konsep dasar dan teori ekuitas.ppt

7/24/2019 Konsep Dasar dan Teori Ekuitas.ppt

1/19

Objectives

(Tujuan)

Basic Concepts,

Principles, Postulates,

Doctrines,Assumptions

Accounting

Point of View

(Teor! of "#uit!)

GAAP

Standard


2/19

Postulates, Principles and

Concepts$ Postulates are

%basic assumptions tat can not be verifie&

% sometimes calle& axiomsin formal logical s!stems$ Principles are

% rules tat empiricall! teste& can become laws

% general approaces use& in te recognition an&

measurement of accounting events$ Concepts

% are generic i&eas generali'e& from particular instances

% are not part of te formal teor! formulation


3/19

Eight Principles Developed in ARS 3:

$ An! rule or proce&ure

wic assigns profit to

a portion of a businessactivit! soul& be

continuousl! re

eamine& to &etermine

te etent to wic itintro&uces bias into

reporting

$ Canges in resources

soul& be classifie&

among te amountsattributable to

% Pricelevel canges

% Canges in

replacement cost

% *ale or transfer

% Oter causes


4/19


$ All assets soul& be

recor&e& in te accounts

an& reporte& in te

financial statements

% "istence of an asset is

in&epen&ent of te means

b! wic it was ac#uire&

% +eter obtaine& b!investments b! owners,

cre&itors, or oters

$ Asset measurement is a

problem of future services

% Determine if future services

actuall! eist

% "stimate te #uantit! of

services

% Coose a pricing meto&

tat consi&ers$ Past ecange price

$ Current ecange

(replacement) cost

$ A future ecange price


5/19


$ All liabilities soul& berecor&e& in te accounts an&reporte& in te financial

statements$ iabilities wic call for

settlement in goo&s orservices soul& be measure&b! teir agree& to selling

price% Cas settlements soul& be

measure& using -PV

% .se terms &iscount an&premium

$ /n a corporationstoc0ol&ers1 e#uit! soul&be classifie& into

% /nveste& capital

% 2etaine& earnings

$ *tatement of te results ofoperations soul& givesufficient &etail to allowanal!ses an& comparisons% 2evenues

% "penses

% 3ains 4 osses


6/19

Postulates & Principles

$ Postulates are basic assumptions tat can not be

verifie&

$ Principles are general approaces use& in terecognition an& measurement of accounting events

% A2* 5 reasons tat principles are postulates &erive&

from 6eperience an& reason6 tat ave prove& useful

% Principles are postulates tat ave been successful in

practice


7/19

Historical Costing nderpinnings

$ Postulates

% 3oing Concern

% Time Perio&

% Accounting "ntit!% 7onetar! .nit

$ Input-Oriented Principles

% 2ules of Operation

$ 2ecognition

$ 7atcing

% Constraining Principles

$ Conservation

$ Disclosure

$ 7aterialit!

$ Objectivit!

$ Output-Oriented Principles% Applicable to users8

Comparabilit!

% Applicable to Preparers8Consistenc! 4 .niformit!


8/19

Historical Costing Postulates

$ Going Concern% .nless tere is evi&ence to te contrar!, it is assume&

te firm will continue in&efinitel!% 2eporting of li#ui&ation values is in violation of te

postulate

$ Time Period

% Creates &efinite time segments out of wat is acontinuing process

% 9or business entities tis time perio& is te business!ear


9/19

Historical Costing Postulates

$ Accounting Entity

%Te business entit! is separate from its owners

$ Monetary Unit

%9inancial statements are epresse& in terms of

mone!

%Te monetar! unit is stable


10/19

Historical Costing Principles!

"nput$ Rules of Operation

%2evenue recognition is

$ te output of goo&s:services

$ not &epen&ent on te flow of cas or oter assets

%7atcing is

$ te recognition of epenses wit te revenuesgenerate& b! te epenses

$ not &epen&ent on te flow of cas


11/19

Historical Costing Principles!

"nput$ Constraining Principles

% Conservation

$ slower revenue recognition,

$ faster epense recognition,$ lower asset valuation,

$ iger liabilit! valuation

% Disclosure

$ 2elevant financial information bot insi&e an& outsi&e te financial

statements% 7aterialit!

$ Te importance of an item to users wen ma0ing &ecisions

% Objectivit!

$ Te &egree of consensus among measurers


12/19

Historical Costing Principles!#utput

$ Output-Oriented Principles

%Applicable to .sers

$ Comparabilit!8 te &egree of reliabilit! users soul&fin& in financial statements wen evaluatingfinancial con&ition

%Applicable to Preparers

$ Consistenc!8 refers to use of same accountingmeto&s over time

$ .niformit!8 refers to similar accounting treatmentsin similar situations


13/19

E$uit% heories o' Accounting

$ Proprietar! Teor!

$ "ntit! Teor!

$ /nvestor Teor!$ 2esi&ual Teor!

$ 9un& Teor!

$ Comman&er Teor!

$ "nterprise Teor!

$ Saria !Enterprise"Saria !Enterprise"

TeoryTeory


14/19

$ Proprietar! Teor!

Assumes owners an& te firm are virtuall! i&entical

O"; A % $ "ntit! Teor!

Te firm an& te owners are separate beings

Assets ; ( < ")

$ /nvestor Teor!

% /nvestors are bon&ol&ers an& sareol&ers

( + *) ; A % *T

$ 2esi&ual "#uit! Teor!

% 2esi&ual e#uit! ol&ers are tat group of claimants woserigts are superse&e& b! all oter claimants

2"; A %*pecific "#uit!


15/19

$ 9un& Teor!

% Assumes a group of assets an& relate& obligations &evote&

to a particular purpose Assets ; 2estrictions of Assets

$ Comman&er Teor!

% Comman&er is a s!non!m for management% Assumes te manager transposes te comman&er view to

te investor

$ "nterprise Teor!% A firm is te central of man! parties1 interest (owners,

cre&itors, emplo!ees, suppliers, customers,government, public, etc)


16/19

"nterprise Teor!

/nvestors Communit!

Boar& of Directors

7anagement

"mplo!ees

*uppliers

"mplo!ees

Cre&itorsCustomers

Anal!sts

3overnment


17/19

ValueA&&e& *tatement

Pengasilan (Penjualan) 2p=>>?>>>?>>>

() -ilai 7asu0an @>?>>>?>>>

-ilai Tamba 2p5>?>>>?>>>

;;;;;;;;;;;Distribusi -ilai Tamba8

=? ar!awan (3aji?:.pa) 2p=?>>>?>>> =5?=? /nvestor (Devi&en) 2pE?>>>?>>> =?@

@? re&itur (Bunga) 2p F?>>>?>>> 5?=

? Pemerinta (Paja0) 2p=>?>>>?>>> =?G

F? Pemaso0 (7arjin aba) 2p ?>>>?>>> F?5=

H? Pelanggan (Iasa Purna Iual) 2p F?>>>?>>> 5?=45? 7as!ara0at .mum (9asilitas, &ll) 2p F?>>>?>>> 5?=

2p5>?>>>?>>> =>>?>>

;;;;;;;;;;;;;;;;;;;;


18/19

Shariah (Enterprise) heor%Shariah (Enterprise) heor%

/nvestors Communit!

Boar& of Directors

7anagement

"mplo!ees

*uppliers

"mplo!ees

Cre&itorsCustomers

Anal!sts

3overnment

AAJ


19/19

K*aria6 ValueA&&e& *tatement

Pengasilan (Penjualan) 2p=>>?>>>?>>>

() -ilai 7asu0an @>?>>>?>>>

-ilai Tamba 2p5>?>>>?>>>

;;;;;;;;;;;Distribusi -ilai Tamba8

=? ar!awan (3aji?:.pa) 2p=?>>>?>>> =5?=? *oibul 7aal (Bagi Jasil) 2p=5?>>>?>>> ?G

@? 7u&orib (Bagi Jasil) 2p=F?>>>?>>> =?@

? Pemerinta (Paja0) 2p=>?>>>?>>> =?G

F? Pemaso0 (7arjin aba) 2p ?>>>?>>> F?5=

H? Pelanggan (Iasa Purna Iual) 2p F?>>>?>>> 5?=45? 7as!ara0at .mum (9asilitas, &ll) 2p F?>>>?>>> 5?=

G?G? AAJAAJ (La0at, &ll) 2p ?>>>?>>> ?GH

2p5>?>>>?>>> =>>?>>

;;;;;;;;;;;;;;;;;;;;

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