AKUNTANSI KEUANGAN 1.

Presentasi berjudul: "AKUNTANSI KEUANGAN 1."— Transcript presentasi:

1 AKUNTANSI KEUANGAN 1

2 LITERATUR Pengantar Akuntansi (j Reeve, Amir Abadi Y, dkk)
Accounting Principle ( Ronald J Thacher) Akuntansi Suatu Pengantar ( Soemarsono SR)

3 Rencana Pembelajaran Pemahaman Akuntansi Ruang Lingkup Akuntansi
Pencatatan Penyusunan Konsep yang melandasi isi dan bentuk laporan keuangan Cara membaca Laporan Keuangan

4 PENGERTIAN AKUNTANSI Suatu proses pencatatan, pengklasifikasian dan pelaporan suatu transaksi keuangan organisasi dan hasilnya berupa laporan keuangan

5 Konsep Dasar Akuntansi
Business Entity / Kesatuan Usaha Going Concern / Kontinuitas usaha Konsistensi / metode yang digunakan Materiality / cukup berarti

6 Users of Accounting Information
investors creditors regulators customers competitors Financial Accounting EXTERNAL USERS

7 Users of Accounting Information
investors creditors regulators customers competitors Financial Accounting EXTERNAL USERS Managerial Accounting INTERNAL USERS owners managers employees

8 The Accounting Profession
Government Industry CPA Firms Staff Accountant Junior Accountant Auditor College Graduates What are the starting rates for new graduates?

9 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?

10 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?

11 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?