Obligations of accounting bookkeeping

Obligations of accounting bookkeeping

Obligations of accounting bookkeeping

Under paragraph 1, no. 28 th 2007 on the change in the upper third. No.6 1983 on kup, wp agency shall keep books on.

Article 1 point 29 ctp, accounting is a process of recording is done on a regular basis to collect data and financial information including assets, liabilities, capital, income and expenses, and the total acquisition price and the delivery of goods or services, which closed with the preparation of financial statements in the form balance sheet and income statement for the tax year peode.

Understanding bookkeeping according kup accounting sense synonymous with the process of recording, classifying, and presenting pengkasan certain way on financial transactions that occur in a company or other organization, and interpretation of the results.

Objectives of accounting is to calculate the net income of fiscal / tax loss.

Explanation of paragraph (7) ctp, bookkeeping can be based on statement of financial accounting standards (ifrss),

Bookkeeping by:

- gaap generally applicable and commercially produce financial statements (lkk)

- for the purposes of calculating net income in the fiscal / tax losses carried fiscal adjustment positive (negative).

Tax accounting is part da general accounting (general accounting), so wp does not need to make 2 (two) accounts, only 1 (one) books based on gaap then conducted a fiscal adjustment.

Core da accounting tax reconciliation is doing fiscal financial report as the basis for charging the annual income tax.

As per the principle of self-assessment, carried out by the wp fiscal adjustment, fiscal year 2002 from fiscal adjustments are included in appendix i-wp annual income tax agency.