An applied accounting guide by Hery detailing financial recording and accounting procedures tailored for merchandising and manufacturing firms. Key topics include specialized journal entries, inventory adjustments, calculation of cost of goods sold (COGS), allocation of prime and manufacturing overhead costs, and the preparation of standard commercial financial statements.
An accounting and management reference book by Zulkifli Jan examining the strategic role of the controllership function in modern organizations. The text covers the controller\'s operational framework, a knowledge-based management approach, budgeting, variance analysis, and the design of internal financial control systems to support executive decision-making.
Authored by Tulis S. Meliala and co-authors, this academic reference covers the principles, standards, and practical applications of public sector accounting within Indonesian government institutions and non-profit organizations. The volume examines public budgeting techniques, fund accounting, national and local government financial reporting structures, compliance with Governmental Accounting…
Authored by Prof. Dr. Mardiasmo, this core public sector accounting textbook explores the concepts, techniques, and governance roles of accounting in government and non-profit organizations. The text details management planning and control systems, public sector budgeting methodologies, regional financial accounting systems, public accountability, auditing standards, and performance measurement…