Understanding SAK

Financial Accounting Standards (GAAP) is a framework for financial reporting procedures to enable the uniformity in the presentation of financial statements. Financial Accounting Standards (GAAP) is the principal result of the formulation of the Indonesian Accounting Committee in 1994 replaced the 1984 Indonesian Accounting Principles. SAK in Indonesia menrupakan applied from some existing accounting standards such as IAS, IFRS, ETAP, GAAP. There are also Sharia GAAP and SAP.
In addition to the uniformity of the financial statements, accounting standards are also needed to facilitate the preparation of financial statements, auditors and Facilitate ease financial statement readers to interpret and compare financial statements of different entities. In Indonesian GAAP under IFRS will be adopted in 2012.
On GAAP-IFRS, SAK ETAP set by the Financial Accounting Standards Board Indonesian Institute of Accountants. SFAS issued by the Council of Sharia Islamic Accounting and SAP by the Government Accounting Standards Committee.
Here is an explanation of the various IFRSs are:

    GAAP-IFRS
GAAP-IFRS will be implemented in full in 2012. It is currently in the process of convergence. This process through the adoption phase in 2008-2010 later this year entered the final preparation stage before the implementation phase in the SFAS 2012.Pada be applied to entities with public accountability as: Issuers, public companies, banking, insurance, and SOEs. The purpose of this SFAS is to provide relevant information to users of financial statements.
Then why Indonesian adopted IFRS?
Indonesia Indonesia is adopting IFRS as part of the IFAC which certainly must comply with SMO (Statement Membership Obligation) which makes the accounting standard IFRS. In addition IFRS convergence is agreement between the government of Indonesia as a member of the G20 Forum. At a meeting of G20 leaders in the Washington DC, on 15 November 2008 found the results: "Strengthening Transparency and Accountability" which later on 2 April 2009 in London the meeting resulted in an agreement for: Strengthening Financial Supervision and Regulation "to call on the accounting standard setters to work urgently with supervisors and regulators to improve standards on valuation and provisioning and Achieve a single set of high-quality global accounting standards. "
BENEFITS IFRS
Benefit from the application of IFRS as follows:

    Improve the comparability of financial statements
    Providing quality information on the International Capital Market
    International capital flows eliminate barriers to reducing differences in financial reporting provisions
    Reduce the cost of financial reporting costs for multinational corporations and financial analysis for analysts
    Improve the quality of financial reporting towards best practice
So although Indonesia had to adjust financial standards with IFRS, but it will make it easier for financial reporting although aka tone changes in the preparation of the financial statements themselves that are menyuluruh.
Character IFRS
IFRS uses "Base Principles" are:

    More emphasis on the interpretation and application of standards that must be focused on the application of the principle of the spirit
    The Standard requires an assessment of whether the substance of the transaction and evaluation of accounting presentation reflects the economic reality
    Requires professional judgment in the application of accounting standards.
IFRS also used in the assessment of fair value, if there is no active market value should make an assessment yourself or use the services of appraisers. In addition IFRS requires disclosure (disclosure) is a much better quantitative and qualitative.
2. SAK-ETAP
SAK ETAP is a financial accounting Standard for Entities Without Public Accountability. ETAP is the entity does not have significant public accountability and publish general purpose financial statements for external users.
ETAP using the reference IFRS for Small Medium Enterprises. SAK-ETAP published in 2009 and became effective January 1, 2011 and can be implemented on January 1, 2010. SAK is applied retrospectively, but if not practically be applied prospectively, which means recognize all assets and liabilities in accordance with SAK ETAP also does not recognize assets and liabilities if unauthorized by SAK-ETAP, but it reclassifies items that previously required under SFAS long been a post appropriate post-SAK-ETAP also apply measurement assets and liabilities are recognized SAK ETAP.
Benefits SAK ETAP
With the expected SAK ETAP small companies and menangah can to prepare its own financial statements can also be audited and obtain an audit opinion, so that the company can use its financial statements to obtain funding for their business development.
Another benefit of SAK ETAP, among others:

    Easier than GAAP-IFRS implementation for simpler
    Although simple while still providing reliable information in the financial statement presentation
    Compiled by adopting IFRS for SMEs with modifications to suit the conditions in Indonesia and made more compact
    SAK ETAP still require professional judgment, but not as much for the GAAP-IFRS
    No significant changes compared with the old GAAP, but there are some things that adopted / modification of IFRS / IAS
SAK ETAP consists of 30 chapters and a glossary of terms that make it easier to understand the SAK.
3. SFAS Sharia
SFAS Sharia be used by entities that conduct transactions both entities sharia Islamic institutions and non-Islamic institutions. SFAS Sharia in this development was done with the general model of SFAS SFAS sharia but with reference MUI fatwa.
Sharia is in SFAS SFAS 100-106 comprising:

    Conceptual Framework
    Islamic Financial Statements
    Accounting for Murabahah
    Musharaka
    Mudaraba
    Regards
    Istishna
4. SAP
SAP is the Government Accounting Standards issued by the Government Accounting Standards Committee. SAP is defined as PP (Government Regulation) which is applied to the government in preparing entetitas Central Government Financial Statements (Audited) and the Local Government Finance Report (LKPD).
SAP implemented by Government Regulation No. 24 of 2005 dated June 13, 2005 of the Government Accounting Standards (SAP PP). SAP preparation through stages like:

    Identify Topics for Standards Being Developed
    Establishment of the Working Group (WG) in the KSAP
    Limited by the Research Working Group
    SAP draft writing by the Working Group
     Draft discussion by the Working Committee
    Draft Decision for Published
    Launch of SAP Publikasian Draft (Exposure Draft)
    Limited Hearing (Hearing Limited) and Public Hearing (Public Hearings)
    Discussion and Feedback Responses Against Draft Publikasian
    Finalize Standards
So SAP are prepared only for the installation of both central and local government to prepare financial statements in the government. And expected by the SAP then there will be transparency, accountability and financial management parisipaso State so as to achieve good governance.

Definition of Management Accounting

Accounting Management accounting is one whose sole purpose is to present the reports as a single business unit for internal party interests in order to carry out the management process that includes planning, organizing, directing and controlling.Management accounting is an accounting which aims to produce financial information for management purposes (the internal company) in an effort to achieve the goals of the company (Eni Purwanti & Lovely Rita Nugraheni). The information required by management for consideration and decision management view / assess the results already obtained a firm.Management accounting is the process of identifying, measuring and reporting of financial economic information, to allow for assessment and a clear and unequivocal decision for management to use the information in which the central point for parties within the organization. For example: product costing, costing an activity, a costing department.
Definition of Management Accounting by expertsAccording to Halim and Supomo (2000: 3) states that management accounting is A activities (processes) that produce financial information for management for making economic decisions in carrying out management functions.Meanwhile, according to Mulyadi (2001: 2) states that the definition of management accounting is that financial information is the output generated by the type of management accounting, which is used mainly by internal organizational users.Management Accounting as a financial information processing system is intended as a treatment process to meet the information management needs in carrying out the functions of planning, coordination and control of the organization. While management accounting as a type of information intended to represent the information generated by the processing of financial information. Information marupakan a fact, observational data, perception or something else that adds to knowledge. Information needed to reduce uncertainty in human decision-making. Decision making always involves the future, which contain uncertainty, and always involves the selection of an alternative action among the many alternatives available.

Accounting Systems

Accounting systems are methods and procedures for recording and reporting financial information provided to the company or a business organization. Accounting system adopted in large companies is very complex. The complexity of the system caused by the specificity of the system is designed for a business organization as a result of the difference in the need for information by the manager, the form of the transaction and the financial statements. Accounting system consists of document evidence of transactions, recording tools, reports and procedures that companies use to record transactions and report the results. Operation of an accounting system includes three stages:

    Must be familiar with document evidence of transactions used by companies, both regarding the number of physical mupun amount of rupiah, as well as other important data relating to corporate transactions.
    Must classify and record the data contained in the document of the transaction into the accounting records.
    Should summarize the information contained in the accounting records into reports for management and other parties concerned.

System Design
The accounting system should be designed to meet the specifications of the information needed by the company, provided the information is not too expensive. Thus, the main considerations in designing the accounting system is a balance between the benefits and the costs incurred to obtain such information.
To be effective, a report presented by the accounting system should be made in a timely, clear and consistent. The report, presented by the knowledge and needs of the user in order to be used as a consideration in the decision making.
Designer (designer) system should have the knowledge to distinguish the accounting system and method of processing data processing data either manually or by using computerized. The ability to distinguish between transaction processing and computer manually is quite important, because in certain business organizations not all transactions can be processed by a computer and the ability of system designers in evaluating alternatives to be considered knowledge of the basic principles of accounting systems. In short, the basic principles contained in the accounting system is a good possibility that the systems are designed on a particular company will have difficulty when applied.Implementation System
Implementation of the system is not only the responsibility of the existing personnel in certain parts, but all personnel must be responsible for the operation of the system. Operation of the system should be carefully supervised and always done on the system before it is fully operated.Ledger Assistant
This book also called additional book. Ledger is provided for general ledger accounts that require details, such as: accounts receivable, accounts payable and inventory merchandise. Of the ledger can be compiled a list of the accounts in question on any desired date (usually the end of the month or the end of the year).Special Journals
As the name implies, is a special journal special journal used to record group similar transactions.Grouping similar transactions depend on the activity of the company concerned.Although it has provided specialized journals, companies still need a general journal is used to recordtransactions can not be recorded in special journals, and also for the purpose of making adjusting entries,closure and correction of accounting journals.Format and how to use different special journals to general ledger. The changes are intended to work journalsand bookkeeping of the journal to the ledger can be performed more efficiently. Here are some common special journalsused:

    Sales Journal is a special journal used to record transactions made on credit. Cash sales are usually not included in this paper because of the cash sales transactions take place in cash receipts, so that cash sales are usually recorded in the cash receipts journal.
    Cash Receipts Journal is a journal that is provided specifically to record cash receipts transactions. To save the time of recording, the journal is designed to meanyediakan total number of columns and only recorded every dollar into the ledger.
    General Journal is used to record accounting adjustments, closing the books, corrections and other transactions that can not be recorded in special journals.

10 Tips for Quitting Smoking

1. Commit Thyself Fully. In the quits that failed, I was only half into it. I told myself I wanted to quit, but I always felt in the back of my mind that I’d fail. I didn’t write anything down, I didn’t tell everybody (maybe my wife, but just her). This time, I wrote it down. I wrote down a plan. I blogged about it. I made a vow to my daughter. I told family and friends I was quitting. I went online and joined a quit forum. I had rewards. Many of these will be in the following tips, but the point is that I fully committed, and there was no turning back. I didn’t make it easy for myself to fail.

2. Make a Plan. You can’t just up and say, “I’m gonna quit today.” You have to prepare yourself. Plan it out. Have a system of rewards, a support system, a person to call if you’re in trouble. Write down what you’ll do when you get an urge. Print it out. Post it up on your wall, at home and at work. If you wait until you get the urge to figure out what you’re going to do, you’ve already lost. You have to be ready when those urges come.

3. Know Your Motivation. When the urge comes, your mind will rationalize. “What’s the harm?” And you’ll forget why you’re doing this. Know why you’re doing this BEFORE that urge comes. Is it for your kids? For your wife? For you health? So you can run? Because the girl you like doesn’t like smokers? Have a very good reason or reasons for quitting. List them out. Print them out. Put it on a wall. And remind yourself of those reasons every day, every urge.

4. Not One Puff, Ever (N.O.P.E.). The mind is a tricky thing. It will tell you that one cigarette won’t hurt. And it’s hard to argue with that logic, especially when you’re in the middle of an urge. And those urges are super hard to argue with. Don’t give in. Tell yourself, before the urges come, that you will not smoke a single puff, ever again. Because the truth is, that one puff WILL hurt. One puff leads to a second, and a third, and soon you’re not quitting, you’re smoking. Don’t fool yourself. A single puff will almost always lead to a recession. DO NOT TAKE A SINGLE PUFF!

5. Join a Forum. One of the things that helped the most in this quit was an online forum for quitters (quitsmoking.about.com) … you don’t feel so alone when you’re miserable. Misery loves company, after all. Go online, introduce yourself, get to know the others who are going through the exact same thing, post about your crappy experience, and read about others who are even worse than you. Best rule: Post Before You Smoke. If you set this rule and stick to it, you will make it through your urge. Others will talk you through it. And they’ll celebrate with you when you make it through your first day, day 2, 3, and 4, week 1 and beyond. It’s great fun.

6. Reward Yourself. Set up a plan for your rewards. Definitely reward yourself after the first day, and the second, and the third. You can do the fourth if you want, but definitely after Week 1 and Week2. And month 1, and month 2. And 6 months and a year. Make them good rewards, that you’ll look forward to: CDs, books, DVDs, T-shirts, shoes, a massage, a bike, a dinner out at your favorite restaurant, a hotel stay … whatever you can afford. Even better: take whatever you would have spent on smoking each day, and put it in a jar. This is your Rewards Jar. Go crazy! Celebrate your every success! You deserve it.

7. Delay. If you have an urge, wait. Do the following things: take 10 deep breaths. Drink water. Eat a snack (at first it was candy and gum, then I switched to healthier stuff like carrots and frozen grapes and pretzels). Call your support person. Post on your smoking cessation forum. Exercise. DO WHATEVER IT TAKES, BUT DELAY, DELAY, DELAY. You will make it through it, and the urge will go away. When it does, celebrate! Take it one urge at a time, and you can do it.

8. Replace Negative Habits with Positive Ones. What do you do when you’re stressed? If you currently react to stress with a cigarette, you’ll need to find something else to do. Deep breathing, self massage of my neck and shoulders, and exercise have worked wonders for me. Other habits, such as what you do first thing in the morning, or what you do in the car, or wherever you usually smoke, should be replaced with better, more positive ones. Running has been my best positive habit, altho I have a few others that replaced smoking.

9. Make it Through Hell Week, then Heck Week, and You’re Golden. The hardest part of quitting is the first two days. If you can get past that, you’ve passed the nicotine withdrawal stage, and the rest is mostly mental. But all of the first week is hell. Which is why it’s called Hell Week. After that, it begins to get easier. Second week is Heck Week, and is still difficult, but not nearly as hellish as the first. After that, it was smooth sailing for me. I just had to deal with an occasional strong urge, but the rest of the urges were light, and I felt confident I could make it through anything.

10. If You Fall, Get Up. And Learn From Your Mistakes. Yes, we all fail. That does not mean we are failures, or that we can never succeed. If you fall, it’s not the end of the world. Get up, brush yourself off, and try again. I failed numerous times before succeeding. But you know what? Each of those failures taught me something. Well, sometimes I repeated the same mistakes several times, but eventually I learned. Figure out what your obstacles to success are, and plan to overcome them in your next quit. And don’t wait a few months until your next quit. Give yourself a few days to plan and prepare, commit fully to it, and go for it!

BONUS TIP #11: THINK POSITIVE. This is the most important tip of all. I saved it for last. If you have a positive, can-do attitude, as corny as it may sound, you will succeed. Trust me. It works. Tell yourself that you can do it, and you will. Tell yourself that you can’t do it, and you definitely won’t. When things get rough, think positive! You CAN make it through the urge. You CAN make it through Hell Week. And you can. I did. So have millions of others. We are no better than you. (In my case, worse.)

Bacon and mustard frittata with tomato

Ingredients :

• 10 eggs
• 65g (3/4 cup) coarsely grated cheddar
• 3 tsp wholegrain mustard
• 1 tbs olive oil
• 500g rindless bacon rashers, thinly sliced
• 1 large brown onion, halved, cut into thin wedges
• 80g baby spinach leaves
• 2 small ripe tomatoes, thinly sliced
• Continental parsley leaves, to serve

1. Step 1
   Preheat oven to 180°C. Whisk together the eggs, cheddar and mustard in a large bowl. Season with salt and pepper.
2. Step 2
   Heat the oil in a 16cm-diameter (base measurement), 1.25L (5-cup) capacity ovenproof frying pan over medium-high heat. Add the bacon and onion and cook, stirring occasionally, for 5 minutes or until light golden.
3. Step 3
   Add the spinach to the pan and cook, tossing, for 1-2 minutes or until the spinach wilts.
4. Step 4
   Reduce heat to very low. Pour the egg mixture into the pan. Shake to evenly distribute the egg. Arrange the tomato on top. Cook for 5-8 minutes or until the frittata is set around the edge but still runny in the centre. Place the frying pan in oven and bake for 30 minutes or until the frittata is golden brown and just set.
5. Step 5
   Sprinkle the parsley over the frittata. Cut into wedges to serve.

Triple choc cookies

Ingredients:

• 125g butter, chopped
• 2 tsp vanilla essence
• 1 cup firmly-packed brown sugar
• 1 egg
• 3/4 cup (110g) plain flour
• 1/2 cup (75g) self-raising flour
• 2 tbs cocoa powder
• 125g milk choc bits
• 125g dark choc bits

1. Step 1
   Preheat oven to 180°C. Line base of 2 baking trays with non-stick baking paper.
2. Step 2
   Using electric beaters, cream butter, vanilla and brown sugar in a large bowl until smooth (do not overbeat). Beat in egg.
3. Step 3
   Sift flours and cocoa together. Add flour mixture and choc bits to butter mixture, stir well to combine.
4. Step 4
   Place tablespoons of mixture onto prepared trays, leaving about 6cm between each. Bake, in batches, for 12-15 minutes or until just firm on the surface. Stand cookies on tray for 5 minutes then transfer to a wire rack to cool completely.

Five Reasons You Should Throw a Party with Your Teen

Teen parties seem to be a taboo subject for many parents. With out-of-control parties happening and some parents feeling it’s okay to allow teens to drink as long as they are at their home, it isn’t any wonder. But there are very good reasons to host a teen party with your teenager. Here are my top five:
Throwing a party with your teen will help strengthen the bond in your relationship. The two of you will be working together to put on this event. You’ll both need to have give and take on the rules, the food, the invitees, etc. Plus, parties are a great way to celebrate milestones and teach family traditions. Celebrating milestones and family traditions give teens a sense of belonging. Sharing that with their peers will extend the sense belonging to their youth community.

During a party, you will get to know your teen’s friends. Will you like all of your teen’s friends? Perhaps not. But you will get to know who is who, which is a real leg up. You may find that you hear more about what goes on in school or elsewhere when your teen knows you know who he/she is talking about.
Your teen will appreciate your wanting to do something for them. It feels good to teens to know that their parents care about their social life, as it is a big part of their life. Having good friends helps your teen create a strong identity and self confidence. You helping your teen by creating fun times with their friends makes it easier for him/her to reach that goal.

You will be able to laugh in the face of adversity. Okay, not really a great reason. But it is true. There is so much taboo surrounding teen parties that it isn’t any wonder parents shy away from this activity. It is almost as if the alcohol and drug using youth community has put a stop to young people who want to get together to have some fun without illegal goings-on. If you follow these rules for a safe teen party, you won’t have to worry.

Giving a teen party is an activity that will teach your teen many needed skills. Having a party for your friends is a big endeavor. It will show him/her how to entertain and be a gracious host/hostess. If your teen uses his/her friends as a decorating crew and/or clean up crew, he/she will learn to delegate. There are many skills your teen will be able to hone while planning and giving a party.