Dasar Akuntansi
oleh
Dr. Imam Subaweh, SE., Ak. MM
Types of Information
Information
Nonquantitative
Information
Quantitative
Information
Accounting
Information
Operating
Information
Financial
Accounting
Nonaccounting
Information
Management
Accounting
The Nature and Purpose of
Accounting
Tax
Accountng
11
14
Pengiriman
31
Gudang
Penerimaan
22
19
7
24
Pembelian
13
12
20
1
8
Pesanan
Penjualan
Pelanggan
17
Pemasok
21
23
Produksi
2
18
3
25
10
16
15
4
27
Penagihan
9
Jadwal
Produksi
5
28
Karyawan
6
29
1. Order
2. Pemberitahuan
3. Memo Penagihan
4. Faktur
5. Nota Pengiriman Faktur
6. Pernyataan
7. Order Pengiriman
8. Order Produksi
Piutang
Dagang
Utang
Dagang
Penggajian
Akuntansi
30
9. Order Produksi (jika perlu)
10. Order Pengiriman
11. Barang Akan Dikirim
12. Barang Jadi
13. Order Produksi (jika perlu)
14. Barang untuk Pelanggan
15. Jadwal Produksi
16. Status Produksi
17. Permohonan Pembelian
18. Laporan Tenaga Kerja
19. Nota Pengiriman
20. Order Pembelian
21. Nota Pembelian
22. Barang Dagangan
23. Faktur
24. Voucher Penerimaan
The Nature and Purpose of
Accounting
Aliran
Transaksi
Perusahaan
Manufaktur
26
25. Pembayaran
26. Catatan Pembayaran
27. Cek Pembayaran, dll
28. Catatan Pembayaran Karyawan
29. Nota Pengiriman Uang (pelanggan)
30. Penerimaan Kas
31. Barang Dibeli
Operating Information
Information that is required to conduct an organization’s
day - to - day activities
Financial Accounting Information
Financial accounting information is intended both for
managers and also for use of parties external to the
organization, including shareholders, banks and the
creditors, government agencies, investment advisers, and
the general public
Management Accounting Information
Information that is used in management function
The Nature and Purpose of
Accounting
The component Information System
Information System,
Transaction
data
MIS
Marketing
information
system
Financial
information
system
Human
resources
information
system
Production
information
system
NonTransaction
data
Expert
system
Decision
support
system
AIS
Managerial
accounting
system
Executive
information
system
The Nature and Purpose of
Accounting
Financial
accounting
system
Stock
holders,
customers,
suppliers,
and other
external
users
Managers
and other
internal
users
Financial
Accounting Cycle
Transcribe
data into
journal
Classify
and
code data
Post data
to ledger
Journal
Chart
of
accounts
Ledger
List account
balance in
trial balance
Cash Flow
Trial
Balance
Income
Statement
Source
document
Balance
Sheets
Capture
and record
data
Repeat
Financial
Statements
The Nature and Purpose of
Accounting
Summarize
in financial
statements
Managerial
Accounting Cycle
Generate
reports
Collect
data
Managerial
decision
makers
Process
data
Data
base
Apply
decision
models
The Nature and Purpose of
Accounting
Activities of Management and Related Accounting Report
Accounting Report
Budget
Cost Analysis
Manufacturing Cost Report
Management Activities
Planning
Operating
Controlling
The Nature and Purpose of
Accounting
F
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Definition of Accounting
Accounting is the art of recording, classifying, and
summarizing in a significant manner and in terms
of money, transactions an events which are, in part
at least, of financial character, and interpreting the
results thereof. Paul Grady, “Inventory of Generally Accepted Accounting Principles for
Business Enterprises,” Accounting Research Study No. 7 (New York: AICPA, 1965), p. 2
Accounting is a service activity. Its function is to
provide quantitative information, primarily
financial in nature, about economic entities that is
intend to be useful in making economic decisions.
Accounting Principles Board, “ Basic Concepts and Accounting Principles Underlying Financial Statements of
Business Enterprises, “ APB Statement No. 4 (Yew York: AICPA, October, 1970), p. 9.
The Nature and Purpose of
Accounting