c c
Y YY Y Y YY Y Y YY Y Y
c c c c m 2 KERANGKA KONSEPTUAL AKUNTANSI ͻ Akunnsi vs buku ͻ mncu f k: ujun dn b n ͻ Kkisik kuiif di infsi kunnsi ͻ Kuis i dn skund vn vs ib ͻ Asusi- susi ͻ Pinsi-insi ͻ Knd-knd m 3 SISTEM INFORMASI AKUNTANSI ͻ Sikus kunnsi ͻ Tnsksi dn jnis jun ͻ Nc cbn ͻ Adjusn ͻ msin
ͻ Rvsin
m 4 LAPORAN LABA RUGI ͻ K unn ͻ Bsn- bsn ͻ En-n ͻ F ͻ I u Is m 5 NERAmA ͻ K unn ͻ Bsn- bsn ͻ En-n ͻ Ksifiksi ͻ Infsi b n ͻ Tknik nyjin nc m 7 mASH AND REmEIVABLES ͻ Pn in dn ksifiksi ks ͻ Sd knssi, Bnk vdf, Ekuivn ks ͻ Jnis iun dn diskn ͻ A nc f dubfu ccun ͻ Pd in
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c c ͻ Fcin
m 8 dn 9 PENILAIAN PERSEDIAAN ͻ m ncn invny Pu dn Pidic sys ͻ Pn kun invny ͻ Md niin sdin m 10 AKUISISI DAN DISPOSISI AKTIVA TETAP ͻ Kkisik m 11 PENYUSUTAN, PENURUNAN NILAI, DAN DEPLESI m 12 AKTIVA TAK BERWUJUD m 13 KEWAJIBAN LANmAR DAN KONTIJENSI m 14 LONG TERM DEBT ͻ Jnis Bnd ͻ Obi si diju dn n Diskn u Piu ͻ Biy nbin bi si ͻ Punsn bnd ͻ In-subsnc dfinc ͻ Ln ns yb ͻ Off-bnc-s finncin
ͻ Accunin f Tubd Db ͻ Pnysin un bs m 15 STOmKHOLDERS EQUITY : mONTRIBUTED mAPITAL ͻPnbin S ͻBiy nbin s ͻTsuy Sck ͻAkunnsi S Tsui ͻKkisik s fn ͻTnsksi yn Mn u i Md Dis m 16 STOmKHOLDERS EQUITY : RETAINED EARNINGS ͻTnsksi yn Mn u i Rind Enin s ͻJnis-jnis dividn ͻSck si ͻKusi nissi m 17 SEKURITAS DILUTIF DAN EPS ͻAkunnsi unuk un knvib ͻAkunnsi s fn knvib ͻWn s ͻPnyjin dn iun n EPS
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c c m 18 INVESTMENT ͻInvsn in bnds ͻInvsn in sck m 19 PENGAKUAN PENDAPATAN ͻPn kun Pndn m 20 AmmOUNTING FOR INmOME TAXES ͻbdn Lb Kn Pjk ͻDTA & DTL m 21 DANA PENSIUN ͻDn nsiun ͻJnis P Pnsiun m 22 LEASING ͻLsin
ͻJnis-jnis sin
ͻkii ci s ͻTin k diskn ͻPid Pnyusun ͻLv Ls dn S nd sbck m 23 AmmOUNTING mHANGES AND ERROR ANALYSIS ͻJnis-jnis ub n ͻJnis ks n m 24 LAPORAN ARUS KAS ͻMnf ͻKsifiksi ͻMd dn Kun
unny ͻTnsksi nn ks yn si nifikn ͻPkun Dividn, Bun dn Pjk m 25 FULL DISmLOSURE ͻMd n un kn ͻMs n un kn Linny: s & LT invsn n civb Dciin, c in cs ins vnu, isic cs, ci vs vnu ndiu vuin A/R Sikus bin Innin ccunin : Jn
nis L/K, qusi nissi sukuissi un , d c vnn, bd PSAK 24 & Kis
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c c Ln Kun nͶinf yn did Knn cssifid B/S, buidin
Mkb scuiis vs Ln T invsn, d i, A/RͶ f dubfu ccun B/S, I/S, ms f , A/R, Wkin mi Invny, ss cssificin PPE vuin, iin Dsisi, bd db, S & L/T invsn B/S, AKͶsikus kunnsi, A/R, mOGS Lsin Ͷkinny dn n ms & cs quivn E ns vs cs, F/A, dividn, invny Knn n kun n: I/S, B/S, cs f , n ub n d ms f , SHE di B/S, kninjnsi F/A: dsisi d, d ins Rvusi, iin F/A, ukn kiv A/R, nis si knn n kun n: (B/S, I/S, us ks), ncn sdin Rknsiisi bnk A in sc du A/R, sck dvidn, si, T/S, m/S Dfinisi s, Akunnsi, susi kk, insi-insi ds, A/R R&D ndiu, knn n kun n Knn n kun n, nis n kun n: iquidiy vs svncy vs finnci f ibiiy , n kun n (jnis & si) Pn
unn kunnsi d bisnis, Pnn kunnsi b i njn, kdi, invs, in , ksifiksi kiv (4 kk), cs f , bnd yb k jibn dn d, d in invsn Invssi (ST & LT), n
bun n us Tn ib dn inn ib ss, WTO & js kunnsi, invsn, invny Aissi Accunin f invnis, idik vs u, LIFO, mOGS, ndin invny PPEͶvuin c n snksi cun issu: PSAK 57
c c c c c c m 1 : BUSINESS mOMBINATION ͻ Asn dikukn Bm ͻBnuk Bm ͻ Pin dn uc s M d m 2 : INVESTMENT IN STOmK ͻ ms M d vs Equiy d
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c c m 3-7 : mONSOLIDATED WORKING PAPER m 12 : AmmOUNTING FOR BRANmH m 13 : FOREIGN mURRENmY m 14 : TRANSLATION AND REMEASUREMENT
c c cc m 1 : THE AmmOUNTANT ROLE IN THE ORGANIZATION ͻ Akunnsi njn vs Akunnsi kun n vs Akunnsi Biy ͻ Kd ik kunn njn m 2 : An Inducin cs nd us ͻ Dic cs vs Indic cs ͻ Vib cs vs Fi d cs ͻ Jnis-jnis biy inny (id cs, invnib cs, d) ͻ Sc du f mOGS nd mOGM m 4 : JOB mOSTING ͻ Kkisik us n ͻ Jb cs s m 17 : PROmESS mOSTING ͻ Kkisik us n ͻ ms f ducin ͻ Equivn uni m 16 : JOINT PRODUmT & BY PRODUmT ͻ Jin cs, jin css ͻ Min duc, by duc, siff in ͻ Aksi jin cs m 18 : SPOILAGE, REWORK & SmRAP m 5 : AmTIVITY BASED mOSTING (ABm) m 19 : QUALITY, TIME, AND THEORY OF mONSTRAINTS m 20 : INVENTORY MGT, JUST IN TIME, BAmKFLUSH mOSTING
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c c
c c c c m 3: mOST - VOLUME ʹ PROFIT ANALYSIS m 6: MASTER BUDGET AND RESPONSIBILITY AmmOUNTING m 7&8: FLEXIBLE BUDGETS, VARIANmES, AND MANAGEMENT mONTROL m 9 : INVENTORY mOSTING AND mAPAmITY ANALYSIS m 10: DETERMINING HOW mOSTS BEHAVE m 11: DEmISION MAKING AND RELEVANT INFORMATION m 12: PRImING DEmISION AND mOST MANAGEMENT m 13: STRATEGY, BALANmED SmOREmARD, AND STRATEGIm PROFITABILITY ANALYSIS m 15 : ALLOmATION OF SUPPORT DEPARTEMENT mOST, mOMMON mOST,AND REVENUES m 22: MANAGEMENT mONTROL SYSTEMS, TRANSFER PRImING, AND MULTINATIONAL mONSIDERATIONS m 23: PERFORMANmE MEASUREMENT, mOMPENSATION, AND MULTINATIOAL mONSIDERATION Rvn n , vn cs, bud in
mOGM. mOGS, ABm dn Tdisin An
n, f ib vs sic bud ms bjc, dic cs mi vs vnu ndiu Mnufcu cs, mOGM, quivn uni ABm, BEP, nsf icin
Pducin csͶds AkBi InvnyͶcs f ss fi d Bnc sccd, ABm, Bud mVP, finnci i nysis Fi d & vib cs AkBiͶcs nysis AMͶn
n, mVP Vib vs fi d, dic vs indic Mnufcuin cs EOQ, vib cs, nsf icin
Adjusn, BEP, ccunin f quiy Md kuusi biy uni kuivn Bckfs csin
Mn n suku dn Kbijkn d kj, snsibiiy ccunin
Pduc csin , ABm, ABM 6
c c Finnci sn, ics Anyic sdu, EOQ vs JIT BEP, cs cyc, ABm & diin csin
Ms bud , mVP nysis, cs ccunin : cs vs ns, bsin vs vib BEP, cs vs ns, uni quivn, ABm, Jb d csin , mOGM, mOGS, kin ci Mnufcuin cs, mOGS, n b u i, NPV, IRR, ybck, POI, dfici Diffni csin , ci bud in , cs ccunin , s & L/T invsn, kns biy F ib vs sic bud , dic csin , JIT mOGS sn, vsn f invny Rsnsibiiy cns/cc, Du Pn sys F/A, vn vs ib, jb csin , nsf icin , invnu Aksi biy disin Pduc cs, FOH, cu vs n bud in
ABm sys + sndd cs An
n, bnc sccd, Nc & is, kin ci ncy y, dsisi, BEP, in bud
c ͻ inn cn sucu ͻ Ln/ini udi, iis, sdu niik ͻ Audi inin, cs f sn ͻ Audi inn, udiin
ͻ Oini udi, n udiͶcnin n ibiiy ͻ MI WTP dn n f b n ͻ PSAK, SPAP, Audi inin ͻ Audi ͻ Ln udi, inn cn, fku jk ͻ Audiin , iis, isik udi ͻ disci, dvs, inn cn ͻ Inn cn bin ͻ Audiin : cs & bnk ͻ kd ik ͻ udi css Y Y Y
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