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AKUNTANSI KEUANGAN DAN STANDAR AKUNTANSI KEUANGAN


Menurut sunyanto (1999) akuntansi adalah suatu proses pengumpulan, pengidentifikasian, pencatataan dan pelaporan dari transaksi keuangan

Akuntansi di bedakan sebagai berikut :
  1. Akuntansi Biaya
  2. Akuntansi Manajemen
  3. Akuntansi Perpajakan : menekankan pada penyusunan lap. keuangan berdasarkan peraturan perpajakan 
  4. Sistem Akuntansi
  5. Akuntansi Pemerintah : menekankan pada pencatatan dan pelaporan transaksi dari lembaga pemerintah 

pihak yang berkepentingan dalam informasi akuntansi : manajemen , investor, kreditur, masyarakat

Tujuan pelaporan keuangan :
  • informasi yang berguna bagi keputusan investasi dan kredit
  • informasi yang berguna untuk menilai arus kas masa depan
Karakteristik laporan keuangan :
  1. dapat dipahami
  2. relevan
  3. keandalan
  4. dapat di perbandingkan

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