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Dasar Akuntansi oleh Dr. Imam Subaweh, SE., Ak. MM.

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Presentasi berjudul: "Dasar Akuntansi oleh Dr. Imam Subaweh, SE., Ak. MM."— Transcript presentasi:

1 Dasar Akuntansi oleh Dr. Imam Subaweh, SE., Ak. MM

2 The Nature and Purpose of Accounting Types of Information

3 The Nature and Purpose of Accounting Pelanggan Pesanan Penjualan Pesanan Penjualan Piutang Dagang Piutang Dagang Penagihan Produksi Gudang Pengiriman Utang Dagang Utang Dagang Jadwal Produksi Jadwal Produksi Penggajian Pembelian Penerimaan Akuntansi Pemasok Karyawan 1. Order 2. Pemberitahuan 3. Memo Penagihan 4. Faktur 5. Nota Pengiriman Faktur 6. Pernyataan 7. Order Pengiriman 8. Order Produksi 9. Order Produksi (jika perlu) 10. Order Pengiriman 11. Barang Akan Dikirim 12. Barang Jadi 13. Order Produksi (jika perlu) 14. Barang untuk Pelanggan 15. Jadwal Produksi 16. Status Produksi 17. Permohonan Pembelian 18. Laporan Tenaga Kerja 19. Nota Pengiriman 20. Order Pembelian 21. Nota Pembelian 22. Barang Dagangan 23. Faktur 24. Voucher Penerimaan 25. Pembayaran 26. Catatan Pembayaran 27. Cek Pembayaran, dll 28. Catatan Pembayaran Karyawan 29. Nota Pengiriman Uang (pelanggan) 30. Penerimaan Kas 31. Barang Dibeli Aliran Transaksi Perusahaan Manufaktur 1 2 3 4 5 6 7 8 9 10 11 31 1213 17 18 15 16 28 3029 26 25 23 22 24 20 21 27 14 19

4 The Nature and Purpose of Accounting Operating Information Information that is required to conduct an organization’s day - to - day activities Financial Accounting Information Financial accounting information is intended both for managers and also for use of parties external to the organization, including shareholders, banks and the creditors, government agencies, investment advisers, and the general public Management Accounting Information Information that is used in management function

5 The Nature and Purpose of Accounting Marketing information system Human resources information system Production information system Financial information system MIS Managerial accounting system Financial accounting system AIS Expert system Decision support system Executive information system Transaction data Non- Transaction data Stock holders, customers, suppliers, and other external users Managers and other internal users Information System, The component Information System

6 The Nature and Purpose of Accounting Capture and record data Summarize in financial statements List account balance in trial balance Post data to ledger Transcribe data into journal Classify and code data Source document Source document Journal Ledger Trial Balance Trial Balance Chart of accounts Chart of accounts Repeat Cash Flow Income Statement Income Statement Balance Sheets Balance Sheets Financial Statements Financial Statements Financial Accounting Cycle

7 The Nature and Purpose of Accounting Collect data Process data Data base Apply decision models Generate reports Managerial decision makers Managerial Accounting Cycle

8 The Nature and Purpose of Accounting Planning Operating Controlling Budget Cost Analysis Manufacturing Cost Report Accounting ReportManagement Activities FeedbackFeedback Activities of Management and Related Accounting Report

9 The Nature and Purpose of Accounting Definition of Accounting Accounting is the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions an events which are, in part at least, of financial character, and interpreting the results thereof. Paul Grady, “Inventory of Generally Accepted Accounting Principles for Business Enterprises,” Accounting Research Study No. 7 (New York: AICPA, 1965), p. 2 Accounting is a service activity. Its function is to provide quantitative information, primarily financial in nature, about economic entities that is intend to be useful in making economic decisions. Accounting Principles Board, “ Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprises, “ APB Statement No. 4 (Yew York: AICPA, October, 1970), p. 9.

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