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Akuntansi mempunyai peranan yang sangat penting dalam menjalankan operasi perusahaan. Akuntansi berfungsi untuk menyediakan informasi yang bermanfaat sebagai dasar pengambilan keputusan didalam maupun diluar perusahaan. Informasi keuangan akuntansi digunakan dalam menggunakan analisa terhadap laporan keuangan agar diperoleh gambaran posisi keuangan dan perkembangan usaha dari suatu perusahaan. Dalam keperluan itulah, buku Pengantar Akuntansi ini sengaja penulis hadirkan untuk pembaca. Tujuan buku ini adalah sebagai panduan bagi setiap orang yang ingin mempelajari dan memperdalam ilmu pengetahuan.
Secara umum, pengertian perusahaan adalah suatu badan hukum yang dibentuk oleh sekelompok orang yang terlibat dalam menjalankan badan usaha dalam kapasitas komersial atau industri. Perusahaan juga dapat didefinisikan sebagai suatu lembaga dalam bentuk organisasi yang dioperasikan dengan tujuan untuk menyediakan barang dan jasa bagi masyarakat dengan motif untuk memperoleh keuntungan. Lini bisnis sebuah perusahaan biasanya akan menentukan struktur bisnis yang dipilih perusahaan tersebut. Beberapa diantaranya; kemitraan, perseorangan, atau korporasi. Struktur bisnis biasanya juga menunjukkan struktur kepemilikan perusahaan. Pada umumnya, perusahaan bertempat di suatu bangunan fisik di lokasi tertentu dalam menjalankan operasionalnya, memiliki catatan administrasi terkait produksi dan struktur biaya, serta terdapat beberapa orang yang bertanggung jawab terhadap operasional dan risiko bisnis/usaha.
Global in scope, accounting has had its share of great thinkers and practitioners, from Luca Pacioloi, the father of accounting, to R. J. Chambers, W. W. Cooper, Yuji Ijiri, Stephen A. Zeff and other figures. This encyclopedia presents more than 400 entries that focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts, accounting issues, authors in accounting, records, leaders in the profession, accounting in various countries, financial court cases, accounting exams and historical researchers.
Provides a comprehensive introduction to accounting theory for students who are majoring in accounting. This text will also provide an evaluation of accounting theory from a number of alternative perspectives and paradigms.
They say there was or there wasn't in olden times a story as old as life, as young as this moment, a story that is yours and is mine. Once in a Promised Land is the story of Jassim and Salwa, who left the deserts of their native Jordan for those of Arizona, each chasing mirages of opportunity and freedom. Although the couple live far from Ground Zero, they cannot escape the dust cloud of paranoia settling over the nation. A hydrologist, Jassim believes passionately in his mission to make water accessible to all people, but his work is threatened by an FBI witch hunt for domestic terrorists. A Palestinian now twice displaced, Salwa embraces the American dream. She grapples to put down roots in an unwelcoming climate, becoming pregnant against her husband's wishes. When Jassim kills a teenage boy in a terrible accident and Salwa becomes hopelessly entangled with a shadowy young American, their tenuous lives in exile and their fragile marriage begin to unravel. Once in a Promised Land is a dramatic and achingly honest look at what it means to straddle cultures, to be viewed with suspicion, and to struggle to find safe haven.
First published in 1996. This book summarises the Seminar held in Edinburgh in 1994 in the five hundredth year since the publication of Luca Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita. Its purpose is simple but relevant to every accountant. It revisits some fundamentals that lay behind Pacioli's decision to write his Summa, and examines whether the accounting framework in which we work today has overlooked basic issues because of its continued focus on development of the existing financial accounting model. It analyses Pacioli's legacy from several different perspectives, deliberately choosing to do so in ways that addressed considerations that his work reflect...
Accounting practice, whether in business or government, is more dynamic, more complex, and addresses a wider array of issues than it did as little as five years ago. Significant and rapid social, political, technological and economic changes are taking place in the world economy and it is increasingly recognised that accountants in all countries play a key role in the process of economic development.Accounting education is undergoing a thorough review on a worldwide basis and major developments are taking place to produce quality accounting education that can keep pace with dramatic world change.This book provides an up-to-date view of the state of accounting education throughout the world and focusses on the global challenges facing accounting education as we approch the millenium.
A physician-professor of clinical rehabilitative medicine explains tension myositis syndrome, back pain caused by tension, and outlines ways in which that pain can be reduced or eliminated through control of stress and physical reactions
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