Accounting Treatment of Goods and Services Expenditures at the Tondano District Court

The accounting treatment refers to the rules and steps taken in the accounting process, including the identification, quantification, and reporting of financial information in financial statements, whether for companies or government entities. The success of budgeting is typically assessed through the preparation of a Budget Realization Report (LRA). The origins, distribution, and use of financial resources under the control of the national or local government are summarized in this report, which also shows how the budget and actual realizations within a certain reporting period differ. The purpose of this research is to determine if the accounting treatment in the Budget Realization Report of the Tondano District Court complies with Government Regulation No. 71 of 2010's Government Accounting Standards (SAP).