ch01-hst - Aturan Main 1 2 3 4 5 6 Kehadiran mahasiswa...

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1-1 1-2 Kehadiran mahasiswa Minimal 70%. Membawa kalkulator dan textbook setiap kali pertemuan . Kuis diadakan tanpa pemberitahuan sebelumnya. Tidak ada bunyi handphone/ blackberry/alat elektronik selama perkuliahan berlangsung. (Bila gadget berbunyi, termasuk FM Denda Rp 50.000). Tidak menggunakan berbagai handphone/ blackberry/ laptop/ “gadget” lainnya selama perkuliahan berlangsung. Bila ada yang ke Toilet, harus satu per satu atau gantian. Tidak makan atau minum selama perkuliahan berlangsung. Tidak tidur selama perkuliahan berlangsung. Tidak ngobrol, ribut, atau partisipasi negatif lainnya selama perkuliahan berlangsung. Pelanggaran atas poin 5 sampai 9 merupakan perilaku yang termasuk dalam pelanggaran non akademis yang terdapat dalam Buku Panduan Mahasiswa poin 5.3.1 nomor 10. 1. 2. 3. 4. 5. 6. 7. 8. 9. Wiley Plus Assignment : There is an assignment every week, so please register by yourself to this address link below. Learning Objectives After studying this chapter, you should be able to: 1. 2. 3. 4. 5. Explain w hat accounting is. Identify the users and uses of accounting. Understand w hy ethics is a fundamental business concept. Explain accounting standards and the measurement principles. Explain the monetary unit assumption and the economic entity assumption. State the accounting equation, and define its components. Analyze the effects of business transactions on the accounting equation. Understand the four financial statements and how they are prepared. Be careful with Time Schedule, for example : At website 25 Mar 2015 09.00 PM  In Indonesia,  25 Mar 2015 09.00 AM. 6. 7. 8. If you need help about Wiley Plus website, please contact : Ibu Retno  (Indonesian Wiley Manager) 0816-796 940 1-3 1-4 Class Class URL 2K Business h tt p : // e du g e n . w i l ey p l u s . c o m / e d u g e n / c l ass / c l s384634 / Chapter 1 Accounting in Action Aturan Main
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Human Resources Investors Management Finance Marketing Creditors What is Accounting? What is Accounting? Illustration 1-1 The activities of the accounting process Three Activities Accounting consists of three basic activities - it identifies , records , and communicates the economic events of an organization to interested users. LO 1 Explain what accounting is. LO 1 Explain what accounting is. 1-5 1-6 Who Uses Accounting Data Who Uses Accounting Data External Users Internal Users 1. Can we afford to give our employees a pay raise? Human Resource s Taxing Authoritie s Labor Unions 2. Did the company earn a satisfactory income? Finance 3. Should any product lines be eliminated? 4. Is cash sufficient to pay dividends to shareholders? Customers Management Creditors Marketing Regulatory Agencies 5. W hat price for our product will maximize net income?
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  • Fall '14
  • ui
  • Balance Sheet, Generally Accepted Accounting Principles, International Financial Reporting Standards, Economic entity

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