Ringkasan Akuntansi Bab I: Intro

Sejarah

  • Pastor Luca Pacioli
  • Debit/debere (Latin) → berhutang
  • Credit/credere → percaya

Definisi

→ Seni pencatatan, penggolongan, peringkasan. Satuan nominal uang

→ Business language

10 kualitas info akuntansi

  1. Dapat dipahami
  2. Relevan
  3. Materialitas
  4. Keandalan
  5. Penyajian jujur
  6. Substansi > bentuk (isi > bentuk)
  7. Netralitas
  8. Pert. Sehat
  9. Kelengkapan
  10. Dapat dibandingkan (dengan laporan2 sebelumnya)

Pihak-pihak pemakai:

Bidang spesialisasi accounting

  1. Financial
  2. Management
  3. Auditing → guna: untuk jadi external auditor
  4. Cost → ngumpulin & jelasin data biaya
  5. Tax
  6. Acc. system
  7. Budgeting
  8. Government
  9. Nonprofit
  10. International

Profesi

  1. Publik (cth: exteral auditor)
  2. Management
  3. Government
  4. Pendidik

Etika

  1. Tanggung jawab
  2. Kepentingan publik
  3. Integritas/jujur
  4. Objektivitas
  5. Kemahiran jabatan
  6. Taat prinsip

*Definisi likuiditas & solvabilitas bisa dilihat kalo di hover di atas text-nya

Bluaholic is listening to: 2CELLOS – Highway To Hell

Tagged , ,

2 thoughts on “Ringkasan Akuntansi Bab I: Intro

  1. […] are too mainstream Ringkasan Biologi Bab VI: Fungi • My school-related posts never end… Ringkasan Akuntansi Bab I: Intro • And they continue throughout the rest of the […]

Drop a thought or two!

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out / Change )

Twitter picture

You are commenting using your Twitter account. Log Out / Change )

Facebook photo

You are commenting using your Facebook account. Log Out / Change )

Google+ photo

You are commenting using your Google+ account. Log Out / Change )

Connecting to %s

%d bloggers like this: