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Homemaking

Welcome to Creative Homemaking!

Here at Creative Homemaking you will find everything homemaking-related, from cooking, cleaning, and organizing to gardening, holidays, and home decorating. Looking for a recipe? Our recipe database has more than 3,700 recipes. Watch a variety of free home and garden related how-to videos located throughout the web site. Make sure to sign up for our weekly newsletter before you leave to receive weekly site updates, and feel free to leave us your comments and tips. Now you can receive new article links via the Web, SMS, or instant messages via Twitter!


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How to Make Deviled Eggs
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Creative ideas for bringing a touch of old-fashioned country to your bathroom decor.

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Tips for choosing a color scheme and theme for a teenage boy's room.

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Akuntansi keuangan

Akuntansi keuangan
Dari Wikipedia bahasa Indonesia, ensiklopedia bebas
Langsung ke: navigasi, cari
Akuntansi
Crystal kchart.png
Konsep dasar
Akuntan · Pembukuan · Neraca percobaan · Buku besar · Debit dan kredit · Harga pokok · Pembukuan berpasangan · Standar praktik · Kas dan akrual basis · PABU / IFRS ·
Standar Akuntansi
Laporan keuangan
Neraca · Laporan pendapatan · Arus kas · Ekuitas · Retained earnings
Audit
Audit keuangan · GAAS · Internal audit · Sarbanes-Oxley Act · Big Four
Bidang akuntansi
Biaya · Keuangan · Forensik · Dana · Manajemen · Pajak
Kotak ini: lihat • bicara • sunting

Akuntansi keuangan adalah bagian dari akuntansi yang berkaitan dengan penyiapan laporan keuangan untuk pihak luar, seperti pemegang saham, kreditor, pemasok, serta pemerintah. Prinsip utama yang dipakai dalam akuntansi keuangan adalah persamaan akuntansi (Aktiva = Kewajiban + Modal). Akuntansi keuangan berhubungan dengan masalah pencatatan transaksi untuk suatu perusahaan atau organisasi dan penyusunan berbagai laporan berkala dari hasil pencatatan tersebut. Laporan ini yang disusun untuk kepentingan umum dan biasanya digunakan pemilik perusahaan untuk menilai prestasi manajer atau dipakai manajer sebagai pertanggungjawaban keuangan terhadap para pemegang saham. Hal penting dari akuntansi keuangan adalah adanya Standar Akuntansi Keuangan (SAK) yang merupakan aturan-aturan yang harus digunakan didalam pengukuran dan penyajian laporan keuangan untuk kepentingan eksternal. Dengan demikian, diharapkan pemakai dan penyusun laporan keuangan dapat berkomunikasi melalui laporan keuangan ini, sebab mereka menggunakan acuan yang sama yaitu SAK. SAK ini mulai diterapkan di Indonesia pada 1994, menggantikan Prinsip-prinsi Akuntansi Indonesia tahun 1984.
[sunting] Pustaka

* Sugiarto, Pengantar Akuntansi, Pusat Penerbitan Universitas Terbuka, Jakarta, 2002.

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Artikel bertopik akuntansi ini adalah sebuah rintisan. Anda dapat membantu Wikipedia dengan mengembangkannya.

* Halaman ini terakhir diubah pada 02:33, 15 Februari 2010.
* Teks tersedia di bawah Lisensi Atribusi/Berbagi Serupa Creative Commons; ketentuan tambahan mungkin berlaku. Lihat Ketentuan Penggunaan untuk lebih jelasnya.
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Small Business Accounting

Apakah fasilitas Zahir Small Business Accounting bisa ditambah ? Dan apa saja fasilitas tersebut dan berapa harganya?
Requested and Answered by superadmin [superadmin] on 23-Nov-2005 22:45 (3316 reads)
Anda bisa menambahkan fitur-fitur tertentu sesuai kebutuhan, bahkan hingga menyamai edisi Enterprise. Lihat pada penjelasan Zahir Edisi Enterprise, disana dapat dilihat seluruh fasilitas yang ada.

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Sebagai contoh, pertama Anda membeli Zahir Small Business, kemudian setelah usaha berjalan Anda membutuhkan fasilitas giro mundur dan fixed asset, maka kami cukup memberikan password registrasi yang baru maka fasilitas tersebut akan ada.

Penambahan fasilitas dilakukan tanpa perlu install ulang atau membuat data keuangan baru. Kami akan memberikan petunjuknya melalui email saat Anda ingin menambah fasilitas tersebut.

Untuk saat ini kami belum bisa menayangkan harga untuk tiap fasilitas, hubungi kami di info@zahiraccounting.com untuk informasi harga untuk masing-masing penambahan fitur.

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BIAYA UMUM

ANALISIS PENGENDALIAN BIAYA UMUM SEBAGAI ALAT BANTU MENINGKATKAN PROFITABILITAS (Studi kasus pada Koperasi Amanah Tani Jepara)

Lestari, Nanik Puji (2007) ANALISIS PENGENDALIAN BIAYA UMUM SEBAGAI ALAT BANTU MENINGKATKAN PROFITABILITAS (Studi kasus pada Koperasi Amanah Tani Jepara). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengendalian biaya umum terhadap profitabilitas dan untuk mengetahui apakah kegiatan usaha Koperasi Amanah Tani Jepara telah melakukan secara efektif dan efisien. Jenis penelitian ini adalah penelitian deskriptif kuantitatif, populasi dalam penelitian ini adalah laba dan biaya umum Koperasi Amanah Tani Jepara tahun 2001-2005. Penelitian ini tidak menggunakan sampel, karena seluruh populasi diteliti sehingga tidak diperlukan teknik sampling. Data diperoleh melalui dokumentasi, wawancara dan observasi. Teknik analisis yang digunakan adalah analisis regresi sederhana, kemudian uji t dan R². Hasil analisis regresi sederhana diperoleh persamaan Y= -425256410 + 0,056X. Uji T yang dilakukan menunjukkan bahwa variabel pengendalian biaya nilai thitung (3,334) > ttabel (3,182). Selain itu juga nilai profitabilitas signifikansinya lebih kecil dari 0,05 (tarif nyata = 5%) yang berarti varaibel pengendalian biaya umum berpengaruh secara positif dan signifikan terhadap profitabilitas. Dan hasil estimasi diperoleh nilai R² sebesar 0,78 menunjukkan bahwa kemampuan dari variabel independen (pengendalian biaya umum) cukup baik dan memprediksi keuntungan (profitabilitas). Dengan demikian hipotesis penelitian yang menyatakan ada pengaruh positif dapat diterima dan terbukti.
Item Type: Karya Ilmiah (Skripsi)
ID Number: A210010184
Additional Information: RAK A210-038
Uncontrolled Keywords: Profitabilitas dan biaya umum
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Keguruan dan Ilmu Pendidikan > Pendidikan Akuntansi
ID Code: 111
Deposited By: Ari Fatmawati
Deposited On: 12 Jul 2008 10:43
Last Modified: 03 Mar 2009 09:40

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Accounting and Management Information Systems

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BGSU is one of only 171 colleges worldwide to have earned AACSB accreditation in both business and accounting and our outstanding faculty includes a University Master Teacher and a Fulbright Scholar.

Undergraduate students who are majoring in business can choose from several specializations: accounting, information systems auditing and control (ISAC), and management information systems (MIS). At the graduate level, we offer a Master of Accountancy with three tracks of specializations.

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Accounting Theory

The Origin Of Accounting Theory
By Michael Russell Platinum Quality Author
Michael Russell
Level: Platinum

Michael Russell has been involved in online business since early 2001, and whilst spending countless hours each month running his business still finds time for ...

Article Word Count: 466 [View Summary] Comments (0)
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If it is to be comprehensible and reliable, accounting must be used in accordance with specific rules and regulations. It would be chaos of Babylonian proportions if each person used his own grammar and vocabulary - nobody would understand anybody else. Likewise, it is essential that accounting is used according to generally accepted rules.

The first prerequisite is that accounting should agree or conform with the basic truths according to which our economic system functions; the current economic and business practices and the applicable law as embodied in legislative regulations or common law. Consequently, it is important that uniformity is maintained in accounting practice; in other words, a specific set of circumstances, wherever it may be encountered must be dealt with by everyone in exactly the same way within the accounting process.

Accounting theory creates a framework that ensures that accounting practice complies with the requirements of conformity and uniformity. This theory is embodied in a set of principles, policies, methods, procedures and conventions. The continuously increasing scope and complexity of our economic system requires a corresponding process of adaptation in accounting in order that the relevant information regarding economic activities may be recorded. It is essential that everyone involved in accounting should understand this process of adaptation; moreover, a prerequisite for such understanding is a grasp of not only the theory of accounting, but also the structure of that theory.

Accounting theory is based on a set of basic economic truths that are of a dual nature. First, accounting theory is based on propositions generally accepted in the economic order of a particular society. For example, consider the concept of personal ownership: a general accepted tenet of our society is the exclusive right of every person to own things - they are his personal property and no one else's. This concept is a basic economic truth.

Second, the basic economic truths have characteristics similar to those of natural laws in the sense that specific causes generate specific consequences. If, for example, someone derives greater value from a transaction than what was put into the transaction, his net worth - his wealth - will have increased by the surplus amount. This, too, is a basic economic truth. These economic truths are formulated as concepts and postulates. A concept is a generally accepted view of a specific phenomenon, which is described in specific terms. A postulate is a generally accepted hypothesis or supposition of a specific condition or phenomenon, which serves as a basis for the formulation of principles.

In the development of accounting theory, concepts and postulates serve as formulations of the basic truths or propositions upon which the theory is based. They do not attempt to prescribe the working of the accounting process, but simply the foundation upon which the structure of accountancy is based.

Michael Russell

Your Independent guide to Accounting

Article Source: http://EzineArticles.com/?expert=Michael_Russell

Michael Russell - EzineArticles Expert Author
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* MLA Style Citation:
Russell, Michael "The Origin Of Accounting Theory." The Origin Of Accounting Theory. 6 Dec. 2006 EzineArticles.com. 21 Feb. 2010 .

* APA Style Citation:
Russell, M. (2006, December 6). The Origin Of Accounting Theory. Retrieved February 21, 2010, from http://ezinearticles.com/?The-­Origin-­Of-­Accounting-­Theory&id=378705

* Chicago Style Citation:
Russell, Michael "The Origin Of Accounting Theory." The Origin Of Accounting Theory EzineArticles.com. http://ezinearticles.com/?The-­Origin-­Of-­Accounting-­Theory&id=378705

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Century 21 Accounting

Century 21 Accounting First Year Book: Chapters 1-28
Robert Swanson (Author), Kenton Ross (Author), Robert D. Hanson (Author), Claudia B. Gilbertson (Author), Mark W. Lehman (Author)
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Century 21 Accounting: Multicolumn Journal Century 21 Accounting: Multicolumn Journal 5.0 out of 5 stars (1)
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Century 21 Accounting First Year Book: Chapters 1-28
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Century 21 Accounting First Year Book: Chapters 1-28 4.0 out of 5 stars (1)
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Century 21 Accounting: Multicolumn Journal (with CD-ROM)
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Century 21 Accounting: Multicolumn Journal (with CD-ROM) 5.0 out of 5 stars (1)
$93.81
Working Papers, Chapters 1-16 for Gilbertson/Lehman/Ross' Century 21 Accounting: Multicolumn Journal, 8th
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Working Papers, Chapters 1-16 for Gilbertson/Lehman/Ross' Century 21 Accounting: Multicolumn Journal, 8th 3.0 out of 5 stars (2)
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Century 21 Accounting: General Journal
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Product Description
This text thoroughly prepares your first-year accounting students for the future. It exposes them to the entire accounting cycle and a variety of business situations. It is the only text that covers the COMPLETE accounting cycle for all three major business organizations: sole proprietorships partnerships and corporations.
About the Author
Kenton E. Ross is Professor Emeritus, Department of Accounting, at Texas A & M University-Commerce. He formerly served as Dean of the College of Business and Technology; Director of Business and Economic Research; and Head, Department of Accounting.

The late Robert D. Hanson was Professor of Business Education and Associate Dean of the College of Business Administration at Central Michigan University.

Claudia B. Gilbertson has taught as a high school instructor for 11 years and as a community college instructor for 13 years. She is currently a teaching professor at North Hennepin Community College.

Mark W. Lehman is assistant professor of accountancy at the Richard C. Adkerson School of Accountancy at Mississippi State University where he teaches Accounting Information Systems and Auditing. A former auditor with Price Waterhouse Coopers, Professor Lehman currently incorporates a variety of computer-based projects into his auditing course, using Excel, Access and Power Point.
Product Details

* Hardcover: 768 pages
* Publisher: South-Western Educational Pub; 6 edition (May 23, 1994)
* Language: English
* ISBN-10: 0538629525
* ISBN-13: 978-0538629522
* Product Dimensions: 11 x 8.7 x 1.4 inches
* Shipping Weight: 4.5 pounds (View shipping rates and policies)
* Average Customer Review: 4.0 out of 5 stars See all reviews (1 customer review)
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* Amazon.com Sales Rank: #948,563 in Books (See Bestsellers in Books)

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4.0 out of 5 stars Excellent!, October 13, 2009
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I ordered the book on a Friday afternoon and decided that to avoid extra shipping fees, I would simply order it standard shipping, which was supposed to take 7-10 days for delivery. What was my surprise to receive it the next Tuesday, only 2 business days later! This is superior customer service! The book was in great order, so no complaints there. Overall, I had a great experience.
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