Analisis Penerapan Sistem Akuntansi Keuangan Pada Kantor Camat Lima Puluh Pesisir

Abstract

                The management of the regional financial accounting system can be done by providing information and disclosure of the government's financial performance. In general, village financial management has not kept accounting records in accordance with generally accepted accounting principles. For example, at the end of the year do not make adjustments (stock taking) inventory, and calculation of depreciation on assets. The budget is determined based on an estimate of future activities, whether or not the estimate is correct depends on the experience and intelligence of the estimator/projector, if there is an inaccuracy it can disrupt the planning, coordination and supervision.

Keywords: Financial Accounting, Budget Implementation, Transparency.