Types-types and Bases Accounting
In accordance with PSAK No.. 45 about Financial Reporting Nonprofits, nonprofit organizations is suggested applying accounting basis accrual in full upper the recognition and measurement receipts and expenditure of funds. Whereas lead-based accounting which is now this applied by mostly organization nonprofit in the the manufacture of the financial statements is cash basis or a modification from cash basis.
The use of basis those cash based on the fact that the organization nonprofit are obliged create financial reports in accordance with the format donor institutions, whereby most of the the form of Report of Receipts and Expenditure Dana, Report of Status Budget and the Report Status Dana. who made with based accounting cash. Regardless of accounting basis where were worn, this paper akan discussing the types-types basis of accounting that exist in practice, either into private sectors nor the public sector including nonprofit organizations.
Types-types of Basis Accounting
Basis accounting constitute principles accounting who determine when the influence top of transaction or incident should be made be recognized for reporting purposes financial. Basis this accounting relate to the timing of when measurements done. Basis accounting in general there are are two namely cash basis and base accrual. Addition to these two accounting basis such there are many variations or the modification of both of them, namely modification from based accounting cash, and modification from based accounting accrual. So it can be be said that basis of accounting there is 4 kinds, namely:
Accounting-based cash (cash basis of accounting)
Modification from based accounting cash (modified cash basis of accounting)
Accounting-based accrual (accrual basis of accounting)
Modification from based accounting accrual (modified accrual basis of accounting)
The division of bases Record Keeping (accounting) this is not something that is absolute, inside Government Financial Statistics last (GFS) which published by the International Monetary Fund (IMF) states that the basis the recording of (accounting) is divided into 4 kinds, namely accrual basis, due-for-payment a base , commitments bases, and cash base.
A. Accounting-Based Kas
In the based accounting of cash, economic transactions and other happenings is recognized when cash is received or paid. Basis this cash can measure the financial performance nonprofit organizations namely to know the difference between the reception of funds and expenditures of funds within a period. Basis cash provide the information regarding source of of funds generated during one period, the use of funds and balance of the funds on date of the reporting. Models financial reporting within cash basis usually shaped Report of Receipts and Expenditure Dana, Report of Status Budgets and reports Status Dana. Besides it is need to be made an notes upper financial statements or notepads to financial statement serving in detail about the item-item that exist in the financial statements and additional information such as:
Item-item which recognized in based accounting accrual, such as fixed assets and debt / loan.
Item-item who ordinary disclosed in based accounting accrual, such as commitment, contingencies, and guarantees.
Item-item other, such as information which nature forecasts (forecast).
Accounting cash-based This certainly has advantages and limitations. Excess-excess based accounting cash is a financial report-based of cash shows the sources of of funds, allocation and use of sources of-sources of of funds, easy to understandable and is described, maker financial report did not need knowledge who detailed about the accounting, and does not require considerations when determining amount cash flows inside a period. In the meantime limitations based accounting cash is a only focusing on the cash flow within reporting period walking, and ignore currents other resources which might influential on the ability nonprofit organizations for the moment now and while upcoming; statements of financial position (balance sheet) can not be presented, because it is not there are recording of both double entry and performance evaluation.
In accordance with PSAK No.. 45 about Financial Reporting Nonprofits, nonprofit organizations is suggested applying accounting basis accrual in full upper the recognition and measurement receipts and expenditure of funds. Whereas lead-based accounting which is now this applied by mostly organization nonprofit in the the manufacture of the financial statements is cash basis or a modification from cash basis.
The use of basis those cash based on the fact that the organization nonprofit are obliged create financial reports in accordance with the format donor institutions, whereby most of the the form of Report of Receipts and Expenditure Dana, Report of Status Budget and the Report Status Dana. who made with based accounting cash. Regardless of accounting basis where were worn, this paper akan discussing the types-types basis of accounting that exist in practice, either into private sectors nor the public sector including nonprofit organizations.
Types-types of Basis Accounting
Basis accounting constitute principles accounting who determine when the influence top of transaction or incident should be made be recognized for reporting purposes financial. Basis this accounting relate to the timing of when measurements done. Basis accounting in general there are are two namely cash basis and base accrual. Addition to these two accounting basis such there are many variations or the modification of both of them, namely modification from based accounting cash, and modification from based accounting accrual. So it can be be said that basis of accounting there is 4 kinds, namely:
Accounting-based cash (cash basis of accounting)
Modification from based accounting cash (modified cash basis of accounting)
Accounting-based accrual (accrual basis of accounting)
Modification from based accounting accrual (modified accrual basis of accounting)
The division of bases Record Keeping (accounting) this is not something that is absolute, inside Government Financial Statistics last (GFS) which published by the International Monetary Fund (IMF) states that the basis the recording of (accounting) is divided into 4 kinds, namely accrual basis, due-for-payment a base , commitments bases, and cash base.
A. Accounting-Based Kas
In the based accounting of cash, economic transactions and other happenings is recognized when cash is received or paid. Basis this cash can measure the financial performance nonprofit organizations namely to know the difference between the reception of funds and expenditures of funds within a period. Basis cash provide the information regarding source of of funds generated during one period, the use of funds and balance of the funds on date of the reporting. Models financial reporting within cash basis usually shaped Report of Receipts and Expenditure Dana, Report of Status Budgets and reports Status Dana. Besides it is need to be made an notes upper financial statements or notepads to financial statement serving in detail about the item-item that exist in the financial statements and additional information such as:
Item-item which recognized in based accounting accrual, such as fixed assets and debt / loan.
Item-item who ordinary disclosed in based accounting accrual, such as commitment, contingencies, and guarantees.
Item-item other, such as information which nature forecasts (forecast).
Accounting cash-based This certainly has advantages and limitations. Excess-excess based accounting cash is a financial report-based of cash shows the sources of of funds, allocation and use of sources of-sources of of funds, easy to understandable and is described, maker financial report did not need knowledge who detailed about the accounting, and does not require considerations when determining amount cash flows inside a period. In the meantime limitations based accounting cash is a only focusing on the cash flow within reporting period walking, and ignore currents other resources which might influential on the ability nonprofit organizations for the moment now and while upcoming; statements of financial position (balance sheet) can not be presented, because it is not there are recording of both double entry and performance evaluation.
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