The basic concept in general is an abstraction or conceptualization of the characteristics of a place or region lingkungsn application of financial reporting.

List of basic concepts from several sources: Indonesian Institute of Accountants (IAI) IAI adopt IASC conceptual framework so as selected basic concepts also follow the IASC. There are two basic concepts (the underlying assumption) that specifically mentioned in the conceptual framework of the IASC. The basic concept is. Accrual basis. And (Going concern) Grady Grady describes the basic concepts as the concepts that underlie the usefulness of quality and reliability of accounting information or the limitations inherent in the financial statements. Accounting Principles Board Accounting Principles Board (APB) describes the basic concepts as the basic characteristic and load it in APB Statement 4. APB identified thirteen basic concepts that are characteristic of the implementation of environmental accounting Wolk, Tearney, and Dodd Wolk and Teraney registering four concepts are considered as postulates and some other concepts as the principle of input-oriented (inputoriented principles), namely recognition, matching, conservatism, disclosure, Materiality, and Objectivity and the principle of output-oriented (output-oriented principles) of comparability, consistency , and uniformity. The fourth concept is categorized as a postulate; 1. going-concern 2. Time period 3. Accounting entity 4. Monetary unit Anthony, Hawkins, and Merchant The basic concept of 1 to 5 categorized as a foundation statement of financial position (balance sheet) while the basic concept of 6 to 11 categorized as a foundation rugi.1.pengukuran earnings statement with the unit of money. 2.entitas. 3. effort continues. 4.cost. 5.aspek double. 6.perioda akuntansi.7.konservatisme.8.realisasi.9.penandingan.10.konsistensi. 11.materialitas. Paton and Littleton Basic concepts presented P & L: a business entity or business entity, continuity of activities, the award agreement, attached boarding, capaiaan efforts and results, verified and objective evidence, assumptions. UsahaKonsep unity states that the company is considered as an entity or economic entity that stands alone, acting in its own name, and position separate from the owner or other party who invest funds in the corporate and economic unity is at the center of attention or accounting standpoint. So the business entity is the center of clarity of accountability. Limit the unity of effort in terms of accounting is not unity but the unity of the juridical or economic law. Limit the economic entity is the control by a single management. Equity is the residual rights of owners of net assets as defined in FASB conceptual rerangka. FASB is the owner's point of view. The concept of unity of effort may explain why income and debt is defined as an increase or asset inflows. With the concept of unity of effort, all the economic resources owned or controlled by a company is a company asset rather than asset owners. Thus it can be said that revenues increase equity (business entity's debt to the owner). Understanding BiayaDefinisi costs as a decrease in asset or liability can be explained by the emergence of the concept of unity of effort. Delivery of products in order to create penedapatan, causing asset (inventory) is reduced. Reduced asset (for boarders of goods sold) is called the cost. Thus, it can be said that the cost of reducing equity. Costs by the FASB definition of consistency with the concept of unity of effort. System in pairs or double aspect which dikemukakakn Anthony, Hawkins, and Merchant is a logical consequence or a derivative of the concept of unity of effort. Business relationship between management and owners should always result in management of assets under management memepertanggungjawabkan and sources of those assets. This means that the influence of business relationships and transactions on the financial position, including debts to the owners and other parties should always be shown. To implement this easily and conveniently, the system used in pairs. The concept of separate business entity with the provider of funds management and management accountable to them. Clarity of accountability demanded that the assets entrusted to the management always pointed the source or origin. Financial reporting should demonstrate this relationship. It is this functional relationship is called Accounting Equation. In order for arranging the financial statements can be done quickly, ledger accounting systems should be in an organization on the basis of the accounting equation. Therefore, the accounting equation can be regarded as a functional relationship book that presented the major elements of financial statements. Functional relationship between this great book can be stated as follows. A = K + E + P - B + I - D or A = K + E + P - B Articulation As a basic concept that the APB stated that the financial statements are fundamentally related, the articulation is actually a derivative or a consequence of the concept of unity of effort. With articulation, will always be shown that profits in the profit and loss statement will be equal to earnings in the statement of changes in equity and the number of dollars of equity on the balance sheet. The concept of business continuity or business continues stating that if there were no signs, symptoms, or a definite plan in the future that the business entity will be dissolved or liquidated then the accounting assumes that the business entity will continue until the time berlangsungsung terbatas.Konsep not this will be a consideration when preparation of financial statements or accounting at face many choices in the process of standard engineering or arranging for the fact that the company's future viability pasti.Dalam not face going concern uncertainties, accounting embrace this concept on the basis of reasoning that is normal or common expectations the company's founder is to take place continue and expand rather than to die or liquidated. With the concept of business continuity, companies are trying to developed and developing countries by creating a continuous profit in the

long run. Income earned through activities that deliver the goods or services costing as asset outflows (economic resources) and activities mnedatangkan income is due to the flow of assets into the delivery of goods or services. Thus, unity of effort can be seen as central to the flow of income and ongoing expenses. With the above reasoning, the final performance can be known completely and objectively if the company declared Benara completely stopped, assessed at the time, and then liquidated. To measure the long-term profits, economic resources kontinus flow in and out to someone else's business (revenues and expenses) should be beheaded with a period of time as a container. Thus, the concept of the time period that put forward by Hawkins, Anthony, and Merchant, or ole APB accounting period is actually a derivative of the basic concepts of business continuity. Fragment of revenue and expenses for a period stated in the profit and loss statement periodically so that the statement of income is seen as the most important statements in financial reporting because the rate of profit in order to assess the earnings. The concept of business continuity very large role in the underlying valuation or heading element balance and interpretation of the amount of dollars set forth therein. With the concept of business continuity, balance sheet reporting purposes dalah post to show the remaining service potential or economic resources are not consumed in the year that ended in the balance sheet. In other words, the trial serves to demonstrate the potential services that are owned / controlled business entity to generate revenue in the period of the next-period. This concept states that the amount of dollars / aggregate price or award agreement involved in each transaction or activity if the exchange is the material basis of accounting, especially in the most objective measure of economic resources and economic resources that go out. As a consequence, the elements or items of financial reporting is measured on the basis of the award agreement. P & L did not mention if the material basis of accounting as a value because for one person may be completely different from the value for someone else so that the value would rise to various interpretations. The term value will be a member the impression that the accounting process ingredients that are not homogenus. Value is subjective and interpretative, while the award agreement is attached to the object of what is objectively and inherently so. P & L does not use the term to refer to award costs because the deal has already cost the general meaning as the acquisition cost from the standpoint of those who have economic resources. Accounting using the currency unit as the unit is the easiest to qualify the object or service into a unit that homogenus and also because the price in terms of money is the way that it is common to declare a deal in exchange. In terms of accounting, is actually not the money or the price itself, which has significance precisely meleinkan service potential is behind the numbers that have significance koslah. Please note that boarding is one attribute to represent accurately the reality of corporate activity. By understanding the boarding house as though the material can actually be recognized accounting limitations of accounting in providing information for the benefit of decision-making. Accounting information is only part of the information needed for decision penganbilan by external parties and manajemen.Konsep in I declare bahawa kos dipresentasinya attached to objects so that boarding is easier to move and can be broken down and re-assemble digabung. follow objects in close to him . Various boarding houses have mutual power of binding between the one with the other objects that symbolize the bond followed. Economically, the company's activities consisted of merging the various factors of production to produce new products whose benefits are higher. If the activities of production using raw materials and various factors of production, accounting activities using a boardinghouse for the express processing factors of production .. So, the basic concepts necessary for boarding inherent in following the physical flow must be assumed that each boarding house has a mutually binding power when combined with other boarders tepat.Dalam follow the physical flow of production, split boarding, grouped, and then merged back to follow physical unit of product . This means that the boarding coupled with the product as the container or measuring incorporation. Maust and Sharaf explain the meaning and scope of audit evidence as audit evidence includes all influences on the mind POF auditors the which affect his judgment about the truthfulness of the financial statement proposition, submitted to him for review. Accounting is not an exact science so objetivitas evidence in accounting is relative. Business activities are not allowed to be used as laboratory analysis nor follow the mathematical formulas. Thus accounting pact will not always be fully objective beersifat (conclusively objective) and can be verified completely (completely verifiable). Hence, the concept of objectivity in the creation of accounting data is the objectivity that is tailored to the circumstances existing at the time of the determination of facts not an absolute objectivity. Assumptions Some examples of assumptions that underlie reasoning in having the relevant concepts. Business Continuity The concept of business continuity can only be justified on the basis of the experience of the company in general. period of One Year Kos For Sports Materials Stable Purchasing Power Money Finding Profit Objectives Other Basic Concepts Substance Rather than Form Accounting is known today is actually underpinned by an environment that protects, or recognizes the right of private property so that accountability becomes very important business. Private property is landasa to control an asset that forms the economic sumbeer. Uniformity in reporting is a requirement to assist benchmarking. However, the rigid uniformity will only hide the important characteristics that must be uniquely expressed. By karana, the flexibility of accounting standards must be a member to the individual business units within the limits of a realistic and meaningful to present information that best suits the characteristics of the business. Konservantisma the basic concepts that underlie the determination of accounting treatment under conditions of uncertainty. In general, accounting faces a choice utuk recognize revenue (profit) or loss of certainty depends on the circumstances in the future. Due to accounting conservatism in general mengannut immediately recognize but delaying the recognition of profit and loss. A good internal control is a prerequisite to achieve reliability of accounting data. Adequate internal control allows the achievement of objectivity keterverifikasi bikti the most high. Internal control structure of a target for the auditor to the evaluation to determine the extent of audit evidence

gathering.