142856195-Liabilities-and-Owners-Equity.pptx

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Liabilities and Owners Equity Stefy Yanti (1401127760) Kisa Zila Venita (1401122040) Bayhakhi (1401136260) Hendry Aldaryanto (1401138165) Rahardjanto (1401136241) Rubby M Herlambang (1401137774) Liabilities and Owner's Equity Konsep-konsep Teoritis Akuntansi: 1. Teori Proprietary / Teori Kepemilikan Tujuan utama teori proprietary adalah untuk menentukan dan menganalisis kekayaan bersih pemilik, dengan pe
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  Liabilities and Owners Equity Stefy Yanti (1401127760)Kisa Zila enita(1401122040)!ay a# i (14011$6260)%endry &ldaryant' (14011$16)*a ard+ant' (14011$6241)*ubby , %erla-ban. (14011$7774) Liabilities and Owner/s Equity  Konsep-konsep Teoritis Akuntansi: 1. Teori Proprietary / Teori Kepemilikan  u+uan uta-a te'ri r'rietary adala untu# -enentu#an dan -en.analisis #e#ayaan bersi e-ili# den.an ersa-aan a#untansi3 Aset — Utang = Ekuitas Pemilik  en.an #ata lain e-ili# -e-ili#i aset dan utan.5 i#a utan. dian..a aset ne.atif -a#a te'rir'rietary di#ata#an berusatada aset dan seara #'nse#uen ber'rientasi neraa5 &set dinilai dan neraa disusun untu# -en.u#ur eruba an dala- #eentin.an atau #ese+a teraan e-ili#5 *e8enue dan e9enses dian..a -enin.#at atau -enurun seara berturut:turut dala- #ee-ili#an yan. bu#an berasal dari in8estasi e-ili# atau enari#an -'dal 'le e-ili#5 adi in'-e bersi atas utan. dan a+a# en. asilan erusa aan adala e9enses; de8iden adala enari#an -'dal5 Liabilities and Owner/s Equity  2. Teori Entitas  e'ri entitas -e-andan. entitas seba.ai sesuatu yan. terisa dan berbeda dari i a# yan. -enyedia#an -'dal ada entitas5 Seara seder ana unit bisnis bu#an e-ili# -erua#an usat #eentin.an a#untansi5 <nit bisnis -e-ili#i su-ber daya erusa aan dan bertan..un.+awab ter ada e-ili# -auun #redit'r5 ,enurut te'ri ini ersa-aan a#untansi adala 3 Aset = EkuitasAset = Utang + Ekuitas Pemegang a!am &set adala ertu-bu an a# erusa aan; e#uitas -enun+u##an su-ber aset dan terdiri dari utan. dan e#uitas e-e.an. sa a-5 !ai# #redit'r dan e-e.an. sa a- adala e-ili# e#uitas -es#iun -ere#a -e-ili#i a# yan. berbeda ter#ait den.an in'-e #'ntr'l risi#' dan li#uidasi5 adi in'-e yan. dier'le -erua#an r'erti entitas in..a didistribusi#an seba.ai de8iden #eada e-e.an. sa a- 5 Liabilities and Owner/s Equity  . Teori #ana  e'ri dana -e-andan. unit bisnis terdiri atas su-ber daya e#'n'-i (dana) serta #ewa+iban dan restri#si ter#ait -en.enai en..unaan su-ber daya5 =ersa-aan a#untansinya adala 3 Aset = $estriksi Aset <nit a#untansi dide>nisi dala- en.ertian aset dan en..unaan aset yan. tela dila#u#an5 Kewa+iban -enun+u##an seran.#aian restri#si u#u- dan e#'n'-i ada en..unaan aset5 Se in..a te'ri dana ?ber'rientasi aset? dala- en.ertian ba wa f'#us uta-anya adala ada ad-inistrasi dan en..unaan aset seara -e-adai5 Liabilities and Owner/s Equity
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