BAB 1 AKUN

GABRIELLA HARMIAN
MAGDALENA
1607511028

ACCOUNTING AND
BUSINESS
ENVIRONTMENT

ACCOUNTING AS
AN INFORMATION
SYSTEM
ACCOUNTING
DEFINITIONS:
USER OF
SERVICES
 PROCCES
OF THE
ACTIVITIES


ACCOUNTING

c PROFESSION:
 ACCOUNTIN
G INTERN
 PUBLIC
ACCOUNTIN
G

cACCOUNTING
FIELDS:
 ACCOUNTIN
G PUBLIC
 ACCOUNTIN
GINTERS

PILARS OF
ACCOUNTING

TYPES OF
BUSINESS
ORGANIZATION

ETHICS IN
FINANCIAL
REPORTING :
HONEST
BIHAVIOUR

INDIVIDUAL
BUSINESS
ENTITY

GENERAL
ACCEPTED
ACCOUNTING
PRINCIPLES:










THE
RELIABILITY
PRINCIPLE
(OBJECTIVITY)
PRINCIPLE OF
COST (REAL
COST)
ASSUMPTION:
ENTITY
CONCEPT
CONCEPT OF
BUSINESS
CONTINUITY
CONCEPT
STABLE
MONETARY

UNIT

JOINT
BUSINESS:
OWNED BY
TWO OR
MORE
ALLIED

ENTERPRISE
S COMPANY:
OWNED BY
SHAREHOL
DERS

BUSINESS
TRANSACTION

ECONOMIC
EVENT /

CONDITION
THAT AFFECT
THE
FINANCIAL
POSITION OF
THE ENTITY

ABSEN : 03

RELATION
BETWEEN ASSETS
AND THE SOURCE
OF ASSETS
ASSETS
COULD COME
FROM OWNER
OF THE
COMPANY
CALLED
CAPITAL OR

FROM
OUTSIDE
COMPANY
CALLED
LIABILITY

FINANCIAL
STATEMENT AND
ACCOUNTING
EQUATION

BALANCE
SHEETS:




ASSETS
LIABILITY
CAPITAL

(EQUITAS)

PROFIT /
LOSS
STATEMENT
OF CHANGES
IN CAPITAL:
THINGS THAT
LEAD TO
INCREASED
OR REDUCED
NUMBER OF
OWNER’S
CAPITAL.