Pengantar akuntansi bab 1

PENGANTAR AKUNTANSI

Mochammad AchsinDr., SE., SH., MM., M.Kn., M.Ec.Dev., Ak., CA., CPA

S-1 : Sarjana Ekonomi (Akuntansi) FEB UB (SE); S-1 : Sarjana Hukum (Pidana) FH UB (SH); S-2 : Magister Manajemen (Pemasaran) FEB UB (MM); S-2 : Magister Kenotariatan FH UB (M.Kn); S-2 : Magister Ekonomi Pembangunan FEB UGM (M.Ec.Dev); S-2 : Magister Psikologi Sosial UMM (M.Si); S-3 : Doktor Akuntansi (Forensic Accounting) - FEB UB (Dr); S-3 : Doktor Hukum (Legal Forensik Audit) - FH UB (Dr);

2

PENDIDIKAN FORMAL

Profesi • Dosen S-1, S-2, dan S-3 FEB Univ Brawijaya;• Ketua Institut (Asosiasi) Akuntan Publik Indonesia (IAPI);• Ketua Dewan Sertifikasi IAPI;• Wakil Ketua Komite Profesi Akuntan Publik (KPAP);• Ketua Dewan Kehormatan Himpunan Kurator dan

Pengurus Indonesia (HKPI);• Akuntan Publik pada Kantor Akuntan Publik (KAP) KBAA;• Penilai Publik pada Kantor Jasa Penilai Publik (KJPP)

ASR;

LITERATUR YANG DIPAKAI

• Accounting Principles- Jerry J Weygrandt, Donald E Kieso, Paul D Kimmel

• Pengantar Akuntansi- Al-Haryono Yusuf

• Akuntansi Pengantar - Suwardjono

• Literatur lain yang kalian suka, enak dibaca dan inspiratif

Kontrak Belajar• Setiap masuk kelas untuk pelajaran yang akan datang, mahasiswa

harus membuat resume dan pertanyaan-2 atas materi sebelumnya. Jika tidak membuat, maka mahasiswa dianggap tidak masuk kelas (di absensi akan dicoret seperti ketidakhadiran)...

• Yang bertanya dan/atau menjawab pertanyaan, dapat bonus nilai...• Maksimal, minggu ketiga seluruh mahasiswa, wajib membawa buku

literatur wajib, jika tidak membawa (baik alasan lupa membawa atau belum punya), maka mahsiswa dianggap tidak masuk kelas...

• Nilai akan terdiri dari sekumpulan: kehadiran, keaktifan di kelas, tugas perorangan, tugas kelompok, quiz, UTS, dan UAS...

• Mahasiswa tidak boleh telat (on time), jam masuk adalah jam 13::00, apapun alasannya...

• Ketua/wakil ketua kelas dan sekretaris, bertanggungjawab atas beroperasinya LCD dan semua instrumen proses belajar mengajar di kelas...

MATERI HARI INI:Accounting An Overview and Analysis

• The father of accounting?• Apa accounting itu? Mengapa ia diperlukan?• Laporan keuangan (Financial Statements)?• Apa standar akuntansi itu? Ada berapa macam

standar akuntansi itu? Mengapa ia diperlukan?• Apa saja profesi akuntansi itu?• Masyarakat Ekonomi Asean 2015• Ujian CPA di Indonesia

7

father of accounting – Lucca Paciolli• Fra Luca Bartolomeo de Pacioli was born in 1445 in Sansepolcro (Tuscany) , Italy• Dia menulis dalam salah satu bukunya, yang berisi: Summa de arithmetica, geometria,

proportioni et proportionalità, was published in Venice In 1497• He was also notable for including the first published description of the method of

bookkeeping that Venetian merchants used during the Italian Renaissance, known as the double-entry accounting system. The system he published included most of the accounting cycle as we know it today.

• He described the use of journals and ledgers, and warned that a person should not go to sleep at night until the debits equaled the credits. His ledger had accounts for assets (including receivables and inventories), liabilities, capital, income, and expenses — the account categories that are reported on an organization's balance sheet and income statemen respectively.

• He demonstrated year-end closing entries and proposed that a trial balance be used to prove a balanced ledger. He is widely considered the "Father of Accounting". Also, his treatise touches on a wide range of related topics from accounting ethics to cost accounting.

http://en.wikipedia.org/wiki/Sansepolcro

http://en.wikipedia.org/wiki/Double-entry_accounting_system

http://en.wikipedia.org/wiki/Balance_sheet

http://en.wikipedia.org/wiki/Income_statement

http://en.wikipedia.org/wiki/Income_statement

http://en.wikipedia.org/wiki/Trial_balance

http://en.wikipedia.org/wiki/Accounting_ethics

http://en.wikipedia.org/wiki/Cost_accounting

Chapter 1

Accounting in Action

Ethics in financial reporting

Accounting standards

Assumptions

What is Accounting?What is Accounting?

The Building Blocks of Accounting

The Building Blocks of Accounting

The Basic Accounting Equation

The Basic Accounting Equation

Using the Accounting Equation

Using the Accounting Equation

Financial StatementsFinancial Statements

Three activities

Who uses accounting data?

Assets

Liabilities

Equity

Transaction analysis

Summary of transactions

Income statement

Retained earnings statement

Statement of financial position

Statement of cash flows

Accounting in ActionAccounting in Action


SO 1 Explain what accounting is.

The purpose of accounting:(1) to identify, record, and communicate the economic events of an

(2) organization to

(3) interested users.

Three Activities


The accounting process includes the bookkeeping function.

Illustration 1-1The activities of theaccounting process

SO 1 Explain what accounting is.

Accounting process

Economic event (transactionsto its business)

identifying

recording

classifying

summarizing

reporting

Communicating economic event

Mengapa akuntansi diperlukan?Bahasa komunikasi bisnis (tool of management)

Sarana pertanggungjawaban pengelolaan keuangan (stewardship)

Alat pengambilan keputusan ekonomi bagi para pihak (stakes holders)

Pelaporan Keuangan (Financial statements)

Laporan laba rugi (Income statement)

•Bertemunya hasil dan pengorbanan (pendapatan dengan biaya)

Laporan perubahan modal (Owner’s equity statement)

•Perubahan modal akibat diraihnya laba atau dideritanya kerugian

Neraca (Balance Sheet) •Posisi aset (harta), hutang dan modal perusahaan

Laporan arus kas (cash flows statement)

•Perubahan penggunaan kas dalam perusahaan

Catatan atas laporan keuangan (Notes to financial statement)

•Disclosure (umum, kebijakan akuntansi, penjelasan atas pos laporan keuangan)

Management

Human Resources

Taxing Authorities

Labor Unions

Regulatory Agencies

Marketing

Finance

Investors

Creditors

SO 2 Identify the users and uses of accounting.

Customers

Internal Users

External Users


Who Uses Accounting Data

The users and uses of accounting information

Management for POAC

Investors (owners) – to buy, hold or sell

Creditors (suppliers and bankers) to evaluate granting credit or lending money

Common Questions Asked User

1. Can we afford to give our employees a pay raise?

Human Resources

2. Did the company earn a satisfactory income?

3. Should any product lines be eliminated?

4. Is cash sufficient to pay dividends to shareholders?

5. What price for our product will maximize net income?


SO 2 Identify the users and uses of accounting.

6. Will the company be able to pay its debts?

Investors

Management

Finance

Marketing

Creditors

Building blocks accounting

Ethics in financial reportingGenerally accepted accounting principlesassumptions

The Building Blocks of AccountingThe Building Blocks of Accounting

Ethics In Financial Reporting

SO 3 Understand why ethics is a fundamental business concept.

Standards of conduct by which one’s actions are judged as right or wrong,

honest or dishonest, fair or not fair, are Ethics.

Recent financial scandals include: Enron (USA),

Parmalat (ITA), Satyam Computer Services (IND), AIG

(USA), and others.

Effective financial reporting depends on sound ethical

behavior.

Ethics are the standards of conduct by which one's actions are judged as:

a. right or wrong.

b. honest or dishonest.

c. fair or not fair.

d. all of these options.

Ethics are the standards of conduct by which one's actions are judged as:

a. right or wrong.

b. honest or dishonest.

c. fair or not fair.

d. all of these options.

Review Question

SO 3 Understand why ethics is a fundamental business concept.Solution on notes page


International Financial Reporting Standards (IFRS)

SO 4 Explain accounting standards and the measurement principles.

Financial Accounting Standards Board (FASB)http://www.fasb.org/

International Accounting Standards Board (IASB)http://www.iasb.org/

Generally Accepted Accounting Principles (GAAP)


Accounting Standards

http://www.fasb.org/

http://www.iasb.org/

Cost Principle (Historical) – dictates that companies record

assets at their cost.

Issues:

Reported at cost when purchased and also over the time the

asset is held.

Cost easily verified, market value is often subjective.

Fair value information may be more useful.


Measurement Principles


Fair Value Principle – indicates that assets and liabilities should

be reported at fair value.

In determining which measurement principle to use, companies

weigh the factual nature of cost figures versus the relevance of

fair value.

Only in situations where assets are actively traded, such as

investment securities, is the fair value principle applied.


Measurement Principles


STANDARD AKUNTANSI & AUDITING

USA

GAAP

GAAS

Pilar Standar Akuntansi Keuangan INDONESIA

IFRS •International Financial Reporting Standards

ETAP •Entitas Tanpa Akuntabilitas Publik

SYARIAH •Standar Akuntansi Keuangan Syari’ah

NEGARA •Standar Akuntansi Pemerintah

Asumptions Monetary unit assumption

Economic entity asumption

Going concern asumption

Mathcing concept asumption

Monetary Unit Assumption – include in the accounting records

only transaction data that can be expressed in terms of money.

Economic Entity Assumption – requires that activities of the

entity be kept separate and distinct from the activities of its

owner and all other economic entities.

Proprietorship.

Partnership.

Corporation.

Forms of Business Ownership

Assumptions


SO 5 Explain the monetary unit assumption and the economic entity assumption.

Badan hukum, Badan Usaha & Non Badan Hukum/Usaha di Indonesia

Badan hukum

Perseroan Terbatas

Yayasan

Koperasi

Badan Hukum Milik Negara (BHMN)

AssetsAssets LiabilitiesLiabilities EquityEquity= +

Provides the underlying framework for recording and summarizing economic events.

Applies to all economic entities regardless of size.

The Basic Accounting EquationThe Basic Accounting Equation

SO 6 State the accounting equation, and define its components.

AssetsAssets



Resources a business owns.

Provide future services or benefits.

Cash, Inventory, Equipment, etc.

Assets

LiabilitiesLiabilities EquityEquity= +




Claims against assets (debts and obligations).

Creditors - party to whom money is owed.

Accounts payable, Notes payable, etc.


Liabilities

AssetsAssets LiabilitiesLiabilities= + EquityEquity



Ownership claim on total assets.

Referred to as residual equity.

Share capital and retained earnings.


Equity

AssetsAssets LiabilitiesLiabilities EquityEquity= +

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.

Illustration 1-7



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.

Illustration 1-7



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

Reduce retained earnings

Not an expense



Illustration 1-7

Classification

Classify the following items as issuance of

shares, dividends, revenues, or expenses.

Solution on notes page

1. Rent expense

2. Service revenue

3. Dividends

4. Salaries expense



Then indicate whether each item increases or decreases equity.

Effect on Equity

Expense Decrease

Revenue Increase

Dividends Decrease

Expense Decrease

SO 7 Analyze the effects of business transactions on the accounting equation.

Using The Accounting EquationUsing The Accounting Equation

Transaction Analysis

Transaction (1). Investment by Shareholders. Ray and Barbara Neal decides to open a computer programming service which he names Softbyte. On September 1, 2011, they invest $15,000 cash in exchange for capital shares. The effect of this transaction on the basic equation is:

Transactions AnalysisTransactions Analysis



Transaction (2). Purchase of Equipment for Cash. Softbyte purchases computer equipment for $7,000 cash.





Transaction (3). Purchase of Supplies on Credit. Softbyte purchases for $1,600 from Acme Supply Company computer paper and other supplies expected to last several months.




Transaction (5). Purchase of Advertising on Credit. Softbyte receives a bill for $250 from the Daily News for advertising but postpones payment until a later date.




Transaction (4). Services Provided for Cash. Softbyte receives $1,200 cash from customers for programming services it has provided.




Transaction (5). Purchase of Advertising on Credit. Softbyte receives a bill for $250 from the Daily News for advertising but postpones payment until a later date.




Transaction (6). Services Provided for Cash and Credit. Softbyte provides $3,500 of programming services for customers. The company receives cash of $1,500 from customers, and it bills the balance of $2,000 on account.




Transaction (7). Payment of Expenses. Softbyte pays the following Expenses in cash for September: store rent $600, salaries of employees $900, and utilities $200.




Transaction (8). Payment of Accounts Payable. Softbyte pays its $250 Daily News bill in cash.




Transaction (9). Receipt of Cash on Account. Softbyte receives $600 in cash from customers who had been billed for services [in Transaction (6)].




Transaction (10). Dividends. The corporation pays a dividend of $1,300 in cash.




Summary of TransactionsIllustration 1-10Tabular summary ofSoftbyte transactions


Companies prepare four financial statements from the summarized accounting data:

Companies prepare four financial statements from the summarized accounting data:

Statement of Financial Position

Income Statement

Statement of Cash Flows

Retained Earnings Statement


SO 8 Understand the four financial statements and how they are prepared.

Financial StatementsFinancial Statements Income Statement

Reports the revenues and expenses for a specific period of time.

Net income – revenues exceed expenses.

Net loss – expenses exceed revenues.Illustration 1-11Financial statements andtheir interrelationships


Financial StatementsFinancial Statements Net income is needed to determine the ending balance in retained earnings.

Illustration 1-11Financial statements andtheir interrelationships

SO 8


Statement indicates the reasons why

retained earnings has increased or

decreased during the period.

Retained Earnings Statement



Financial Statements


The ending balance in retained earnings is needed in preparing the statement of financial position



Financial StatementsFinancial Statements Balance Sheet






Financial StatementsFinancial Statements Statement of Cash Flows




Information for a specific period of time.

Answers the following:

1. Where did cash come from?

2. What was cash used for?

3. What was the change in the cash balance?

Statement of Cash Flows


Which of the following financial statements is prepared as of a specific date?

a. Balance sheet.

b. Income statement.

c. Retained earnings statement.

d. Statement of cash flows.

Which of the following financial statements is prepared as of a specific date?

a. Balance sheet.

b. Income statement.

c. Retained earnings statement.

d. Statement of cash flows.


Review Question

Solution on notes page.


Langkah lengkap accounting process

Data/dokumen analisis jurnal

Buku besar/led

gerNeraca saldo

Jurnal Adjustme

nt

Neraca salado setelah

adjustment

Pelaporan keuangan

Jurnal Closing entris

Neraca saldo

setelah closing entries

Reversing entries

Neraca saldo

setelah reversing

entries

accounting career opportunities in Indonesia

PROFESI AKUNTANSI

Akuntan publik

Akuntan manjemen

(Private)

Akuntan sektr publik (pemrintah)

Akuntan penddilk

Akuntan syariah

Akuntan pasar modal

Akuntan forensik

Masyarakat Ekonomi Asean 2015

Skills bagi Akuntan Publik

63

Technical Skills

Enterpreneurship SkillsLeadership Skills

Managerial/organizational

Skills

Ethical Skills

Jumlah Anggota Asosiasi Profesi Akuntansi di Negara ASEAN

No Negara Asosiasi 2013

1 Brunei BICPA 56

2 Cambodia KICPAA 284

3 Indonesia IAI (IIA) 14.735

IAPI (IICPA) 1.511

4 Lao PDR (per Des 2011) LICPA 172

5 Malaysia MIA 29.654

6 Phillipines PICPA 21.031

7 Singapore ISCA 26.572

8 Thailand FAP 52.805

9 Vietnam VAA 8.000

10 Myanmar MAC & MICPA 1.460

Sumber: ASEAN Federation of Accountant (AFA) Secretariat, Juli 2013

Mata Ujian CPA

Akuntansi dan Pelaporan Keuangan (APK)

Auditing dan Assurance (AAS)

Lingkungan Bisnis, Hukum Komersial dan Perpajakan

(LBHP)

Akuntansi Manajemen, ManKeu dan Sistem

Informasi (AMSI)

Durasi Ujian CPA

Durasi ujian secara keseluruhan 14 jam:– AAS 4 jam– APK 4 jam– AMSI 3 jam– LBHP 3 jam

Silabus lengkap silahkan kunjungi: www.iapi.or.id, www.cpaindonesia.or.id

http://www.iapi.or.id/







Test CentersKODE

TEST CENTER

TEST CENTER ALAMAT KOTA

IO11Q INSTITUT AKUNTAN PUBLIK INDONESIA (IAPI) PERKANTORAN OFFICE 8, LANTAI 12, JL. SENOPATI RAYA NO. 8B JAKARTA

IO4 PT EXECUTRAIN NUSANTARAJAYA SETIABUDI 2 BUILDING, 6 FL SUITE 606, JL. H.R. RASUNA SAID KAV 62 JAKARTA

IO6 PT IVERSON TECHNOLOGY 9TH FLOOR CHASE PLAZA, JL JEND SUDIRMAN KAV 21 JAKARTA

IO64 ASABA EBENEZER BUILDING 3RD FLOOR JL.SETIABUDI SELATAN NO.1 JAKARTA

IO10 PT. ACTIVINDO SYSTEM INFORMATIKA WISMA NUGRAHA SANTANA 2FL SUITE 203, JL JEND SUDIRMAN KAV 7-8 JAKARTA

IO80 TELKOM PDC Jl BELITUNG NO. 7 BANDUNG

IO11 EBIZ EDUCATION ENTERPRISE AMD CENTER, JL. PUCANG ANOM TIMUR Nomor 23 SURABAYA

IO11W SEKOLAH TINGGI ILMU EKONOMI INDONESIA (STIESIA) JL. MENUR PUMPUNGAN NO.30 SURABAYA

IO12A FAKULTAS EKONOMI UNIVERSITAS ISLAM INDONESIA (FE-UII) Jl. RINGROAD UTARA, CONDONG CATUR YOGYAKARTA

Pengelolaan AP dan Staf KAP

CPAS1/S2/S3/D4 akuntansi

Program Pengmbangan

Professional bagi staf KAP

Universitas Kantor Akuntan Publik

•Izin AP•CPD/ CPE

Usia 22 – 23 tahun

Usia > 30 tahun

Gap waktu AP/CPA member IAPI

Certified Public

Accountant of Indonesia

(CPA)

(Level IES8)

Certified Profesional Accountant

(CPACC)

(Level IES 6)

Certified Accountant

(CACC)

Izin Akuntan

Publik

STL UPAP sesuai UU AP

•Foundation Level•Associate Member

•D4/S1/S2 Akuntansi•Masa kerja 0 – 3 tahun•Staf KAP junior level

•Professional Level•Full Member

•S1 akuntansi/D4•Masa kerja ≥3 tahun•Staf KAP senior level

•Professional Level•Full Member

•S1 akuntansi/D4•Pengalaman kerja 1500 jam Auditing

•Staf KAP senior level•Partner

Entry Level

Rencana Program Sertifikasi di IAPI

– LEVEL REKAN PERIKATAN (enggagement partner), yaitu sertifikasi yang bertujuan untuk mendapatkan sertifikat tanda lulus ujian profesi akuntan publik sebagaimana dimaksud dalam Undang-Undang Nomor 5 Tahun 2011 tentang Akuntan Publik;

– LEVEL PROFESIONAL, yaitu sertifikasi yang bertujuan untuk mendapatkan sertifikat kompetensi sebagai seorang profesional di bidang akuntansi dan auditing yang akan menjalankan peran sebagai auditor pada kantor akuntan publik atau peran lain yang relevan;

– LEVEL SPESIALISASI, yaitu sertifikasi yang bertujuan untuk mendapatkan sertifikat kompetensi pada bidang spesifik tertentu yang diperlukan untuk menjalankan peran khusus sebagai auditor pada kantor akuntan publik atau peran lainnya.

Manual Mengunduh Contoh-contoh

Soal Ujian CPA

Menemukan contoh soal & jawaban Ujian CPA

• Buka website www.iapi.or.id• Lihat di “home” di bagian kanan ada contoh

Soal Ujian CPA;• Mata Ujian yang akan dipilih;• File dapat diunduh (di download)) dalam

format pdf.


TAMPILAN COVER AAS dan AMSI

TAMPILAN COVER

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Pengantar akuntansi bab 1