DESAIN LAPORAN KEUANGAN DALAM RANGKA MENYIAPAKAN LAPORAN KEUANGAN DAN PAJAK PADA TOKO SEPATU OBRAL
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Institusion
Universitas Katolik Darma Cendika
Author
Felix, Fransiscus
Subject
HF5601 Accounting
Datestamp
2020-04-20 05:31:11
Abstract :
Shoe Store "Obral" is a small-scale company engaged in the trade of shoes. Shoe Stores "On Sale" never had a financial report, just a simple bookkeeper. The purpose of this research is to design the financial statements of Shoe Store "in accordance with Financial Accounting Standards Entity Without Public Accountability (SAK-ETAP) as well as to Prepare personal income tax reporting at Shoe Shop" OBRAL "in Malang in accordance with General Provisions and Procedures Taxation (KUP). This study is a case study with the object of research shoe store "Obral" which has not applied the preparation of financial statements based on SAK ETAP. Data collection is done by documentation and interview. The method of data analysis research used is descriptive method and comparative method. This research indicates that firstly, to achieve bookkeeping of Shoe Sale "which is in accordance with SAK-ETAP standard, the following policy is made: a) determining fiscal period, b) disciplining transaction proof, c) recording must be done after transaction and receive proof of transaction. Second, a good process based on SAK-ETAP needs to be done in stages, including a) creating an Account Number in the financial statements of the initial balance, c) creating a journal, d) posting a work sheet d) making adjusting entries. Third, the output of making the financial statements is a) income statement, b) report of capital change, 3) Balance Sheet 4) Statement of cash flows, and 5) Notes to the financial statemens.
Shoe Store "Obral" is a small-scale company engaged in the trade of shoes. Shoe Stores "On Sale" never had a financial report, just a simple bookkeeper. The purpose of this research is to design the financial statements of Shoe Store "in accordance with Financial Accounting Standards Entity Without Public Accountability (SAK-ETAP) as well as to Prepare personal income tax reporting at Shoe Shop" OBRAL "in Malang in accordance with General Provisions and Procedures Taxation (KUP). This study is a case study with the object of research shoe store "Obral" which has not applied the preparation of financial statements based on SAK ETAP. Data collection is done by documentation and interview. The method of data analysis research used is descriptive method and comparative method. This research indicates that firstly, to achieve bookkeeping of Shoe Sale "which is in accordance with SAK-ETAP standard, the following policy is made: a) determining fiscal period, b) disciplining transaction proof, c) recording must be done after transaction and receive proof of transaction. Second, a good process based on SAK-ETAP needs to be done in stages, including a) creating an Account Number in the financial statements of the initial balance, c) creating a journal, d) posting a work sheet d) making adjusting entries. Third, the output of making the financial statements is a) income statement, b) report of capital change, 3) Balance Sheet 4) Statement of cash flows, and 5) Notes to the financial statemens.
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