PENGANTAR Modul ke: AKUNTANSI I-+Pengantar... · Pengguna Informasi Akuntansi • Pengguna Internal...
Transcript of PENGANTAR Modul ke: AKUNTANSI I-+Pengantar... · Pengguna Informasi Akuntansi • Pengguna Internal...
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Modul ke:
Fakultas
Program Studi
PENGANTAR AKUNTANSI IAKUNTANSI DAN BISNISSumber : Weygandt, Kimmel, & Kieso
FEB
S1 Akuntansi
Fitri Indriawati, SE., M.Si Hari Setiyawati, SE,Ak,M.SiDiah Iskandar, SE, M.Si Nurlis, SE,Ak, M.Si
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Bagian Isi
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Apa itu Akuntansi
Akuntansi terdiri dari tiga aktivitas dasar, yaitu :Mengidentifikasi,Mencatat,Dan mengkomunikasikan
Peristiwa ekonomi organisasi kepada pihak-pihakyang berkepentingan
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Apa itu Akuntansi
Tiga aktivitas
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Pengguna Informasi Akuntansi
• Pengguna Internal : bagian finance, marketing, SDM, manajemen.
• Pengguna Eksternal : pelanggan, kreditur, investor, pemerintah
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Etika dalam Pelaporan Keuangan
• Standards of conduct by which one’s actions are judged as right or wrong, honest or dishonest, fair or not fair, are ethics.
Recent financial scandals include: Enron (USA), Parmalat(ITA), Satyam Computer Services (IND), AIG (USA), and others.
Effective financial reporting depends on sound ethical behavior.
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Etika dalam Pelaporan keuangan
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Accounting Standards
International Accounting Standards Board (IASB)
Financial Accounting Standards Board (FASB)
International Financial Reporting Standards (IFRS)
Generally Accepted Accounting Principles (GAAP)
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Prinsip Pengukuran• Cost Principle – atau prinsip biaya historis,
menetapkan bhw perusahaan mencatat asetnyasebesar harga perolehan
• Fair Value Principle – menyatakan bhw asetdan liabilitas harus dilaporkan pada nilaiwajarnya/ fair value (the price received to sell an asset or settle a liability).
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Asumsi Dasar
• Monetary Unit – include in the accounting records only transaction data that can be expressed in money terms.
• Economic Entity – requires that activities of the entity be kept separate and distinct from the activities of its owner and all other economic entities.
Proprietorship.
Partnership.
Corporation.
Forms of Business Ownership
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Bentuk bentuk Kepemilikan Perusahaan
Partnership Corporation
Generally owned by one person
Often small service-type businesses
Owner receives any profits, suffers any losses, and is personally liable for all debts
Owned by two or more persons
Often retail and service-type businesses
Generally unlimited personal liability
Partnership agreement
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Persamaan Dasar Akuntansi
Aset :
= Liabilities + Equity
Seluruh sumber daya yang dimiliki perusahaan.Memberikan manfaat atau jasa di masa depan.
Cash, Inventory, Equipment, etc.
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Liabilitas
Ekuitas :
Klaim kreditor atas aset perusahaan (debts and obligations).
Creditors - party to whom money is owed.
Accounts payable, Notes payable, etc.
Klaim pemilik atas aset perusahaan.
Referred to as residual equity.
Share capital-ordinary and retained earnings.
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Terima KasihFitri Indriawati, SE., M.Si Hari Setiyawati, SE,Ak,M.SiDiah Iskandar, SE, M.Si Nurlis, SE,Ak, M.Si