Presentasi sedang didownload. Silahkan tunggu

Presentasi sedang didownload. Silahkan tunggu

AKUNTANSI KEUANGAN 1. LITERATUR Pengantar Akuntansi (j Reeve, Amir Abadi Y, dkk) Accounting Principle ( Ronald J Thacher) Akuntansi Suatu Pengantar (

Presentasi serupa


Presentasi berjudul: "AKUNTANSI KEUANGAN 1. LITERATUR Pengantar Akuntansi (j Reeve, Amir Abadi Y, dkk) Accounting Principle ( Ronald J Thacher) Akuntansi Suatu Pengantar ("— Transcript presentasi:

1 AKUNTANSI KEUANGAN 1

2 LITERATUR Pengantar Akuntansi (j Reeve, Amir Abadi Y, dkk) Accounting Principle ( Ronald J Thacher) Akuntansi Suatu Pengantar ( Soemarsono SR)

3 Rencana Pembelajaran 1.Pemahaman Akuntansi 2.Ruang Lingkup Akuntansi 3.Pencatatan 4.Penyusunan 5.Konsep yang melandasi isi dan bentuk laporan keuangan 6.Cara membaca Laporan Keuangan

4 PENGERTIAN AKUNTANSI Suatu proses pencatatan, pengklasifikasian dan pelaporan suatu transaksi keuangan organisasi dan hasilnya berupa laporan keuangan

5 Konsep Dasar Akuntansi Business Entity / Kesatuan Usaha Going Concern / Kontinuitas usaha Konsistensi / metode yang digunakan Materiality / cukup berarti

6 EXTERNAL USERS Financial Accounting investors creditors regulators customers competitors Users of Accounting Information

7 EXTERNAL USERS Financial Accounting investors creditors regulators customers competitors owners managers employees INTERNAL USERS Managerial Accounting Users of Accounting Information

8 What are the starting rates for new graduates? GovernmentIndustry CPA Firms College Graduates The Accounting Profession Auditor Staff Accountant Junior Accountant

9 GovernmentIndustry CPA Firms Staff Accountant Junior Accountant Auditor College Graduates How soon would I get promoted? The Accounting Profession Senior Accountant Supervisor Chief Accountant

10 What are the top positions in each category? GovernmentIndustry CPA Firms Chief Accountant Staff Accountant Senior Accountant Junior Accountant Supervisor Auditor College Graduates The Accounting Profession Controller Manager Director

11 What is the fastest path to top management? Government Administrator Industry Vice President Finance CPA Firms Chief Accountant Staff Accountant Controller Partner Manager Senior Accountant Junior Accountant Director Supervisor Auditor College Graduates The Accounting Profession


Download ppt "AKUNTANSI KEUANGAN 1. LITERATUR Pengantar Akuntansi (j Reeve, Amir Abadi Y, dkk) Accounting Principle ( Ronald J Thacher) Akuntansi Suatu Pengantar ("

Presentasi serupa


Iklan oleh Google