Jurnal Akuntansi, Vol 9, No 1 (2005)

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SISTEM AKUNTASI DAN SISTEM PENGANGGARAN

Kery Soetjipto

Abstract


The bases of governmental account system are generally classified in to four categories: cash, modified cash, modified accrual and full accrual, and the budget systems are classified accounting to the nature appropriations: cash-bused budget and accrual- based budget.

Cash-budget can be associated wich one the four accounting system, but accrual-based budget requires full accrual account only.

The objective of this paper is to inform the relationship between budget system and accounting system; and for further illustration.

For further illustration this paper in from also the relationship between budget system and accounting system, and then how New Zeland adopts accrual budgeting, and presents the budget to the Parliamet.


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