Course description   :

In this course, students learn about an overview of government entities and the preparation of central and local government financial reports. Students learn about accrual basis at government, types of government entities, the underlying legal basis, the cycle of state financial management and accountability, state treasury, payment mechanisms for the implementation of the State Revenue and Expenditure Budget (APBN)/ Regional Revenue and Expenditure Budget (APBD), accounting for regional work units (SKPD) and Regional Financial Management Officers (PPKD), central and local government accounting policies, accounting for the Agency Accounting System (SAI) and the Accounting System for the State General Treasurer (SABUN) and ending the making of treasurer books, government financial reports both of central and regional. The teaching method in the classroom uses interactive learning methods. Assessment methods include written tests, group papers and presentations, independent assignments, and participation. The assessment method used includes knowledge, soft skills and relevant skills. After completing this course, students are expected to have an understanding and knowledge of general description and government accounting policies in more detail so that they can analyze and make financial reports of the Central and Regional Governments, and have the ability to make Treasury books.