Appendix A: Statement of Financial Accounting Standards #117 Financial Statements of Not-for-Profit Organizations

2012 ◽  
pp. 183-214 ◽  
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
For Profit ◽  
Not For Profit ◽  
Not For Profit Organizations ◽  
For Profit Organizations

scholarly journals PENYAJIAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NONLABA BERDASARKAN ISAK 35 PADA MASJID BAITUL HAADI

2020 ◽  
Vol 15 (2) ◽  
pp. 113-132
Author(s):  
Sukma Diviana ◽  
Rangga Putra Ananto ◽  
Wiwik Andriani ◽  
Roni Putra ◽  
Armel Yentifa ◽  
...  
Keyword(s):  
Financial Reporting ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Microsoft Excel ◽  
Financial Reports ◽  
Non Profit ◽  
For Profit ◽  
Financial Position ◽  
Not For Profit

Mosque is an entity that aims not for profit (non-profit entity), so that financial accountability becomes an important aspect for mosques. Good accountability can be realized by presenting the mosque's financial reports in accordance with generally accepted accounting standards. The standard governing the financial reporting of non-profit entities is the Interpretation of Financial Accounting Standards No. 35 (ISAK 35). By implementing ISAK 35 in the presentation of mosque financial reports, interested parties will be able to assess the financial performance of the mosque. The object of this research is Mosque Baitul Haadi. Data were collected through a series of interviews and observations. Until now, Mosque Baitul Haadi only presented financial reports as far as cash in and cash out. This study aims to compile the financial statements of Mosque Baitul Haadi based on ISAK 35 using Microsoft Excel application tools. The financial statements that will be produced are the statements of financial position, comprehensive income statements, cash flow statements and notes to financial reports.

scholarly journals Hollybush Academy: A Case Study In Selected Not-For-Profit Accounting Issues

2011 ◽  
Vol 5 (2) ◽  
pp. 17
Author(s):  
Frank J. Grippo ◽  
Sia Nassiripour
Keyword(s):  
Financial Statements ◽  
For Profit ◽  
Not For Profit ◽  
Not For Profit Organizations ◽  
For Profit Organizations

The purpose of this case is to help students explore accounting issues often confronted by auditors of not-for-profit organizations. Given certain facts, the goal of the case is to require students to analyze the footnotes prepared by the auditors and discuss the presentation, classification and valuation of items not reflected on the financial statements prepared by the client. The case is intended for students who are taking an advanced accounting or not-for-profit accounting course.

scholarly journals ANALISIS PENERAPAN PSAK NO. 45 TENTANG PELAPORAN KEUANGAN ENTITAS NIRLABA PADA JEMAAT GMIST PNIEL BIAU KAB, KEP. SITARO

2017 ◽  
Vol 6 (1) ◽  
pp. 103
Author(s):  
Raisa Stephanie Janis ◽  
Novi S. Budiarso
Keyword(s):  
Financial Reporting ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Analysis Method ◽  
Non Profit ◽  
For Profit ◽  
Not For Profit ◽  
The Government ◽  
The Church

Profit entity is an organization that can be owned by the government or private sector owned, its main purpose is not for profit. One nonprofit entity engaged in religious church. As a nonprofit entity, the church should make financial statements accountability and reporting to users of financial statements of the church, the church that is the main source of income in the church. In Indonesia, a special standard financial reporting profit entity organized under Statement of Financial Accounting Standards (SFAS) No. 45. This research was conducted at the Jemaat GMIST Pniel Biau. The purpose of this study was to determine the adoption of PSAK No. 45 of the Financial Reporting Entities Non-Profit on Jemaat GMIST Pniel Biau. Descriptive qualitative analysis method is a method discussion of issues that are outlining, describe, compare and explain the data. Results showed Jemaat GMIST Pniel Biau not yet adopted PSAK No. 45 on the presentation of its financial statements, but the church is preparing financial statements of the realization of revenues and expenditures in accordance with the regulations GMIST no. 6 in 2012.Keywords : PSAK No. 45, non profit, financial statements

scholarly journals Admiral Furman Academy: A Case Study In Selected Not-For-Profit Auditing Issues

2009 ◽  
Vol 6 (3) ◽  
Author(s):  
Frank J. Grippo ◽  
Sia Nassiripour
Keyword(s):  
Financial Statements ◽  
For Profit ◽  
Not For Profit ◽  
Not For Profit Organizations ◽  
For Profit Organizations

The purpose of this case is to help students explore accounting and auditing issues often confronted by auditors of not-for-profit organizations.  Given final financial statements, the goal of the case is to require students to prepare the footnotes that would be considered an integral part of the financial statements.  The case is intended for students who are taking an advanced accounting or not-for-profit accounting course.

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