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Struktur Kod-Kod Perakaunan 3

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Struktur Kod-Kod Perakaunan 3 BAHAGIAN AKAUN KEMENTERIAN KERJA RAYA MALAYSIA TINGKAT 1, BLOK A, KOMPLEKS KERJA RAYA JALAN SULTAN SALAHUDDIN, 50580 KUALA LUMPUR V.1 MALAYSIA PANDUAN KOD PERAKAUNAN 2018 V.1 - 1 - K A N D U N G A N - STRUKTUR KOD-KOD PERAKAUNAN 3 - KOD PEJABAT PERAKAUNAN 6 SENARAI VOT SEPERTI DI ANGGARAN - 10 PERBELANJAAN PERSEKUTUAN - KOD PEGAWAI PENGAWAL 14 - KOD KUMPULAN PTJ 17 - KOD PUSAT TANGGUNGJAWAB (PTJ) 22 - KOD PROGRAM / AKTIVITI 27 - KOD AKAUN AMANAH 40 - KOD PROJEK KKR 45 - KOD HASIL 60 - KOD PERBELANJAAN 64 - KOD ASET DIPERMODALKAN 67 - KOD DEPOSIT KERJA 69 - RUMUSAN 80 PANDUAN KOD PERAKAUNAN 2018 V.1 - 2 - STRUKTUR KOD-KOD PERAKAUNAN 1. PENGENALAN 1.1 Manual Prosedur Kod Perakaunan bertujuan untuk menerangkan penggunaan kod perakaunan yang diperlukan untuk merekodkan urusniaga kewangan dan perakaunan di 1GFMAS. 2. STRUKTUR KOD-KOD 2.1 Berikut adalah struktur kod-kod perakaunan yang berkaitan : Aksara Bil. Perihal Catatan / Digit i. Kod Vot 3 - Ditetapkan oleh Kementerian Kewangan. - Dimulai dengan huruf ‘B’ / ‘T’ untuk belanja mengurus, huruf ‘P’ untuk belanja pembangunan atau huruf ‘ S’ untuk ‘Private Finance Initiative (PFI)’. ii. Kod Pegawai Pengawal 2 - Mengikut turutan berdasarkan kedudukan Kementerian/Jabatan di dalam Anggaran Perbelanjaan Persekutuan Dicatatkan bersama kod PTJ akan menjadikan iii. Kod Kumpulan PTJ 2 - kod PTJ sesebuah Kementerian/Jabatan itu unik. iv. Kod Pusat Tanggungjawab/ 6 - Ditetapkan oleh Kementerian mengikut Pusat Kos (PTJ/PK) keperluan masing-masing. 2 angka pertama merujuk kepada program. v. Kod Program/Aktiviti 6 - - 4 angka berikutnya boleh dipecahkan kepada aktiviti dan aktiviti kecil mengikut keperluan jabatan. vi. Kod Projek 8 - 5 angka pertama adalah projek utama. - 3 angka berikutnya merupakan kod SETIA. vii. Kod Setia 3 - Ditetapkan oleh Jabatan Perdana Menteri (JPM). viii. Kod Objek 5 - Digit yang pertama merujuk kepada Objek Am. - Digit kedua merujuk kepada Objek Sebagai. - Digit ketiga merujuk kepada kumpulan Objek Lanjut. PANDUAN KOD PERAKAUNAN 2018 V.1 - 3 - 3. BLOK KOD - KOD PERAKAUNAN 3.1 Waran Peruntukan Pegawai Kumpulan PTJ & Vot/ Program Amaun Projek Setia Subsetia CP Objek +/- pengawal PTJ Dipertanggung Dana /Aktiviti (RM) C6 35XXXXXX B27 XXXXXX XXXXX +/- C6 35XXXXXX P27 XXXXX XXX XXXX XXXXX +/- 3.2 Urusniaga Amanah Pegawai Kumpulan PTJ & Vot/ Program Amaun Projek Setia Subsetia CP Kod Akaun pengawal PTJ Dipertanggung Dana /Aktiviti (RM) C6 35XXXXXX G000 XXXXXXXX 3.3 Urusniaga Hasil Pegawai Kumpulan PTJ & Vot/ Program Amaun Projek Setia Subsetia CP Kod Akaun Pengawal PTJ Dipertanggung Dana /Aktiviti (RM) C6 35XXXXXX G000 XXXXXXXX 3.4 Arahan Pembayaran (Vot B27) Pegawai Kumpulan PTJ & Vot/ Program Amaun Projek Setia Subsetia CP Kod Akaun pengawal PTJ Dipertanggung Dana /Aktiviti (RM) C6 35XXXXXX B27 XXXXXX XXXXXXXX 3.5 Arahan Pembayaran (Vot P27) Pegawai Kumpulan PTJ & Vot/ Program Amaun Projek Setia Subsetia CP Kod Akaun pengawal PTJ Dipertanggung Dana /Aktiviti (RM) C6 35XXXXXX B27 XXXXX XXX XXXX XXXXXXXX PANDUAN KOD PERAKAUNAN 2018 V.1 - 4 - 4. MAKLUMAN Kod PTJ yang dicatatkan pada Waran Peruntukan/Waran Peruntukan Kecil hendaklah dikekalkan dan digunakan di dalam Baucar Bayaran (Kew. 304E). Pemberi Waran Peruntukan Kecil hendaklah menentukan bahawa Waran Peruntukan Kecil mengandungi kod-kod Akaun dan PTJ seperti yang dicatat pada Waran Peruntukan yang dikeluarkan oleh Pegawai Pengawal atau seperti yang dicatat pada Waran Peruntukan yang diterima dari lain-lain Kementerian/Jabatan Persekutuan. KOD SETIA (8 askara) hendaklah dicatat bagi urusniaga-urusniaga perbelanjaan pembangunan dan Private Finance Initiative (PFI) Objek Sila guna kod penjenisan perbelanjaan dan hasil mengikut Surat Pekeliling Akauntan Negara Malaysia (SPANM) Bilangan 10 Tahun 2017 – Carta Akaun Akruan (CAA). PANDUAN KOD PERAKAUNAN 2018 V.1 - 5 - KOD PEJABAT PERAKAUNAN PANDUAN KOD PERAKAUNAN 2018 V.1 - 6 - SENARAI KOD PEJABAT PERAKAUNAN BIL PERIHAL PEJABAT PERAKAUNAN KOD 1. Jabatan Akauntan Negara Negeri Johor 1001 2. Jabatan Akauntan Negara Negeri Kedah 1002 3. Jabatan Akauntan Negara Negeri Kelantan 1003 4. Jabatan Akauntan Negara Negeri Melaka 1004 5. Jabatan Akauntan Negara Negeri Sembilan 1005 6. Jabatan Akauntan Negara Negeri Pahang 1006 7. Jabatan Akauntan Negara Negeri Pulau Pinang 1007 8. Jabatan Akauntan Negara Negeri Perak 1008 9. Jabatan Akauntan Negara Negeri Perlis 1009 10. Jabatan Akauntan Negara Negeri Selangor 1010 11. Jabatan Akauntan Negara Negeri Terengganu 1011 12. Jabatan Akauntan Negara (Perbendaharaan Utama) 1012 13. Jabatan Akauntan Negara Negeri Sabah 1020 14. Jabatan Akauntan Negara Cawangan Keningau 1021 15. Jabatan Akauntan Negara Cawangan Sandakan 1022 16. Jabatan Akauntan Negara Cawangan Tawau 1023 17. Jabatan Akauntan Negara Cawangan Wilayah Persekutuan 1024 Labuan 18. Jabatan Akauntan Negara Negeri Sarawak 1030 19. Jabatan Akauntan Negara Cawangan Sri Aman 1031 20. Jabatan Akauntan Negara Cawangan Sibu 1032 21. Jabatan Akauntan Negara Cawangan Miri 1033 PANDUAN KOD PERAKAUNAN 2018 V.1 - 7 - SENARAI KOD PEJABAT PERAKAUNAN BIL PERIHAL PEJABAT PERAKAUNAN KOD 22. Jabatan Akauntan Negara Cawangan Limbang 1034 23. Jabatan Akauntan Negara Cawangan Sarikei 1035 24. Jabatan Akauntan Negara Cawangan Kapit 1036 25. Jabatan Akauntan Negara Cawangan Bintulu 1037 26. Jabatan Perdana Menteri 1101 27. Kementerian Kewangan 1102 28. Kementerian Pengangkutan 1103 29. Kementerian Kerja Raya 1104 30. Kementerian Komunikasi Dan Multimedia 1105 31. Kementerian Pertahanan 1106 32. Kementerian Kesihatan 1107 33. Kementerian Pertanian Dan Industri Asas Tani 1108 34. Kementerian Pendidikan 1109 35. Kementerian Dalam Negeri 1110 36. Kementerian Luar Negeri 1111 37. Kementerian Perusahaan Perladangan Dan Komoditi 1112 38. Kementerian Kemajuan Luar Bandar Dan Wilayah 1113 39. Kementerian Sumber Asli Dan Alam Sekitar 1114 40. Kementerian Perdagangan Antarabangsa Dan Industri 1115 41. Kementerian Perdagangan Dalam Negeri, Koperasi Dan 1116 Kepenggunaan 42. Kementerian Tenaga, Teknologi Hijau Dan Air 1117 43. Kementerian Sains, Teknologi Dan Inovasi 1118 PANDUAN KOD PERAKAUNAN 2018 V.1 - 8 - SENARAI KOD PEJABAT PERAKAUNAN BIL PERIHAL PEJABAT PERAKAUNAN KOD 44. Kementerian Pelancongan Dan Kebudayaan 1119 45. Kementerian Wilayah Persekutuan 1120 46. Kementerian Kesejahteraan Bandar, Perumahan Dan Kerajaan 1121 Tempatan 47. Kementerian Sumber Manusia 1122 48. Kementerian Belia Dan Sukan 1123 49. Kementerian Pembangunan Wanita, Keluarga Dan Masyarakat 1124 50. Kementerian Pendidikan Tinggi 1125 51. Jabatan Kastam Diraja Malaysia 1126 PANDUAN KOD PERAKAUNAN 2018 V.1 - 9 - SENARAI VOT SEPERTI DI ANGGARAN PERBELANJAAN PERSEKUTUAN PANDUAN KOD PERAKAUNAN 2018 V.1 - 10 - SENARAI VOT BIL PERIHAL VOT VOT 1. Peruntukan DiRaja T01 2. Elaun-elaun Diraja T02 3. Ketua Hakim Negara, Hakim Besar Dan Hakim T03 4. Ketua Audit Negara T04 5. Yang di-Pertua Dewan Rakyat T05 6. Yang di-Pertua Dewan Negara T06 7. Suruhanjaya Pilihan Raya (SPR) T07 8. Suruhanjaya Perkhidmatan Kehakiman dan Perundangan T08 9. Suruhanjaya Perkhidmatan Awam T09 10. Suruhanjaya Perkhidmatan Pelajaran T10 11. Suruhanjaya Pasukan Polis T11 12. Perbendaharaan T12 13. Perbelanjaan Kerana Hutang Negara T13 14. Pencen, Elaun Bersara Dan Ganjaran T14 15. Parlimen B01 16. Pejabat Penyimpan Mohor Besar Raja-raja B02 17. Jabatan Audit Negara B03 18. Suruhanjaya Pilihan Raya (SPR) B04 19. Suruhanjaya Perkhidmatan Awam B05 20. Jabatan Perdana Negeri B06/P06 21. Jabatan Perkhidmatan Awam B07/P07 PANDUAN KOD PERAKAUNAN 2018 V.1 - 11 - SENARAI VOT BIL PERIHAL VOT VOT 22. Jabatan Peguam Negara B08 23. Suruhanjaya Pencegahan Rasuah Malaysia B09 24. Perbendaharaan B10/P10 25. Perkhidmatan Am Perbendaharaan B11 26. Peruntukan Kepada Kumpulan Wang Terkanun B12 27. Kementerian Luar Negeri B13/P13 28. Kementerian Perusahaan Perladangan Dan Komoditi B20/P20 29. Kementerian Pertanian Dan Industri Asas Tani B21/P21 30. Kementerian Kemajuan Luar Bandar Dan Wilayah B22/P22 31. Kementerian Sumber Asli Dan Alam Sekitar B23/P23 32. Kementerian Perdagangan Antarabangsa Dan Industri B24/P24 33. Kementerian Perdagangan Dalam Negeri, Koperasi Dan B25/P25 Kepenggunaan 34. Kementerian Kerja Raya B27/P27 35. Kementerian Pengangkutan B28/P28 36. Kementerian Tenaga, Teknologi Hijau Dan Air B29/P29 37. Kementerian Sains, Teknologi Dan Inovasi B30/P30 38. Kementerian Pelancongan Dan Kebudayaan B31/P31 39. Kementerian Wilayah Persekutuan B32/P32 40. Suruhanjaya Perkhidmatan Pelajaran B40 41. Kementerian Kesihatan B42/P42 42. Kementerian Kesejahteraan Bandar, Perumahan Dan Kerajaan B43/P43 Tempatan PANDUAN KOD PERAKAUNAN 2018 V.1 - 12 - SENARAI VOT BIL PERIHAL VOT VOT 43. Kementerian Belia Dan Sukan B45/P45 44. Kementerian Sumber Manusia B46/P46 45. Kementerian Komunikasi Dan Multimedia B47/P47 46. Kementerian Pembangunan Wanita, Keluarga Dan Masyarakat B48/P48 47. Kementerian Pertahanan B60/P60 48. Kementerian Dalam Negeri B62/P62 49. Kementerian Pendidikan B63/P63 50. Kementerian Pendidikan Tinggi B64/P64 51. Simpanan Luar Jangka P70 PANDUAN KOD PERAKAUNAN 2018 V.1 - 13 - KOD PEGAWAI PENGAWAL PANDUAN KOD PERAKAUNAN 2018 V.1 - 14 - KOD PEGAWAI PENGAWAL BIL PERIHAL PEGAWAI PENGAWAL KOD 1. Datuk Pengelola Bijaya Diraja A1 2. Ketua Audit Negara A2 3. Setiausaha Dewan Rakyat A3 4. Setiausaha Dewan Negara A4 5. Setiausaha, Suruhanjaya Pilihanraya A5 6. Setiausaha, Suruhanjaya Perkhidmatan Perundangan A6 7. Setiausaha, Suruhanjaya Perkhidmatan Awam A7 8. Setiausaha, Suruhanjaya Perkhidmatan Pelajaran A8 9. Ketua Pesuruhjaya, Suruhanjaya Pencegahan Rasuah Malaysia A9 10. Ketua Pentadbir Parlimen
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