期刊名称：Faculty of Computer Science and Information Technology
出版年度：2008
卷号：0
期号：0
语种：English
出版社：Faculty of Computer Science and Information Technology
摘要：Financial statement is a form of accountability for the management of economicresources owned by an entity. In a government entity, the presentation offinancial statements should be prepared in accordance with GovernmentAccounting Standards that have been set by Government Regulation number. 24in 2005. This writing is expected to give academic referential contribution insubject of government accounting. The focus in the writing is to find out howthe information is presented in financial statements of Indonesian Institute ofSciences, and how the recognition and measurement of accounting as set out inGovernment Accounting Standards. Formulation of this writing used the methodof field study through practical work. Field study was conducted at theIndonesian Institute of Sciences, Jalan Jend. Gatot Subroto No.10, JakartaSelatan. Financial statements of Indonesian Institute of Sciences as June 30,2007 have been prepared in accordance with Government AccountingStandards. Accounting recognition and measurement are also in accordance withGovernment Accounting Standards. It is just that there are some things that havenot been included in the financial report, namely that there is no presentation ofthe basic assessment used for fixed assets and depreciation information in thepresentation of fixed assets, and also no inclusion of a list of spending cash inthe treasury.
