文章基本信息

标题：THE PHENOMENON OF CONSTRUCTION IN PROGRESS IN SAMOSIR REGENCY GOVERNMENT
本地全文：下载
作者：Fadlan Saragih ; Nurmala Sari Ritonga ; Iskandar Muda 等
期刊名称：International Journal of Early Childhood Special Education
电子版ISSN：1308-5581
出版年度：2022
卷号：14
期号：5
页码：949-957
DOI：10.9756/INTJECSE/V14I5.93
语种：English
出版社：International Journal of Early Childhood Special Education
摘要：This study to assess and provide feedback on the accounting treatment of Construction in Progress which is within the financial statements of Local Government. The analysis method used in this research is to use descriptive analysis method to describe the results of the analysis of the accounting treatment conducted by local government to account Construction in progress. Construction in progress are fixed assets that are in the process of development. The work includes the construction in the land, equipment and machinery, buildings and buildings, roads, irrigation and networks, and other fixed assets that the process of acquisition and / or construction requires a certain period of time and has not been completed. Listing of construction in progress in Samosir regency government is done by making an adjustment to the journal reported assets unfinished for later recorded under construction in progress. In the process of recording still no records of advances in the development of an asset. There are some problems that can be encountered by the relevant local government recognition of a construction in progress. Recognition of construction in progress are important things that need to follow the guidelines in the Government Accounting Standards. Above special cases should be given special treatment and separate accounting policies in recognition of Construction in progress. There are some problems that can be encountered by the relevant local government recognition of a construction in progress. Recognition of construction in progress are important things that need to follow the guidelines in the Government Accounting Standards. Above special cases should be given special treatment and separate accounting policies in recognition of Construction in progress. There are some problems that can be encountered by the relevant local government recognition of a construction in progress. Recognition of construction in progress are important things that need to follow the guidelines in the Government Accounting Standards. Above special cases should be given special treatment and separate accounting policies in recognition of Construction in progress.
关键词：Construction in Progress;Government Accounting