Kelompok 5:
Carissa Dewi 1701200263
Mie Mie 1701200275
Pingky Steffi 1701200282
Shania Linandar 1701200283
008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 15 - 1
2008
Pengantar Akuntansi Manajemen
Bab 15
Akuntansi Dasar:
Konsep, Teknik,
Dan Konvensi
008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 15 - 2
2008
Kebutuhan Akan Akuntansi
Seberapa baikkah
kinerja organisasi?
Di manakah posisi
organisasi berada?
008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 15 - 3
2008
Tujuan
Pembelajaran Kebutuhan Akan Akuntansi
1
008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 15 - 4
2008
Kebutuhan Akan Akuntansi
008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 15 - 5
2008
Neraca
008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 15 - 6
2008
Neraca
Modal Laba
disetor ditahan
008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 15 - 8
2008
Tujuan
Pembelajaran Transaksi King Hardware
2
008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 15 - 9
2008
Transaksi King Hardware
144,000 144,000
008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 15 - 11
2008
Pendapatan dan Biaya
008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 15 - 12
2008
Hubungan Antara Neraca dan Laporan Laba Rugi
008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 15 - 13
2008
Hubungan Antara Neraca dan Laporan Laba Rugi
008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 15 - 14
2008
Kekuatan Analitik dari Persamaan Neraca
008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 15 - 15
2008
Tujuan
Pembelajaran Basis Akrual dan Basis Kas
3
008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 15 - 16
2008
Basis Akrual dan Basis Kas
008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 15 - 17
2008
Organisasi Nirlaba
Laporan aktivitas
008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 15 - 18
2008
Tujuan
Pembelajaran Penyesuaian ke Akun
4
008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 15 - 19
2008
Penyesuaian Pokok
008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 15 - 20
2008
Penyusutan
008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 15 - 21
2008
Tujuan
Pembelajaran Dividen
5
Distribusi dimungkinkan
oleh operasi yang menguntungkan.
008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 15 - 22
2008
Laba Ditahan
008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 15 - 23
2008
Tujuan
Pembelajaran Perusahaan King Hardware
6
008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 15 - 24
2008
Perusahaan King Hardware
008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 15 - 25
2008
Perusahaan King Hardware
Aset
Kas $ 70,000
Piutang dagang 102,000
Persediaan 20,000
Sewa dibayar di muka 1,000
008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 15 - 26
2008
Perusahaan King Hardware
008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 15 - 28
2008
Perbandingan Pelaporan Ekuitas Pemilik
Perusahaan
Ekuitas pemegang saham
Modal saham (modal disetor) $100,000
Laba ditahan 18,400
Total ekuitas pemegang saham $118,400
Kepemilikan Perseorangan
Kemitraan
Modal, Susan Zingler 59,200
Modal, John Martin 59,200
Total ekuitas mitra $118,400
008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 15 - 29
2008
Prinsip Akuntansi Berterima Umum (GAAP)
Akuntansi didasarkan
pada seperangkat prinsip
di mana ada
kesepakatan umum,
bukan pada aturan itu
dapat "dibuktikan."
008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 15 - 30
2008
Audit
008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 15 - 31
2008
Standar Setter Akuntansi
008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 15 - 32
2008
Standar Setter Akuntansi
008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 15 - 33
2008
Tujuan
Pembelajaran Tiga Konvensi Pengukuran
8
Pengakuan
Unit moneter
stabil
008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 15 - 34
2008
15-44 Laporan Laba Rugi, Laba Ditahan
1.Pilih data yang relevan dan siapkan laporan laba rugi untuk tahun fiskal. Tiga baris
terakhir dari laporan laba rugi harus diberi label laba sebelum pajak penghasilan, pajak
penghasilan, dan laba bersih.
2.Juga tunjukkan perubahan dalam laba ditahan untuk tahun fiskal, dan hitung saldo laba
ditahan awal tahun.
008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 15 - 35
2008
Solusi 15-44
PERUSAHAAN COLGATE-PALMOLIVE
Laporan Laba Rugi
Untuk Tahun yang Berakhir 31 Desember 2005
(dalam jutaan)
2.
PERUSAHAAN COLGATE-PALMOLIVE
Perubahan dalam Laba Ditahan
Untuk Tahun yang Berakhir 31 Desember 2005
(dalam jutaan)
008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 15 - 37
2008
Selesai
008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 15 - 38
2008