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Modul ke:
Fakultas
Program Studi
FakultasEkonomi dan
Bisnis
Program StudiManajemen- S1
Helsinawati, SE, MM
PENGANTAR AKUNTANSI
Pokok Bahasan Modul- Nature of a Business, the Role of Accounting in
Business, Type of Business, General Purpose FinancialStatement, IASB and IFRS
www.mercubuana.ac.id
Content
• Nature of a business• Type of Business• The role of accounting in business• General purpose financial statement• IASB, IFRS and FAI
Learning Objective
• Student are able to understand nature of a business, type of business, role of accounting in business, opportunities for accountant, GAAP
Nature of Business and AccountingPengantar AkuntansiPokok Bahasan Modul dari Pertemuan
Introduction
A business is an organization in which resource inputs are processed and assembled to provide goods or services outputs to customers
The objective of most businesses is to earn a profit. Profit is the difference between the amounts received from customers for goods or services and the amounts paid for the inputs used to provide the goods or services.
Type of Business
Service Business
Product
Disney EntertainmentDelta Air Lines TransportationMarriott Hotels Hospitality and lodgingMerrill Lynch Financial adviceSprint Telecommunication
Type of Business
Merchandising Business
Product
Wal-Mart General merchandiseToys “R” Us ToysCircuit City Consumer electronicsLands’ End ApparelAmazon.com Internet books, music, video
retailer
Type of Business
Manufacturing Business
Product
General Motors Cars, trucks, vansIntel Computer chipsBoeing Jet aircraftNike Athletic shoes and apparelCoca-Cola BeveragesSony Stereos and television
Role of Acocunting in BusinessPengantar AkuntansiPokok Bahasan Modul dari Pertemuan
Definition
The role of accounting in business is to provide information for managers to use in
operating the business. In additional, accounting provides information to other
users in assessing the economic performance and condition of the business.
Definition
→ The process by which accounting providesinformation to users is as follows:– Identify users.– Assess users’ information needs.– Design the accounting information system to meet
users’ needs.– Record economic data about business activities and
events.– Prepare accounting reports for users.
The Process of Providing Information
2Assess users’ informational needs.
UsersInternal:Owners, managers, employees
External:Customers, creditors, government
1 Identify Users.
The Process of Providing Information
Accounting Information
System
Design the accounting information system to meet users’ needs.
34Record economic data about business activities and events.
The Process of Providing Information
5Prepare accounting reports for users.
STAKEHOLDERSInternal:Owners, managers, employees
External:Customers, creditors, government
Accounting Information
System
Managerial Accounting
The area of accounting that provides internalusers with information is called managerialaccounting.The objective of managerial accounting is toprovide relevant and timely information formanagers’ and employees’ decision‐makingneeds.
Financial Accounting
The area of accounting that provides externalusers with information is called financialaccounting.The objective of financial accounting is toprovide relevant and timely information for thedecision‐making needs of users outside of thebusiness.
General Accepted Accounting Principles (GAAP)Pengantar AkuntansiPokok Bahasan Modul dari Pertemuan
General Accepted Accounting Principles (GAAP)
• Financial accountants follow generally acceptedaccounting principles (GAAP) in preparingreports.
• Within the U.S., the Financial AccountingStandards Board (FASB) has the primaryresponsibility for developing accountingprinciples.
General Accepted Accounting Principles (GAAP)
The Securities and Exchange Commission (SEC),an agency of the U.S. government, has authorityover the accounting and financial disclosures forcompanies whose shares of ownership (stock) aretraded and sold to the public.
Many countries outside the United States usegenerally accepted accounting principles adoptedby the International Accounting Standards Board(IASB).
Daftar Pustaka
Reeve et.al, 2012, Principal of Accounting IndonesiaAdaption, Salemba Empat : Jakarta
Reeve et.al, 2014, Principle of Financial Accountingwith Conceptual Emphasis on IFRS, CengageLearning Asia Pte Ltd
Warren et al., 2015 Financial Accounting 14e, CengageLearning Asia Pte Ltd
Terima KasihHelsinawati, SE, MM