Target making LKMA accounting is to prepare financial statements to be used as LKMA financial information for the parties concerned. With the accounting assumptions made in preparing the manual compilation steps are as follows:

1. General Principles of Financial Statements LKMA

So far there has not been the most appropriate accounting standards to process financial transactions LKMA unluk. This, among others, caused a new institution which LKMA continue to experience perfecting (revised), both institutionally and operationally.

However, to process transactions can be used LKMA “Financial Accounting Standards” primarily “Statement of Accounting Standards No. 27 About Accounting Cooperatives “and / or” Statement of Accounting Standards No. 31 on Accounting Banking. “Statement of Financial Accounting Standards issued by the Indonesian Institute of Accountants is very helpful to give reference to LKMA managers to understand the practices of financial accounting standards that are recognized in Indonesia. Because there are institutional fit between LKMA, Cooperative and Banking, the preparation of financial statements LKMA many refer to SFAS 27 and 31.

In general there are three important principles datam processing financial transactions, including for LKMA.

a. Accountability
Bookkeeping should be accounted for truth and must be supported by clear evidence and outentik.

b. Auditability

Bookkeeping can be easily understood by users of the report, easy to navigate, and easy to match the evidence (tracing).

c. Simplicity

Bookkeeping made with practical, simple and tailored to the needs LKMA without altering the principles of the preparation of financial statements.

2. Design code estimates

Chart of accounts are prepared in such a way and given numbers along with a systematic classification making it easy for workmanship and inspection. Copies of the code on these estimates should be given to each holder of a book so concerned to know. This will make it easier to find bookkeepers (take) an estimate, if required.

In preparing the estimate of the code needs to be some things, as follows:

a. Estimates of need given the approximate boundary between the balance sheet (permanent) and the approximate calculation of profit / loss (nominal).

b. Each group either rnaupun balance of the profit and loss provided some specific numbers.

c. In providing these numbers need to be taken into account the possibility of additional new estimates within a group.

One form of design codes are estimates ledger digit code blocks. In this way, general ledger accounts are grouped into several groups and each group provided a block of sequential numbers to give the code. With the use of block numbers, if there is expansion not result in changes in account numbers, except only the addition of the respective blocks.

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