MATA KULIAH

:
Prinsip-Prinsip Akuntansi I
KODE MATA KULIAH/SKS
:
/
AK0014- 3/1
SKS
TAHUN
: 2012
VERSI

: 1.0

EDUCATION FOR A BETTER LIFE

PERTEMUAN 1 & 2

AKUNTANSI DALAM
TINDAKAN
(ACCOUNTING IN ACTION)

EDUCATION FOR A BETTER LIFE

KEMAMPUAN AKHIR YANG

DIHARAPKAN
Mahasiswa memahami arti akuntansi
dan komponen-komponen akun-akun,
menganalisis efek transaksi usaha pada
persamaan akuntansi dan memahami
laporan keuangan sederhana secara
benar
EDUCATION FOR A BETTER LIFE

MATERI POKOK
1. WHAT IS ACCOUNTING?
2. THE BUILDING BLOCKS OF
ACCOUNTING
3. THE BASIC ACCOUNTING EQUATION
4. USING THE ACCOUNTING EQUATION
5. FINANCIAL STATEMENTS

EDUCATION FOR A BETTER LIFE

SUMBER PUSTAKA
1. Weygandt, Jerry J., Paul D. Kimmel,
Donald E. Kieso. 2011. Accounting
Principle. Tenth
Edition, John Wiley & Sons, Inc.
2. Warren, Carl S., James M. Reeve, Philip
E. Fess. 2011. Accounting. 23 rd
Edition, South-Western College
Publisher.
3. Ikatan Akuntan Indonesia Standar
Akuntansi

EDUCATION FOR A BETTER LIFE

Accounting
Accounting in
in Action
Action

What is
Accounting?
Three
activities
Who uses
accounting
data?

The Building
Blocks of
Accounting
Ethics in
financial
reporting
Accounting
standards
Assumptions

The Basic
Accounting
Equation
Assets
Liabilities
Equity

Using the
Accounting
Equation
Transaction
analysis
Summary of
transactions

Financial
Statements
Income
statement
Retained
earnings
statement
Statement of
financial
position
Statement of
cash flows
EDUCATION FOR A BETTER LIFE

What
What is
is Accounting?
Accounting?
The purpose of accounting:
(1)

to identify, record, and communicate the economic

events of an

(2)

organization to

(3)

interested users.

EDUCATION FOR A BETTER LIFE

What
What is
is Accounting?
Accounting?
Three Activities

Illustration 1-1
The activities of the
accounting process

The accounting process includes

the bookkeeping function.
EDUCATION FOR A BETTER LIFE

What
What is
is Accounting?
Accounting?
Who Uses Accounting Data
Internal
Users

Human
Resources

External
Users

Taxing
Authorities
Labor
Unions

Finance
Management

Customers
Creditors

Marketing

Regulatory
Agencies

Investors
EDUCATION FOR A BETTER LIFE

The
The Basic
Basic Accounting
Accounting Equation
Equation
Assets

Liabilities

Equity

Provides the underlying framework for recording and

summarizing economic events.
Applies to all economic entities regardless of size.

EDUCATION FOR A BETTER LIFE

The
The Basic
Basic Accounting
Accounting Equation
Equation
Assets

Liabilities

Equity

Provides the underlying framework for recording and

summarizing economic events.

Assets
Resources a business owns.
Provide future services or benefits.
Cash, Inventory, Equipment, etc.
EDUCATION FOR A BETTER LIFE

The
The Basic
Basic Accounting
Accounting Equation
Equation
Assets

Liabilities

Equity

Provides the underlying framework for recording and

summarizing economic events.

Liabilities
Claims against assets (debts and obligations).
Creditors - party to whom money is owed.
Accounts payable, Notes payable, etc.
EDUCATION FOR A BETTER LIFE

The
The Basic
Basic Accounting
Accounting Equation
Equation
Assets

Liabilities

Equity

Provides the underlying framework for recording and

summarizing economic events.

Equity
Ownership claim on total assets.
Referred to as residual equity.
Share capital and retained earnings.
EDUCATION FOR A BETTER LIFE

The
The Basic
Basic Accounting
Accounting Equation
Equation

Revenues result from business activities entered into for the purpose
of earning income.
Generally results from selling merchandise, performing services,
renting property, and lending money.
EDUCATION FOR A BETTER LIFE

PROFESI AKUNTANSI

The
The Basic
Basic Accounting
Accounting Equation
Equation

Expenses are the cost of assets consumed or services used in the

process of earning revenue.
Common expenses are salaries expense, rent expense, utilities
expense, tax expense, etc.
EDUCATION FOR A BETTER LIFE

The
The Basic
Basic Accounting
Accounting Equation
Equation

Dividends are the distribution of cash or other assets to shareholders.

Reduce retained earnings
Not an expense

EDUCATION FOR A BETTER LIFE

EDUCATION FOR A BETTER LIFE