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

The Nature and Purpose of Accounting Types of Information The Nature and Purpose of Accounting

The Nature and Purpose of Accounting Pengiriman 11 14 Gudang 31 Penerimaan Pembelian 19 22 7 24 13 12 20 Pemasok 1 Pesanan Penjualan Pelanggan 8 Produksi 17 21 23 2 18 3 10 Penggajian Utang Dagang 25 16 15 4 Penagihan 27 Jadwal Produksi 9 28 Aliran Transaksi Perusahaan Manufaktur 5 Karyawan 6 Piutang Dagang Akuntansi 29 30 26 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 The Nature and Purpose of Accounting

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 The Nature and Purpose of Accounting

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

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

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

The Nature and Purpose of Accounting Activities of Management and Related Accounting Report Accounting Report Management Activities Planning Budget F e d b a c k Operating Cost Analysis Controlling Manufacturing Cost Report The Nature and Purpose of Accounting

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. The Nature and Purpose of Accounting