Bab_1_-_Definisi_Akuntansi[1].pptx - “Akuntansi Pengantar” Edisi 1 Warsono dan Natalia Definisi Akuntansi Dukungan-dukungan “Dunia itu berhiaskan

Bab_1_-_Definisi_Akuntansi[1].pptx - “Akuntansi...

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“Akuntansi Pengantar” Warsono & Natalia (2011) Definisi Akuntansi (& Dukungan-dukungan) “Dunia itu berhiaskan argumen, insan yang mewarnai dunia adalah insan yang argumennya diterima umum,” kata Warsono-bin-Hardono (2010:211). “Akuntansi Pengantar”, Edisi 1 Warsono dan Natalia 10/22/19 1 Materi Pendukung Bab 1 tentang Akuntansi dan IFRS [email protected]
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“Akuntansi Pengantar” Warsono & Natalia (2011) Akuntansi Pembukuan ≠ Akuntansi 10/22/19 Materi Pendukung Bab 1 tentang Akuntansi dan IFRS ([email protected]) 2 Pembukua n Akuntansi memasukkan fungsi- fungsi pembukuan. Akuntansi melibatkan pengidentifikasian, pencatatan , dan pengkomunikasian peristiwa- peristiwa ekonomi.*) Pembukuan hanya melibatkan pencatatan peristiwa-peristiwa ekonomi. *) Pembukuan < Akuntansi
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“Akuntansi Pengantar” Warsono & Natalia (2011) Akuntansi - IFRS The information system that identifies, records, and communicates the economic events of an organization to interested users (Weygandt et al. , 2011).
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