1. ACCOUNTING INFORMATION SYSTEMS & BASIC ACCOUNTING EQUATION

2. ACCOUNTING DEFINITIONS
American Accounting Association (AAA) defines accounting as follows:
Accounting is a process of identifying, measuring and communicating economic information as a basis for consideration and decision by the users of the financial information.
Based on the accounting information can be summarized as follows:
That accounting is a process that ultimately dalah product information, including financial statements.
That the information generated from the process can be used for decision making for users.

3. ACCOUNTING INFORMATION USERS
Party Intern
planning,
Control
Supervision, and
Evaluating the performance of the company
Party Ekstern
The owner of the company (investor).
Creditor
Government.
Employee
Community

4. Stages in providing accounting information to the user

5. QUALITY OF ACCOUNTING INFORMATION
Understandability
Relevance
Reliability
Comparability
Consistency

6. BASIC ACCOUNTING PRINCIPLES
Recording accounting transactions using the following four principles:
Historical value.
Revenue Recognition.
Income-Expense matching.
Full disclosure.

7. the fields of Accounting
Financial accounting is a branch of accounting firm focusing on transaction records and periodically present in the financial statements.
Financial Accounting
Inspection (auditing) is the branch of accounting test and examine freely the truth and fairness of the statement authors of the report, which is the responsibility of the authors of the report.
Auditing
Cost accounting is a special branch of accounting that focuses its activities on the recording and presentation of information on operational costs.
Cost Accounting
Management accounting is a branch of accounting that specializes in the development and interpretation of accounting information to assist management in running the company.
Management Accounting

8. International Accounting Non-Profit Accounting
Task accountant in accounting taxation, among others, in charge of implementing the tax laws, tax planning (tax planning), implementation of tax administration, or represent the company as a taxpayer before the IRS.
Tax Accounting
International accounting field of accounting is to be applied to the company with the scope of activity covering more than one state(multinational business organizations).
International Accounting
Accounting for nonprofit organizations is the accounting field that specifically apply to organizations where the activity aims not for profit, such as charities and educational institutions.
Non-Profit Accounting

9. Government Accounting
Government accounting is the accounting field that specifically apply to government agencies.
Accounting System
The accounting system is the field of accounting that focuses its activities on the manufacture of the accounting system. The accounting system is designed to control the company's accounting practices internally, creating an efficient flow of financial reports, and present useful information for the users of accounting information reliably.
Budgetary Accounting
Budget accounting is accounting field that focuses its activities on the planning activities of the company. The result of such planning becomes a comparison between the planned budget and the work achieved.

10. ACCOUNTING PROFESSION ETHICS
Accountants and auditors often face the problem of an ethical dilemma.
When making financial reports to borrow money from banks, accountants are required to prepare financial statements to conform to the company's orders. The financial statements describe the company's financial condition as if healthy, so that borrowing by these companies was granted by the bank.
On the one hand, the accountant must uphold the ethics of the accounting profession, but on the other hand is a part accountant / karyawandari a company.
Trust the people, governments, and businesses on reports of auditors for the purpose of decision-making is not only determined by its expertise, but also by its independence and moral integrity of accountants.
The actions carried out by accountants should be based on applicable standards.

11. CREDIT AND DEBIT MECHANISM BALANCE NORMAL RULESP B
Saldo Normal D K

12. FORMULA APPLYING ACCOUNTING EQUATION
The relationship between wealth and property rights or claims that may be expressed in the form of the accounting equation (accounting equation) and formulated as follows: Assets = Liabilities + Equity Rights or claims on assets or equity owner of the company is a residue or remainder of assets reduced by the liabilities, as shown by the following equation: Assets - Liabilities = Equity

13. The company's goal is to increase assets and equity through the income (revenues), which is the amount obtained by handing over the goods and services to the customers'.
Revenue will increase the company's equity as earnings add asset but does not add liability.
Investment owner also adds to the company's equity.
Meanwhile, taking the owner or prive (withdrawals) and expenses (expense) will reduce equity.
Decision owner or prive is the opposite of the owner's investment.
The burdens of a decrease in equity in connection with the activities of the delivery of goods or services to customers.

14. Example: Transactions that occur on Lily Salon during the first month during the accounting period.
Miss Lily put up capital of Rp. 7,500,000. the effect of this transaction is to increase the company's assets in the form of "Cash" on the left side and the same amount in the form of "Capital Lily".
Aktiva =
Ekuitas
Kas

15. transactions 2
Salon Lily bought a plot of land for construction of office buildings in future Rp. 5,000,000 cash. Miss Lily's for a few months would plan to rent the office and salon equipment. As a result of this transaction accounting by the following equation.
Aktiva =
Ekuitas
Kas +
Tanah
Modal Lily
7.500
5.000
5000
2.500

16. transactions 3
During this month, Salon Lily buy equipment on credit amounting to Rp. 675,000. equipment to be used in the salon business, including elements of the load prepaid (prepaid expense) and obligations referred to in trade payables (accounts payable). The influence of this transaction are as follows.
Aktiva =
Kewajiban +
Ekuitas
Kas
Perlengkapan
Tanah
Hutang Dagang
Modal Nona Lily
2.500
5.000
7.500
+675
675
7500

17. transactions 4
Miss Lily earn services revenue (service revenue) from customers. During the first month of running a business, Miss Lily salon services earn revenue of Rp. 3,750,000. This makes the acquisition of revenue Lily Salon effort into growing, as demonstrated by the increase in total assets and total equity.
Aktiva =
Kewajiban +
Ekuitas
Kas
Perlengkapan
Tanah
Hutang Dagang
Modal Nona Lily
2.500
+675
5.000
7.500
+3750
Pendapatan Jasa
6.250
675
11.250

18. transaction 5
Miss Lily pay staff salaries amounting to Rp million; rent office Rp. 400,000; electricity and telephone bills amounting to Rp. 225,000; and miscellaneous expenses Rp. 137,500. the effect on the accounting equation as follows.
Aktiva =
Kewajiban +
Ekuitas
Kas
Perlengkapan
Tanah
Hutang Dagang
Modal Nona Lily
6.250
675
5.000
11.250
(1.062,5)
Beban Gaji
(400)
Beban Sewa Kantor
(225)
Beban Listrik dan Telepon
(1.825)
(137,5)
Beban rupa-rupa
4.425
9.425

19. transactions 6
During this month, Salon Lily pay trade payables amounting to Rp ,00. Effect on the accounting equation is as follows.
Aktiva =
Kewajiban +
Ekuitas
Kas
Perlengkapan
Tanah
Hutang Dagang
Modal Nona Lily
4.425
675
5.000
9.425
(475)
3.950
200

20. transactions 7
The fixtures were used during the current month is Rp. 400,000. This transaction expenses for which will reduce the equity and assets of the company. The influence of this transaction are as follows.
Aktiva =
Kewajiban +
Ekuitas
Kas
Perlengkapan
Tanah
Hutang Dagang
Modal Nona Lily
3.950
675
5.000
200
9.425
(400)
Beban perlengkapan
275
9.025

21. transactions 8
At the end of the month, Miss Lily take the money Rp. 1,000,000 of the company for personal purposes. This transaction resulted in a decrease in cash and Miss Lily's capital (equity). For companies, making money is not a burden and so-called prive. The influence of this decision is as follows.
Aktiva =
Kewajiban +
Ekuitas
Kas
Perlengkapan
Tanah
Hutang Dagang
Modal Nona Lily
3.950
275
5.000
200
9.025
(1.000)
Prive
2.950
8.025

22. Based illustration Lily Salon can note three important things that apply to all forms and types of businesses, among others:
The influence of each transaction indicated by the increase or decrease in one or more of the elements of the accounting equation.
This influence does not disturb the balance of the accounting equation.
Equity capital will increase if there is an increase in the owner's investment and income (revenue). Conversely, equity will be reduced if there is a decision by the owner (prive) and load (expense).

23. EFFECT DUE TO THE ACCOUNTING EQUATION IN SALON LILY
Aktiva =
Kewajiban +
Ekuitas
Kas
Perlengkapan
Tanah
Hutang Dagang
Modal Nona Lily
(1)
7.500
Investasi Nona Lily
(2)
(5.000)
5.000
Saldo
2.500
5000
(3)
675
(4)
3.750
Pendapatan Jasa
6.250
11.250
(5)
(1.825)
(1.062,5)
Beban Gaji
(400)
Beban Sewa Kantor
(225)
Beban Listrik dan Telepon
(137,5)
Beban rupa-rupa
4.425
9.425
(6)
(475)
3.950
200
(7)
Beban Perlengkapan
275
9.025
(8)
(1.000)
Prive
2.950
8.025

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