Competency Dictionary
General Accounting (GEACC)
Description |
Knowledge and ability to execute accounting process and documentation for all of financial transaction/activities. |
Pengetahuan dan kemampuan melakukan poses pembukuan dan pendokumentasian semua transaksi/ aktifitas keuangan |
Level | Behaviour Indicator | ||
4 | Expert | ||
1 | Able to mitigate risk due from new accounting standard/rule Mampu memitigasi risiko akibat dari standar / aturan akuntansi baru |
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2 | Able to perform as a resources person in accounting area. Mampu tampil sebagai nara sumber di bidang akuntansi. |
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3 | Very Skilled | ||
1 | Able to make rules for accounting administration and internal control. Mampu membuat aturan-aturan administrasi accounting dan internal control |
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2 | Able to teach/explain the process/flow of payable and receivable transaction. Mampu mengajarkan/ menjelaskan proses/ flow transaksi pembayaran/ penerimaan |
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3 | Able to conduct the process of auditing and recommend improvement. Mampu melakukan proses audit dan merekomendasikan perbaikan. |
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4 | Able to review and control every aspect of general accounting. Mampu meninjau dan mengendalikan setiap aspek akuntansi umum. |
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2 | Skilled | ||
1 | Understands every aspect related with general accounting in accounting manual. Memahami setiap aspek yang terkait dengan general accounting dalam accounting manual |
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2 | Able to control effectively for the implementation of payable and receivable process. Mampu melakukan kontrol secara efektif terhadap pelaksanaan proses pembayaran/ penerimaan |
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3 | Able to check documentation of payable/receivable transaction. Mampu melakukan pemeriksaan antara dokumen dengan pencatatan transaksi pembayaran/ penerimaan |
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4 | Able to monitor payable/receivable balance in accounting book. Mampu memantau saldo hutang / piutang dalam buku akuntansi. |
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1 | Semiskilled | ||
1 | Understands the concept of double entry / debit-credit (journal). Memahami konsep double entry / debit-credit (journal) |
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2 | Able to make a recording for cash and bank transaction as accounting, finance, and tax rules. Mampu membuat rekaman untuk transaksi tunai dan bank sebagai aturan akuntansi, keuangan, dan pajak. |
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3 | Able to complete the document of payable /receivable. Mampu melengkapi dokumen hutang / piutang. |