PENGANTAR

AKUNTANSI

KARTIKA SARI, SE,ME

Buku

2
Bobot penilaian dan ketentuan perkuliahan
KEHADIRAN,
KEAKTIFAN
SUBMIT TUGAS / KUIS / UTS

Komponen Penilaian Bobot

Partisipasi 25%

UTS 15%

UAS 15%

Tugas : Hasil Project 35%

Kuis 10%
 Accounting
Accounting in
in Action
Action

The Building The Basic Using the

What is Financial
Blocks of Accounting Accounting
Accounting? Equation Statements
Accounting Equation

Three Ethics in Assets Transaction Income

activities financial Liabilities analysis statement
Who uses reporting Equity Summary of Retained
accounting Accounting transactions earnings
data? standards statement
Assumptions Statement of
financial
position
Statement of
cash flows
What
What is
is Accounting?
Accounting?

The purpose of accounting:

(1) to identify, record, and communicate the economic events of an

(2) organization to

(3) interested users.

SO 1 Explain what accounting is.

What
What is
is Accounting?
Accounting?
Illustration 1-1
The activities of the
Three Activities accounting process

The accounting process includes

the bookkeeping function.

SO 1 Explain what accounting is.

What
What is
is Accounting?
Accounting?
Who Uses Accounting Data
External
Internal Users
Human Taxing
Users
Resources Authorities
Labor
Unions
Finance
Management Customers

Creditors

Marketing Regulatory
Agencies
Investors

SO 2 Identify the users and uses of accounting.

 Internal Users
• Internal users merupakan manajer yang
merencanakan, mengorganisir, dan
menjalankan bisnis, termasuk manajer
pemasaran, supervisor, direktur keuangan,
dan karyawan perusahaan.

• Contoh informasi yang dibutuhkan internal

user :
a) Direktur dan manajer keuangan, untuk
menentukan mampu atau tidaknya
perusahaan dalam melunasi
kewajibannya secara tepat waktu
kepada kreditur (bank atau supplier).
Informasi yang dibutuhkan berupa
besarnya uang kas yang tersedia di
perusahaan pada saat menjelang jatuh
tempo pinjaman/utang.
 Internal Users
b) Direktur operasional dan manajer pemasaran,
untuk menentukan keefektifan saluran
distribusi produk maupun akivitas pemasaran
yang telah dilakukan perusahaan. Informasi
yang diperlukan yakni mengenai besarnya
penjualan.

c) Manajer dan supervisor produksi, informasi

akuntansi berguna untuk menentukan
besarnya harga pokok produksi yang dapat
digunakan sebagai dasar untuk menetapkan
harga jual produk per unit.

d) Karyawan, membutuhkan informasi akuntansi

mengenai stabilitas dan profitabilitas
perusahaan. Selain itu karyawan memerlukan
informasi akuntansi untuk menilai
kemampuan perusahaan dalam memberikan
Internal Users

Pertanyaan yang
ditanyakan pengguna
internal
 External Users
• External users adalah individu dan organisasi di luar perusahaan yang
menggunakan informasi keuangan perusahaan.

• Yang termasuk dalam pengguna eksternal antara lain :

a)Investor (penanam modal), menggunakan informasi akuntansi sebagai dasar
membuat keputusan membeli atau menjual saham yang ditanamnya.
b)Pemberi pinjaman, menggunakan informasi akuntansi untuk mengevaluasi
besarnya tingkat risiko pemberian kredit atau pinjaman dengan melihat
tingkat likuiditas perusahaan. Informasi mengenai hal ini dapat dipeoleh
kreditur dari laporan keuangan perusahaan
c)Pemasok dan kreditur usaha lainnya, memerlukan informasi akuntansi
yang memungkinkan mereka memutuskan apakah jumlah yang terutang pada
perusahaan akan dibayar pada saat jatuh tempo.
d)Pelanggan, berkepentingan dengan informasi mengenai kelangsungan hidup
perusahaan, terutama apabila terdapat perjanjian jangka panjang atau
tergantung pada perusahaan.
 External Users
b) Masyarakat. Laporan keuangan
perusahaan dapat membantu masyarakat
dalam menyediakan informasi mengenai
trend/kecenderungan dan perkembangan
perusahaan beserta rangkaian aktivitas di
dalamnya.

c) Pemerintah, Informasi akuntansi yang

dibutuhkan oleh pemerintah berkaitan
dengan penetapan besarnya pajak yang
harus disetor ke kas negara.

d) Ekonom, praktisi, membutuhkan

informasi akuntansi antara lain untuk
memprediksi situasi perekonomian,
menentukan besarnya tingkat inflasi,
pertumbuhan dan pendapatan nasional.
External Users

Pertanyaan yang
ditanyakan pengguna
eksternal
 What
What is
is Accounting?
Accounting?
Common Questions Asked User
1. Can we afford to give our
employees a pay raise? Human Resources
2. Did the company earn a
satisfactory income? Investors
3. Should any product lines be
eliminated? Management
4. Is cash sufficient to pay
dividends to shareholders? Finance
5. What price for our product will
maximize net income? Marketing
6. Will the company be able to
pay its debts? Creditors

SO 2 Identify the users and uses of accounting.

The
The Basic
Basic Accounting
Accounting Equation
Equation

Assets
Assets Liabilities
Liabilities + Equity
Equity
=

Provides the underlying framework for recording and

summarizing economic events.

Applies to all economic entities regardless of size.

SO 6 State the accounting equation, and define its components.

The
The Basic
Basic Accounting
Accounting Equation
Equation

Assets
Assets Liabilities
Liabilities + Equity
Equity
=

Provides the underlying framework for recording and

summarizing economic events.
Assets

Resources a business owns.

Provide future services-results in cash inflows (receipts) or
benefits. Ex : pizza resto
Cash, Inventory, Equipment, etc.
SO 6 State the accounting equation, and define its components.
The
The Basic
Basic Accounting
Accounting Equation
Equation

Assets
Assets Liabilities
Liabilities + Equity
Equity
=

Provides the underlying framework for recording and

summarizing economic events.
Liabilities
Claims against assets (debts and obligations).
Creditors - party to whom money is owed.
Accounts payable, Notes payable, etc.

SO 6 State the accounting equation, and define its components.

The
The Basic
Basic Accounting
Accounting Equation
Equation

Assets
Assets Liabilities
Liabilities + Equity
Equity
=

Provides the underlying framework for recording and

summarizing economic events.

Equity
Ownership claim on total assets.
Referred to as residual equity.
Share capital and retained earnings.

SO 6 State the accounting equation, and define its components.

 REVIEW QUESTION :

EQUITY GENERALLY CONSISTS OF (1) SHARE

CAPITAL—ORDINARY AND (2) RETAINED
EARNINGS.

1. APA BEDA SHARE CAPITAL—ORDINARY AND (2)

RETAINED EARNINGS ?
RESTU, KAYMELIA

19
The
The Basic
Basic Accounting
Accounting Equation
Equation
Illustration 1-7

Revenues result from business activities entered into for the purpose
of earning income.
Generally results from selling merchandise, performing services,
renting property, and lending money.

SO 6 State the accounting equation, and define its components.

The
The Basic
Basic Accounting
Accounting Equation
Equation
Illustration 1-7

Expenses are the cost of assets consumed or services used in the

process of earning revenue.
Common expenses are salaries expense, rent expense, utilities
expense, tax expense, etc.

SO 6 State the accounting equation, and define its components.

The
The Basic
Basic Accounting
Accounting Equation
Equation
Illustration 1-7

Dividends are the distribution of cash or other assets to shareholders.

 Reduce retained earnings
 Not an expense

SO 6 State the accounting equation, and define its components.

The
The Basic
Basic Accounting
Accounting Equation
Equation
Classify the following items as issuance of shares (I),
dividends (D), revenues (R), or expenses (E).
Then indicate whether each item increases or decreases equity.

Classification Effect on Equity

1. Rent expense (IKA)
2. Service revenue Expense Decrease
(FALIH) Revenue Increase
3. Dividends (LAURA) Dividends Decrease
4. Salaries expense Expense Decrease
( MIFTAH HAFIZ)
Solution on
notes page SO 6 State the accounting equation, and define its components.
Using
Using The
The Accounting
Accounting Equation
Equation

Transactions are a business’s economic events

recorded by accountants.
May be external (supplier, landlord and customers) or
internal.
Not all activities represent transactions.
Each transaction has a dual effect on the accounting
equation.
For example, if an asset is increased, there must be a
corresponding (1) decrease in another asset, (2)
increase in a specific liability, or (3) increase in equity
SO 7 Analyze the effects of business transactions on the accounting equation.
Using
Using The
The Accounting
Accounting Equation
Equation
Illustration: Are the following events recorded in the accounting records?

Discuss Illustration 1-8

Purchase product
Event Pay rent.
computer. design with
customer.

Criterion Is the financial position (assets, liabilities, or

equity) of the company changed?

Record/
Don’t Record

SO 7 Analyze the effects of business transactions on the accounting equation.

Using
Using The
The Accounting
Accounting Equation
Equation

Transaction Analysis

SO 7 Analyze the effects of business transactions on the accounting equation.

 The two organizations that have a role in international standard-
setting are the IASB and the International Organization of
Securities Commissions (IOSCO)

As indicated Contoso is a leader

in virtual
earlier, IFRS communication

is presently
used or
permitted in
over 149 Contoso is free to
try and easy to
jurisdictions use
(similar to
countries)
7/13/20XX Conference presentation 28
 The two organizations that have a role
in international standard-setting are
the
International Organization of
Securities Commissions (IOSCO) and
the IASB

Take risks to lead in Listen to customers

product innovation and learn what they
need

7/13/20XX Conference presentation 29

 REVIEW QUESTION
1. SINGKATAN DARI IFRS ADALAH

MEUTYA

2. PENENTU KUNCI UTAMA DI SISI

INTERNASIONAL ADALAH

KEENAN

30
Click icon
to add
online
image

31
Standar yang diterbitkan oleh IASB bertujuan untuk memberikan
panduan yang jelas tentang bagaimana perusahaan harus melaporkan
aset, kewajiban, pendapatan, dan biaya mereka

Click icon
to add
online
image

32
IFRS digunakan secara global oleh banyak negara untuk
memastikan bahwa laporan keuangan disusun secara konsisten,
transparan, dan dapat dibandingkan secara internasional..

Click icon
to add
online
image

33
HIRARKI IFRS

34
 REVIEW QUESTION
IFRS TERDIRI DARI :
(HAIDAR)

35
Click icon
to add
online
image

36
TANTANGAN ETIKA :

Misalnya, "Apakah Click keputusan

icon saya akan
berdampak negatif to pada
add
online
kinerja pekerjaan
saya?" "Apakah atasan saya akan marah?" atau
image

"Apakah rekan kerja saya tidak senang dengan

saya?" sering kali merupakan pertanyaan yang
dihadapi pebisnis dalam membuat keputusan
etika yang sulit. Keputusan menjadi lebih sulit
karena tidak ada sistem etika yang
komprehensif untuk memberikan pedoman.

37
 REVIEW QUESTION
EXPECTATION GAP / KESENJANGAN
HARAPAN ADALAH: MIRZA

38
 Thank you

7/13/20XX Conference presentation 39