Definition of 4 bases accounting :
1.
1. Cases basis
An
accounting system that doesn't record accruals but instead recognizes income
(or revenue) only when payment is received and expenses only when payment is
made. There's no match of revenue against expenses in a fixed accounting
period, so comparisons of previous periods aren't possible.
The cash method is simple in that the business's books are kept based on the
actual flow of cash in and out of the business. Income is recorded when it's
received, and expenses are reported when they're actually paid. The cash method
is used by many sole proprietors and businesses with no inventory. From a tax
standpoint, it's sometimes advantageous for a new business to use the cash method
of accounting. That way, recording income can be put off until the next tax
year, while expenses are counted right away.The cash method may also continue to be appropriate for a small, cash-based business or a small service company. You should consult your accountant when deciding which accounting method would be best for your company.
2.
Modified cash
An accounting method that combines elements of
the two major accounting methods, the cash method and the accrual method. The
cash method recognizes income when it is received and expenses when they are
paid for, whereas the accrual method recognizes income when it is earned (for
example, when the terms of a contract are fulfilled) and expenses when they are
incurred. The modified cash basis method uses accruals for long-term balance
sheet elements and the cash basis for short-term ones.
3. Modified
accrual
An accounting method commonly used by government
agencies that combines accrual-basis accounting with cash-basis accounting.
Modified accrual accounting recognizes revenues when they become available and
measurable and, with a few exceptions, recognizes expenditures when liabilities
are incurred. This system divides available funds into separate entities within
the organization to ensure that the money is being spent where it was intended.
The Government Accounting Standards Board, which
is recognized as the official source of generally accepted accounting
principles (GAAP) for state and local governments, establishes modified accrual
accounting standards. To distinguish government accounting from business
accounting, modified accrual accounting uses some different terminology than
other accounting methods. For example, it uses the terms "excess" or
"deficiency" instead of "net income", and "expenditures"
instead of "expenses". The idea that government agencies need a
different type of accounting system is accepted because the purpose of
government organizations is significantly different from the purpose of both
for-profit businesses as well as not-for-profit non-governmental organizations.
4. Accrual
bases
The accounting method under which
revenues are recognized on the income statement when they are earned (rather
than when the cash is received). The balance sheet is also affected at the time
of the revenues by either an increase in Cash (if the service or sale was for
cash), an increase in Accounts Receivable (if the service was performed on
credit), or a decrease in Unearned Revenues (if the service was performed after
the customer had paid in advance for the service).
Under the accrual basis of
accounting, expenses are matched with revenues on the income statement when the
expenses expire or title has transferred to the buyer, rather than at the time
when expenses are paid. The balance sheet is also affected at the time of the
expense by a decrease in Cash (if the expense was paid at the time the expense
was incurred), an increase in Accounts Payable (if the expense will be paid in
the future), or a decrease in Prepaid Expenses (if the expense was paid in
advance).
bagaimana penggunaan basis akrual yang ada di indonesia ?
Standar Akuntansi Pemerintahan (SAP) yang berlaku dewasa ini menggunakan basis kas menuju akrual (cash towards accrual). Padahal pada akhir tahun 2010, pemerintah telah menerbitkan PP No 71 tahun 2010 mengenai penerapan basis akrual penuh didalam akuntansi pemerintahan. Walaupun PP ini menginstruksikan penerapan akuntansi pemerintahan berbasis akrual murni, namun masih diperkenankan penerapan basis kas menuju akrual sampai dengan tahun 2015, selanjutnya diharpakan seluruh pemerintah pusat maupun daerah menggunakan basis akrual penuh.
Perbedaan yang sangat menyolok dari akuntansi pemerintahan berbasis kas menuju akrual dengan basis akrual penuh adalah disajikannya laporan operasional (LO). LO menyajikan ikhtisar sumber daya ekonomi yang menambah ekuitas dan penggunaannya yang dikelola oleh pemerintah pusat/daerah untuk kegiatan penyelenggaraan pemerintahan dalam satu periode pelaporan. Sehingga terjadi cut-off untuk menentukan pendapatan maupun beban yang terjadi pada satu perode akuntansi.
Walaupun masih terjadi tarik ulur penerapan kosep akrual dalam akuntansi pemerintahan, yang nota bene pemerintah bukanlah lembaga komersial (non profit motive), tetapi laporan dengan konsep akrual dirasa sangat bermanfaat untuk menilai kinerja pemerintah dalam mengurus keuangan Negara yang pengelolaan dan pengurusannya ditangi sendiri oleh pemerintah.
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