Competency Dictionary
Non-current Asset Accounting (NCAC)
Description |
Ability to make recording/documenting, classification, depreciation, and reporting fixed asset and others active - Intangible Assets, Prepayment including assets under lease. |
Kemampuan untuk membuat pencatatan / dokumentasi, klasifikasi, depresiasi, dan pelaporan aset tetap dan lainnya aktif - Aset Tak Berwujud, Pembayaran di muka termasuk aset yang disewakan. |
Level | Behaviour Indicator | ||
4 | Expert | ||
1 | Able to establish fixed asset policy and procedure Mampu membuat kebijakan dan prosedur aset tetap |
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2 | Able to perform as a resources person. Mampu menjadi narasumber |
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3 | Very Skilled | ||
1 | Understands accounting process for fix asset cycle. Memahami proses accounting untuk aktiva tetap |
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2 | Understands accounting process for other non-current asset Memahami proses accounting untuk other non-current asset |
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3 | Able to evaluate the calculation of depreciation and amortization. Mampu mengevaluasi perhitungan depresiasi dan amortisasi |
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4 | Able to determine amortization period as accounting manual. Mampu menetapkan masa amortisasi sesuai dengan manual accounting |
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5 | Able to provide recommendation for asset retirement and/or write-off Mampu memberikan rekomendasi untuk penghentian dan / atau penghapusan aset |
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2 | Skilled | ||
1 | Understands the rules of depreciation and amortization calculation as tax and accounting. Memahami tatacara perhitungan depresiasi dan amortisasi secara perpajakan dan accounting |
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2 | Able to update fix asset and able to make monthly depreciation expenses. Mampu memperbaharui daftar aktiva tetap serta membuat biaya penyusutan bulanan |
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3 | Able to make journal of fix asset buying and selling. Mampu membuat jurnal pembelian dan penjualan aktiva tetap |
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4 | Able to calculate depreciation as tax classification. Mampu menghitung penyusutan sesuai kelompok perpajakan |
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5 | Able to calculate and make/update list of amortization. Mampu menghitung dan membuat / memperbarui daftar amortisasi. |
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1 | Semiskilled | ||
1 | Understands every types of transaction which is related with fix asset. Memahami jenis-jenis transaksi yang terkait dengan aktiva tetap |
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2 | Able to classify/know every type transaction related with fix asset. Mampu memilah/ mengenali jenis-jenis transksi yang terkait Aktiva Tetap |
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3 | Able to update the list of asset depreciation /amortization. Mampu memperbaharui daftar aktiva yang didepresiasi/ diamortisasi |