AKUNTANSI KEUANGAN 1
LITERATUR Pengantar Akuntansi (j Reeve, Amir Abadi Y, dkk) Accounting Principle ( Ronald J Thacher) Akuntansi Suatu Pengantar ( Soemarsono SR)
Rencana Pembelajaran Pemahaman Akuntansi Ruang Lingkup Akuntansi Pencatatan Penyusunan Konsep yang melandasi isi dan bentuk laporan keuangan Cara membaca Laporan Keuangan
PENGERTIAN AKUNTANSI Suatu proses pencatatan, pengklasifikasian dan pelaporan suatu transaksi keuangan organisasi dan hasilnya berupa laporan keuangan
Konsep Dasar Akuntansi Business Entity / Kesatuan Usaha Going Concern / Kontinuitas usaha Konsistensi / metode yang digunakan Materiality / cukup berarti
Users of Accounting Information investors creditors regulators customers competitors Financial Accounting EXTERNAL USERS
Users of Accounting Information investors creditors regulators customers competitors Financial Accounting EXTERNAL USERS Managerial Accounting INTERNAL USERS owners managers employees
The Accounting Profession Government Industry CPA Firms Staff Accountant Junior Accountant Auditor College Graduates What are the starting rates for new graduates?
The Accounting Profession Government Industry CPA Firms Senior Accountant Chief Accountant Supervisor Staff Accountant Junior Accountant Auditor College Graduates How soon would I get promoted?
The Accounting Profession Government Industry CPA Firms Director Manager Controller Senior Accountant Chief Accountant Supervisor Staff Accountant Junior Accountant Auditor College Graduates What are the top positions in each category?
The Accounting Profession Government Industry CPA Firms Vice President Finance Administrator Partner Director Manager Controller Senior Accountant Chief Accountant Supervisor Staff Accountant Junior Accountant Auditor College Graduates What is the fastest path to top management?