Principles of Bookkeeping and Accounting Method

Principles of Bookkeeping and Accounting Method   (3) ; books or records must be held with respect to good faith and reflect circumstances or actual business activities.

   (4) , books or records should be held in by using Latin letters, Arabic numerals, the currency of dollars, and prepared in the language or in a foreign language is permitted by the Financial Mente.

   (7) , accounting for at least paused da record of assets, liabilities, capital, income and expenses, as well as sales and purchases, which can be calculated the amount of tax payable.

Explanation of  (7) :
Understanding accounting set out in Article 1 number 26,
Setting this verse so da bookkeeping can be calculated:
- The amount of income tax payable,
- Other taxes,
- VAT and VAT BM

VAT and VAT in order BM can be calculated correctly, then bookkeeping should be noted as well:
* The amount of cost / value of imports,
* The number of selling price / value of exports,
* The amount of the selling price of goods dikanakan da VAT BM,
* The amount of payment for the use of BKP and utilization, JKP da outside the customs area in the customs area,
* The amount of PM that can be credited and that can not be credited.