SAP in English


Government Regulation Number 24 Year 2005 concerning Government Accounting Standards (cash towards accrual)

  1. Introduction
  2. Statement Number 01 on the Presentation of Financial Statements
  3. Statement Number 02 on the Statement of Budget Realization
  4. Statement Number 03 on the Statement of Cash Flow
  5. Statement Number 04 on Notes to the Financial Statements
  6. Statement Number 05 on Accounting for Inventories
  7. Statement Number 06 on Accounting for Investment
  8. Statement Number 07 on Accounting for Fixed Assets
  9. Statement Number 08 on Accounting for Construction in Progress
  10. Statement Number 09 on Accounting for Liabilities
  11. Statement Number 10 on Correction Of Errors, Changes In Accounting Policy, and Extraordinary Events
  12. Statement Number 11 on Consolidated Financial Statements


Technical Bulletins

  1. Technical Bulletin number 1 Preparation of Central Government Opening Balance Sheet
  2. Technical Bulletin number 2 Preparation of Local Government Opening Balance Sheet
  3. Technical Bulletin number 3 Presentation of Local Government Financial Statements with Conversion
  4. Technical Bulletin number 4 The Presentation and Disclosure of Government Expenditure
  5. Technical Bulletin number 5 Depreciation
  6. Technical Bulletin number 6 Accounts Receivable
  7. Technical Bulletin number 7 Revolving Funds
  8. Technical Bulletin number 8 Accounting for Liabilities