akruan - IMPLIKASI PELAKSANAAN PERAKAUNAN AKRUAN KERAJAAN...

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IMPLIKASI PELAKSANAAN PERAKAUNAN AKRUAN KERAJAAN PERSEKUTUAN TAHUN 2015
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YAB Perdana Menteri telah meluluskan pelaksanaan Perakaunan Akruan di Mesyuarat Jawatankuasa Pemandu SRI-PFR pada 11 Mei 2011. PASUKAN PELAKSANAAN PERAKAUNAN AKRUAN
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Sedia Ada Aset tidak dipermodalkan. Liabiliti direkod di luar sistem perakaunan. Sistem tidak berpusat. Mematuhi piawaian International Public Sector Accounting Standard (IPSAS) asas tunai. Kos maklumat tidak diintegrasikan. Ke Arah Perakaunan Akruan 2015 Merekod aset dan liabliti Sistem berpusat dengan single database. Berintegrasi dengan Outcome Based Budgeting (OBB) dan sistem-sistem lain. Mematuhi IPSAS perakaunan akruan. Kos data output, program dan aktiviti. Merekod Akaun Belum Bayar (ABB). Merekod Akaun Belum Terima (ABT). MIGRASI PERAKAUNAN AKRUAN PASUKAN PELAKSANAAN PERAKAUNAN AKRUAN
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’11 ‘12 ‘13 ‘14 ‘15 ‘16 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 AA Go Live ! New Biz Requirement SI Appointment Sys Development and Testing Data Migration Awareness System Documentation and Manuals Sys Design Review and Approve Amendment of FC, FPA 1957 And Relevant Acts Development Accounting Standards OBB Integration Costing Go Live! Data Collection Accounting Policies Approval TOT & EUT Core Team Training CFO Training Collection Data Training (Asset) Consultant Appointment SAD’s Set Up Core Team Set Up GASAC Set Up TIMELINE PERAKAUNAN AKRUAN PASUKAN PELAKSANAAN PERAKAUNAN AKRUAN
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ASAS TUNAI ASAS AKRUAN HASIL Pengiktirafan dan perekodan hanya dibuat berdasarkan kepada penerimaan tunai. Pengiktirafan dan perekodan dibuat apabila hasil telah dikenalpasti boleh atau layak diterima pada sesuatu masa walaupun tiada penerimaan tunai. BELANJA Pengiktirafan dan perekodan hanya dibuat berdasarkan kepada pembayaran tunai. Pengiktirafan dan perekodan dibuat apabila urusniaga perbelanjaan berlaku walaupun pembayaran belum dibuat. ASET Dikenakan sepenuhnya kepada perbelanjaan pada masa ianya diperolehi. Tiada belanja susutnilai. Diiktiraf dan direkodkan selama tempoh usia guna serta dipermodalkan. Susutnilai dikenakan sepanjang tempoh penggunaan. LIABILITI Tidak diiktiraf atau direkodkan. Tanggungan/Obligasi yang perlu dibayar tetapi belum dibuat bayaran akan diiktiraf dan direkodkan. PERBANDINGAN ASAS PERAKAUNAN PASUKAN PELAKSANAAN PERAKAUNAN AKRUAN
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25 APRIL 2015 05 MEI 2015 HASIL ASAS TUNAI Hasil diiktiraf dan direkod pada 05 Mei 2015 apabila TUNAI DITERIMA . ASAS AKRUAN Hasil diiktiraf dan direkod pada 25 April 2015 bersamaan tarikh PENGHANTARAN INVOIS walaupun tunai belum diterima. 25 APRIL 2015 05 MEI 2015 BELANJA ASAS TUNAI Belanja diiktiraf dan direkod pada 05 Mei 2015 apabila TUNAI DIBAYAR . ASAS AKRUAN Belanja diiktiraf dan direkod pada 25 April 2015 bersamaan tarikh PENERIMAAN INVOIS walaupun tunai belum dibayar.
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