Teori Akuntansi

Accounting Theory materials for students, university students, teachers, professors and practitioners.

This application discusses the accounting theory and its formulation is comprehensive and complete.

Accounting theory is a system that is comprehensible category including postulates and theories that are interrelated. Accounting theory is closely related to the accounting processes ranging from introductory accounting, financial accounting, advanced financial accounting, cost accounting, management accounting, banking accounting, tax accounting, accounting audits, as well as government accounting and international accounting.

The material presented has been adjusted to the standards in use by the Indonesian Institute of Accountants (IAI), also adapted to the International Accounting Standards Committee (IASC) as a basic reference in the development of accounting in Indonesia. and also the standard used by the United Stated Generally Accepted Accounting Standards (US GAAP), and there are some parts that have adopted the IFRS standards that are only a partial harmonization.

This application contains, among others:

1. Definition of accounting theory

2. reasoning (reasoning)

3. Engineering financial statements

4. The frame-conceptual - a model

5. The basic concepts of financial accounting

6. Assets

7. Liability

8. Revenue

9. Cost

10. Earnings (income)

11. Equity

12. Disclosure and interpretive Means

13. The accounting for changes in prices

Hopefully this simple application can help your readers and users of these applications to further explore in detail and complete accounting.

We expect criticism and suggestions for improvement and kelengpakan this application.