文章基本信息

标题：ANALYSIS ON FORMULATING FINANCIAL STATEMENTS AT AGRICULTURE DEPARTMENT BY USING THE APPLICATIONS OF AAS
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作者：Siti Nurnaaimah ; Prihantoro Prihantoro
期刊名称：Faculty of Economics
出版年度：2008
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：Key Words : FINANCIAL STATEMENTS, AGRICULTURE DEPARTMENT,APPLICATIONS OF AASABSTRACT :The financial statements are the result of the accounting process that aim toprovide information on the financial position, assets, liabilities, and net assets ofthe general aims to meet the information needs of all user groups. The financialstatements include the ministries of Agriculture Department of BudgetRealization Report BRR, Balance Sheet and Notes to the Financial Statements(BSNFS). Along with the development of technology, Accounting System alsodevelops. Agency Accounting System (AAS) was born as a consequence of thereforms in the State Financial Management. Field study at the ministerialDepartment of Agriculture, aimed to understand the accounting system at theDepartment of Agriculture, procedures for financial report preparation andimplementation of applications in the Department of Agriculture AAS. Practicalworking methods used in this practical work is directly to the field observations,interviews and literature study. Ministry Finance report is based on the sourcedocument processed by the application of AAS. In the process, sometimesoccurs input error, both the input and recording errors. After the document is inthe process, it will produce output in the form of ADK. ADK from eachUAKPA is reported to UAPPA-W level and then to UAPPA-E1 and the UAPAand to the Ministry of Finance in accordance with a predetermined schedule. Ifthere is delay in reporting, the SP2D be arrested. Bibliography (1993-2008)