PP 24 Year 2005

REGULATION
Central Government Accounting System
ACCOUNTING BASIS
 Cash basis for recognition income, shopping and financing.
 Accrual basis for asset recognition, liabilities, and equity in balance sheet.
EFFECTIVE DATE

13 Juni 2005-22 Oktober 2010

SCOPE
To improve the quality of state financial governance and government financial reporting.
FINANCIAL STATEMENT ELEMENT

 ACCUMULATED BUDGET SURPLUS CHANGES REPORT

There is no separate report
 BALANCE
Equity Fund is divided;
- Current Fund Equity: the difference between current assets and short-term liabilities, including
excess budget financing / excess budget balance
- Investment Fund Equity: reflects the government's wealth that is embedded in long-term
investments, fixed assets, and other assets, less long-term liabilities.
- Reserve Fund Equity: reflects government assets that are reserved for certain purposes in
accordance with statutory regulations.
 CASH FLOW STATEMENT
Presented by a unit that has a treasury function (Par 15)
Cash inflows and outflows are classified based on operating activities, investing in non-financial
assets, financing, and non-budget
 FINANCIAL PERFORMANCE REPORT
Is optional
 STATEMENT OF CHANGES IN EQUITY
Is optional
 CALK (Notes to Financial Statements)

PP 71 Year 2010
REGULATION
About Government Accounting Standard
ACCOUNTING BASIS
Accrual basis for revenue recognition - Operational Statements, expenses, assets, liabilities, and equity
(Par 42)
In the case that the budget is prepared and implemented based on cash basis, then the Statement of Budget
Realization is prepared on a cash basis. When the budget is prepared and implemented based on accrual
basis, then the Statement of Budget Realization is compiled compiled on an accrual basis. (Par 44)
EFFECTIVE DATE
22 October 2010 - Now
SCPOE
Provisions regarding the recognition and measurement of income and expenditure Accrual based
FINANCIAL STATEMENT ELEMENT
a) Budget Implementation Report or LRA (Laporan Pelaksanaan Realisasi Anggaran).
Necessary in order to take care of government obligations regulated in laws and regulations
(laws)
b) Change Report of Budget Over Balance (SAL = Saldo Anggaran Lebih).
The SAL Change Report presents comparatively with the previous period the following items:
a. More Budget Balance Early;
b. Balance Usage More Budget;
c. Remaining More / Less budget Financing of the year walk;
d. Correction Bookkeeping year Previous; and
e. Etc;
f. More Budget Balance end. (Par 41)
c) NERACA
Only Equity, which is the government’s net worth, is the difference between Government assets
and liabilities at the reporting date. The balance of equity on the balance sheet comes from the
ending balance of equity in the Statement of Changes in Equity (Par 84-85)
d) Cash flow statement
Served by a unit that has a function The general treasury (Par 15). Classified cash inflows and
outflows by operating, investing, derivative and transit activities (Par 90)
e) CalK (Notes to Financial Statements)