Accounting is the process of recording, classifying, summarizing, processing and presenting data, transactions and events relating to the finances so that it can be used by people who use it easily understandable for a decision-making and other purposes.Cost accounting is the process of tracking, recording, and analysis of the costs associated with the activities of an organization to produce goods or services. Cost is defined as the time and resources needed and according to the convention measured in units of currency. The use of the word when the load is already used up the cost ofFinancial accounting is part of the accounting related to the preparation of financial statements for external parties, such as shareholders, creditors, suppliers, and government.Accounting management is the discipline related to the use of accounting information by management and internal parties for purposes other product costing, planning, control and evaluation, and decision-making. The general instructional objectives of this course is expected to evaluate students and engineer the management accounting systems that match the operating conditions and organizational strategies.The contents of financial statements1. Profit and Loss Report2. Statements of Changes in Equity3.

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Balance Report4. Statements of Cash Flows5. The Income StatementThe Income Statement is a formal financial statement that summarizes a company's operations (revenues and expenses) for a specific period of time usually a month or year. This statement is also called a Profit and Loss Statement or an Operating Statement.A fiscal year is the period used for calculating annual (yearly) financial statements.

While a large number of businesses use the calendar year (January-December) as their fiscal year, a business can elect to use any other twelve month period such as June-May as their fiscal year.The categories and formats of the Income Statement also follow the rules known as Generally Accepted Accounting Principles (GAAP) and contains specific revenue and expense categories.The following types of accounts are used to prepare the Income Statement.The major sections of an income statement are the heading, the revenue section, the expense section, and the final calculation of a profit or loss. The heading should contain the name of the company, the title of the statement, and the period covered by the statement.An Income Statement is just a formal summary of 'Mom Capital's 'Kids' Revenue and Expense.Our Income Statement or what is sometimes also referred to as a Profit and Loss Statement was prepared for a service type of business. Businesses that are retailers, wholesalers, or manufacturers that sell products have a special section included in their income statement called Cost Of Goods Sold.

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This section computes the Cost Of The Goods Sold that were either purchased and sold or manufactured and sold. In retailing and wholesaling, computing the cost of goods sold during the accounting period involves beginning and ending inventories. In manufacturing it involves finished-goods inventories, raw materials inventories and goods-in-process inventories.The elements of the report profit / loss is usually composed of. Revenue from sales xxxo Less Cost of sales (xxx).

Profit / loss dirty xxxo Reduced operating costs (xxx). Profit / loss surgery xxxo Plus or minus income / other expenses xxx (+/-). Profit / loss before tax xxxo Reduced tax costs (xxx). Profit / loss net xxxIncome Statement ExampleThe income statement reports a company's income or loss for a specific period. It lists revenues and subtracts from them the period's expenses. A positive balance results in an income and a negative balance indicates a loss.

In the example below revenues of $6,000 minus expenses of $3,000 results in a net income of $3,000. This figure is used on the Statement of Owner's Equity.Your Business NameIncome StatementFor Month Ended June 30, 2010RevenuesNet sales $5,000.00Rental revenue 1,000.00Total revenues $6,000.00ExpensesWages expense $1,500.00Cost of goods sold 1,000.00Utilities expense 250.00Supplies expense 250.00Total operating expenses 3,000.00Net income/loss $3,000.00There are two formats commonly used to prepare income statements - the single-step and multiple-step. The example above is a single-step income statement. It consists of just two sections: revenues and expenses. Expenses are deducted from revenues in a single-step to find net income or loss.In a multiple-step income statement, the results of transactions are shown in sections separating operating activities from non-operating activities. In addition, it classifies expenses by function.

For example, selling expenses are shown separate from administrative expenses. If the company experienced extraordinary items or discontinued a segment of operations, they are also shown in different sections.The Capital StatementThe next financial statement, the capital statement, is prepared to report all the changes in owner's equity that occurred over a period of time usually a month or year. The major sections of the statement are the heading, the owner's capital balance at the beginning of the period, the increases and decreases during the period, and the calculated ending balance.What do you think affects Owner's Equity? Of course revenue, expense, and draws and any capital contributed to the business by the owner. We learned earlier that the activities of the revenue and expense are summarized in the Income Statement. This net income or loss is presented on a line in the Capital Statement.

All the owner withdraws (kid draws) is also presented on a line in the statement.The capital statement serves as the bridge between the income statement and balance sheet. It uses the net income/loss from the income statement in addition to the owner's investments and withdrawal to determine the Owner's Capital balance shown on the balance sheet.Let's illustrate this statement with a simple equation.Ending Owner's Equity = Beginning Equity + Additional Capital Contributed + Profit or - Loss - DrawsHow The Balance Sheet, Income Statement, and Capital Statement Are Related.If you compare the owner's equity (owner's claim to assets) for two year end balance sheets, the difference (increase or decrease) is explained by the Income Statement and Capital Statement. Remember, revenues increase equity; capital contributed to the business increases equity; expenses decrease equity; and owner's draws decrease equity. Excercise 11. What is the basis preparation of the accounts?answer:the basis preparation of the accounts is the accounts are prepared under the historical cost convention and comply with all applicable UK accounting standards.2. What convention are the accounts prepared under?answer:convention are the accounts prepared under are historical cost convention and comply with all applicable UK accounting standards3.

What is the historical cost convention?answer:historical cost convention is the accounts incorporate the audited assets and liabilities of subsidiary companies and the groups’s share of associated companies for the year.4. What is turnover?answer:turnover is goods and services invoiced during the year to external customers and associated companies, excluding value added tax and other taxes, less trade discounts5. What is exluded from turnover?answer:excluded from turnover are value added tax and other taxes6. How are exchange adjustments dealt with?answer:exchange adjustments arising directly from the translation of balance sheet items are taken directly to reserves, all other exchange differences are included in the profit and loss account7. How is depreciation normally applied?answer:depreciation normally applied if calculated so as to write off the cost of fixed assets ( except freeholdand) evenly over their estimated useful lives. Estimated useful lives are reviewed periodically, taking into account commercial and technological obsolescene as well as normal wear and tear8.

How are tangible and intangible assets hendled?Answer:Estimated useful life of more than 12 months. Congeniality of BudgetCongeniality of budget is an compiled plan systematically, covering entire/all activity of company, expressed in unit (monetary unity) and shall be in effect for the period of certain (periode) to come ( Munandar, 1986)coherent element at budgeta. Covering entire/all activity of companyc. Expressed in unit (set of) monetaryd. A given time period to come2. Relate to duration, budget recognized witha.

Strategic budgetbudget applying to long meter / more than 1 accounting period/ 1 yearb. Tactical budgetbudget applying to short-range. Made arrangements for Budget 1 accounting period (one year full) of named by Periodic budget ( periodikal of budget), while made arrangements for by budget is duration less than one accounting period for example meter three monthly, and part of it conceived of by budget in phases (budget continous)3. Factor influencing accuracy of determination of duration go into effect it of budget isa. Wide of marketb.

Company position in emulationc. Yielded Type Product (elastic and in-elastis, consumer appetite age)d. Available of information and data (blessing with agreing of budgete. Situation of economics in general. (monetary crisis case)4.

Usefulness of budgeta. As line itemb. As a means of job/activity coordinationc.

As a means of observation of job/activity / measuring rod5. Factor influencing compilation of budgeta. Factor of Interensuch with factor of intern is data, experience and information which there are in company alone. Which can in the form of: Sale of year - last year, policy of company related to problem of price sell, capacities produce etcb. Factor of EksternFactor of Ekstern cover, data, experience and information which there are outside company, but owning influence to life of company. With can in the form of situation of emulation, mount growth of resident, mount production of society, education of society, national economy, various policy of government etc.6.

Relation/Link among/between budget with AccountancyAccountancy present very useful historical data to count/calculate (preparing) to be poured in budget, waiting for will be made as line item in the future. Hereinafter accountancy will do/conduct record-keeping systematically and regular aboutexecution of that budget later, day after day, thereby accountancy can present data realize execution of budget completelySo that by comparing (among) accountancy note and budget can know by do company have process executing work efficiently or in-efisisen, effective or inefektif, etc, Therefore all record-keeping technique and all systematic way weared in accountancy have to be is same and in line with technique and also systematic way weared in budget7. Content and Procedure Compilation of Budget and FactorBudget is result of job/activity (out-put) most off all in the form of valuations to be executed in in the future, which is poured in an compiled article copy regularly and is systematic8. Process Activity which come within in Budgetinga.

Data collecting and needed to information compile budgetb. Processing and analysing of the information and data to perform a valuations in order to compiling budgetc. Compiling budget and present regularly and is systematicd.

Coordination execution of budgete. Processing and analysing of the data to perform interpretation and obtain;get conclusion, in order to performing assessment (evaluationi) to job/activity which have been executed and also compile policys as follow-up ( follow-up) of conclusions9. Content of BudgetBudget have ought to include;cover entire/all activity of company, so that function of budget really can walk.

Budget which the totally in naming Comprehensive budget (Comphrehensive Budget).10. Content of Comphrehensive Budget, marginally consist ofa. Budget forecastingb. Variable of budget (containing about rate of change of expense of or storey;level of variabilitasc.

Analyzing statistic and ministrant mathematicsd. Report of budget: representing report realize execution of budget provided with various comparison analysis among budget with its realization, so that can know by efficiencys and also deviations that happened, so that can be analysed and pulled by conclusion11.

Budget of Comprehensive and of ParsialBudget of Comprehensive represent budget with scope which is totally. Activity which come within in budget of comprehensive include;cover entire/all good corporate activity in the field of marketing, produce, administration and financecompletely budget of comprehensive consist of:. Plan SubstantiveAt plan substantive contain the Target of company public, special target of company, company strategy, assumptions. Plan Financial Long-Range Budget: covering sale, selling expense, capital, fund flow, and requirement of labour Annual budget:1. Budget Operational:a. Budget profit & lossyb.

Ministrant Budget of balanceo Sales budgeto Production budgeto Manufacturing budgeto Budget Sale2. Monetary budgeta.

Balance sheet budgetb. Ministrant Budget of balanceo Cash budgeto Budget Receivableo Budget Supplyo Budget Change of plant asseto Debt budgeto Budget Addition of capitalc. Variable budgetd. Statistical Budget of assistante.

Internal ReportBudget of Parsial. Budget of Parsial represent compiled budget with limited scope or in narrow;tight scope.

For example company only compiling just production budget, just finance or sale. In budget of parsial the each shares compile budget by self, so that the plan compiled is not inwrought, compared to budget of comprehensive budget of parsial easier compiled by because not yet so complex. COST ACCOUNTINGANDSOME ELEMENTARY CONGENIALITYCOST ACCOUNTINCost accounting is accounting talking about fundamental price pixing from something product produced ( or sold in market), good to fulfilling order from orderer and also to become the merchanidise stock to be sold.Accounting in general is represent the record-keeping process, classification, summarizing and presentation in the way of is certain of finance transaction that happened in other;dissimilar company or organisation and interpretation to its result. DEFINITION OF BOOKKEEPINGBookkeeping is the recording of financial transactions. Transactions include sales, purchases, income, and payments by an individual or organizations.Bookkeeping share two basic goals: to keep track of your income and expenses, which improves your chances of making a profit. to collect the financial information necessary for filing your various tax returns.BOOKKEEPING SYSTEM► SINGLE-ENTRY BOOKKEEPING SYSTEMSingle-entry bookkeeping is a simple system where the revenues and expenses are recorded in a single column only a consolidation is done.

The main disadvantage of single entry bookkeeping is that individual values cannot be got, so only the profit loss can be calculated. Single entry bookkeeping cannot be related to a balance sheet so finding the actual financial position cannot be got from this bookkeeping, to find errors it take lot of effort.► DOUBLE-ENTRY BOOKKEEPING SYSTEMThe thumb rule for double entry bookkeeping is that at least two accounts gets affected where one account is debited and the other is credited for each transaction taking place.

Say when an organization receives revenue under an account named X the amount is credited in the account X. Public sector accountancypublic sector accountancy technique mechanism and accountancy analysis that applied in society fund management. Society fund as fund that has by society not individual, usually managed by organization sector public, and also in project - joint project sector public private.one of the accountancy technique applications form sector public at organization bumn.accountancy difference sector public with accountancy sector privatefocus primal that distinguish between second this organization lays in aim that be achieved. In organization planning stage sector private menitikberat to get profit from the effort result semaksimal may be with cost as minimal as may be. Leave for hind with organization sector public that is society welfare.cost accountingcost accounting accountancy that talk about about main price pixing from a product that produceds, good to will fulfil order from also to will be merchandise stock that be sold.accountancy in general be registration process, classification, summarizing, and presentation by - certain manner from finance transaction that in companies or organization other and interpretation towards the result. While cost in vast explanation has been sacrifice that happen or may be will happen to will achieve specific-purpose.cost accounting aim present production cost information from a company.

On that account, so cost accounting it can be given pengertiansebagai registration process, classification, summarizing and cost presentation in order to goods production or service by - certain manner with interpretation towards the result.ASMITA2cost accountingaccountancy in general be registration process, classification, summarizing, and presentation by - certain manner from finance transaction that in companies or organization other and interpretation towards the result. While cost in vast explanation has been sacrifice that happen or may be will happen to will achieve specific-purpose.cost accounting accountancy that talk about about main price pixing from a product that produceds, good to will fulfil order from also to will be merchandise stock that be sold.cost accounting aim present production cost information from a company. On that account, so cost accounting it can be given pengertiansebagai registration process, classification, summarizing and cost presentation in order to goods production or service by - certain manner with interpretation towards the result.accountancy sector publicaccountancy sector public accountancy that talk about to hit estimation - estimation in government. As to the aim that is1. Give information that need to managed correctly, efficient and economical. On a operation and resource allocation that entrusted to organization2. Give information that make possible for resort tetentu to report execution and responsibility menelola correctly and effective resource use.accountancy sector public related in main three things.

penyediaan information. control menejemen. akuntabilitas. KERTAS KERJAKERTAS KERJA (SA SEKSI 339, PARAGRAF 03):“Catatan yg diselenggarakan oleh auditor mengenai prosedur audit yg ditempuhnya, pengujian yg dilakukannya, informasi ug diperolehnya dan simpulan yg dibuatnya sehubungan dengan auditnya”ct. Program audit, hasil analisis, memorandum, surat konfirmasi, representasi klien, dll.KERTAS KERJA BIASANYA HRS MEMPERLIHATKAN:1. Telah dilaksanakannya standar pekerjaan lapangan pertama, yaitu2.

Telah dilaksanakannya standar pekerjaan lapangan kedua, yaitu3. Telah dilaksanakannya standar pekerjaan lapangan ketiga, yaituTUJUAN PEMBUATAN KERTAS KERJA:1. Mendukung pendapat auditor atas laporan keuangan auditan2. Menguatkan simpulan auditor dan kompetensi auditnya3.

Mengkoordinasi dan mengorganisasi semua tahap audit4. Memberikan pedoman dalam audit berikutnyaSA Seksi 339, paragraf 03  “ kertas kerja adalah milik KAP, bukan milik klien atau milik pribadi auditor”.Faktor yg harus diperhatikan dlm pembuatan kertas kerja:1. RapiTIPE KERTAS KERJA:1.

Program Audit (Audit Program)Merupakan daftar prosedur audit untuk seluruh audit unsur tertentu, sekaligus berfungsi sebagai alat yang bermanfaat untuk menetapkan jadwal pelaksanaan dan pengawasan pekerjaan audit.2. Working Trial BalanceSuatu daftar yg berisi:- saldo-saldo akun buku besar pada akhir tahun yg diaudit dan pada akhir tahun sebelumnya- kolom untuk adjustment & penggolongan kembali yg diusulkan auditor- saldo-saldo setelah koreksi auditor yg akan tampak dlm laporan keuangan auditan3. Ringkasan Jurnal adjustmentKertas kerja berisi temuan-temua kekeliruan dalam laporan keuangan & catatan akuntansi.4.

Skedul Utama (lead schedule atau top schedule)Kertas kerja yg digunakan untuk:- meringkas informasi yg dicatat dalam skedul pendukung untuk akun-akun yg berhubungan- mrnggabungkan akun-akun sejenis, yg jumlah saldonya akan dicantumkan di dlm laporan keuangan dlm satu jumlah5. Skedul Pendukung (Supporting Schedule)Kertas kerja yg menguatkan informasi keuangan dan operasional yg dikumpulkan, memuat berbagai simpulan yg dibuat auditor.INDEKS PADA KERTAS KERJAFaktor yg harus diperhatikan:1. Setiap kertas kerja hrs diberi indeks2.

Pencantuman indeks silang harus dilakukan:a. Indeks silang dr skedul pendukung ke skedul utamab. Indeks silang dr skedul akun pendapatan & biayac. Indeks silang antar skedul pendukungd. Indeks silang dr skedul pendukung ke ringkasan jurnal adjustmente. Indeks silang dr skedul utama ke working trial balancef.

Indeks silang dpt jg utk menghubungkan program audit dgn kertas kerja3. Jawaban konfirmasi, pita mesin hitung, print-out komputer, dll tidak diberi indeks kecuali jika dilampirkan pd kertas kerja yg berindeks.METODE PEMBERIAN INDEKS:1. Indeks Angka2. Indeks Kombinasi Angka dan Huruf3. Indeks Angka BerurutanSUSUNAN KERTAS KERJA1. Draft Laporan Audit (Audit Report)2. Laporan Keuangan Auditan3.

Ringkasan Informasi bagi reviewer4. Program Audit5. Laporan Keuangan / Lembar Kerja yg dibuat klien6. Ringkasan Jurnal Adjustment7.

Working Trial Balance8. Skedul Utama9. Skedul PendukungJENIS PENGARSIPAN KERTAS KERJA:1. Arsip Kini (Current File)2.

Arsip Permanen (Permanent File). PAJAK PERTAMBAHAN NILAI (PPN)DASAR HUKUMDasar hukum pengenaan Pajak Pertambahan Nilai(PPN) barang dan jasa dan Pajak Penjualan atasBarang Mewah (PPnBM) adalah UU No. 18 tahun2000 tentang perubahan kedua atas UU No. 8Tahun 1983 tentang Pajak Pertambahan Nilai(PPN) barang dan jasa dan Pajak Penjualan atasBarang Mewah (PPnBM)PENGERTIANPajak Pertambahan Nilai PPN) barang dan jasa adalah merupakan pajak yang dikenakan atas konsumsi di dalam negeri (di dalam daerah pabean), baik konsumsi barang maupun jasa1.

Daerah Pabean adalah wilayah Republik Indonesia yang meliputi wilayah darat, perairan, dan ruang udara diatasnya serta tempat-tempat tertentu di Zona eksklusif dan Landasan Kontinen yang didalamnya berlaku UU No. 10 tahun 1995 tentang Kepabeanan2. Impor adalah setiap kegiatan memasukkan barang dari luar Daerah Pabean ke dalam Daerah Pabean3. Ekspor adalah setiap kegiatan mengeluarkan barang dari dalam Daerah Pabean ke luar Daerah Pabean4. Pajak Masukan adalah Pajak Pertambahan Nilai yang seharusnya sudah dibayar oleh Pengusaha Kena Pajak karena perolehan Barang Kena Pajak (BKP) dan atau penerimaan Jasa Kena Pajak (JKP) dan atau pemanfaatan BKP tidak berwujud dari luar Daerah Pabean dan atau pemanfaatan JKP dari luar Daerah Pabean dan atau impor BKP5.

Pajak Keluaran adalah Pajak Pertambahan Nilai yang wajib dipungut oleh Pengusaha Kena Pajak yang melakukan penyerahan BKP, penyerahan JKP, atau ekspor BKP.6. Masa pajak adalah jangka waktu yang lamanya sama dengan 1 (satu) bulan takwim atau jangka waktu lain yang ditetapkan dengan Keputusan Menteri Keuangan paling lama 3 (tiga) bulan takwim.BARANG KENA PAJAK (BKP)Pengertian:Barang Kena Pajak adalah barang berwujud yang menurut sifat atau hukumnya dapat berupa barang bergerak atau barang tidak bergerak, dan barang tidak berwujud yang dikenakan pajak berdasarkan UU PPNPENGECUALIAN BKPPada dasarnya semua barang adalah BKP kecuali UUmenetapkan sebaliknya. Jenis barang yang tidak dikenakan PPN:a. Barang hasil pertambangan, penggalian, dan pengeboran yang diambil langsung dari sumbernya, seperti: Minyak bumi, gas bumi, panas bumi, pasir dan kerikil, batu bara, biji besi, timah, biji emas, biji nikel, biji perak serta biji bauksitb. Barang-barang kebutuhan pokok yang sangat dibutuhkan oleh rakyat banyak, seperti: Beras, gabah, jagung, sagu, kedelai, garamc. Makanan dan minuman yang disajikan di hotel, restoran, rumah makan, warung dan sejenisnya.d. Uang, emas batangan, surat-surat berharga (saham, obligasi dan lainnya)JASA KENA PAJAK (JKP)Pengertian:Jasa Kena Pajak adalah setiap kegiatan pelayanan berdasarkan suatu perikatan atau perbuatan hukum yang menyebabkan suatu barang atau fasilitas atau kemudahan atau hak tersedia untuk dipakai, termasuk jasa yang dilakukan untuk menghasilkan barang karena pesanan atau permintaan atau petunjuk dari pemesan yang dikenakan pajak berdasarkan UU PPNPENGECUALIAN JKPPada dasarnya semua jasa dikenakan pajak, kecuali yangditentukan UU PPN, jenis jasa yang tidak dikenakan PPN:a.

Jasa di bidang pelayanan kesehatan medikb. Jasa di bidang pelayanan sosialc. Jasa di bidang pengiriman surat dengan perangkod. Jasa di bidang perbankan, asuransi, dan sewa guna usaha dengan hak opsie. Jasa di bidang keagamaanf.

Jasa di bidang pendidikang. Jasa di bidang kesenian dan hiburan yang tidak bersifaf komersialh. Jasa di bidang penyiaran yang bukan bersifat iklani.

Jasa di bidang tenaga kerjaj. Jasa di bidang perhotelank.