CH 1 Accounting in Action PDF
CH 1 Accounting in Action PDF
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Chapter 1
Accounting in Action
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Accounting in Action
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What is Accounting?
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1-5 SO 1 Explain what accounting is.
What is Accounting?
Illustration 1-1
The activities of the
Three Activities accounting process
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1-6 SO 1 Explain what accounting is.
What is Accounting?
Siapa yg Menggunakan Data Akuntansi?
External
Internal Users
Human Taxing
Users
Resources Authorities
Labor
Unions
Finance
Management Customers
Creditors
Marketing Regulatory
Agencies
Investors
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1-7 SO 2 Identify the users and uses of accounting.
What is Accounting?
Common Questions Asked User
2. Apakah perusahaan
menghasilkan laba yang Investor
memuaskan?
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1-8 SO 2 Identify the users and uses of accounting.
What is Accounting?
Common Questions Asked User
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1-9 SO 2 Identify the users and uses of accounting.
The Building Blocks of Accounting
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1-10 SO 3 Understand why ethics is a fundamental business concept.
The Building Blocks of Accounting
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1-11 SO 3 Understand why ethics is a fundamental business concept.
Etika dalam Pelaporan Keuangan
1.Kenali Situasi etis 2. Identifikasi dan 3. Identifikasi
adanya suatu isu analisis elemen- alternatif-alternatif
etika elemen pokok serta pengaruh dari
Gunakan standar etika situasi etis yang tiap-tiap alternatif
yg anda anut secara ada itu terhadap para
pribadi untuk mengenali Identifikasi para pemangku
situasi etis dan adanya pemangku kepentingan
isu etika. Perusahaan kepentingan-orang Pilih alterntif yang paling
dan organisasi profesi atau pihak yg etis, dengan
biasanya memiliki kode diuntungkan atau mempertimbangkan
semua konsekuensi.
etik tertulis sebagai dirugikan. Ajukan
Kadang solusi atas suatu
panduan pertanyaan: Apakah situasi etis sangat jelas.
tanggung jawab dan Situasi lain mungkin
kewajiban pihak-pihak melibatkan lebih dari satu
terkait? solusi yang dianggap
tepat, sehingga perlu
dievaluasi secara cermat
dan dipilih solusi terbaik.
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The Building Blocks of Accounting
Pertanyaan Ulasan
Etika adalah
Ethics are theStandar
standards
perilaku
of conduct
untuk by
menilai
whichapakah
one's
actions are
tindakan seseorang
judged as:
a. Benar
right oratau
wrong.
Salah
b. Jujur
honestatau
or dishonest.
Dusta
c. Adil
fair or
atau
notTidak
fair. Adil
d. Semua
all of these
pilihan
options.
jawaban benar
Solution on
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1-13 notes page SO 3 Understand why ethics is a fundamental business concept.
The Building Blocks of Accounting
Standar Akuntansi
Prinsip Pengukuran
Masalahnya:
Melaporkan aset sebesar kos pada saat dibeli dan selama aset
itu masih dimiliki
Kos mudah diverifikasi, sedangkan nilai pasar bersifat subjektif
Informasi nilai wajar (fair value) mungkin lebih bermanfaat
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1-15 SO 4 Explain accounting standards and the measurement principles.
The Building Blocks of Accounting
Prinsip Pengukuran
Menyatakan bahwa aset dan kewajiban harus dilaporkan
sebesar nilai wajarnya
Untuk menentukan prinsip pengukuran mana yang akan
digunakan, perusahaan harus mempertimbangkan fakta
yang terkait dengan kos dibandingkan dengan relevansi
nilai wajar
Prinsip nilai wajar tepat diterapkan untuk aset-aset yang
aktif diperdagankan, seperti sekuritas investasi
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1-16 SO 4 Explain accounting standards and the measurement principles.
The Building Blocks of Accounting
Asumsi
Asumsi unit moneter – yang dimasukkan ke dalam catatan
akuntansi hanya data transaksi yang dapat dinyatakan dalam
satuan uang
Asumsi entitas ekonomik – aktivitas-aktivitas entitas harus
dipisahkan dan dibedakan dari aktivitas-aktivitas pemiliknya dan
dari aktivitas-aktivitas entitas ekonomik lainnya
Perseorangan
Forms of Business
Persekutuan
Ownership
Perseroan
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1-17 SO 5 Explain the monetary unit assumption and the economic entity assumption.
The Building Blocks of Accounting
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1-18 SO 5 Explain the monetary unit assumption and the economic entity assumption.
The Building Blocks of Accounting
Pertanyaan Ulasan
Menggabungkan aktivitas Kellogg dan General
Combining the activities of Kellogg and General Mills
Millswould
dalam menyusun
violate the laporan keuangan
melanggar
a. cost principle.
a. Prinsip kos
b. economic
b. Asumsi entity
entitas assumption.
ekonomik
c. monetary
c. Asumsi unitunit assumption.
moneter
d. Prinsip
d. ethicsetika
principle.
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1-24 SO 6 State the accounting equation, and define its components.
The Basic Accounting Equation
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1-32 SO 7 Analyze the effects of business transactions on the accounting equation.
Using The Accounting Equation
Record/
Don’t Record
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1-33 SO 7 Analyze the effects of business transactions on the accounting equation.
Using The Accounting Equation
Transaction Analysis
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1-34 SO 7 Analyze the effects of business transactions on the accounting equation.
Transactions Analysis
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1-45 SO 7 Analyze the effects of business transactions on the accounting equation.
Financial Statements
Laporan Laporan
Laporan
Laporan Laba Posisi
Aliran Kas
Laba Rugi Ditahan Keuangan
(Statement
(Income (Retained (Statement
of Cash
Statement) Earnings of Financial
Flows)
Statement) Position)
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1-46 SO 8 Understand the four financial statements and how they are prepared.
Financial Statements
Review Question
Laba untuk satu periode dihasilkan jika:
Net income will result during a time period when:
a. Aset (assets) lebih besar daripada kewajiban
a. assets exceed liabilities.
(liabilities).
b. assets exceed revenues.
b. Aset (assets) lebih besar daripada pendapatan
c. (revenues).
expenses exceed revenues.
d.
c. revenues exceed expenses.
Biaya (expenses) lebih besar daripada
pendapatan (revenues).
d. Pendapatan (revenues) lebih besar daripada
Solution on biaya (expenses).
notes page
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1-47 SO 8 Understand the four financial statements and how they are prepared.
Financial Statements Income Statement
Illustration 1-11
Melaporkan Pendapatan dan Beban untuk periode Financial statements and
their interrelationships
waktu khusus.
Pendapatan Bersih – Pendapatan melebihi Beban.
Kerugian Bersih – Beban melebihi Pendapatan.
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1-48 SO 8 Understand the four financial statements and how they are prepared.
Net income is needed to determine the
Financial Statements ending balance in retained earnings.
Illustration 1-11
Financial statements and
their interrelationships
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1-49 SO 8
Retained Earnings
Financial Statements Statement
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1-50 SO 8 Understand the four financial statements and how they are prepared.
Financial
Statements
Illustration 1-11
Financial statements and
their interrelationships
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1-51 SO 8 Understand the four financial statements and how they are prepared.
Financial Statements Balance Sheet
Illustration 1-11
Financial statements and
their interrelationships
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1-52 SO 8 Understand the four financial statements and how they are prepared.
Financial
Statements
Illustration 1-11
Financial statements and
their interrelationships
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Financial Statements
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1-54 SO 8 Understand the four financial statements and how they are prepared.
Financial Statements Statement of Cash Flows
Illustration 1-11
Financial statements and
their interrelationships
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1-55 SO 8 Understand the four financial statements and how they are prepared.
Answer on
notes page
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1-56 SO 8 Understand the four financial statements and how they are prepared.
Financial Statements
Review Question
Manakah Laporan Keuangan (financial statements)
Which
yang of the following
disusun financial statements
untuk menginformasikan is prepared
keadaan pada
as of a specific
tanggal tertentu?date?
a. Laporan
a. Balance Posisi
sheet. Keuangan (Balance sheet).
b. Laporan
b. Income statement.
Laba-Rugi (Income statement).
c. Laporan
c. RetainedLaba
earnings statement.
Ditahan (Retained earnings
d. statement).
Statement of cash flows.
d. Laporan Aliran Kas (Statement of cash flows).
Solution on
notes page.
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1-57 SO 8 Understand the four financial statements and how they are prepared.
Understanding U.S. GAAP
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Understanding U.S. GAAP
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Understanding U.S. GAAP
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Career Opportunities APPENDIX
Akuntan Publik Akuntan Pemerintah
(Public accounting) (Government)
Akuntan Perusahaan Akuntan Forensik
(Private accounting) (Forensic accounting)
“Show me
the Money”
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1-62 SO 9 Explain the career opportunities in accounting.
Copyright
Copyright © 2011 John Wiley & Sons, Inc. All rights reserved.
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