Public Accountant

Oleh ;
Andreas Bagus Kristanto Selan (150.....), Efrendy Yusuf (160....), Ester Ristiana (16061152), Even
Alfa Eren (160.....), Fidry Saputra (160.....), Khoirunisa Pril Ismayanti (160.....), Wahyudi (160.....)
 What is Public Accountant
Public Accountant is an accountant who obtained authorization
from Minister of Finance to provide public accounting services in
Indonesia. This provision has been stipulated in Law No 5 yeas 2011.
1.
Terms to become an
Accountant
Let’s start with the first set of slides
1. Passed a certification from Public Accountant Certification Exam (USAP)
2. Have any practical experiance in the field of public audit.
3. Citizen of Indonesia and live in the Republic of Indonesia.
4. Have a TIN (NPWP)
5. Certified members from Association of Procurement Indonesia
6. Not in remission.
 Jika dibandingkan dengan Akuntan USA
dan UK..
✢A certified public accountant in Indonesia must be a citizen
of Indonesia, But it’s not to mentioned that to become a CPA
and Chartered Accountant must be a citizen of USA and UK.
✢In the USA and UK are not mentioned it must be a member
from Institue of Accountant.
✢Practical experience / working as an accountant in
Indonesia is shorter than in UK.
✢Ditambahi ya gaes.......
2. Financial Reports in
Indonesia
Second Session
 Financial Reports
Reports that can be used as the basis for decision
– making at the companies
The standards and rules for making a
Financial Reports
Arranged the Trial Balance Creating Solutions Journal

Compiling a list of account Collect a certain data that will be

ledger. used as the basis for adjustment
journal.
Sequel..
Arrange the Financial reports Adjusting and
Balance row ( closing the
working list ) Financial reports are accounts.
the balance sheet,
Way to simplify the income reports, Continuing the
organizing of statement of second step that is to
Financial reports changes in capital make an adjustment
and statement of report.
changes in financial
position.
Sequel...
Arrange the outstanding Readjusting the accounts
balance after closure
Readjustment journal is only to
Checking the balance of debit facilitate the creation of a
and credits accounts that still journal for the next term.
open
 89,743,526,124What is the Off-Balance-Sheet?
Off-Balance-Sheet (OBS) refrest to the asset or liability that aren’t displayed on
the balance sheet of the company, but actually that asset or liability is the
effective account.
Off-Balance-Sheet’s Treatment in Indonesia
Off-Balance-Sheet’s Treatment in Indonesia
However, some off-balance-sheet activity
can protect and reduce the risk of interest
rate, credit, and exchange’s rates.

Many financial institutions using off-

balance-sheet activities to earn their
additional incomes.
How to report a Leasing

Capital Lease (Finance

Lease)
Operating Lease
Noted a greater
assesment from interent Records the lease
expense and assessment which
depreciation and the amount are
amortiztion of leased evenly over with
assets. This makes the the lease period
corporate profit to be
reduced.
Thanks!
Any questions?