Resume Introduction To

Accounting
 

Andhika Bella Prawitasari (7101420173)

A. Definiton of Accounting
 Input data, and than process with manual or system
computer, and the last output financial statement and
accounting information.

 Financial statement published with financial accounting

 Accounting information published with management
accounting.
B. Bidang – Bidang Accounting
 Financial accounting  Auditing
Financial statement
(normatif, meminimalisir
 Management accounting
kecurangan data, dll)
Accounting information
 Cost Accounting
 Accounting system

(manufacture, service, presenting  Accounting Theory

information processed by (about accounting rules,
financial accounting and
pengakuan, pengukuran, dll)
management accounting).
C. Pihak-Pihak yang Membutuhkan
Accounting Information

 Management  Government

to process the information to consider paying taxes

 Shareholder /share owner  Employees

to see management peformance

to consider wether they will
 Kreditor
continoe or stop working at the
to consider wether the company is
company
eligible for a loan
 Pihak lain
 D. Some Designations of Accountants

 Management accountants
responsible for achieving goals in the company
 Public Accountants

provide accounting service for the public such as financial

statement analysis, financial report audits, tax audits, and others.
 Educating Accountants

provide service such as accounting education

 Goverments Accountants

responsible to financial reports addressed to the government.

E. Form of Company

 Perseorangan Limited Company

Laundry, grocery store, and others PT Terbuka , PT Tertutup, PT

Kosong, dll
 Persekutuan Firma
Cooperative
 Persekutuan Komanditer Koperasi simpan pinjam, koperasi
(Comanditaire Vennootschap) produksi, koperasi konsumsi, dll

BUMN – BUMD
BULOG, and others
F. The Type of Company

 Service Company
the result can be felt but can’t be seen (salon, reparasi, dll)
 Trading Company

the result can be felt and seen (toko kelontong, dll)

 Manufacturing Company
buy materials process priductionsell (perusahaan sepatu,
tas, dll)
G. Basic Accounting Assumption

1. Kesatuan Usaha Khusus (Economic Entity)

membedakan pencatatan asset pemilik dan perusahaan
(make journal pengalihan from share owner to company)
2. Kontinuitas Usaha (Going Concern)
berharap company continues and doesn’t experience
liquidation.
3. Penggunaan Unit Moneter dalam Pencatatan
menstabilkan daya beli agar tidak menimbulkan penyesuaian.
4. Tepat Waktu (Time Period)
Pembuatan financial statement yang harus tepat waktu agar manfaat
dan tujuan laporan keuangan tetap sesuai.
H. Sistem Pencatatan Ganda

ASSET = LIABILITY + EQUITY

Financial Statement
 
 Types of Financial Reports
 Laporan L/R (income statement)
 Laporan Perubahan Modal (Capital Statement)
 Laporan Neraca (Balance sheet)
 Laporan Arus Kas (Cash Flow Statement)
 Catatan Atas Lap. Keuangan (Notes to financial statement)
1. Income Statement
 Untuk mengetahui keuntungan atau kerugian perusahaan.
 Sebagai bahan pertimbangan management dalam mengambil keputusan.
2. Capital Statement
 Untuk menunjukkan perubahan modal berupa peningkatan maupun
penurunan aktiva bersih selama satu periode.
3. Balance Sheet
 Memberikan information about asset, liability, and equity company.
4. Cash Flow Statement
 Memberikan informasi tentang dana perusahaan yang masuk dan keluar.
 Operating, Investing, and Financing activities
5. Notes to Financial
Statement
 Memberikan penjelasan secara rinci terkait laporan keuangan.
 Tidak wajib dibuat, dan diperuntukan untuk pemilik perusahaan bukan
pihak lain. Karena sifatnya yang rahasia.
 Berisi penjelasan rinci terkait asset, liability, equity, income, expense, and
others.