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Makalah - Persamaan
Akuntansi

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May 18, Saved
2021

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makalah - persamaan akuntansi

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RKZTHOHHE HG[EPHETA
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Ohghchn aea `asusue uetug okokeuna tufhs gkcloplg

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@lske Rkefhopu = Hnoh` Zazga Nhrhnhp,T.R`,. O.Ta

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H`k gureah (2;28:288>2)

Ha`ac Thopurel (2;28:28:24)

Tata Hcihaea Tyhraihn (2;28:2880>)

KGLELOA ATCHO

IHG[CPHT KGLELOA @HE JATEAT ATCHO

[EAYKZTAPHT ATCHO EKFKZA T[OHPKZH [PHZH

P.H :2:2/:2:8

GHPH RKEFHEPHZ

Ruma `he syugur pkeucas phemhtghe gknh`arht tunhe Qhef Ohnh Ksh hths jkrght `he
rhnoht ghrueaheyh chn ohghchn tkethef pkefhethr hguethesa aea `hpht tkrskckshaghe
skjhfhaoheh h`heyh.

Ohghchn aea `ajuht `kefhe tumuhe uetug okojhetu phrh ohnhsaswh Kgleloa Ascho
hfhr ckjan ou`hn okohnhoa asa `hra skjuhn jugu `he murehc yhef pkeucas rhefguo `a`hcho
ohghn aea. Rkeucas okeyh`hra jhnwh tkr`hpht jheyhg gkgurhefhe `hcho asa ohghchn aea `he
ohsan mhun `hra ghth skopureh. Lckn ghrkeh atu, pkeucas okefnhrhpghe gksk`ahhe `lske ohth
gucahn pkojkchmhrhe tkrph`u okojkraghe ohsughe jhag jkruph shrhe ohupue gratag `koa
gkskopurehhe ohghchn aea.

Tkolfh ohghchn aea `hpht jkroheihht `hcho jhfa phrh pkojhdh `he `hpht
okokjkraghe aeilrohsa gkph`h phrh ohnhsaswh, hgnar ghth pkeucas udhpghe tkraohghsan.

Ok`he, 2> Oka :2:8

Rkeucas

@HIPHZ ATA

GHPH RKEFHEPHZ ............................................................................................. ..:

@HIPHZ ATA ................................................................................................................ 4

JHJ A RKE@HN[C[HE ............................................................................................ 0

8.8 Chthr Jkchghef Ohshchn .................................................................................... 0

8.: Zuoushe Ohshchn ............................................................................................. 0
8.4 Pumuhe .............................................................................................................. ;

JHJ AA RKOJHNHTHE ............................................................................................. 9

:.8 Rkefkrtahe Rkrshohhe Hguethesa ....................................................................... 9

:.: [esur-uesur Rkrshohhe Hguethesa .................................................................... 6
:.4 Jketug Rkrshohhe Hguethesa ......................................................................... 88
:.0 Rkefhrun Prheshgsa @hcho Rkrshohhe Hguethesa ............................................ 84
:.; Dletln Tlhc Rkrshohhe Hguethesa .................................................................. 80

JHJ AAA RKE[P[R ................................................................................................... 86

4.8 Gksaopuche ..................................................................................................... 86

4.: Thrhe ............................................................................................................... 86

@HIPHZ R[TPHGH ................................................................................................ 8>

JHJ A

RKE@HN[C[HE

8.8 Chthr Jkchghef

Hguethesa okruphghe suhtu acou yhef `a `hchoeyh jkrasa jhfhaoheh oheusah

jkriagar sknaeffh okefnhsacgh e suhtu gkrhefgh pkoagarhe gleskpt uhc tket hef
praesap,sthe`hr, hsuosa, tkgeag, skrth prlsk`ur yhef h`h `amh `aghe che`h she `hcho
pkchplrhegkuhefhe. Rkchplrhe gkuhefhe tkrskjut nhrus jkrasa aeilrohsa-aeilrohsa yhef
jkrfueh`hcho okohetu pkefhojache gkputushe jhfa phrh pkohghaeyh.Rkrshohhe Hguethesa
hthu hddluetaef kquhtale okruphghe suhtu pkrshohhe yhef okeffhojhrghe jhnwh muochn
nhrth yhef tkrdhtht ph`h skjkchn gara atu shoh `kefhe muochn suojkr pkojkchemhhe hthu
gkghyhhe yhef tkr`hpht ph`h skjkchn ghehe. Rh`h uouoeyh nhrth yhef `aoacaga lckn
skjuhn pkrushnhhe `aghthghe skjhfha hgtavh hthuhskt. Magh hgtavh aea jkreacha Zp
8.222.222 ohgh suojkr pkojkchemhhe mufh nhrus jkrmuochn Zp 8.222.222. Ohgh
hgtavh aea hghe okeuemugghe skjhfha jketug gkghyhhe yhef `aoacaga lckn pkrushnhhe
`he okruphghe suojkr `hyh ph`h pkrushnhhe yhefokchgughe ushnh. @kefhe
`koagahe suojkr gkghyhhe hthu suojkr pkojkchemhhe aeaokeffhojhrghe sahph yhef
okojkchemha gkghyhhe tkrskjut shht atu. Lckn ghrkeh atu,hgtavh nhrus shoh `kefhe
suojkr nhrth jkchemh. Tuojkr jkchemh aea tkrjhfa okemh`ahths `uh yhatu jkrhshc `hra
pkoa cag `he `hra grk`at lr (pkoh gha paemh ohe) . Tuojkr jkchemh yhef jkr hshc `hra
pk oacag `askjut skjhfha ol`hc sk`hefghe su ojkr jkchemh yhef jkrhshc `hra grk`atlr
`aghthghe skjhfha gkwhmajhe hthu nuthef.

8.: Zuoushe Ohshchn

8. Hph yhef `aohgsu` `kefhe pkrshohhe hguethesa <

:. Hph shmhghn uesur-uesur pkrshohhe hguethesa <

4. Jhfhaohe jketug pkrshohhe hguethesa <

0. Jhfhaoheh pkefhrun trheshgsa `hcho pkedhdhthe pkrshohhe `hshr hguethesa <

8.4 Pumuhe

8. Okemkchsghe pkefkrtahe `hra pkrshohhe hguethesa

:. Okemkchsghe uesur-uesur pkrshohhe hguethesa

4. Okemkchsghe jketug pkrshohhe hguethesa

0. Okemkchsghe pkefhrun trheshgsa `hcho pkedhdhthe pkrshohhe hguethesa

JHJ AA

RKOJHNHTHE

:.8 Rkefkrtahe Rkrshohhe Hguethesa

Rkrshohhe @hshr Hguethesa — Hguethesa jkrhshc `hra ghth hddluetaef, yhef

okruphghe acou okefnatuef skrth okedhtht trheshgsa yhef h`h nujuefheeyh `kefhe
gkuhefhe pkrushnhhe. Hguethesa okohef pketaef `achgughe skjhfha oktl`k pkedhththe
trheshgsa gkuhefhe pkrushnhhe hfhr ehetaeyh ta`hg h`h pkeyhchnfuehhe `heh yhef
`aheffhrghe. Jkfatu pketaefeyh hguethesa sknaeffh sujmkg aea `amh`aghe ohth pkojkchmhrhe
`a skglchn okekefhn hths, skglchn okekefhn gkmuruhe, naeffh pkrfuruhe taeffa skghcapue.
Nhc aea `aghrkehghe h`h jheyhg ohtkra tkethef hguethesa yhef nhrus `apkchmhra hfhr ehetaeyh
jash okoprhgtkgghe acoueyh `kefhe jkehr.
Thchn shtu ohtkra hguethesa yhef pketaef uetug `apkchmhra h`hchn pkrshohhe `hshr
hguethesa. Rkrshohhe `hshr aea jash okojkraghe fhojhrhe jkshr tkethef gkghyhhe
pkrushnhhe, nuthef, `he ol`hc pkrushnhhe skchoh pkral`k hguethesa tkrtketu. Tkchae atu,
pkrshohhe `hshr hguethesa mufh `afuehghe uetug okchgughe pkojuguhe
sk`krnheh pkrushnhhe.
Rkrshohhe hguethesa, hthu mufh `askjut pkrshohhe `hshr hguethesa h`hchn glopleke
yhef okojketug `hshr uetug skouh sastko hguethesa. Jhnghe uetug skcurun gleskp
hguethesa ketra fhe`h `a`hshrghe ph`h pkrshohhe `hshr hguethesa.Rkrshohhe hguethesa
`afuehghe skjhfha `hshr pkedhththe sastko hguethesa, hrtaeyh sktahp trheshgsa yhef tkrmh`a
nhrus `adhtht `hcho `uh hspkg. Prheshgsa yhef okrujhn hgtavh `aaojhefa pkrushnhhe ph`h
gkwhmajhe. Mh`a pkrshohhe `hshr hguethesa h`hchn gkskaojhefhe hethrh sasa gara (hgtavh) `he
sasa ghehe (phsavh), pkrujhnhe yhef taojuc hgajht h`heyh trheshgsa gkuhefhe gkskaojhefhe
hghe skchcu `apkrthnheghe. Rkrshohhe sk`krnheh aea okeffhojhrghe `uh ihgth tkethef
pkrushnhhe= hph yhef `aoacaga pkrushnhhe `he jkrhph jkshr nuthef pkrushnhhe. Rkrshohhe
hguethesa okeyhohghe hskt pkrushnhhe `kefhe cahjacaths `he kguathseyh, nhc aea
okeuemugghe jhnwh skouh hskt pkrushnhhe `apkrlckn okchcua nuthef hthu pkojahyhhe
kguaths. Oashceyh, gktagh okoucha skjuhn pkrushnhhe, hskteyh pkrthoh ghca `ajahyha `kefhe
ghs yhef `atkraoh pkrushnhhe `hra paemhohe hthu pke`hehhe yhef `atkraoh pkrushnhhe `hra

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aevkstlr. @kefhe `koagahe, skouh hskt pkrushnhhe jkrhshc `hra grk`atlr hthu aevkstlr,
tkrohsug `hcho gkwhmajhe `he kguaths.

:.: [esur-uesur Rkrshohhe Hguethesa

Rkrshohhe hguethesa okeuemugghe plsasa gkuhefhe pkrushnhhe. Ghrkeh trheshgsa ushnh hghe
okokefhruna plsasa gkuhefhe pkrushnhhe, ohgh sktahp trheshgsa ushnh `hpht `aeyhthghe
`hcho jketug kikgeyh tkrnh`hp gktafh uesur `hcho pkrshohhe hguethesa. Kikg tkrnh`hp uesur
pkrshohhe hguethesa `aeyhthghe `hcho pkehojhnhe hthu pkefurhefhe `hra uesuruesur
tkrskjut.

8. Hskt / Hgtavh/Nhrth (Hsskt)

Nhrth h`hchn gkghyhhe pkrushnhhe jkrwumu` ohupue ta`hg jkrwumu` yhef `hpht `aeacha
`kefhe uhef. Nhrth h`hchn suojkr `hyh yhef `aguhsha lckn pkrushnhhe skjhfha hgajht `hra
pkrastawh ohsh chcu, `he `a ohsh `kphe oheihht kgleloa `hra suojkr `anhrhpghe hghe
`apkrlckn pkrushnhhe. Hskt `agkcloplgghe=

h. Hskt chedhr (Durrket Hsskts)

Tuhtu hskt `agchsaiaghsaghe skjhfha hskt chedhr, magh hskt tkrskjut `apkrgarhghe hghe `arkhcashsa
hthu `aoacaga uetug `amuhc hthu `afuehghe `hcho mhefgh whgtu shtu sagcus lpkrhsa elrohc
pkrushnhhe, hthu gurhef `hra 8: (`uh jkchs) juche hthu shtu sagcus lpkrhsa elrohc
pkrushnhhe. @aoacaga uetug `apkr`hfhefghe hthu uetug tumuhe mhefgh pke`kg `he `anhrhpghe
hghe `arkhcashsa `hcho mhefgh whgtu 8: (`uh jkchs) juche `hra theffhc ekrhdh. Hskt chedhr
`hpht `agchsaiaghsaghe hethrh chae skjhfha jkragut =

 Ghs (Dhsn), okruphghe hcht pkojhyhrhe yhef sahp `he jkjhs `apkrfuehghe uetug
okojahyha gkfahthe uouo pkrushnhhe.
 Aevksthsa mhefgh pke`kg (Tnlrt Pkro Aevkstoket), okruphghe jketug aevksthsa yhef
skfkrh `hpht `arkhcashsa `he `aohgsu`ghe uetug `aoacga `hche mhefgh whgtu shtu
thnue hthu gurhef.
 Rauthef [shnh (Hddluet Zkdkavhjck), okruphghe pauthef hths pkemuhche yhef
taojuc `hcho nujuefheeyh `kefhe gkfhahthe elrohc pkrushnhhe, jhag yhef jkrhshc
`hra panhg gktafh ohupue yhef jkrhshc `hra panhg yhef okopueyha nujuefhe
astaokwh.

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