PT. ANEKA BINTANG
Jl. Margonda No.89
Jakarta 16412
Ref : SNL/AN/14A
20st December, 2010
Indoexchange
46 street Margonda
Jakarta, 20st December 2010
INDONESIA
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Jumat, 26 November 2010
Senin, 15 November 2010
Management Accounting
Management Accounting or Managerial Accounting is the accounting system relating to the provision and use of accounting information to managers or management within an organization and to provide a basis to management to make business decisions that will enable the management will be better prepared in the management and control functions.
Unlike the Financial Accounting Information, Accounting Information management is:
* Designed and dimaksukan for use by management in the organization, while financial accounting information is intended and designed for external parties such as creditors and shareholders;
* Usually confidential and used by management and not for public reporting;
* Looking forward, not history;
* Calculated with reference to the needs of managers, frequent use of management information systems, not based on financial accounting standards.
This is because a different emphasis: management accounting information used in an organization, typically for decision-making.
According to the Chartered Institute of Management Accountants (CIMA), Management accounting is a "process of identification, measurement, accumulation, analysis, drafting, interpretation and communication of information used by management to plan, evaluate and control within an entity and to ensure appropriate use and accountability these resources. Accounting management also includes the preparation of financial statements for non-management groups such as shareholders, creditors, regulatory agencies and tax authorities "(official term CIMA).
The American Institute of Certified Public Accountants (AICPA) states that management accounting as a practice extended to the following three areas:
* Management Strategy - Promote the role of management accountant as a strategic partner within the organization.
* Performance Management - Develop practice business decision making and managing organizational performance.
* Risk Management - Contributing to create frameworks and practices to identify, measure, manage and report risks to achieve organizational goals.
Unlike the Financial Accounting Information, Accounting Information management is:
* Designed and dimaksukan for use by management in the organization, while financial accounting information is intended and designed for external parties such as creditors and shareholders;
* Usually confidential and used by management and not for public reporting;
* Looking forward, not history;
* Calculated with reference to the needs of managers, frequent use of management information systems, not based on financial accounting standards.
This is because a different emphasis: management accounting information used in an organization, typically for decision-making.
According to the Chartered Institute of Management Accountants (CIMA), Management accounting is a "process of identification, measurement, accumulation, analysis, drafting, interpretation and communication of information used by management to plan, evaluate and control within an entity and to ensure appropriate use and accountability these resources. Accounting management also includes the preparation of financial statements for non-management groups such as shareholders, creditors, regulatory agencies and tax authorities "(official term CIMA).
The American Institute of Certified Public Accountants (AICPA) states that management accounting as a practice extended to the following three areas:
* Management Strategy - Promote the role of management accountant as a strategic partner within the organization.
* Performance Management - Develop practice business decision making and managing organizational performance.
* Risk Management - Contributing to create frameworks and practices to identify, measure, manage and report risks to achieve organizational goals.
Kamis, 11 November 2010
Public Accountant
Public Accountant
Public accountant (KAP) is a business entity that has obtained permission from the Minister of Finance as a place for public accountants in providing services.
Field service
1. KAP services include
* Attestation services, including the general audit of the financial statements, the examination of prospective financial statements, audit of proforma financial information, review the financial statements, and audit services as well as other attestation.
* Non-attest services, including services relating to accounting, finance, management, compilation, taxation, and consulting.
In the case of a general audit services to the financial statements, accounting firm can only do most long to 6 (five) years in a row.
Forms of business entities
2. KAP business entities may take the form
* Individual - can only be founded and run by a public accountant who also once acted as the lead.
* Fellowship of civil or partnership firm - can only be established by at least 2 people a public accountant and / or 75% of all the allies is a public accountant. Each ally called Partners and one of his allies to act as Chief Fellow.
3. Licensing
KAP business license issued by the Minister of Finance. KAP form of business individuals who apply for a business license KAP must meet the following requirements:
* Have a CPA license.
* Being a member of the IAPI.
* Have at least 3 people auditor fixed with formal education level of the lowest qualified accounting equivalent Diploma III and at least 1 of them has a state register for accountants.
* Having a Taxpayer Identification Number (TIN).
* Having a draft Quality Control System (MSS) that meet the firm of Certified Public Accountants Professional Standards (SPAP) and at least cover all elements of the policy aspects of quality control.
* Domicile Leader KAP KAP same domicile.
* Have proof of ownership or lease an office, and office floor plan showing the office isolated from other activities.
* Create Application, complete the Application Form Business Licenses Public Accountants, and create sufficient stamp duty waiver stating that the requirements of the data submitted is correct.
For KAP form of business alliances, in addition to the above requirements, also must meet the following requirements:
* Having a tax ID KAP.
* Having a cooperation agreement which was ratified by a notary.
* Have a public accountant's license for Leaders Fellow and Fellow of the public accountant.
* Have a membership mark that still apply to Certified Partner and Co Leader of public accountants.
* Having a letter of consent from all co KAP concerning the appointment of one colleague to Leaders Partners.
* Have proof of residency Leaders Partners and Associates accounting firm.
4. KAP form of business partnership to open a branch firm in all areas in Indonesia with the permission of the Minister of Finance.
Use of name
KAP-shaped individual business entities using the name of the public accountant concerned. For KAP form of business alliances, using the name of one or more public accountant and a Fellow addition of the word "& Partners" on the back when the number of public accountants in the firm is more than the total public accountant whose name is listed as the name of the firm. Firm Name prohibited from using abbreviations or fragment name.
5. Cooperation with foreign firm
KAP to enter into agreements with foreign audit firm or organization. KAP can include the name of a foreign audit firm or organization is on the document after obtaining the approval of the Minister of Finance. Writing letters the name of the audit firm or organization may not exceed the amount of letter name of the firm.
Public accountant (KAP) is a business entity that has obtained permission from the Minister of Finance as a place for public accountants in providing services.
Field service
1. KAP services include
* Attestation services, including the general audit of the financial statements, the examination of prospective financial statements, audit of proforma financial information, review the financial statements, and audit services as well as other attestation.
* Non-attest services, including services relating to accounting, finance, management, compilation, taxation, and consulting.
In the case of a general audit services to the financial statements, accounting firm can only do most long to 6 (five) years in a row.
Forms of business entities
2. KAP business entities may take the form
* Individual - can only be founded and run by a public accountant who also once acted as the lead.
* Fellowship of civil or partnership firm - can only be established by at least 2 people a public accountant and / or 75% of all the allies is a public accountant. Each ally called Partners and one of his allies to act as Chief Fellow.
3. Licensing
KAP business license issued by the Minister of Finance. KAP form of business individuals who apply for a business license KAP must meet the following requirements:
* Have a CPA license.
* Being a member of the IAPI.
* Have at least 3 people auditor fixed with formal education level of the lowest qualified accounting equivalent Diploma III and at least 1 of them has a state register for accountants.
* Having a Taxpayer Identification Number (TIN).
* Having a draft Quality Control System (MSS) that meet the firm of Certified Public Accountants Professional Standards (SPAP) and at least cover all elements of the policy aspects of quality control.
* Domicile Leader KAP KAP same domicile.
* Have proof of ownership or lease an office, and office floor plan showing the office isolated from other activities.
* Create Application, complete the Application Form Business Licenses Public Accountants, and create sufficient stamp duty waiver stating that the requirements of the data submitted is correct.
For KAP form of business alliances, in addition to the above requirements, also must meet the following requirements:
* Having a tax ID KAP.
* Having a cooperation agreement which was ratified by a notary.
* Have a public accountant's license for Leaders Fellow and Fellow of the public accountant.
* Have a membership mark that still apply to Certified Partner and Co Leader of public accountants.
* Having a letter of consent from all co KAP concerning the appointment of one colleague to Leaders Partners.
* Have proof of residency Leaders Partners and Associates accounting firm.
4. KAP form of business partnership to open a branch firm in all areas in Indonesia with the permission of the Minister of Finance.
Use of name
KAP-shaped individual business entities using the name of the public accountant concerned. For KAP form of business alliances, using the name of one or more public accountant and a Fellow addition of the word "& Partners" on the back when the number of public accountants in the firm is more than the total public accountant whose name is listed as the name of the firm. Firm Name prohibited from using abbreviations or fragment name.
5. Cooperation with foreign firm
KAP to enter into agreements with foreign audit firm or organization. KAP can include the name of a foreign audit firm or organization is on the document after obtaining the approval of the Minister of Finance. Writing letters the name of the audit firm or organization may not exceed the amount of letter name of the firm.
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