintah Daerah 2 7. Satuan Kerja Perangkat Daerah 2 8. Struktur Akuntansi Pemerintahan Daerah 2 9. Sistim Akuntansi Pemerintah Daerah 3 10. Transaksi Aliran Kas 3 11. Basis Akuntansi 3 12. Persamaan Akuntansi 3 13. Konsep Debit dan Kredit 4 14. Saldo Normal Akun 4 15. Pajak Instansi Pemerintah 5 B. Siklus Akuntansi Instansi Pemerintah 1. Siklus Akuntansi 7 2. Bagan Akun Standar 7 3. Jurnal 8 4. Buku Besar 9 5. Neraca Saldo 10 6. Jurnal Penyesuaian 10 7. Neraca Lajur (Worksheet) 11 8. Laporan Keuangan SKPD 11 9. Periode Penyusunan Laporan Keuangan 18 C. Sistim Akuntansi Instansi Pemerintah 1. Sistim dan Prosedur Akuntansi 19 2. Akuntansi Anggaran 19 3. Akuntansi Pendapatan 19 4 Akuntansi Beban dan Akuntansi Belanja 25 5. Akuntansi Aset Tetap 31 6. Akuntansi Persediaan 40 7. Akuntansi Non Kas 46 Soal Latihan 50 Tes Formatif 1 50 Tes Formatif 2 52 Bab 2. Praktik Akuntansi Instansi Pemerintah A. Informasi dan Data 57 B. Jurnal 58 C. Buku Besar 63 D. Neraca Saldo 72 E. Penyesuaian dan Neraca Lajur 73 F. Laporan Keuangan 77 G. Jurnal Penutup 81 Bab 3. Soal Praktik Mandiri ( + Kunci Jawaban Lapora Keuangan SKPD ) 83 Referensi 92