tugas acc theory hustina.rtf - Nama NIM Mata kuliah Hustina...

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Nama : Hustina NIM : 030.15018 Mata kuliah : Accounting theory 1. Jelaskan pengertian seni,sains dan teknologi dalam kaitannya dengan karakteristik disiplin akuntansi ? 2. Apa yang dimaksud dengan praktek akuntansi dan apa arti penting teori akuntansi ? 3. Sebutkan, jelaskan dan beri contoh beberapa pengertian teori ? 4. Berilah beberapa contoh pemecahan masalah praktek akuntansi yang bersifat pragmatis ? 5. Sebutkan perbedaan karakteristik teori akuntansi positif dan normatif ? 6. Jelaskan pengertian penalaran deduktif dan induktif serta berilah suatu contooh penalaran tersebut dalam akuntansi ? ANSWER : 1. Seni : suatu hal sulit dideskripsikan karena bersifat abstrak yang membutuhkan kepekaan dan kreativitas dalam pengembangannya untuk menghasilkan sesuatu yang bagus, memiliki makna dan tujuan. Akuntansi sebagai seni - Akuntansi sebagai ilmu pengetahuan harus terus berkembang supaya sesuai dengan praktek dilapangan yang dinamis, agar makna /tujuan yang ingin disampaikan mampu dipahami.
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