STRUKTUR TEORI AKUNTANSI TEORI AKUNTANSI AJ-B1 2016

MEMBERS • NOVA RIZAL 041511323091 • M. DZULFIKAR R. 041511323017 • KEVIN YOGA P. 041511323015 • BAYU PRAWIRO Y. 041511323023 • KIRTIO AKRIDYA A. 041511323038 • AHMAD RIKZA M. 041411323081 • JOHANNA ILONA. 041211323084

4. Accounting Techniques 1. Objectives of Financial Statement 2a. Postulates of Accounting 2b. Theoritical Concept of Accounting 3. Principles of Accounting 4. Accounting Techniques

DEFINISI TEORI • Kam (1990, Chapter 2): elaborasi sistem deduktif; terdiri atas tiga level; hasil dari penurunan konsep secara umum.

Konsep Teori Objectives of Accounting Level Pertama : Asumsi Dasar Postulates (Basic Assumptions) Definitions Level Pertama : Asumsi Dasar Level Kedua : Prinsip Level Ketiga : Metode Principles (Standards) Procedures (Methods) Konsep Teori Objectives of Accounting

Konsep Teori >> Kerangka Konseptual • FASB menyusun formula yang dikenal dengan “Conceptual Framework” • Postulates included in Conceptual Framework

LEVEL PERTAMA (OBJECTIVE) Dalam Kerangka Konseptual FASB : • Tujuan dan karakteristik kualitatif secara ringkas dikenal dengan tujuan akuntansi; • elemen dasar yang dikenal sebagai definisi

LEVEL KEDUA & KETIGA (Prinsip & Metode) Dalam Kerangka Konseptual FASB : Pengukuran Elemen Laporan Keuangan

(ASUMSI-ASUMSI DASAR) POSTULATES (ASUMSI-ASUMSI DASAR) • Entitas Ekonomi • Going Concern, • Unit Moneter, • Periodisitas, • Exchange Price.

THEORITICAL CONCEPT -Kam (1990, chapter 10)- • PROPRIETORY THEORY • ENTITY THEORY • FUND THEORY • COMMANDER THEORY • INVESTOR THEORY • ENTERPRISE THEORY

THEORITICAL CONCEPT PROPRIETORY ENTITY • Proprietorship is the “substance” of • That the corporation is separate entity the double entry system with its own identity • Proprietor = Owner • 2 views : traditional & newer • Balance Sheet account : • Balance Sheet account : A – L = Proprietory’s Equity Asset = Equities Asset = Liability & Stocholder equity

THEORITICAL CONCEPT • Accounting equation : FUND COMMANDER • This theory objects to both • Tend to object to Proprietory between proprietory and entity • Sole proprietor = Commander • Accounting equation : • Assets = Restriction of Assets

THEORITICAL CONCEPT INVESTOR ENTERPRISE Accounting finction & financial statements should take the point of view of investors Equation: Asset = Specific equity + Residual equity *) specific: liabilities & preferred stock *) residual: common stock equity Social institution where decisions are made that affect a number of interested parties Value added income: It is a performance measure, a measure of the value or wealth created by enterprise in a given period

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