accounting questions and answers

The following Questions and Answers about the Government Accounting Standards (SAP)

1. Is it possible given the audit opinion on the financial statements satker?

    audit opinion is only given to the reporting entity are: Central Government, Local Government, State Ministries / Agencies, and the State Treasurer. The work units are obliged to keep accounting entity accounting and submit financial statements with respect to the budget / items that management intended for the reporting entity. The financial statements and internal work units delivered in stages to higher accounting unit in order to merge the financial statements of the reporting entity (PSAP)

2. Revenue Issues Grants
In 2007 the Ministry of Non-F receives grants from the state budget in the form of a set of machines abroad for lab. How did the presentation in the financial statements?

    Fixed assets acquired from donations (donations) are presented in the balance sheet at fair value in accordance. Furthermore, according to the PSAP 07 fit 49, when the acquisition of fixed assets eligible asset donations, the acquisition is recognized as an opinion and the government the same amount is recognized as capital expenditure in the budget realization report. Source document used is typically SPM / SP2D Endorsement.

3. If there are non-tax revenues that have not been regulated in the regulations on tax revenues if necessary diakuntansikan?

    According to the Government Accounting Conceptual Framework par 58 (a) income (cash basis) is penermaan by General Treasurer / Treasurer District or by other government entities that add equity funds in the current budget period in question the right of the government and does not need to be paid back by the government.
    The income derived from the performance of duties of government is the State Revenue (non-tax revenues) that are under the responsibility of the treasurer of the reception.
    So the charges made by the Treasurer Receipts shall be deposited into the state treasury even though the income is not contained in the regulations on the management of non-tax revenues and the revenues are further described in the Notes to the Financial Statements.

4. At the end of fiscal year spending Treasurer still has cash from the Money Supply (UP) and Shopping LS.
Is Spending Cash in Treasurer presented in the balance sheet only for the money associated with money supply or also include the money in the Treasury in the form of cash honorarium expenses / salaries in the LS to the Treasurer and unpaid interest to the person entitled to per the balance sheet date?

    SAP provides that the Treasurer's Cash Expenditures represent cash held, managed and under the responsibility of the Treasurer Expenditures from UP who have not been accounted for or paid back to the state treasury by the balance sheet date. Cash in Treasury account balances expenditures include all expenditures treasurer, coins, paper money, and others cash (including evidence of accountability that has not been accounted for), whose origins are from the petty cash fund (UP), which has not been accounted for or not paid back to the state treasury per balance sheet date. In connection with this, the rest of the money comes from the LS can not be inserted into the Treasurer's Cash Expenditures in the balance, but it must be disclosed in CaLK.