SITI SYAMSYAH ABD HALIM

FACULTY OF BUSINESS

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What is acconting

Generally accepted definition : “accounting is the

process of identifying, measuring, summarizing and
communicating economic information judgements
and decisions by users of the information.”

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 Where Acounting come from
Watch the video to find out.

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 Purposes of Accounting
Providing useful information to users.
Providing assistance in decision making.
Performance evaluation tools.
Controlling purposes.

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 Characteristic of Good Accounting
information

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Users of Acconting Information
Managers Shareholders
employess Potential investors
Creditors
Government agencies

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 Accounting Equation
Asset = Liability + Owners Equity

Asset Liabilty Owners Equity

2009 8997500 3986500 5011000
2010 9437500 4110000 5327500
2011 10345000 4527300 5817700

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Accounting Equation Chart

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 Thank you
Any questions?

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