Segala hal terkait "Aset Tidak Berwujud"

PENDAHULUAN

Tujuan
Tujuan dari Pernyataan ini adalah untuk menentukan perlakuan akuntansi bagi aset tidak berwujud yang tidak diatur secara khusus pada standar lainnya. Pernyataan ini mewajibkan entitas untuk mengakui aset tidak berwujud jika, dan hanya jika, kriteria-kriteria tertentu dipenuhi. Pernyataan ini juga mengatur cara mengukur jumlah tercatat dari aset tidak berwujud dan menentukan pengungkapan yang harus dilakukan bagi aset tidak berwujud.

Ruang Lingkup
Pernyataan ini harus diterapkan dalam akuntansi untuk aset tidak berwujud, kecuali:
(a) aset tidak berwujud yang diatur oleh standar lainnya;
(b) aset keuangan seperti yang didefinisikan dalam PSAK 50 (revisi 2006): Instrumen Keuangan: Penyajian dan Pengungkapan;
(c) Hak penambangan dan pengeluaran yang dilakukan dalam rangka eksplorasi, pengembangan dan penambangan mineral, minyak, gas alam (sebagaimana diatur dalam PSAK 29: Akuntansi minyak dan Gas Bumi) dan sumber daya lainnya yang tidak dapat diperbarui.

Jika Pernyataan lain telah mengatur jenis aset tidak berwujud tertentu, maka entitas menerapkan Pernyataan tersebut, bukan menerapkan Pernyataan ini. Misalnya, Pernyataan ini tidak dapat diterapkan untuk:

Karena artikel ini amat sangat panjang... untuk selanjutnya bisa di baca di ethasyahbania

Advantage Term Life Insurance, online

You certainly are familiar with life insurance, and have often heard the words "life insurance". What is life insurance? Life insurance is insurance that serves to provide protection for the family or the beneficiary if the insured dies. That is, life insurance equal to transferring the risk of revenue loss to the Insurance Agency, so that if the insured dies in the future then the insurance agency will bear the cost of living heirs in accordance with the contractual agreement between the purchaser of life insurance and insurance agency.

So, if you as the head of the family in your household and buy life insurance from an insurance agency, it means you have to anticipate the potential loss of income at any time if you die then the insurance agency will provide the sum assured to the family you leave behind that can be used as a substitute for the lost revenue though for a while. While insurance agencies benefit from the premiums paid by the insured.

There are various types of life insurance, including term life insurance, namely life insurance where you pay a premium to the insurance companies, and companies will guarantee your income if within the period of such pernjajian you died. Then your heirs will receive the sum assured. Today there are many institutions or insurance companies who receive the service life insurance, there are conventional, there are online, among the life insurance online is www.advantagetermlife.com, where you can purchase insurance with great ease. And there are many options and you can compare prices offered. Once you decide to join, you only have to choose the term and fill out the form provided. If you are interested please visit and study in advance by visiting advantagetermlife.

If you are a Muslim, be careful in choosing insurance products because it involves the religious laws.

Adab dan Berhati-hati dalam Bersumpah

Dari Umar radhiallahu'anhu, Rasulullah shallallahu'alaihi wasallam bersabda: "Janganlah engkau bersumpah dengan bapak atau ibu kalian, tetapi barangsiapa bersumpah, maka hendaklah bersumpahlah dengan nama Allah."

Seorang muslim hendaknya tidak bersumpah kecuali dengan Nama Allah saja dan tidak dengan: "Demi Allah demi Rasulullah", atau selainnya yang menggandengkannya dengan Allah atau selain Allah. Sebab hal ini terlarang dan tidak sah sumpah tersebut.

Selain itu, sebaiknya seorang muslim tidak terlalu mudah untuk bersumpah apalagi terkait hal-hal sepele, karena akan menjadikan kebiasaan dan tidak akan baik pada akhirnya.

Cooking is More Fun with Cake Baking Sheet

To create different types of cakes, mothers usually use a baking sheet. A variety of pan in circulate in the market, some made of glass, there are trays made ​​of such metals zinc, pan sizes also vary, a large pan that will produce a cake or bread that are large. To get the right baking pan you will use in making a birthday cake, for example, to make pies, baked goods and desserts, there are some things to consider.

One thing to consider is the material used baking pan. Metals and glass are the two materials commonly used for baking. Metals are usually low cost, lightweight, durable and easy to clean, besides durability and better heat retention. For example to make bread, you should use a metal baking pan. You will rarely see the baker goods made ​​of glass while visiting chef bread merchant. While the pan is made ​​of glass is usually used for dishes that require little hot cakes.

Besides the main thing to consider when making a cake using the pan is whether the non-stick pan? If the pan is not nonstick baking will make the show so much longer and tedious, usually the mothers would use a baking sheet.

Non-stick baking sheet that is very helpful to accelerate, simplify, and make your cooking more enjoyable event. By using a baking pan that comes with a sheet cake you will get better results, the cake is not a mess, and quickly cooked.

The Great Benefits of Industrial Microwave Heating and Drying

Did you know that the microwaves were created when the first world war two, when it is the researchers used a vacuum tube that has a micro wavelength between 1 mm and 3 cm. In 1946, Dr. Percy LeBaron engineer who worked at Raytheon Corporation when he was in his study, he found the candy in his pocket melted. Dr. Percy realizes microwaves has led his own candy melts. After experimenting, he concluded that microwave cooking can accelerate when compared with conventional oven cooking.

Then the researchers continue to develop the type and usefulness of the microwave, so the days are so much mirowave on the market, consisting of various types and capabilities, ranging from micorwave for households up to industrial scale. One of the leading companies that have been experienced for 60 years in the field microwave industry is www.thermex-thermatron.com.

Thermex-Thermatron offers a wide selection of microwaves for the industry with a variety of features technology for heating and drying. Microwave power is supplied Thermex Thermatron has a large capacity, can improve the quality, efficiency, and maximum results for your company's needs. Product excellence, engineering technology for microwave power supplies, and the solution of the problem, an excess of Thermex Thermatron in serve you.

NETTROPI Providing the Best Award Trophy and Plaques for your

Man is born to always compete, competition in the beginning when millions of sperm cells to be able to compete strongly penetrate the egg until it forms a human. When it started to grow the competition is always there, until the age of elementary school, middle school, high school, college until a man is always in condition to compete with other human beings. Competition is a natural thing, not an official (not held by an institution), and occurs throughout life, as natural a winner does not get the trophy as the competition that occurs because of the activities made ​​by the organizers of such an exercise which the winner will get a trophy according to the champion category 1, 2, or 3.

Cup is an award given to a person or group of people because it managed to be the best in a race. There are various types of trophies and many kinds of creatures. The materials are generally made ​​for the trophies were selected from high quality materials. One company that sold trophy provider of online is www.nettrophy.com. Nettrophy provide various kinds of trophies for various events such as soccer, baseball, basketball, poly balls, and other race.

Nettrophy provide a specially designed trophy, unique, creative, and of high quality materials such as from acrylic, crystal, and glass. Provided any trophy consists of a variety of colors and shapes adapted to the event and customer orders. Nettrophy have products that will satisfy your trophy. Cup that we create will be very proud of your award and the winners have been accomplished. Nettrophy also provides for the award plaques are custom made and there just to satisfy you.

A variety of interesting boot shoes accessories

Mall is the place of all traded goods, ranging from cheap to very expensive. Because it almost every day people passing by at the crowded mall, there is just wash the eyes, there is a purpose to the movies, and more a destination for shopping. Various kinds of goods they buy ranging from daily necessities to the only lifestyle.

Talk about the lifestyle of modern people tend to change clothes being worn, all done just to look stylish. One is equipped to look fashionable shoes. Today there are many shops selling shoes and accessories. In today's Internet age, the easiest way to membelanja shoes and accessories is through Internet sites, because we do not need to leave home and of course this can save on your expenses, one online store that is quite popular is www.westernexpressinc.com. This site sells almost all kinds of pakian that will make you more fashionable and appear confident.

www.westernexpressinc.com sells shoes and accessories that you can choose at will. With affordable prices you can have a unique shoe that can make you look more stylish. How? if you are interested we are ready to serve you, we already have customers almost all over the world, all have felt the slope give satisfactory service.

Boot shoes we offer are high quality shoes with a very interesting choice of accessories that make you more stylish and confident. We are waiting to serve you with the best service.

Falcon Tactical Headset, as a Modern Military Equipment

You must already know what it is a headset? Yes, now people are familiar with what's headset, which is a combination of headphones and microphone. Headset was first created in 1910 by Nathaniel Baldwin. Headset technology is now highly developed, is used for telephone communications and military equipment.

Various sophisticated headset has been provided to facilitate communication of the army, for example, CJ Falcon Headsets are available at www.cjcomponents.com. Our company has experienced in making products and providing services for military equipment.

CJ Falcon Headset meets the standards for use by special forces, security patrols, SWAT equipment, and has been designed to be convenient to use in your head. This headset has been used by U.S. soldiers. How, you interested? Please reserve your headset to our company.

Various Options for Your Gift Bags

Today a variety of packaging to enhance and beautify the prize has greatly proliferated. Various souvenir shops popping up. Among the already quite famous in the world is the American Container Concepts Corp. who sells souvenir-quality bags, beautiful, safe, and consists of a variety of options.

American Container Concepts Corp. also sell gift bags including bags made ​​from plastic or crackle, consisting of various sizes and colors. The company is prioritizing customer satisfaction for both small scale, medium, or large. That's why the company continues to grow because consumers have felt the increase for convenience when ordering gift bags for the guarantee will arrive safely at the store's customers.

Another plus of the American Container Concepts Corp. the buyer can add the logo on the bag wrapping up their own store name, the same as when you shop at department stores where each store can add the logo on the packaging luggage buyers. How do you want to order a gift bag are interested in our company? We are waiting for you.

Taliban Attacks in Kabul Also Target Public Opinion

Tuesday's insurgent attacks in the Afghan capital of Kabul were aimed at high-value targets in an effort to influence public opinion about the direction of the war. The Taliban, unable to win militarily, seems to have shifted to terrorist tactics.

The coordinated attacks by small teams of Taliban fighters targeting secure, but high-profile sites in Kabul, have received extensive media coverage worldwide. But they are likely to have more of an impact on public opinion than to actually achieve any strategic victory.

The insurgent teams attacked the U.S. Embassy, the headquarters of the NATO-led security force, the Afghan intelligence agency and other areas around the center of the city.

Afghan security forces responded and, with some minor help from NATO troops, were able to put down the attacks with very little damage to Kabul, Afghans or foreign nationals.

In a press release, Afghan President Hamid Karzai condemned the attack while praising the effective response of the Afghan authorities.

Afghan Interior Ministry spokesman Siddiq Siddiqi said the attackers' only aim was to sow terror. He said Afghan forces are ready to repel such attacks whenever they occur.

"Their main objective and aim is to create terror. As they did today," said Siddiqi. "And they should be informed and notified that Afghan forces are much ready today, much equipped today, and they are trained today and if they want to attack us again they will face the consequences, and whenever they attack the Afghans they will be killed and they will be killed badly, as they were today."

The attacks in Kabul are the latest in a string of high profile attacks this summer, including attacks on the Hotel InterContinental and the assassination of President Karzai’s brother in Kandahar.

According to NATO spokesman General Carsten Jacobson, the Taliban are shifting to these kinds of very visible attacks because, with NATO having conducted a surge of troops, the insurgents no longer can win on the battlefield or hold territory.

Afghan policemen fire toward a building that the Taliban insurgents took over during an attack near the U.S. embassy in Kabul, Afghanistan, September 13, 2011. .Tuesday's insurgent attacks in the Afghan capital of Kabul were aimed at high-value targets in an effort to influence public opinion about the direction of the war. The Taliban, unable to win militarily, seems to have shifted to terrorist tactics.

The coordinated attacks by small teams of Taliban fighters targeting secure, but high-profile sites in Kabul, have received extensive media coverage worldwide. But they are likely to have more of an impact on public opinion than to actually achieve any strategic victory.

The insurgent teams attacked the U.S. Embassy, the headquarters of the NATO-led security force, the Afghan intelligence agency and other areas around the center of the city.

Afghan security forces responded and, with some minor help from NATO troops, were able to put down the attacks with very little damage to Kabul, Afghans or foreign nationals.

In a press release, Afghan President Hamid Karzai condemned the attack while praising the effective response of the Afghan authorities.

Afghan Interior Ministry spokesman Siddiq Siddiqi said the attackers' only aim was to sow terror. He said Afghan forces are ready to repel such attacks whenever they occur.

"Their main objective and aim is to create terror. As they did today," said Siddiqi. "And they should be informed and notified that Afghan forces are much ready today, much equipped today, and they are trained today and if they want to attack us again they will face the consequences, and whenever they attack the Afghans they will be killed and they will be killed badly, as they were today."

The attacks in Kabul are the latest in a string of high profile attacks this summer, including attacks on the Hotel InterContinental and the assassination of President Karzai’s brother in Kandahar.

According to NATO spokesman General Carsten Jacobson, the Taliban are shifting to these kinds of very visible attacks because, with NATO having conducted a surge of troops, the insurgents no longer can win on the battlefield or hold territory.

"The insurgents did not shift or change their tactics voluntarily; they didn't have a chance. We are not seeing any more open operations in the field against our formations because they haven't got the capability to do it," said Jacobson. "So the terrorists did not succeed in their military aims, they succeeded in the attention that they were gaining. That is what terrorists do all over the world: they search for a high-value target, for something that is public, they strike and then they count on the public effect that they have. It is terrorism and nothing else."

With a drawdown of coalition troops already under way - its ultimate aim being the total withdrawal of Western combat troops by 2014 - the West also is focusing on training Afghan forces.

In addition to counter-insurgency operations in the country's hills and villages, however, Afghan troops also may have to conduct a counter-terrorism campaign. And part of that fight will have to take place in the arena of public opinion.

VOANEWS.com

Analisa Transaksi, Persamaan Akuntansi, dan Laporan Arus Kas

Pelajaran akuntansi kali ini adalah kelanjutan dari postingan sebelumnya, yaitu: Belajar Akuntansi 2, sekarang sudah masuk ke bab 2 yang membahas: Analisa Transaksi, Persamaan Akuntansi, dan Laporan Arus Kas

ANALISA TRANSAKSI
Transaksi adalah setiap kejadian bersifat keuangan yang mengubah besarnya NERACA (Aktiva, kewajiban, dan modal) dan RUGI/LABA (Pendapatan dan Beban). Setiap transaksi pasti memiliki bukti transaksi yang disebut dengan dokumen seperti faktur, kwitansi, cheque, dan lain-lain. Seperti definisi transaksi diatas, harus setiap transaksi dianalisa, artinya untuk mengetahui perubahan-perubahan neraca dan rugi/laba.

PERSAMAAN AKUNTANSI
Untuk mengetahui hasil usaha dalam suatu periode tertentu (misalnya tiap bulan) dapat dilakukan dengan menggunakan aljabar (persamaan ruas kiri dan ruas kanan) yang disebut dengan persamaan akuntansi.

RUMUS DASAR PERSAMAAN AKUNTANSI
AKTIVA (ASSETS) = KEWAJIBAN (LIABILITIES) + MODAL (CAPITAL)

Ketika menyelesaikan persamaan akuntansi, kunci penyelesaiannya adalah:

• Harus bisa memisahkan rekening neraca (Aktiva, kewajiban, dan modal) dan rekening R/L (Pendapatan dan beban ).
  
• Jika ruas kiri bertambah sejumlah x, maka ruas kananpun harus bertambah sejumlah x, jika ruas kiri berkurang sejumlah x maka ruas kananpun berkurang sejumlah x.
  
• Rekening yang nampak pada persamaan akuntansi hanya rekening neraca (aktiva, kewajiban dan modal), untuk rekening rugi/laba (pendapatan dan beban) tidak nampak dalam persamaan akuntansi. Meskipun keduanya memengaruhi Modal (pendapatan menambah modal, sedangkan beban mengurangi modal).
  
  
  
  
  1. b. ANALISA TRANSAKSI
  1. Neraca (AL,cash(+ )100jt);Neraca (capital (+)100jt)
  2. Neraca (AL, cash(-) 30jt), Neraca (AT, office equipment(+)50jt); Neraca (liabilities, A/P (+)20jt)
  3. Neraca (AL, cash(-) 8jt), Neraca (AL, office supplies (+)8jt)
  4. Neraca (AL, cash (-) 3 jt); Neraca (Capital, (-) 3jt)
  5. Neraca (AL, cash(+)25jt); Neraca (Capital, (+)25 jt)
  6. Neraca (AL, cash (+)20 jt), Neraca (AL,A/R (+)20jt) ; Neraca (Capital, (+) 40jt)
  7. Neraca (AL, cash (-) 12 jt); Neraca (liabilities,A/P (-) 12jt)
  8. Neraca (AL, cash (+) 13jt), Neraca (AL, A/R (-) 13 jt)
  9. Neraca (AL, cash (-) 2jt); Neraca (Capital (-) 2 jt)
  10. Neraca (AL, cash (-) 26 jt); Neraca (capital, (-) 26 jt)
  11.a. Neraca (AT, depr.office equipment (-) 1jt); Neraca (capital, (-) 1jt)
  11.b. Neraca (AL, office supplies (-) 3,5 jt); Neraca (capital, (-) 3,5 jt)
  
  
  
  
  
  
  Catatan:
  Pada laporan rugi/laba (income statement), akuntansi menggunakan “ACCRUAL BASIC” artinya beban dan pendapatan diakui saat terjadinya tanpa melihat sudah dibayar atau belum dibayar/belum diterima uangnya, sesuai dengan SAK (Standart Akuntansi Keuangan).
  

Program "Menghitung Nilai"

Program ini sy buat sebagai tugas... dan tidak ada salahnya saya berbagi pada kawan2 yang tertarik pada pemrograman menggunakan Visual Basic 6, hususnya bagi para pemula, karena ini program test maka nama di commandbuttonnya bercampur baur. Program ini sudah berjalan sesuai dengan "inputan". kcuali tombol "PRINT" tidak berfungsi.




Ket: Type.text: (tanda = berarti nama dari type.text)
Nama Mahasiswa =NamaMahasiswa
Semester =Semester
Mata Kuliah =MataKuliah
Jurusan =Jurusan (tipe combotext)
Nilai Tugas =NilaiTugas
Nilai UTS =NilaiUTS
Nilai Praktek =NilaiPraktek
Nilai UAS =NilaiUAS
Absensi =Absensi
Mahasiswa Bernama =MahasiswaBernama
Semester =SemesterAgain
Mata Kuliah =MataKuliahAgain
Dinyatakan =Dinyatakan
Nilai Akhir =NilaiAkhir
Nilai Huruf =NilaiHuruf

Type CommandButton:
Hasil =Command1
Listing =Command2
Input Again =Command3
Print =Command4
Exit =Command5

Scriptnya sbb:

Private Sub Command1_Click()
NilaiAkhir = ((NilaiTugas * 1) + (NilaiUTS * 1) + (NilaiPraktek * 1) + (NilaiUAS * 1) + (Absensi * 1)) / 5

If NilaiAkhir >= 90 Then
NilaiHuruf = "A"
Dinyatakan = "Lulus"
MahasiswaBernama = NamaMahasiswa
SemesterAgain = Semester
MataKuliahAgain = MataKuliah

ElseIf NilaiAkhir >= 80 Then
NilaiHuruf = "B"
Dinyatakan = "Lulus"
MahasiswaBernama = NamaMahasiswa
SemesterAgain = Semester
MataKuliahAgain = MataKuliah

ElseIf NilaiAkhir >= 70 Then
NilaiHuruf = "C"
Dinyatakan = "Lulus"
MahasiswaBernama = NamaMahasiswa
SemesterAgain = Semester
MataKuliahAgain = MataKuliah

Else
NilaiHuruf = "D"
Dinyatakan = "Tidak Lulus"
MahasiswaBernama = NamaMahasiswa
SemesterAgain = Semester
MataKuliahAgain = MataKuliah
End If
End Sub

Private Sub Command2_Click()
On Error Resume Next
With Adodc1.Recordset
.AddNew
!NamaMahasiswa = NamaMahasiswa
!Jurusan = Jurusan
!Semester = Semester
!MataKuliah = MataKuliah
!NilaiAkhir = NilaiAkhir
!NilaiHuruf = NilaiHuruf
!Dinyatakan = Dinyatakan
.Update
End With
End Sub

Private Sub Command3_Click()
MsgBox "Mau Input Lagi?", vbYesNo + vbQuestion, "Input Lagi"
NamaMahasiswa = ""
Semester = ""
MataKuliah = ""
Jurusan = ""
NilaiTugas = ""
NilaiUTS = ""
NilaiUAS = ""
NilaiPraktek = ""
Absensi = ""
MahasiswaBernama = ""
SemesterAgain = ""
MataKuliahAgain = ""
Dinyatakan = ""
NilaiAkhir = ""
NilaiHuruf = ""
End Sub

Private Sub Command4_Click()
Hapus = MsgBox("Anda Yakin Akan Menghapus List?", vbYesNo + vbQuestion, "Delete List")
If Hapus = vbYes Then
Adodc1.Recordset.Delete
Adodc1.Recordset.MoveFirst
Else
MsgBox "List Tidak Jadi Dihapus", vbQuestion, "Batal Menghapus"
End If
End Sub

Private Sub Command6_Click()
Unload Me
End Sub

Private Sub Form_Load()
Me.MataKuliah.AddItem "Statistik"
Me.MataKuliah.AddItem "Visual Basic 2"
Me.MataKuliah.AddItem "Teori Organisasi"
Me.MataKuliah.AddItem "Teori Bahasa dan Automata"
Me.MataKuliah.AddItem "Pemrograman HTML"
Me.MataKuliah.AddItem "Analisis Sistem Informasi"
Me.MataKuliah.AddItem "General English"
Me.MataKuliah.AddItem "Akuntansi Dasar"
Me.MataKuliah.AddItem "Aljabar Linear"

Label1.Caption = "PROGRAM MENGHITUNG NILAI MAHASISWA IKMI RISKINA"
Timer1.Interval = 500
End Sub

Private Sub Timer1_Timer()
Label1.Visible = Not Label1.Visible
End Sub

Belajar Akuntansi 2

Belajar Akuntansi 2 adalah kelanjutan dari "Belajar Akuntansi" dari postingan sebelumnya.

Ada 4 jenis laporan keuangan (Financial Statement), yaitu:

1. Laporan laba rugi (income Statement)
adalah laporan yang mempertemukan pendapatan dan beban, dengan tujuan untuk melihat hasil usaha apakah Loss, Profit, atau BEP/saldo=0 (Break Even Point).

2. Laporan Neraca (Balance Sheet)

adalah laporan yang menunjukkan posisi assets/aktiva di sisi kiri serta kewajiban dan modal disisi kanan dengan seimbang pada periode tertentu.

3. Laporan Perubahan Modal (Capital Statement)

adalah laporan yang menunjukkan perubahan modal pemilik karena adanya hasil usaha serta pengambilan modal pada suatu periode tertentu.

Capital statement hanya digunakan untuk perusahaan perorangan dan persekutuan, sedangkan untuk korporasi disebut Laba ditahan (Retained earning statement).

4. Laporan Arus Kas (Cash flow)

adalah laporan yang menunjukkan penerimaan kas (cash in) dan pengeluaran (cash out) dalam suatu periode tertentu untuk mengukur kinerja keuangan perusahaan


Sebagai ilustrasi penyajian laporan keuangan di atas adalah sebagai berikut:






LAPORAN ARUS KAS (Cash Flow Statement)
Untuk mengukur kinerja keuangan perusahaan dapat dilihat dari laporan arus kas, yaitu penyajian penerimaan dan pengeluaran kas dalam satu periode tertentu untuk tiga kegiatan (aktivitas) sebagai berikut:
-Aktivitas Operasi,
-Aktivitas investasi, dan
-Aktivitas keuangan.
Cash flow statement akan di bahas di bab 2 yang membahas "Persamaan akuntansi dll"

Belajar Akuntansi

Sebelum mempelajari akuntansi, seseorang sebaiknya mengetahui dulu apa dan siapa pengguna serta yang berkepentingan terhadap informasi akuntansi..

Perusahaan adalah organisasi yang menghasilkan atau menyediakan produk/jasa yang dijual kepada umum dengan tujuan mencari untung.
Organisasi adalah kumpulan orang2 yang memiliki visi-misi yg sama lalu mereka bekerjasama dalam jangka waktu tertentu untuk mencapai tujuan tertentu.

Bentuk Kegiatan usaha yg dibahas dalam akuntansi ada 3:
1. Perusahaan Jasa (menyediakan jasa)
2. Perusahaan Dagang (Menjual barang tanpa pengolahan)
3. Perusahaan Manufacture (Mengolah barang mentah menjadi barang jadi atau barang siap dijual)

Sebelum melangkah lebih jauh kita harus memahami dulu perbedaan ketiga perusahaan tersebut, karena implementasi akuntansi dalam ke3 perusahaan tersebut jg berbeda.

Menurut Bentuk Hukumnya perusahaan yang dibahas dalam akuntansi ada 3:
1. Perorangan (dimiliki satu orang)
2. Persekutuan (pemiliknya 2 orang atau lebih)
3. Korporasi (perusahaan yang bermodal saham)

Apa pun bentuk dan jenis usaha itu pasti menyusun laporan keuangan artinya hasil dari akuntansi dari suatu perusahaan (output) ditujukan kepada pihak manajemen (internal) dan kepada pihak di luar manajemen (eksternal) untuk PENGAMBILAN KEPUTUSAN EKONOMI

Selanjutntya Belajar Akuntansi 2