1
Buku Referensi
Referensi
➢ Laman Ikatan Akuntan Indonesia
➢ Laman Bursa Efek Indonesia
Definisi Akuntansi
✓ Akuntansi adalah suatu sistem informasi keuangan yang
bertujuan untuk menghasilkan dan melaporkan
informasi yang relevan, reliabel, comparable bagi
berbagai pihak yang berkepentingan.
Three Activities
Illustration 1-1
The activities of the accounting process
4. Akuntansi Biaya
Perusahaan Jasa
Illustration 1-9
Financial statements
and
their interrelationships
The ending
balance in
owner’s equity
is needed in
preparing the
balance sheet.
Illustration 1-9
Financial statements
and their
interrelationships
Financial
Statements
Illustration 1-9
Financial statements
and their
interrelationships
Siklus Akuntansi
TRANSACTIONS
REVERSING ENTRIES
JOURNALIZATION
TRIAL BALANCE
CLOSING
STATEMENT ADJUSTMENTS
WORKSHEET
PREPARATION
ADJUSTED
TRIAL BALANCE
TERIMAKASIH