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  • Laporan Arus Kas Dan Catatan Atas Laporan Keuangan Serta Penerapannya Di Rumah Sakit PDF

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    91564731-Laporan-Arus-Kas-Dan-Catatan-Atas-Laporan-Keuangan-Serta-Penerapannya-Di-Rumah-Sakit.pdf

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    16 views10 pages

    Laporan Arus Kas Dan Catatan Atas Laporan Keuangan Serta Penerapannya Di Rumah Sakit PDF

    Uploaded by

    mulkam kam

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
    Flag for inappropriate content
    of 10
    LAPORAN ARUS KAS DAN CATATAN ATAS LAPORAN KEUANGAN ‘SERTA PENERAPANNYA DI RUMAH SAKIT Herman Legowo Dosen Jurusan Akuntansi pada Fakultas Ekonorika dan Bisnis UGM Abstract The aimof this research isto know how the cash flow report, note offnancial report and its csclosure in hospital. That the cash flow report and note of financial report ‘are part of the hospital complotod financial report component. The conclusion of this research s that cash flow processing report relatively more alfcut than work | ‘sheet processing repor, due to ledger and account item to be resulted of accounting | process based on accrual basis, even though cash flow report use cash basis rule, Hospital has fo express cash component and cash equally and mus! saw the ‘mention reconciliation amount in cash report on the same item stipulated in the Work sheet. Be saidthat, tho hospital has fo express significant cash balance amount and cash equal amount It couldn't used an trae, by the mention hospital o it group. Keywords: Cash flow report, nate of financial report and esclosure. LATAR BELAKANG MASALAH Pada casamya penerapan akuntansi di Rumah Sakit berhubungan dengan ketentuan Umum aporen kevangan rumah sat, akuntansiaktiva,akuntans!Kewajban, akuntans!akiva bersi kules), perubehan akva bersih tidak tek, perubahan akva bers torkat tomporer, ddan perubatan aktva bersih terkat permanen. Materi-materitersebut datas pada dasarnya termuat dalam Pedoman Akuntansi Rumah Sakit yang

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