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Fundamentals of Accounting: Understanding Business Entities, Ethics, and Financial Reporting

Explore different types of business entities, accounting roles, ethical considerations, and financial reporting. Learn accounting principles, financial statements, and stakeholder interactions in business. Enhance your understanding of accounting for business decisions.

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Fundamentals of Accounting: Understanding Business Entities, Ethics, and Financial Reporting

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  1. PENGANTAR AKUNTANSI 1 • Buku Teks (Akar) • Accounting, Twentieth Edition, Warren, Reeve, Fees, South Western, 2002 • Accounting Principles, Weygand and Kiesso • Pengantar Akuntansi, Sugiarto

  2. Sasaran Pembelajaran: • Memaparkan jenis bisnis • Memaparkan peran akuntansi dalam bisnis • Memaparkan pentingnya etika bisnis dan prinsip dasar etika yang tepat • Memaparkan profesi akuntansi • Meringkas pengembangan prinsip akuntasi dan menghubungkannya dengan praktek • …

  3. Menyatakan persamaan akuntansi dan mendefinisikan seiap elemen persamaan • Memaparkan laporan keuangan perusahaan perseorangan dan menjelaskan hubungannya satu sama lain • Menggunakan nisbah kewajiban dengan ekuitas untuk menganalisis kemampuan perusahaan bertahan dalam kondisi bisnis yang jelek

  4. Mengenal Akuntansi dan Bisnis • Jenis Badan Usaha • Peran Akuntansi dalam Bisnis • Etika Bisnis • Profesi Akuntansi • Prinsip Akuntansi Berterima Umum • Aktiva, Kewajiban, dan Ekuitas Pemilik • Transaksi Bisnis dan Persamaan Akuntansi • Laporan Keuangan • Analis dan Interprestasi Keuangan

  5. Jenis Badan Usaha • Manufacturing • Merchandising • Service Business

  6. Jenis Organisasi Bisnis • Perseorangan • Persekutuan • Perseroan Terbatas • Koperasi • Firma • Commanditaire Vennootschap atau CV

  7. Macam-Macam Perusahaan • Perusahaan Negara • Perusahaan Jawatan (PERJAN) • Perusahaan Umum (PERUM) • Perusahaan Perseroan (PERSERO) • Perusahaan Swasta

  8. atau • Perusahaan Nasional • Perusahaan Asing • Perusahaan Patungan • Perusahaan Murni Asing

  9. Macam-Macam Perseroan • PT Biasa • PT PMDN • PT PMA • PT PERSERO

  10. Business Stakeholders(Pemangku Kepentingan) • Owners • Employee • Customers • Creditors • Governments • Community ?

  11. Peran Akuntansi dalam Bisnis • Menyediakan informasi bagi manager • Memberikan informasi kepada stakeholders • Stakeholders menggunakan informasi untuk pengambilan keputusan

  12. Etika Bisnis • Right or wrong in a given situation • Moral principles • Ethical conduct is good business

  13. Prinsip Etika Individu • Hindari hal kecil yang bertentangan dengan etika • Fokus pada reputasi jangka panjang • Perilaku etis terkadang merugikan karir anda

  14. Profesi Akuntansi • Private Accounting • Controller • Management Accountant • Internal Auditor • Public Accounting • Independent Auditor

  15. Spesialisasi Bidang Akuntansi • Financial Accounting • Managerial/Management Accounting • Cost Accounting • Environmental Accounting • Tax Accounting • Accounting Systems • International Accounting • Public Sector Accounting • Governmental Accounting • Environmental Accounting • Social Accounting

  16. Prinsip-Prinsip Akuntansi yang Berterima Umum • Accounting Principle and Concepts • Financial Accounting Standard

  17. Accounting Concepts • Business Entity Concept • Unit of Measure Concept • Objectivity Concept • Going Concern

  18. Accounting Principles • Cost Principles • Conservatism Principle • Realization Principle

  19. Financial Accounting Standard • Pernyataan Standar Akuntansi Keuangan (Ikatan Akuntan Indonesia) • Pengakuan • Pengukuran • Pengungkapan dan Penyajian

  20. Assets, Liabilities, and Owners’ Equity • Assets = SDE yang dikuasai oleh badan usaha • Liabilities = hak para kreditor yang ada dalam badan usaha • Owner’s Equity = hak (para) pemilik yang ada dalam badan usaha

  21. Persamaan Dasar Akuntansi • Assets = Liabilities + Owner’s Equity • Assets – Liabilities = Owner’s Equity

  22. Transaksi Bisnis dan PDA • Tuan A menyimpan uang a/n Perusahaan Rp25 juta • Dibeli tanah Rp20 juta tunai • Dibeli supplies secara kredit Rp1,35 juta • Diterima fee Rp7,5 juta

  23. e. Dibayar biaya-biaya sbb: Gaji Rp2,125 juta Sewa Rp0,8 juta Listrik dan Air Rp0,45 Lain-Lain Rp0,275 • Dibayar utang usaha Rp0,95 • Bahan habis pakai pada akhir bulan masih Rp0,55

  24. h. Pemilik mengambil uang Rp2 juta untuk keperluan pribadi

  25. Laporan Keuangan • Laporan Laba-Rugi • Laporan Perubahan Ekuitas • Laporan Neraca • Laporan Arus Kas • Catatan atas Laporan Keuangan

  26. Unsur Laporan Laba-Rugi • Revenues • Expenses • Gains • Losses • Net Income (Loss)

  27. Elemen Laporan Perubahan Ekuitas • Investment by Owners • Net Income (Loss) • Distribution to Owner (withdrawal)

  28. Elemen Neraca • Assets • Current Assets • Non Current Assets • Liabilities • Current Liabilities • Non Current Liabilities • Owners Equity • Paid In Capital • Retained Earnings

  29. Elemen Laporan Arus Kas • Cash Flows from Operating Activities • Cash Inflows • Cash Outflows • Net Cash Inflows (Outflows) • Cash Flows from Investing Activities • Cash Inflows • Cash Outflows • Net Cash Inflows (Outflows) • Cash Flows from Financing Activities • Cash Inflows • Cash Outflows • Net Cash Inflows (Outflows)

  30. Akhir Kuliah 1

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