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
2 Able to perform as a resources person.
Mampu menjadi narasumber
3 Very Skilled
1 Understands accounting process for fix asset cycle.
Memahami proses accounting untuk aktiva tetap
2 Understands accounting process for other non-current asset
Memahami proses accounting untuk other non-current asset
3 Able to evaluate the calculation of depreciation and amortization.
Mampu mengevaluasi perhitungan depresiasi dan amortisasi
4 Able to determine amortization period as accounting manual.
Mampu menetapkan masa amortisasi sesuai dengan manual accounting
5 Able to provide recommendation for asset retirement and/or write-off
Mampu memberikan rekomendasi untuk penghentian dan / atau penghapusan aset
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
2 Able to update fix asset and able to make monthly depreciation expenses.
Mampu memperbaharui daftar aktiva tetap serta membuat biaya penyusutan bulanan
3 Able to make journal of fix asset buying and selling.
Mampu membuat jurnal pembelian dan penjualan aktiva tetap
4 Able to calculate depreciation as tax classification.
Mampu menghitung penyusutan sesuai kelompok perpajakan
5 Able to calculate and make/update list of amortization.
Mampu menghitung dan membuat / memperbarui daftar amortisasi.
1 Semiskilled
1 Understands every types of transaction which is related with fix asset.
Memahami jenis-jenis transaksi yang terkait dengan aktiva tetap
2 Able to classify/know every type transaction related with fix asset.
Mampu memilah/ mengenali jenis-jenis transksi yang terkait Aktiva Tetap
3 Able to update the list of asset depreciation /amortization.
Mampu memperbaharui daftar aktiva yang didepresiasi/ diamortisasi