Teori Akuntansi

STRUKTUR TEORI
AKUNTANSI
Disusun oleh kelompok 4
• Erika Suryaningsih
• Nur Azizah
• Renita Nur Azizah
Apa itu stuktur teori akuntansi?
Elemen-elemen dalam stuktur teori
akuntansi
01 02.a 02.b
Tujuan Postulat Konsep
Laporan keuangan Akuntansi Teoritis Akuntansi

03 04
Prinsip Standar
Dasar Akuntansi Akuntansi
 1
Tujuan laporan keuangan
• Postulat akuntansi
• Konsep teoritis akuntansi
• Prinsip (sifat) dasar akuntansi
• Standar (teknik) akuntansi

Sifat postulat akuntansi

2.a. Postulat Akuntansi
Terdiri dari:
● Postulat entity
● Postulat going concern
● Postulat unit of meansure
● Postulat accounting period
 2.b. Konsep teoritis
akuntansi
Teori tang dipakai dalam konsep ini diantaranya:
• The proprietory theoory
Asset-liabilities=Proprietor’s equity
• The entity theeory
Asset= Equitites
Asset= Liabilities+stockholder’s equity
• The fund theory
Asset= pembatasan aset
• The enterprise theory
• Residual Equity theory
Asset-liabilities-prefered equity=Residual equity
• Commander theory
• The investor theory
Asset=Specific equities+residual equities
• Amanah ( accountibility) atau ibadah theory
3. Prinsip Dasar Akuntansi

Standar akuntansi keuangan APB statement no.4 memberikan

Indonesia memberikan dua sembilan prinsip dasar
asumsi dasar: akuntansi salah satunya ada:

• Dasar akural • The cost principle

• Kelangsungan usaha • The revenue Principle
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