SAK (Standar Akuntansi Keuangan), Cash Basis & Accrual Basis, Pitch Deck

businesswoman with tax report at office

SAK (Standar Akuntansi Keuangan)

In a simple definition, Standar Akuntansi Keuangan (SAK) is a guidelines standard accounting in Indonesia made by Dewan Standar Akuntansi Indonesia (DSAI).

For more information you can read Standar Akuntansi keuangan (SAK)

Cash Basis and Accrual Basis

  • Cash Basis : Recorded transaction happen when getting revenue cash / expenditure cash.
    In this era, this method rarely used,because only have 2 elements : Revenue and Capital.
  • Accrual Basis : Recorded transaction happen when transaction happen, despite not receiving / expenditure cash.
    This method more complex than cash basis, because have more than 2 elements than cash basis, but besides that there are : liability, accounts receivable, and many more. This method also more recognized by SAK (Standar Akuntansi Keuangan).

For more information you can read Cash Basis & Accrual Basis.

Pitch Deck

10 elements that must be included on your Pitch Deck :

1. Title

Consist of Company name, address, e-mail, and also phone number your company.

2. Problem / Opportunity

Problem : What the problem happened which related in your company product / service?
Opportunity : What your company can solve the problem happened?

3. Value Proposition

What value your company can gives for your customers?

4. Underlying Magic

What technology, secret sauce, or magic behind your product / service?
In this part you can use less words and adding more picture / diagram / flowchart even prototype your business.

5. Business Model

How to our service making the customer give us a money?
How much price on your product / service?
Target Market : Who do you want to be your market in your business? even you can add a number of customer.

6. Go-to-Market Plan

How to reach customer with your company service?

7. Competitive Analysis

Who are your competitive in your business? and what makes your company have differentiation from your competitive?

8. Our Team

Add your team in your company, give a photo and also the position or maybe some explanation about the position they have.

9. Financial Projections and Key Metrics

Forecasting your financial projections for 1 year, 3 years, even 10 years later.

10. Current Status, Accomplishment to date, Timeline, and Use of funds

How is current Status of your product / service?
What your business in the future looks like?
Timeline : What your company doing for some years later?
How using the money we got?

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