期刊名称：Faculty of Computer Science and Information Technology
出版年度：2011
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 economic resources owned by an entity. In a government entity, the presentation of financial statements should be prepared in accordance with Government Accounting Standards that have been set by Government Regulation number. 24 in 2005. This writing is expected to give academic referential contribution in subject of government accounting. The focus in the writing is to find out how the information is presented in financial statements of Indonesian Institute of Sciences, and how the recognition and measurement of accounting as set out in Government Accounting Standards. Formulation of this writing used the method of field study through practical work. Field study was conducted at the Indonesian Institute of Sciences, Jalan Jend. Gatot Subroto No.10, Jakarta Selatan. Financial statements of Indonesian Institute of Sciences as June 30, 2007 have been prepared in accordance with Government Accounting Standards. Accounting recognition and measurement are also in accordance with Government Accounting Standards. It is just that there are some things that have not been included in the financial report, namely that there is no presentation of the basic assessment used for fixed assets and depreciation information in the presentation of fixed assets, and also no inclusion of a list of spending cash in the treasury.
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