Você procurou por: akruan (Malaio - Inglês)

asas akruan
accrual accounting

konsep umum perakaunan akruan ialah peristiwa ekonomi diiktiraf dengan memadankan hasil dengan perbelanjaan (prinsip pemadanan) pada masa urus niaga berlaku dan bukannya apabila pembayaran dibuat atau diterima.
the general concept of accrual accounting is that economic events are recognized by matching revenues to expenses (the matching principle) at the time when the transaction occurs rather than when payment is made or received.

perakaunan dan belanjawan akredibiliti dalam sektor awam telah datang jauh dalam tempoh masa yang agak singkat. ia kurang daripada 15 tahun yang lalu - pada bulan november 1992 bahawa jabatan dan agensi sektor awam kerajaan australia (agensi) berpindah untuk menerima pakai perakaunan akrrual. sebelum itu, mereka telah membentangkan akaun tunai yang diubahsuai. semua pihak berkuasa berkanun telah melaporkan secara akruan sejak tahun 1986, walaupun ada yang melaporkannya sebelum ini. penerimaan laporan akruan
over the past two decades, a growing number of governments have begun moving away from pure cash accounting toward accrual accounting. while accrual accounting has been the norm among private corporations for over a century, the vast majority of governments prepared their budgets and accounts on a cash basis up until the end of the last century. the recent spread of accrual accounting to the public sector can be attributed to a number of related factors, including: (i) a growing recognition of the limits of pure cash accounting (ii) the development of accrualbased international standards for government fiscal and financial reporting including government finance statistics manual (gfsm) and international public sector accounting standards (ipsas);2 (iii) the professionalization of the government accounting cadre and resulting introduction of private sector techniques into the public sector; and (iv) the advent of computerized financial management information systems (fmiss) which greatly reduce the transaction costs of collecting and consolidating