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AKUNTANSI KEUANGAN II

CACIK RUT DAMAYANTI, S.Sos , M.ProfAcc Email: cacikr@yahoo.com Cacik@ub.ac.id Blog: http://cacikdamayanti.lecture.ub.ac.id/. AKUNTANSI KEUANGAN II. TUJUAN . Memahami konsep Akuntansi Keuangan terutama pada aktiva baik pada perusahaan jasa , dagang dan industri

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AKUNTANSI KEUANGAN II

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  1. CACIK RUT DAMAYANTI, S.Sos, M.ProfAcc Email: cacikr@yahoo.com Cacik@ub.ac.id Blog: http://cacikdamayanti.lecture.ub.ac.id/ AKUNTANSI KEUANGAN II

  2. TUJUAN • MemahamikonsepAkuntansiKeuanganterutamapadaaktivabaikpadaperusahaanjasa, dagangdanindustri • Mengembangkankemampuanmahasiswauntukbekerjabaikindividumaupunkelompok

  3. MATERI PEMBAHASAN • Pengelolaandanakas • Internal control kas • Pengelolaankaskecil • Rekonsiliasi bank • Surat-suratberharga • Piutangdagang • Piutangwesel • Persediaan • Aktivatetap • Investasijangkapanjang • Transaksivalutaasing

  4. REFERENSI • PengantarAkuntansi (Adaptasi Indonesia) Buku 1, James M Reeve, dkk • PengantarAkuntansi (Adaptasi Indonesia) Buku 2, James M Reeve, dkk • Baridwan, Zaki, 2008, Intermediate Accounting Edisi 8, BPFE, Yogyakarta • Deegan, Craig, 2007, Australian Financial Accounting 5e, Mc-Graw Hill Irwin (optional)

  5. RENCANA PERKULIAHAN

  6. PERATURAN • Semualatihan, tugasdan mid semester test akandibahasdandikembalikan • Tugasindividudan/ kelompokakandiumumkansegera • Tugasharusdikumpulkan TEPAT WAKTU • Tugas yang dikumpulkanterlambatakanterkenasanksipengurangannilai 5% per hari • NO MOBILE PHONE! • Bawakalkulator, bukan HP!

  7. LAPORAN KEUANGAN Laba / Rugi Neraca Laporanlabaditahan Cash Flow

  8. PengakuanPendapat Production Basis Accrual Basis Cash Basis

  9. ARUS KAS Operasional Investasi Pembiayaan : Intern ( Keuntungan, depresiasi), Eksternal ( Pinjaman, Pemiliksaham)

  10. homework • Perbedaanlaporankeuanganrugi/laba multi step dansingle step!

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