STRUKTUR TEORI AKUNTANSI TEORI AKUNTANSI AJ-B1 2016.

Presentasi berjudul: "STRUKTUR TEORI AKUNTANSI TEORI AKUNTANSI AJ-B1 2016."— Transcript presentasi:

1 STRUKTUR TEORI AKUNTANSI TEORI AKUNTANSI AJ-B1 2016

2 MEMBERS • NOVA RIZAL 041511323091 • M. DZULFIKAR R. 041511323017
• KEVIN YOGA P • BAYU PRAWIRO Y • KIRTIO AKRIDYA A • AHMAD RIKZA M • JOHANNA ILONA

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

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

5 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

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

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

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

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

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

11 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

12 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

13 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

14 ~ TERIMAKASIH ~