Hajar Cherry Puspalillah,S.AB.,M.AB AKUNTANSI I Hajar Cherry Puspalillah,S.AB.,M.AB

Tak Kenal Maka tak Sayang 

Komponen Penilaian 100% UTS 30% UAS 30% Keaktifan 10% a. Kerapian b. Etika c. Empati Praktek 10% Absen 10% Tugas 10% 100%

KONTRAK PERKULIAHAN 1. Akuntansi : Pandangan Umum 2. Analisis Transaksi 3. Jurnal, Posting, dan Neraca Saldo 4. Penyesuaian Pembukuan 5. Neraca Lajur 6. Laporan Keuangan 7. Neraca Saldo

Akuntansi: Pandangan Umum Apa itu Akuntansi??

Untuk membantu dalam pengambilan keputusan Akuntansi sebuah sistem yang Akuntansi Mengidentifikasi Mencatat Informasi yang Accounting is the process of identifying, recording and communicating information that is relevant, reliable, and comparable. The goal of the accounting process is to provide helpful information to users of financial information. Quality information may help users reach more informed decisions. Relevan Mengkomukasikan Untuk membantu dalam pengambilan keputusan Reliabel Komparabel

Aktivitas Akuntansi Identifikasi Aktivitas Bisnis Mencatat Aktivitas Bisnis Mengkomunikasikan Aktivitas Bisnis Not all transactions entered into by a business entity are capable of being recorded. Our first task as accountants is to identify those transactions that may be recorded in the accounting system. In recording business transactions, we must follow the rules of double-entry bookkeeping. We will spend a significant amount of time early in the course discussing in detail the rules of the accounting process. Next, we should follow standard formatting when reporting information to users outside the organization. External users include stockholders of the company, lenders, various governmental agencies, and others.

Generally Accepted Accounting Principles (GAAP) Generally accepted accounting principles (GAAP) adalah konsep dan aturan yang mengatur praktik akuntansi keuangan. Relevant Information Mempengaruhi pengambilan keputusan. Financial accounting is governed by a set of rules we call Generally Accepted Accounting Principles, or GAAP for short. Generally accepted accounting principles identify three major characteristics of information. First, the information must be relevant. Relevant information impacts the decision of the informed user for financial information. Second, the information must be reliable. Finally, the information must be comparable. Comparability helps us compare financial information from one period with that of the next period. Reliable Information Dipercaya oleh pengguna informasi Comparable Information Mampu membedakan.

PIHAK YANG MEMBUTUHKAN AKUNTANSI DISTRIBUTOR PEMILIK PERUSAHAAN PIMPINAN PERUSAHAAN PIHAK YANG MEMBUTUHKAN AKUNTANSI MASYARAKAT PEGAWAI KREDITUR PEMERINTAH INVESTOR/CALON INVESTOR

Financial accounting menyediakan financial statements. Informasi Akuntansi Eksternal Financial accounting menyediakan financial statements. Internal In this book we will spend most of our time developing financial accounting information for external users. Some of the material we cover will prove useful to managers and other internal decision makers. Managerial accounting menyediakan informasi yang digunakan untuk pengambilan keputusan internal.

Lembaga Penyusun Standar Akuntansi Dewan Standar Akuntansi Keuangan (DSAK), lembaga yang ada di Ikatan Akuntan Indonesia (IAI) yang menetapkan Standar Akuntansi Keuangan (SAK) yang berlaku di Indonesia. Badan Pengawas Pasar Modal dan Lembaga Keuangan adalah lembaga pemerintah yang menetapkan standar pelaporan bagi perusahaan yang menerbitkan saham kepada masyarakat. The Financial Accounting Standards Board is recognized as the group in the private sector that makes specific accounting principles. If an accountant departs from the principles established by the F A S B, proper disclosure of the departure must be made. In the public sector, the Securities and Exchange Commission has the authority to establish accounting principles for companies reporting to the agency. Currently, the Securities and Exchange Commission has accepted all pronouncements of the F A S B for use by reporting companies. The International Accounting Standards Board (IASB) issues International Financial Reporting Standards that identify preferred accounting practices to create harmony among accounting practices of different companies. The International Accounting Standards Board (IASB) lembaga yang mengeluarkan International Financial Reporting Standards.

Prinsip Akuntansi Cost Principle Objectivity Principle Informasi akuntansi didasarkan atas actual cost. Objectivity Principle Informasi akuntansi didukung dengan bukti yang independen dan tidak bias Now Future Going-Concern Principle Bisnis diasumsikan didirikan untuk jangka waktu yang tidak ( continue operating), tidak dimaksudkan untuk dijual / ditutup or sold. The objectivity principle states that accounting information must be unbiased and based upon independent evidence. The cost principle tell us that accounting information is based upon actual cost incurred. We refer to this cost as historical cost. The going-concern principle states that, in the absence of information to the contrary, the business entity is assumed to continue operations into the foreseeable future.

Proses Penyediaan Informasi STAKEHOLDERS Internal: Owners, managers, employees External: Customers, creditors, government 1 Mengidentifikasi stake-holders. 2 Memperkirakan jenis informasi yg dibutuhkan stakeholders’

Proses Penyediaan Informasi Mendesain sistem informasi akuntansi untuk memenuhi kebutuhan informasi stakeholders’ 3 Sistem Informasi Akuntansi 4 Merekam kejadian dan aktivitas perusahaan

Proses Penyediaan Informasi STAKEHOLDERS Internal: Owners, managers, employees External: Customers, creditors, government 5 Mempersiapkan laporan keuangan untuk stakeholders. Sistem Informasi Akuntansi

Bentuk Entitas Bisnis (Business Entity Forms) Perusahaan Perseorangan (Sole Proprietorship) Partnership Perseroan (Corporation) There are three general forms of business operations. A sole proprietorship is a business owned by just one individual. A partnership is owned by two or more individuals. Some partnerships have several thousand partners. A corporation is owned by individuals who normally are not active in the day-to-day operations of that business. For example, you may become an owner of IBM by purchasing shares of stock on the New York Stock Exchange. While you are a part owner, you do not necessarily work for IBM nor are active in the operations of the company.

Bentuk Usaha JASA DAGANG MANUFAKTUR

Jenis-jenis Perusahaan Perusahaan Jasa Perusahaan Produk Disney Hiburan Garuda Indonesia Transportasi Marriott Hotels Hotel Citibank Keuangan dan Perbankan Telkomsel Telekomunikasi

Jenis-jenis Perusahaan Perusahaan Manufaktur Perusahaan Produk Honda Mobil dan motor Intel Komputer Boeing Pesawat terbang Nike Sepatu dan pakaian olahraga Coca-Cola Minuman Sony Barang elektronik

Jenis-jenis Perusahaan Perusahaan Dagang Perusahaan Produk Carrefour Barang kebutuhan sehari-hari Kidz Station Mainan Electronic City Barang-barang elektronik Amazon.com Buku, CD, dan produk-produk lainnya melalui Internet

Umumnya terdapat 3 bentuk perusahaan yg berbeda yaitu : Proprietorship (perusahaan perorangan) Partnership (persekutuan) Corporation (perseroan)

Perusahaan perseorangan dimiliki oleh perorangan Toko Ani

Persekutuan dimiliki oleh dua atau lebih individu Toko Ani & Tini

Korporasi dibentuk berdasarkan peraturan pemerintah, sebagai badan hukum yang terpisah PT Makmur

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