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√ Definition of Government Accounting, Purpose, Characteristics, Terms, Scope

Definition of Government Accounting, Purpose, Characteristics, Terms, Scope– In this discussion we will explain about government accounting. Which includes the notion of government accounting, the purpose of government accounting, the characteristics of accounting governance, government requirements and the scope of government accounting with a complete discussion and light.

Definition of Government Accounting, Purpose, Characteristics, Terms, Scope

For more details, please see the review below carefully.

Definition of Government Accounting

In general, the notion of government accounting is the application of accounting in the field of state finance (public finance), especially at the stage of executing the budget (budget execution), which includes all the effects it generates, whether permanent or only instantaneous in nature at all levels and units government.

Definition of Government Accounting According to Experts

The following is a definition of government accounting according to experts.

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1. Abdul Halim (2002:143)

The definition of government accounting according to Abdul Halim is a service activity in order to provide quantitative information, especially those that are finance of a government entity as a rational economic decision-making of interested parties over various alternative directions action.

2. Bachtiar Arif et al (2002:3)

The definition of government accounting according to Bachtiar Arif et al is as an activity of providing services to provide financial information government based on the process of recording, classifying, interpreting financial information and summarizing a government financial transaction the.

3. Revrisond Baswir (2000:7)

The definition of government accounting according to Revrisond Baswir is accounting (government including accounting for non-profit institutions in general) is an accounting midwife that relates between government agencies and institutions that aim not to seek profit. Even though a government institution is always large in size, as in a company it is classified as a micro institution.

Government Accounting Objectives

The objectives of government accounting are:
According to Bachtiar Arif and Iskandar, the objectives of government accounting and business accounting are generally the same, namely:

Accountability

In government, regulated state finances must be accountable in accordance with the mandate of the constitution. The implementation of this function within the State of Indonesia has been regulated in the 1945 Constitution article 23 paragraph (5).

managerial

Government accounting allows the government to carry out a plan in the form of an APBN composition and other development strategies, as implemented development activities and also control over these activities in order to achieve compliance with laws and regulations, effectiveness, efficiency and economical.

Supervision

Financial audits in Indonesia consist of compliance checks, general financial audits and operational or managerial audits.

Characteristics of Government Accounting

Government accounting has special characteristics when compared to business accounting. According to the government's goals, Bachtiar Arif, Iskandar (2002: 7) put forward several characteristics of government accounting, which include the following:

  • The government records the budget when the budget is recorded.
  • The government is not profit-oriented so that in government accounting there is no income statement and accounting treatment related to it.
  • In government accounting it is very possible to use more than one type of fund.
  • Government accounting is rigid because it is very dependent on laws and regulations.
  • Government accounting will record capital expenditures
  • Government accounting does not require estimates of capital and retained earnings in the balance sheet.

Government Terms

There are several conditions that must exist and be fulfilled by the government in accordance with the characteristics and objectives to fulfill adequate state financial accountability. The United Nations or called the United Nations issued a guideline for government accounting (A Manual Governmental Accounting) which can be summarized as in the explanation below (in Bachtiar Arif et al, 2002:9)

In connection with the classification of the budget
The Government Accounting System must be developed in accordance with the budget classification that has been approved by the government and the legislature. The function of the budget and accounting results complement each other in the management of state finances and must also be integrated.

Able to meet the requirements of the Constitution, laws, and other regulations.
Government accounting is designed according to the requirements specified in the Constitution, other laws and regulations. If there are two choices, namely for the sake of efficiency and economy on the one hand, while on the other hand it is contradictory Constitution, Laws or other Regulations, so that the accounting must be adjusted to the Constitution, Laws and Other regulations.

Estimates to be held
The government accounting system is required to develop estimates in recording money transactions that occur. Estimates made must be able to realize reliable state financial accountability from the standpoint.

The accounting system must continue to be developed
With changes in the environment and the nature of transactions, the government accounting system must continue to be adjusted and developed so as to achieve efficiency, effectiveness and relevance.

Definition of Government Accounting, Purpose, Characteristics, Terms, Scope

Estimates must be developed effectively
Government accounting systems must develop estimates that are effectively related to properties and environmental changes so as to reveal the economic and financial results of doing something program.

The system must serve the basic needs of financial information to develop plans and programs
A government accounting system must be developed for users of financial information, namely the government, donor agencies, the people (legislature), the World Bank, and so on.

Procurement of an estimate
The estimates already made must allow economic analysis of the financial data and classification repeat government transactions both at the central and regional levels in the context of developing estimates national.

Thus has been explained about Definition of Government Accounting, Purpose, Characteristics, Terms, Scope. Hopefully it can add to your insight and knowledge. Thank you for visiting and don't forget to read our other articles.

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