Well come to….
A leading IT-based higher education institution……
Coloring Global Future
Universitas Gunadarma (http://www.gunadarma.ac.id)
First Lecture
A BRIEF HISTORY OF
ACCOUNTING
Dr. Dharma Tintri Ediraras, SE., Ak., MBA
Auditorium D340
Margonda Campus
Monday, 11th July 2010
Agendas of this morning…
 Overview of economics
 Learn more about accounting
 Accounting Carriers
Who I am……
Yesterday
Now
Future...
Name: Dharma Tintri Ediraras
No Register Akuntan : D835
Education: (1) Padjadjaran University, Indonesia
(2) Asean Institute of Technology, Thailand
(3) Padjadjaran University, Indonesia
Positions: (1) Head of Undergraduate Program in Accounting Gunadarma University
(2) Senior Lecturer & Advisory at Gunadarma University:
Faculty of Economics,
Master of Management,
Master of Information Sistem,
Doctorate Program in Economics
(3) Research Section of Accounting Educator Compartemen,
Institute of Accountants Indonesia
(4) Assesor of National Accreditation Body at Directorate of
Higher Education, National Eduation Department of RI
Others:
(1) Junior Accountant at PT Kimia Pharma, 1985-1987
(2) Senior Accountant at KLM Airleines Indonesia, 1989
(3) Manajer, Athur Andersen certified Accounting Office, Bandung Branch, 1989 - 1990
(4) Temporer Counsultant at Internal Auditor Institute of Indonesia Chapter., 1994 - 1999
Activities
Research Leader
Model of strategic Planning Information System For SMEs (DP2M DIKTI, Diknas), 2006/7
Model of Letter Of Credit Document Management Via Intenet Technology, 2008
Model of ICT Based Political marketing for Major Election (Pilkada) In DKI Jakarta,
2011/13
Project Leader
STAR SDP Project (Diknas-UG, Bappenas & ADB), 2006-2008
Education Program Coordinator
Advanced IT Banking System Training Program, 1998/9
A training project for auditors within Bank of Indonesia
ETC.
 http://staffsite.gunadarma.ac.id/dharmate
 email: dharmate@staff.gunadarma.c.id , dharmate@yahoo.com
twitter.com/dte
What is economics?
 The science of how scarce resources are allocated.
 The study of how individuals and societies use limited
resources to satisfy unlimited wants.
Fundamental economic problem: scarcity
People always want more
The question: Why can’t we have everything we want?
The answer: Because our wants exceed our resources!
Do you agree with that answer?
Basic economic questions….
WHAT to produce
We never have enough time to do everything we want to and there are no enough resources in
the economy to produce all the goods and services societies desires. So, we have to
decide WHAT we want most, sacrificing less desired activities and goods.
HOW to produce
There are numerous ways of teaching a course. Once or twice a week? In the morning, at noon,
in the afternoon, or in the evening? At an auditorium, a class, or a laboratory? The key is
HOW to find an optimal way of teaching.
FOR WHOM to produce
After having made a cake, we have to slice it. The question is should everyone get an equal
size? So, it deals with distribution
Market…….
A traditional or basic definition: any place where goods are
bought and sold.
Participants: individual consumers (more than 200 millions);
business firms; government agencies; and foreigners.
Market…….interactions
FOREIGNERS
PRODUCT
MARKET
Goods & services are supplied
Goods & services are demanded
CONSU
MERS
BUSINESS
FIRMS
GOVERNMENTS
Factors of production are supplied
Factors of production are demanded
FACTOR
MARKET
FOREIGNERS
Market transactions… demand and supply
Demand

The willingness and ability to buy a range of quantities of a good at a range
of prices, during a given time period. Ceteris paribus.

Demand is one half of the market exchange process; the other is supply.

This demand side of the market draws inspiration from the unlimited wants
and needs dimension of the scarcity problem.

People desire the goods and services that satisfy their wants and needs.
This is the ultimate source of demand.
Demand

Determinants of demand
 price of its own
 income
 tastes
 number and price of substitute goods
 number and price of complementary goods
 income
 distribution of income
 expectations

Movements along and shifts in the demand curve
An increase in demand
Price
P
D0
O
Q0
Q1
Quantity
D1
Supply
 The willingness and ability to sell a range of quantities of a good at a
range of prices, during a given time period.
 Supply is one half of the market exchange process; the other is demand.
 This supply side of the market is directly connected to the limited
resources dimension of the scarcity problem.
 Folks who have ownership and control over resources (labor, capital,
land, and entrepreneurship) use them to produce the goods and services
that satisfy other's wants and needs.
 Ownership and control of resources is the ultimate source of supply.
Supply
Relationship between supply and price
– as price rises, firms supply more
• it is worth incurring the extra unit costs
• they switch from less profitable goods
• in the long run, new firms will be encouraged to enter the
market
The supply curve
Supply

Determinants of supply
 price
 costs of production
 profitability of alternative products
 profitability of goods in joint supply
 nature and other random shocks
 aims of producers
 expectations of producers

Movements along and shifts in the supply curve
Shifts in the supply curve
P
S2
Decrease
O
S0
S1
Increase
Q
ACCOUNTING HISTORY
Diawali dengan pengetahuan tata buku Bonzaken
(Bon A/B) yang dibawa Belanda (Dipelopori oleh
Unpad & Undip), sebagai suatu “persamaan
pembukuan berpasangan, debet = credit”,
kontribusi dari Luca Pacioli* (1494, Summa de
Arithmetica Geometrica, Proportioni et
Proportionalita), sekaligus sahabat dari Leornardo
Da Vinci yang membuatkan ilustrasi buku
tersebut, “Da Vinci Code”.
* Rahib & Misi ke China menggunakan Abacus
ACCOUNTING HISTORY
Kemudian masuk pengetahuan akuntansi dari Amerika
hingga sekarang (Dipelopori oleh Barkeley Univ Mafia
UI, UGM).
Hakekat akuntansi dapat digambarkan dalam berbagai
definisi seni penyajian laporan keuangan, ideology
untuk melegitimasi aturan-aturan social, ekonomi dan
politik yang berlaku saat ini, bahasa bisnis untuk media
komunikasi antar stakeholder, sistem informasi,
komoditas, mitos dan perumpamaan maupun alasan
logis, serta sebagai eksperimen dan distorsi ( Wolk,
Francis & Tearney, 1992).
ACCOUNTING EDUACTION
Pra 2000
Lulusan UI, Unpad, UGM, Undip, Unair & Usu memiliki gelar SE.,
Ak.(Diknas & Depkeu)
Lulusan selain diatas (PTN maupun PTS)
bergelar SE, selanjutnya harus melalui ujian negara akuntansi (UNA)
Dasar & Lanjut di PPA PTN untuk mendapat gelar Ak.
Tahun 2000 dst
Semua lulusan dari PT mendapat gelar SE, selanjutnya harus
mengikuti PPAK suatu PT atau di IAI untuk mendapatkan gelar “BAP”
bersertifikat akuntan publik.
Accounting is a body of Knowledge
 Atap: Users
 Dinding: 5 lapis
Harta/aktiva, Hutang
Modal, Pendapatan
Beban
 Pondasi: 12 Prinsip /
Standar / Asas
Akuntansi
Ilutration
Going Concern & Business Entity Principles
Accounting Equation (Lucca Facioli)
Assets = Capital
Assets = Liabilities + Owner Equities
Harta = Utang + Modal pemilik
Business Interuption / Mismanagement
Bancrupt (Legal)
H – U = M (True)
H – M = U (False)
Ilutration
Going Concern & Business Entity Principles
Accounting Equation (Lucca Facioli)
Assets = Capital
Assets = Liabilities + Owner Equities
Harta = Utang + Modal pemilik
Business Interuption / Mismanagement
Bancrupt (Legal)
H – U = M (True)
H – M = U (False)
Accounting Fields
Financial Accounting
Basic/Principle
Intermediate
Advanced
Theory Acc
Forensic
Management Accounting
Cost Acc
Basic Mgt Acc
Advanced Mgt Acc
ABC/ABM
BSC, etc.
Auditing: Financial,
Management, Fraud,
Comphrehensif
AIS (& Business
inteligent: ERP, SAP,
CRM, etc), Tax.
Accounting Scope  Double Entry



Micro
- Commercial Accounting (Business entity)
- Profitary entity (Private sectors)
- Fund Accounting / Not to Profit entity
- Government Acc (Government & Public
sectors)
- Fiduciary Acc (organisasi nirlaba)
- Syahriah acc (Islamic Acc)
Macro
- Socio Economic Accounting
- Balance of Payment
Cross Border  International Accounting
Accounting is a Business language for
Business entity & Stake holders
Top
Middle
Lower
Others
Management
Creditors
Creditors
Business
Entity
Suppliers/
Vendors
Buyers/
Customers
Government
Type of Information
Information
Nonquantitative
Information
Quantitative
Information
Accounting
Information
Operating
Information
Financial
Accounting
Nonaccounting
Information
Management
Accounting
Tax
Accountng
Dokumen Sumber
(Faktur-Faktur
Transaksi)
Jurnal
Buku
Harian
Posting
Buku
Besar
Jurnal:
Penyesuaian
Penutup
Pembalik
Neraca
Lajur
Ringkas
Siklus Akuntansi Keuangan
Buku
Pembantu
Laporan Keuangan
(Neraca, Lap R/L, Lap
Arus Kas, dll)
Gambar 5
Generate
reports
Collect
data
Managerial
decision
makers
Process
data
Data
base
Apply
decision
models
Dokumen
Dokumen
Dasar
Dasar
Analisis dan perekaman transaksi
Penjurnalan
Jurnal
Jurnal
Posting
Buku
Buku
Besar
Besar
Rekonsiliasi
Penyesuaian
Neraca
Neraca
Saldo
Saldo
Neraca Saldo
Neraca
Saldo
Setelah
Setelah
Penyesuaian
Penyesuaian
Pelaporan
Laporan
Laporan
Keuangan
Keuangan
Laporan
Keuangan
Fiskal
Rekonsiliasi Penyusunan Laporan Keuangan Fiskal
PERUSAHAAN PERSEROAN (PERSERO)
PT ANEKA TAMBANG Tbk DAN ANAK PERUSAHAAN
LAPORAN LABA RUGI KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal
31 Desember 2007
Dengan Angka Perbandingan untuk Tahun 2006
(Disajikan dalam ribuan rupiah, kecuali laba bersih per saham)
PERUSAHAAN PERSEROAN (PERSERO)
PT ANEKA TAMBANG Tbk DAN ANAK PERUSAHAAN
LAPORAN LABA RUGI KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal
31 Desember 2007
Dengan Angka Perbandingan untuk Tahun 2006
(Disajikan dalam ribuan rupiah, kecuali laba bersih per saham)
LAPORAN KEUANGAN
TALENTA Comp
NERACA
Per 28 Pebruari 2002
AKTIVA (Rp)
AKTIVA LANCAR
Kas
Piutang Usaha
63.650.000
3.000.000
Supplies Bengkel
1.000.000
Supplies Kantor
Total Aktiva Lancar
AKTIVA TETAP
Bangunan
Ak. Dep. Bangunan
Mesin
Ak. Dep. Mesin
Peralatan Bengkel
Ak. Dep. Prt Bengkel
Total Aktiva Tetap
Total Aktiva
PASIVA (Rp)
500.000
68.150.000
90.000.000
1.500.000
45.000.000
750.000
50.000.000
1.666.667
88.500.000
HUTANG
Hutang Usaha
Pdt Diterima Dimuka
Total Hutang
42.000.000
MODAL
Modal Tanti
Modal Lenny
Modal Tanto
90.000.000
75.000.000
50.000.000
Laba (Rugi) Sekarang
Total Modal
32.000.000
10.000.000
(7.766.667)
207.233.333
44.250.000
48.333.333
181.083.333
249.233.333
Total Pasiva
249.233.333
TA
LENTA Com
p
Laporan Laba Rugi
Periode 10 Jan
u
ari sam
pai den
gan 28 Pebru
ari 2002
KETERA
NGA
N
PEN
DAPATAN
Pendapatan Softw
are
Pendapatan Serv
ice
Pendapatan Training
JUMLA
H (Rp)
1.000.000
1.000.000
3.000.000
Total Pendapatan
5.000.000
BIAYA OPERASION
AL
Gaji
Supplies Bengkel
3.000.000
4.000.000
Supplies Kantor
1.500.000
Biaya Telepon
Biaya Listrik
Depresiasi Bangunan
200.000
150.000
1.500.000
Depresiasi M
esin
Depresiasi Peralatan Bengkel
Total Biaya
Laba (Rugi) Operasi
750.000
1.666.667
12.766.667
(7.766.667)
Paket Program Akuntansi
Asing (Import) :
Value Plus
ACCPAC
DacEasy Accounting
Instance Accounting
MYOB Accounting
Master Accounting
Pacioli
Peachtree
Quick Book Pro
Quick Deluxe
Simple Bussines Accounting
USB Accounting Package
SAP
dll
Lokal :
Zahir Computer
AbiPro
Accurate 2000
AccountPro
dll
Economic Era & New Business Models
 Economic Era:
- Stone  Barter Exchange
- Classic  Traditional
- Modern  Merchants & Banking (Plastic money, card, debit)
- Digital  Virtual market (Amazon.com, ect)
 Business
– Retail & trading
– Manufacturing
– Service industry
– Media
Computer Aided
Manufacturing
New [smart?] Devices
E-commerce
ACCOUNTING CARIERS
Profesi
• Akuntan Publik
• Analist Sistem Informasi Akuntansi
• Akuntan Manajemen
• Akuntan Pemerintahan (Pajak)
• Akuntan Pendidik
• Manajer Keuangan
• Auditor Forensik
• Corporate Secretary
• Wirausaha
Di berbagai bidang industri/usaha dan jenis organisasi
Pasar Kerja
I. Lokal (Dalam Negeri)
• Kantor Akuntan Publik (KAP)
- DKI Jakarta : 241 KAP & 164 KAP di BEJ
- Diluar DKI Jakarta : 441 KAP
- Rata-rata dibutuhkan 1000 Akuntan / Tahun.
• Akuntan Manajemen dan Controllership
- Rata-rata dibutuhkan 1000 Akuntan / Tahun
• Akuntan Pemerintahan (Pajak) / Comptoller
- Depkeu : Badan Pemeriksa Keuangan dan Pembangunan
(BPKP) dan Badan Pemeriksa Keuangan (BPK), Bawasda di
tiap-tiap provinsi di Indonesia
- KPK dan BI, etc
Pasar Kerja
- BI dan Dep. Lainnya
- Rata-rata dibutuhkan > 2.000 / Tahun
• Akuntan Pendidik
- Di PTN maupun di PTS
• Manajer Keuangan
- Rata-rata dibutuhkan > 2.000 / Tahun
• Corporate Secretary
- Rata-rata dibutuhkan 100 / Tahun
• Analist SIA
- Rata-rata dibutuhkan 2.000 analist / Tahun
(Sumber: IAI, Depkeu, Depnaker & Deperindag; 2008)
Pasar Kerja
II. Internasional (Luar Negeri)
- Arab Saudi & Timur Tengah, Rata-rata 2000 /
tahun
- Singapore, Rata-rata 2000 / tahun
- Uni Eropa, Rata-rata 5000 / tahun
- USA, Rata-rata 10.000 / tahun
- Jepang, Hongkong, dll. Rata-rata 5000 / tahun
(Sumber: World Bank, Ford Foundation, JICA, EU; 2008)
DESKRIPSI KARIR S1 AKUNTANSI
NO
PROFESI
BIDANG PEKERJAAN
1 Akuntan Pendidik
Dosen/Periset
2 Akuntan Publik
Auditor Eksternal/Publik
Auditor Pemerintah/Comtroller (Internal & Eksternal)
3
Akuntan Pemerintah & Pajak
Pemeriksa pajak
Internal auditor/Controller
Manajer keuangan/investasi/manajemen risiko
4
Akuntan Manajemen (Perusahaan)
Staf akuntansi dan pajak
Analyst Keuangan & Kredit/Pembiayaan
5
Analyst
Analyist Sistem Inf ormasi (Akuntansi)
Auditor SIA/Teknologi Inf ormasi/TSI
Auditor Forensik
Auditor Lingkungan (Amdal)
6
Auditor Specialist
Project Due Dilegent
Corporate Secretary
Counsultant
Quality Control
Jurnalis
Entreprener/Wirasw asta
Administrasi
7
KOMPETENSI& Skill
ORGANISASI/INSTITUSI
Akuntansi Plus
English Komputer
Statistik/Metode Riset
jenjang
Institusi Pendidikan & Lembaga Riset
Teori Akuntansi
√
MS office(Words, excell. Access), Internet, SPSS/SEM
√
S1
Big 5 KAP & MK
Akuntansi Keuangan, SIA & Auditing
√
MS Office, SAP, ACL, GAS, IDEA, Internet
√
S1
BPK & BPKP
Akuntansi Dana/Sektor Publik
√
MS Office, Value +, GAS, Internet
S1
Lembaga Pemerintah (Departemen & Non Dep, Bappenas)
Budget, Auditng
√
MS Office, SAP, Value +, DEA, GL, MRP, CAD/CAM
S1
Akuntansi Manajemen/Biaya
√
ERP, CNC, Internet
s1&D3
Budgeting, finance
√
MS Office, SAP, ACL, GAS, IDEA, Internet
√
D3
√
MS Office, SAP, ACL, GAS, IDEA, Internet
√
D3
√
S1
BUMN, Perusahaan swasta, Organisasi Nirlaba
Bank/Asuransi, Modal ventura, dll), Bursa efek
Akuntansi keuangan & Finance
√
MS Office, Internet
Divisi SI/TI/TSI setiap jenis institusi
Sistem informasi akuntansi (SIA)
√
MS Office, SAP, Internet & Jarkom
S1
KAP bidang TI (Accentura, Auditindo, dll)
SIA & Audit TSI
√
MS Office, SAP, ACL, GAS,Internet & Jarkom
S1
KAP, Kepolisian, Mahkamah Agung
Audit Fraud & Forensic, Hukum/UU
√
MS Office, Internet & Jarkom
S1
LSM, KAP, World Bank, Organisasi pemerintah, ADB
Akuntansi hijau/lingkungan & UU
√
MS Office & Internet
S1
Idem
Akun Sosial ek. & Hukum/UU
√
Idem
S1
Perusahaan yang sudah Tbk (Go public)
Ak., Teori Organisasi, UU& Komunikasi Bisnis
√
Idem
S1
Konsultan swasta, Staff ahli di organisasi pemerintah
Akuntansi & Kebijakan publik
√
MS Office, Internet
√
s1&D3
Perusahaan swasta, Superyor/SGS International
Manajemen produksi/mutu
√
MRP, CAM, SPSS/SAS/Lisrell
√
s1&D3
Perusahaan media pers
Akuntansi/ riset akuntansi & komunikasi bisnis
√
MS Office, Pagemaker, CAD & Internet
S1
Pemilik dan pengelola perusahaan sendiri
Akuntansi & kewirausahaan
√
MS Office & Internet
s1&D3
di Setiap jenis institusi/organisasi
Akuntansi keuangan, akuntansi biaya & pajak
√
Idem
D3
organisasi politik
Akuntansi & sospol
√
Idem
S1
ABRI dan POLRI
Akuntansi Manajemen strategis
√
Idem
D3
BIG FIVE Accountant Office in the world
http://www.kpmg.com
“K” stands for Klynveld. Piet Klynveld was the founder of the Dutch accounting firm Klynveld
Kraayenhof & Co., now KPMG in the Netherlands which was founded in 1917. In 1979
Klynveld joined forces with Deutsche Treuhand-Gesellschaft and the international
professional firm McLintock Main Lafrentz to form Klynveld Main Goerdeler (KMG).
“P” is for Peat. William Barclay Peat founded the accounting firm William Barclay Peat & Co.
in London in 1870.
“M” stands for Marwick. James Marwick founded the accounting firm Marwick Mitchell & Co.
with Roger Mitchell in New York City in 1897. In 1911 William Barclay Peat & Co. and
Marwick Mitchell & Co. joined forces to form Peat Marwick Mitchell & Co. later to become
Peat Marwick International (PMI).
“G” is for Goerdeler. Dr. Reinhard Goerdeler was for many years chairman of Deutsche
Treuhand-Gesellschaft and later chairman of KMG. He is credited with laying much of the
groundwork for the KPMG merger. In 1987 PMI and KMG embarked upon the accounting
profession's first mega-merger and formed KPMG.
BIG FIVE Accountant Office in the world
http://www.ey.com
Two people. One vision.
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It has taken the bold leadership and countless contributions of people around the world to form the leading global organization Ernst & Young is
today. Our roots go back to the 19th century and our founders Arthur Young (1863-1948) and Alwin C Ernst (1881-1948).
Arthur Young was born in Glasgow, Scotland. He graduated in law, but became interested in banking and investment. In 1890, he moved to the US to
pursue his career in accounting. In 1906, he formed an accounting firm, Arthur Young & Company, with his brother Stanley.
Alwin C Ernst was born in Cleveland, USA. After leaving school he worked as a bookkeeper. Then, in 1903, he and his brother Theodore started
Ernst & Ernst, a small public accounting firm.
Both Arthur Young and AC Ernst were innovators and appreciated the importance of quality in their work. Ernst pioneered the idea that accounting
information could be used to make business decisions and make a difference to clients’ organizations. He inspired his people to deliver better service
to clients. Young also positioned himself as a business advisor as much as an accountant. In 1920, Ernst & Ernst’s operating philosophy stated: “The
success of Ernst & Ernst depends wholly upon the character, ability and industry of the men and women who make up the organization.” Young
supported the development of professionals. In the 1920s he originated a staff school and, in the 1930s, the firm was the first to recruit from university
campuses, also quick to enter the global marketplace. As early as 1924, they allied with prominent British firms: Young with Broads Paterson & Co
and Ernst with Whinney Smith & Whinney. These alliances were the first of many for both firms, which opened offices around the world to service
their international clients.
AC Ernst and Arthur Young never met in life, but died within days of each other in 1948. However their philosophies lived on and, in 1989, were
brought together when the firms they started combined to create Ernst & Young. The new organization quickly positioned itself on the leading edge of
rapid globalization, new business technologies and continuous business change.
AC Ernst and Arthur Young would surely be proud of the result — a global organization of 130,000 people sharing their ideals and passion to help
clients improve their businesses around the globe.
BIG FIVE Accountant Office in the world
htt/www.deloitte.com  Deloitte, Touch & Tohmatsu
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History of Deloitte
It has been more than 150 years since William Welch Deloitte opened his own accountancy office across the street from Bankruptcy Court on
Basinghall Street in London. Learn all about the history of Deloitte from the timeline below:1800 –
1833 At the age of 15, William Welch Deloitte becomes an assistant to the Official Assignee at the Bankruptcy Court in the City of London. This was
the ideal apprenticeship at that time for a young man with an interest in the rapidly developing field of public accounting.
1845 Deloitte opens his own accountancy office opposite the Bankruptcy Court on Basinghall Street, London.
1849 In connection with the accounts of the Great Western Railway, W.W. Deloitte becomes the first person ever appointed as an independent
auditor. Deloitte makes his reputation in particular through his work in the railroad industry — the "Web" of its day. During the 1850s and 1860s, he
develops the system for keeping railway accounts, subsequently adopted as the industry standard, that protected investors from mismanagement of
funds. He also develops a system of account-keeping for hotels that was universally adopted by large hotels in Great Britain and overseas.
1854 Royal Charter is granted to the Society of Accountants in Edinburgh, the first organized body of public accountants in the world. Among its
founders was Alexander Thomas Niven, under whose tutelage George A. Touche would qualify as an accountant in Edinburgh 29 years later, before
setting off for London to practice his profession.
1857 Deloitte accepts his first partner, Thomas Greenwood, who contributed £800 in capital. The firm becomes known as Deloitte & Greenwood.
1867 The Railway Companies Act lays down the auditor's duties and responsibilities. A statutory form of railway accounts was prescribed in 1868,
and it is believed that Deloitte played a major part in designing the form and contents of such accounts — probably the first prescribed form of
accounts in the modern sense.
1869 Admission to the partnership (at age 24) of John George Griffith, who exercised a major influence on the growth of the firm until his retirement
in 1902. For this entire period, the firm is known as Deloitte, Dever, Griffiths & Co.
1880 Royal Charter issued incorporating the Institute of Chartered Accountants in England and Wales, with W.W. Deloitte, Henry Dever, and John
Griffiths among the founding members. Philip S. Ross co-founds North America's first accounting society.
1880 First overseas Deloitte office opens in New York. Branches of this New York outpost are subsequently established in Cincinnati (1905),
Chicago and Montreal (1912), Boston (1930), and Los Angeles (1945).
1893 Charles Waldo Haskins and Elijah Watt Sells meet in Washington, D.C. while working for the Dockery Commission of the U.S. Congress,
which was undertaking the first comprehensive revision of the federal government's accounting practices since the time of George Washington. Two
years later, they form a partnership — Haskins & Sells — based in New York City.
1897 Retirement of William Welch Deloitte.
1898 George Touche establishes his own firm in London.
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1900 George Touche and John Ballantine Niven form Touche, Niven & Co. in New York. At that time, there were fewer than 500 certified public
accountants in the U.S. Staff complement of Deloitte reaches 80 persons. Fees that year total £41,193.
1901 Haskins & Sells opens first regional office in Chicago and first overseas office in London.
1902 For the first time, a "lady typist" (sic) is engaged by the London office of Deloitte.
1905 Deloitte, Dever, Griffiths & Co. becomes Deloitte, Plender, Griffiths & Company. In the Hughes insurance investigation, which rocked the
financial world and led to comprehensive revisions in the accounting methods of life insurance companies, Deloitte's New York office collaborates for
the first time with the firm of Haskins & Sells.
1911 Firm of George A. Touche & Co. is established in Canada.
1917 George Touche is knighted by George V. Three years later, he is made a baronet of the United Kingdom.
1925 Two of our U.K. and U.S. predecessor practices form a co-partnership in several countries under the name Deloitte, Plender, Haskins & Sells.
1933 Congressional testimony by Haskins & Sells Managing Partner Arthur Hazleton Carter is instrumental in promoting the establishment of the
SEC, as well as the requirement that public accountants audit the financial statements of all publicly traded companies.
1947 George Bailey & Co. is formed. Merges with Allen R. Smart & Co. and Touche, Niven & Co. to become Touche, Niven, Bailey & Smart. The
first partners' meeting, held in Highland Park, Illinois, is attended by the firm's 33 partners. Net service revenues for the first year are US$3.6 million.
1952 Nobuzo Tohmatsu qualifies as a certified public accountant in Japan and becomes a partner in a foreign-affiliated accounting firm.
1952 Agreement reached to merge the businesses of Deloitte, Plender, Griffiths & Company and Haskins & Sells in the U.S., under the name
Deloitte Haskins & Sells.
1960 Touche, Niven, Bailey & Smart merges with George Touche & Co. (Britain) and Ross, Touche & Co. (Canada) to form Touche, Ross, Bailey &
Smart.
1961 Issuance of American Depositary Receipts in New York by Sony and Toshiba — the first Japanese companies to sell their securities in the
U.S.
1965 Fraudulent bankruptcy of the Sanyo Special Steel Company leads to changes in Japan's Certified Public Accountant Law to provide for the
formation of audit corporations similar to accounting partnerships in the U.S. and elsewhere.
1968 Under the leadership of Nobuzo Tohmatsu, Founding Partner, Tohmatsu Awoki & Co. (later Tohmatsu & Co.) starts operations with 10
partners and staff in Tokyo and smaller, loosely affiliated practices in four other Japanese cities. By 1989, the firm has 800 people in its Tokyo office
alone, and a network of other offices throughout Japan, as well as Japanese professionals on assignment in Touche Ross offices around the world.
1969 Adoption of the name Touche Ross & Co., at the conclusion of a decade during which mergers were completed with more than 50 other firms
in the U.S. and formal associations created with national firms in 55 countries.
1972 Touche Ross Chairman Robert Trueblood chairs a committee that leads to the establishment of the Financial Accounting Standards Board —
the FASB.
1975 Formal agreement is signed by which Tohmatsu Awoki & Co. become part of the Touche Ross International network.
1978 The name Deloitte Haskins & Sells is adopted.
1985 Creation of the Office of the Chairman Program (now the Global Strategic Clients Program).
1990 Merger that creates Deloitte & Touche.
1993 International firm is named Deloitte Touche Tohmatsu.
1996 Deloitte & Touche Eastern Europe divided into two organizations — Deloitte & Touche Central Europe and Deloitte & Touche CIS.
1997 Deloitte & Touche Central America is established.
2000 Deloitte Touche Tohmatsu became a founding member of the United Nations Global Compact, which seeks to promote responsible global
citizenship by advancing universal values in business operations around the world.
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2002 Deloitte Touche Tohmatsu’s global revenues were US$12.5 billion.
2003 A decision to not separate Deloitte Consulting allows Deloitte Touche Tohmatsu to maintain its wide and deep range
of multidisciplinary capabilities.
2003 On June 1, William G. Parrett is named Chief Executive Officer of Deloitte Touche Tohmatsu. Parrett joined the
organization in 1967, and became a partner in 1977.
2003 On October 1, Deloitte Touche Tohmatsu records its 10th consecutive year of annual growth, with combined
worldwide revenues from its member firms totaling US$15.1 billion. Additionally, the global organization announces the
launch of the new brand name “Deloitte.” The change means that the firms known in various national and global markets as
Deloitte Touche Tohmatsu and Deloitte & Touche, while retaining their local legal names, will now be known by the brand
“Deloitte.”
2005 On August 29, William Parrett, CEO Deloitte Touche Tohmatsu, announces the name of a strengthened Korean
Deloitte member firm—Deloitte Anjin LLC, the result of a transaction between Deloitte Hana and Anjin LLC.
2005 On September 1, Deloitte Touche Tohmatsu China merges with Pan-China Schinda, the second merger in the
Mainland that year following a deal with Beijing Pan-China CPA Ltd.
2005 On December 19, Deloitte Touche Tohmatsu records its 12th consecutive year of annual growth, with combined
worldwide revenues from its member firms totaling US$18.2 billion, a 10.9 percent increase over 2004 revenues of US16.4
billion.
2006 Deloitte Touche Tohmatsu announces aggregate revenues of more than US$20 billion in the fiscal year ending 31
May 2006, an increase of 10 percent over 2005. It is the fourth consecutive year of double-digit revenue growth and the
13th consecutive year of continued growth.
2007 On June 1, James H. Quigley is named Chief Executive Officer of Deloitte Touche Tohmatsu, succeeding
William G. Parrett. In addition, John P. Connolly is named the new Chairman of the Board of DTT, succeeding Piet
Hoogendoorn.
2007 Deloitte Touche Tohmatsu announces aggregate revenues of US$23.1 billion in the fiscal year ending 31 May 2007,
an increase of 15.5 percent over 2006. It is the fifth consecutive year of double-digit revenue growth and the 14th
consecutive year of continued growth.
BIG FIVE Accountant Office in the world
http://www.pwc.com  pricewater house & cooper
http://www.andersen.com--> Supreme court USA
Certified Public Accounting
Partnership
Independent
Auditor
Partner
Manager Head
Manager
Supervisor
Akuntan
Senior 1
Senior 2
Junior
Junior
Junior
Financial Carrier
Board of Directors
Chairman of the Board and
Chief Executive Officer (CEO)
President and Chief
Operating Officer (COO)
Vice President and
Chief Financial Officer (CFO)
Treasurer
Controller
Cash Manager
Credit Manager
Tax Manager
Cost Accounting
Capital Expenditures
Financial Planning
Financial Accounting
Data Processing
Current Issues:
Getting connected / virtual free market
Etika
Pertanyaan provokatif yang mendasar:
“Apa para akuntan telah bekerja tidak saja dengan kepala, tetapi juga
dnegan hati? Apakah pisau kompetensi akuntansi yang dimiliki
akuntan dipergunakan untuk membedah pasien yang sakit dan ia
hanya sembuh oleh pisau akuntan? Apakah akuntan bekerja
sebagai seorang ahli akuntansi saja, atau sekaligus sebagai
manusia yang berjalan dengan Ketaqwaan Illahi, kemampuannya
digunakan setinggi-tingginya untuk memuliakanNYA?.
Pertanyaan ini dipicu oleh hebohnya kasus jagat akuntansi yaitu
creative accounting yang bertendensi white colar crime berupa
skandal perusahaan besar, seperti Enron, Global crossing, Xerox,
sampai WorldCom, di Negara paling maju SAK nya, USA. DSAK
dan Bapepam sangat kompeten untuk memberi masukan kepada
IASB, bahwa kitab suci seperti Al-qur’an atau pemeo dapat juga
dijadikan kerangka dasar penyusunan SAK (Ediraras, 2004).
Current Issues:
Getting connected / virtual free market
Current Issues:
Getting connected / virtual free market Convergency
Accounting Standard
Triple Entry
Elements of TBL Reporting
Real Time / Electronic Auditing
So It’s a must to think in english not only speak,
To enhance our knowledge & skill continues,
And be carefull with your heart and use it.
Dr = Cr
Dunia = Akherat
Joint w/ Ikatan Mhs Akuntansi, AISEC, dll
 Watch movie: Wall street – black Monday
Children of silk road – economic scarcity;
Conspiracy of fools – enron scandal;
Good will hunting & Crouching tiger hidden dragon – motivation.
Reading Book: Buku Pedoman UG mhs baru,
Rich dad rich son, money Talk, etc
 Misalnya surat Al Baqarah 282 dapat ditafsirkan bahwa “setiap umat yang
beriman yang bermuamalah, dalam berjual beli, utang piutang, sewa menyewa
dan sebagainya, hendaknya ditulis/dicatat secara hitam putih sehingga tidak
menimbulkan masalah dibelakang hari”.
 Atau epik Abu Nawas pada zaman kerajaan Harun Al Rasyid, dimana keadaan
saat itu digambarkan bahwa umumnya para pejabat Negara kara raya tetapi
rakyatnya miskin jelata. Suatu hari raja merenung apa yang terjadi dan
bagaimana mengatasinya, maka ia mengundang wakil dari rakyat jelata yaitu
Abu Nawas untuk hadir pada rapat kerajaan. Abu Nawas diminta raja untuk
mengganti pakaian kumalnya dan dekil dengan pakaian yang pantas, kecuali
topi nya karena permintaan si Abu. Si Abu usul kepada Raja untuk menguji
kejujuran para pejabatnya dalam mengelola kekayaan Negara. Caranya yaitu
masing-masing pejabat harus melihat ke dalam topinya. Jika ia melihat surga
berarti ia jujur. Setelah diuji, semua pejabat mengatakan bahwa mereka melihat
surga di topi Abu Nawas. Tiba giliran sang Raja, beliau tidak melihat apa-apa,
kecuali mencium bau tidak sedap dari topi si Abu. Penjelasan para pejabatnya
adalah mereka takut dinilai tidak jujur jika tidak melihat surga. Akhirnya Raja
memecat semua pejabatnya karena tidak jujur dan korup.
Informasi
Situs Gunadarma
http://gunadarma.ac.id
Jurusan Akuntansi
http://fe.gunadarma.ac.id/akuntansi
Perpustakaan
http://library.gunadarma.ac.id
Career Center
http://career.gunadarma.ac.id
Thank you falks!
and……
Any Questions
Happy Study
Be A nice student
Get good carier