In the context of Indonesian government, which of the following is considered as financial transaction:

• A. State Budget (APBN) Assignment Document

• B. Local Government Budget (APBD) implementation Document

• C. Issuance of Payment Request Letter (Surat Permohonan Pembayaran/SPP)

• D. Issuance of Payment Order Letter (Surat Perintah Membayar/SPM)

• E. Issuance of Warrant for disbursement of funds (Surat Perintah Pencairan Dana/SP2D)

Financial report revealing financial activities of the central/regional government showing compliance with APBN/APBD is called:

• A. Operational report

• B. Budget realization report

• C. Balance sheet

• D. Changes in budget balance report

• E. Cashflow statement

Which of the following is the proper accounting method that serves as the basis for presenting budget realization report?

• A. Cash basis

• B. Accrual basis

• C. Cash-to-accrual basis

• D. Cash and accrual basis

• E. Modified cash basis

Corrective journals in government can be carried out if they meet the following requirements:

• A. Does not violate any rules of public financial laws

• B. There was an error in classify account before closing journal at the current year financial report

• C. There is an error in writing the transaction amount, so its correction does not result in the realization exceeding the budget.

• D. There is an error in writing the transaction amount, so its correction is allowed to result in the realization exceeding the budget.

• E. A,B,C are true

The use of control account among governmental structure and entities is caused by:

• A. There are inter-institutional transactions between parent and subsidiary entities.

• B. The need for the preparation of consolidated financial statements in large institutions with multi-tier entity relationships.

• C, The risk of  double recording for inter-unit transaction in parent and subsidiaries

• D. A,B,C are true

• E. Only A and B are true