13 Akuntansi BLU - Perlakuan Akuntansi

 

Mduhtmhs` Dkumhgmh Ukikr`htma Uusmt

Mduhtmhs` Cmnmh Bmymhmh [iui Ukrbmdumh Mduhtmhs` Mduhtmhs` -

N`smipm`dmh obka : Mhny U Amizma

 

Jurhmb \tmhnmr Ukhnmpmtmh

 

Jurhmb \tmhnmr Ukhnmpmtmh •

Ukhnmpmtmh nmr` N@UM-SI •

•

Ukhnmpmtmh nmr` N@UM-UHCU •

•

•

^`nmd ikikrbudmh pkhgksmamh

^`nmd n`lmtmt pmnm smmt trmhsmds` (ikikrbudmh pkhyksum`mh pmnm mda`r tmauh. N`lmtmt ckrsmimmh nkhgmh pkhgksmamh pkhnmpmtmh (tkrc`thym \U  

Jurhmb \tmhnmr Ukhnmpmtmh Ukhnmpmtmh nmr` N@UM-SI (Ukhyktormh UHCU [iui dk Dms Hkgmrm)

;  

Jurhmb \tmhnmr Ukhnmpmtmh Ukhnmpmtmh nmr` N@UM-UHCU (UHCU Fuhgs`ohmb, n`lmtmt dkdm pkhgksmamh)

6  

Jurhmb \tmhnmr Ukhnmpmtmh Ukhyksum`mh mda`r tmauh mtms pkhnmpmtmh ymhg ckbui n`smadmh

Ukhyksum`mh mwmb tmauh ckr`duthym

Lmtmtmh: nmd mnm jurhmb uhtud ikhlmtmt trmhsmds` pkhnmpmtmh tmauh mhggmrmh ymhg bmbu ymhg ikb`cmtdmh dms ymhg ckbui n`smadmh pmnm tmauh mhggmrmh ymhg bmbu n` BSM nmh BO pmnm tmauh

pkhgksmamh dms nmh cmhd CB[ tmauh ckrjmbmh mtmu tmauh ckr`duthym

7  

Jurhmb \tmhnmr Ckcmh nmh Ckbmhjm

 

Jurhmb \tmhnmr Ckcmh nmh Ckbmhjm •

Ckbmhjm nmr` N@UM-SI •

•

^`nmd ikikrbudmh pkhgksmamh Ikdmh`sikhym smim nkhgmh ckbmhjm pmnm smtdkr hoh-CB[

•

Ckbmhjm nmr` N@UM-UHCU Ikhgguhmdmh smbno dms nmh cmhd CB[ ymhg ckbui n`smadmh •

•

N`smadmh i`h`imb skmp tr`wubmh

0  

Jurhmb \tmhnmr Ckcmh nmh Ckbmhjm Ckbmhjm nmr` N@UM-SI, N@UM-SI, smim sskpkr kpkr pmnm smtd s mtdkr kr c`msm Ckbmhjm ymhg kxpkhnmcbk:

=5  

Jurhmb \tmhnmr Ckcmh nmh Ckbmhjm Ckbmhjm nmr` N@UM-SI, N@UM-SI, smim sskpkr kpkr pmnm smtd s mtdkr kr c`msm Ckbmhjm ymhg ikhgams`bdmh mskt:

==  

Jurhmb \tmhnmr Ckcmh nmh Ckbmhjm Ckbmhjm nmr` N@UM-SI, N@UM-SI, smim sskpkr kpkr pmnm smtd s mtdkr kr c`msm Ckbmhjm ymhg ikhgams`bdmh mskt:

=3  

Jurhmb \tmhnmr Ckcmh nmh Ckbmhjm

=<  

Jurhmb \tmhnmr Ckcmh nmh Ckbmhjm Ckbmhjm nmr` N@UM-UHCU N@UM-UHCU-ikhgams`bdmh -ikhgams`bdmh mskt

N`tkr`im mskt

Sksuik ^mg`amh

=>  

Jurhmb \tmhnmr Ckcmh nmh Ckbmhjm Ckbmhjm nmr` N@UM-UHCU N@UM-UHCU-ikhgams`bdmh -ikhgams`bdmh mskt

Skg`strms` CIH

Ukhgksmamh Ckbmhjm

=;  

Jurhmb \tmhnmr Ckcmh nmh Ckbmhjm Ukhgkicmb`mh Ckbmhjm CB[ kxpkhnmcbk Ukhgksmamh Ukhgkicmb`mh Ckbmhjm ^MC ymhg kxpkhnmcbk

Ukhgksmamh Ukhgkicmb`mh Ckbmhjm ^MPB ymhg kxpkhnmcbk

=6  

Jurhmb \tmhnmr Ckcmh nmh Ckbmhjm Ukhgkicmb`mh Ckbmhjm CB[ ymhg ikhgams`bdmh mskt Ukhgksmamh Ukhgkicmb`mh Ckbmhjm ^MC ymhg ikhgams`bdmh msskt

Ukhgurmhgmh h`bm` msskt md`cmt pkhgkicmb`mh ckbmhjm

=7  

Jurhmb \tmhnmr Ckcmh nmh Ckbmhjm Ukhgkicmb`mh Ckbmhjm CB[ ymhg ikhgams`bdmh mskt Ukhgksmamh Ukhgkicmb`mh Ckbmhjm ^MPB ymhg ikhgams`bdmh msskt

Ukhgurmhgmh h`bm` msskt md`cmt pkhgkicmb`mh ckbmhjm

=1  

Jurhmb \tmhnmr Dms nmh \ktmrm Dms @hvkstms` Jmhgdm Ukhnkd

Cudu Cksmr Mdrumb

N/D

BD

Cudu cksmr Dms

N/D

BD

\urmt Ckramrgm CB[

N

HSL

\ktmrm Dms Bm`hhym-CB[

N

HSL

Dms nmh Cmhd CB[

D

HSL

Cudu Cksmr Mdrumb

N/D

BD

Cudu cksmr Dms

N/D

BD

\ktormh \urpbus CB[

N

BMD BUK HSL

\ktormh \urpbus CB[

N

BU \MB BMD HSL

\ktormh \urpbus CB[

Dms nmh Cmhd CB[

D

Dms nmh Cmhd CB[

D

=0  

Jurhmb \tmhnmr Dms nmh \ktmrm Dms

 

Jurhmb \tmhnmr Dms nmh \ktmrm Dms Dms bm`hhym n` CB[

3=  

Jurhmb \tmhnmr @hvkstms` Jmhgdm Ukhnkd 

 

Jurhmb \tmhnmr @hvkstms` Jmhgdm Ukhnkd  Skdbms`fdms` Dms nmh Cmhd CB[

3<  

Jurhmb \tmhnmr @hvkstms` Jmhgdm Ukhnkd  Ams`b @hvkstms` Jmhgdm Ukhnkd Cudu Cksmr Mdrumb

N/D

BD

Cudu cksmr Dms

N/D

BD

Dms nmh Cmhd CB[

N

HSL

Dms nmh Cmhd CB[

N

HSL

Ukhnmpmtmh Jmsm Ukrcmhdmh CB[

D

BO

Ukhnmpmtmh Jmsm Ukrcmhdmh CB[

D

B SM

Ukhnmpmtmh skb`s`a Ukhnmpmtmh s kb`s`a durs ymhg n`rkmb`sms` CB[

D

BO

Ukhnmpmtmh skb`s`a durs ymhg n`rkmb`sms` CB[

D

B SM

Ukhnmpmtmh bm`h3 CB[

D

BO

Ukhnmpmtmh bm`h3 CB[

D

B SM

3>  

Jurhmb \tmhnmr @hvkstms` Jmhgdm Ukhnkd  Skdbms`fdms` dk Dms nmh Cmhd CB[

3;  

Jurhmb \tmhnmr Ukhnmpmtmh A`cma

 

Jurhmb \tmhnmr Ukhnmpmtmh A`cma Ukhnmpmtmh CB[ ^uhm`, n`lmtmt dkdm pkhgksmamh Cudu Cksmr Mdrumb

N/D

BD

Cudu cksmr Dms

N/D

BD

Dms nmh Cmhd CB[

N

HSL

Dms nmh Cmhd CB[

N

HSL

Ukhnmpmtmh A`cma ^kr`dmt NH

D

BO

Ukhnmpmtmh A`cma ^kr`dmt NH NH

D

BSM

Ukhnmpmtmh A`cma ^kr`dmt BH

D

BO

Ukhnmpmtmh A`cma ^kr`dmt BH BH

D

BSM

37  

Jurhmb \tmhnmr Ukhnmpmtmh A`cma Ukhnmpmtmh CB[ Hoh ^uhm`

Cudu Cksmr Mdrumb

N/D

BD

^mhma

N

HSL

Ukrmbmtmh nmh Iks`h

N

HSL

Gknuhg nmh Cmhguhmh Ukhnmpmtmh A`cma CB[ C/J

N D

HSL BO

Cudu cksmr Dms

N/D

BD

31  

Jurhmb \tmhnmr Ukhnmpmtmh A`cma Ukhykrmamh A`cma Hoh ^uhm`

Cudu Cksmr Mdrumb

N/D

BD

Dkrug`mh Ukbkpmsmh Mskt

N

BO

^mhma

D

HSL

Ukrmbmtmh nmh Iks`h

D

HSL

Gknuhg nmh Cmhguhmh nbb

D

HSL

Cudu Cksmr Mdrumb

N/D

BD

Mdi. Iks`hUkhy “ Ukrmbmtmh nmh

N

HSL

Mdi. Ukhy “ Gknuhg nmh Cmhguhmh

N

HSL

nbb

N

HSL

D

BO

Dkrug`mh Ukbkpmsmh Mskt

Cudu cksmr Dms

N/D

BD

Cudu cksmr Dms

N/D

BD

30  

Jurhmb \tmhnmr @hvkstms` Jmhgdm Umhjmhg

 

Jurhmb \tmhnmr @hvkstms` Jmhgdm Umhjmhg @hvkstms` nkhgmh nmhm Dms CB[ Cudu Cksmr Mdrumb

N/D

BD

Cudu cksmr Dms

N/D

BD

@hvkstms` CB[ Ukhgkbobm Nmhm Ckrgub`r

N

HSL

Ukhgkbumrmh Ukic`mymmh @hvkstms` CB[ Nmhm Ckrgub`r

N

BSM BMD

@hvkstms` CB[ Ukhgkbobm Nmhm Bm`hhym-Ukrimhkh

N

HSL

Ukhgkbumrmh Ukic`mymmh @hvkstms` Ukrimhkh

N

BSM BMD

Dms nmh Cmhd CB[

D

Dms nmh Cmhd CB[

D

==)

Ukhyktormh Ukhyktormh UHCU obka CB[ dk Dms Hkgmrm ymhg tkrsmj` n` BO (mduh ;063>>33)

Ukhnmpmtmh nmr` Ukbmymhmh CB[ ymhg Ckrmsmb nmr` Khtms Ukikr`htma Uusmt nmbmi \mtu Dkikhtkr`mh Dkikhtk r`mh Hkgmrm/Bkicmg Hkgmrm/Bkicmgm m ymhg sklmrm Orgmh`smtor`s Ikicmwma`hym (mduh >3>>3=)

Ukhy`s`amh p`utmhg nmd tkrtmg`a nmh ckcmh pkhy`s`amh p`utmhg nmd tkrtmg`a skaucuhgmh nkhgmh pkhgmdumh p`utmhg CB[ mtms pkhnmpmtmh ymhg ckrsuickr nmr` khtms pkikr`htma pusmt (mduh ==66>= nmh mduh ;0>6;=)