scholarly journals PERSAMAAN AKUNTANSI DALAM TRANSAKSI BISNIS

2020 ◽  
Vol 2 (1) ◽  
pp. 45-54
Author(s):  
Almira Keumala Ulfah
Keyword(s):  
Basic Concept ◽  
Basic Equation ◽  
Financial Statements ◽  
Business Transactions

This study intends to analyze comprehensively about accounting equations in business transactions. The accounting equation is the basis for understanding accounting records that use paired records so that the amount of debit is always balanced with credit and can know where the position of assets, debt position and capital position in each transaction. The basic accounting equation is an equation that shows the balance between assets, liabilities, and equity. The basic accounting equation is an equation that shows the balance between assets, liabilities, and equity. The accounting equation does not only record transactions that are directly related to assets, debt and capital. The accounting equation can also be used to see the effects of income, expenditure, expense, and transaction transactions. Therefore, before making financial statements we must first have to understand the basic concept of accounting, the accounting equation. The basic equation in accounting is a basic concept in making financial statements. Keywords: accounting equations, financial statements, and business transactions   Abstrak Penelitian ini bermaksud untuk menganalisis secara komprehensif tentang persamaan akuntansi dalam transaksi bisnis. Persamaan akuntansi merupakan dasar untuk memahami pencatatan akuntansi yang menggunakan catatan berpasangan sehingga besarnya debit selalu seimbang dengan kredit dan dapat diketahui dimana posisi aset, posisi hutang dan posisi modal dalam setiap transaksi. Persamaan akuntansi dasar adalah persamaan yang menunjukkan keseimbangan antara aset, kewajiban, dan ekuitas. Persamaan akuntansi dasar adalah persamaan yang menunjukkan keseimbangan antara aset, kewajiban, dan ekuitas. Persamaan akuntansi tidak hanya mencatat transaksi yang berhubungan langsung dengan aset, hutang dan modal. Persamaan akuntansi juga dapat digunakan untuk melihat pengaruh pendapatan, pengeluaran, pengeluaran, dan transaksi transaksi. Oleh karena itu, sebelum membuat laporan keuangan kita terlebih dahulu harus memahami konsep dasar akuntansi yaitu persamaan akuntansi. Persamaan dasar dalam akuntansi merupakan konsep dasar dalam pembuatan laporan keuangan. Kata kunci: persamaan akuntansi, laporan keuangan, dan transaksi bisnis

scholarly journals Pelatihan Akuntansi Keuangan Bagi Siswa SMK Kartini Surabaya

2021 ◽  
Vol 1 (4) ◽  
Author(s):  
Soemaryono Soemaryono ◽  
Rudi Pratono ◽  
Ismangil Ismangil
Keyword(s):  
Community Service ◽  
Financial Reporting ◽  
Basic Concept ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Service Companies ◽  
Accounting Principles ◽  
Service Activity ◽  
Accounting Principle

Tujuan dari kegiatan pengabdian masyarakat ini adalah untuk meningkatkan keterampilan sumber daya manusia, dengan memberikan pembinaan pengetahuan dan keterampilan dalam laporan keuangan dengan standar akuntansi. Sasaran pengabdian masyarakat adalah siswa SMK Kartini Surabaya yang berdomisili di wilayah Surabaya. Diharapkan mahasiswa setelah mengikuti kegiatan pengabdian masyarakat dapat memahami konsep dasar akuntansi, prinsip akuntansi, persamaan akuntansi dan mampu Menyusun laporan keuangan dengan pernyataan standar akuntansi keuangan (PSAK). Metode pengabdian masyarakat dengan memberikan materi pengetahuan teoritis dan praktik. Hasil kegiatan pengabdian masyarakat adalah siswa dapat memahami konsep dasar akuntansi, prinsip akuntansi, persamaan akuntansi dan mampu Menyusun laporan keuangan dengan pernyataan standar akuntansi keuangan. Laporan keuangan perusahaan jasa, perusahaan dagang, dan perusahaan manufaktur.Kata Kunci: Konsep, Laporan Keuangan Persamaan Akuntansi, Prinsip AkuntansiThe purpose of this community service is to improve human resource skills, by providing knowledge and skills development in financial reporting with accounting standards. The target are students of SMK Kartini Surabaya who are domiciled in Surabaya area. It’s expected the students after participating in this community service activity can be understand the basic concept of accounting, accounting principles, accounting equations and able to prepare financial statements with the statement of financial accounting standards (PSAK). The methods of community service by providing knowledge material theoretical and practical. The results by students service activities are they can understand the basic concept of accounting, accounting principles, accounting equations and able to prepare financial statements with the statement of financial accounting standards. The Financial statements of service companies, trading companies, and manufacture companies.Keywords: Accounting Equations, Accounting Principle, Concept, Financial Statements

scholarly journals Pelatihan Teknik Menyusun Laporan Keuangan Untuk UMKM Agribisnis

2020 ◽  
Vol 3 (2) ◽  
pp. 102
Author(s):  
Mais Ilsan ◽  
Muhammad Salim ◽  
Tsalis Kurniawan Husain
Keyword(s):  
Community Service ◽  
Financial Statements ◽  
Target Group ◽  
Financial Statement ◽  
Service Program ◽  
Knowledge And Skills ◽  
Business Transactions ◽  
Training Materials ◽  
Service Activity ◽  
And Training

The goal to be achieved in this service program is to help compile and make financial statements CV. Kasih dan Sayang. Specific targets to be completed are knowledge and skills in preparing and formatting financial statements. The problem in preparing financial statements is knowledge and skills in the recording of business finances. Therefore, the challenges in this target group need to be overcome by increasing knowledge and training in making financial statements that are easy and helping financial records for partners. The method that will be used in this service program is participation method. CV. Kasih dan Sayang were given financial statement training. The results of this community service activity are trainees who are able to provide training materials that are supported by using financial statements formats in the form of MS. Excel is in accordance with the case of business transactions. In addition, the financial statement format is in the form of an MS. Excel will tidy up and make it easier to make business financial statements.

scholarly journals Global Impact of COVID 19 on the Concept of “Going Concern”

2021 ◽  
Vol 92 ◽  
pp. 01045
Author(s):  
Kameliya Savova
Keyword(s):  
Financial Reporting ◽  
Basic Concept ◽  
Systematic Approach ◽  
Stock Exchange ◽  
Value Added ◽  
Financial Statements ◽  
Key Factors ◽  
Global Impact ◽  
Going Concern ◽  
Economic Nature

Research background: The article presents a problem in the field of financial reporting. “Going concern” is the basic concept and principle in the preparation of the financial statements of enterprises. Purpose of the article: The purpose of this article is to present the global impact of COVID 19 on the concept of “going concern”, which is used as a basis for the development of the financial statements of the companies. The essence of the “going concern” concept is clarified. The key factors provoking a crisis in the capital cycle of the enterprises and possible scenarios of manifestation of a “going concern” in conditions of uncertainty are presented. Methods: The research methodology is based on a systematic approach with appropriate methodological tools for analysis, generalization, and graphic visualization of the achieved results. Empiric research of the information on revenues, profitability, and net cash availability of non-financial enterprises - issuers on the Bulgarian Stock Exchange was conducted, based on published interim financial statements for the first quarter of 2020. Findings & Value added: The content of the research is useful for potential investors who are interested in non-financial companies - issuers on the Bulgarian Stock Exchange. It provides important knowledge into understanding the economic nature of the ‘going concern’ concept applied in the globalizing economy as a basis for preparing financial statements.

scholarly journals Organization of Warehouse Accounting of Production Inventories at the Enterprise

2021 ◽  
pp. 11-18
Author(s):  
Natalya Bondarenko ◽  
◽  
Olha Feloniuk ◽  
Keyword(s):  
Internal Control ◽  
Financial Statements ◽  
Necessary Condition ◽  
Business Transactions ◽  
Effective Performance ◽  
Rational Organization ◽  
Warehouse Workers ◽  
Definition Of

The truthfulness and impartiality of all indicators, reflected in the financial statements, depend on the reliability and objectivity of the accounting of all business transactions, including those related to the movement of inventories in warehouses. The organization of warehousing is the choice and justification of the type and composition of warehouses, their location, size, equipment, as well as in the defined order of operation of warehouses, depending on the functions they perform. The purpose of the article is to study the order of organization of inventory and identify problems in its implementation in modern conditions. The definition of “warehouse” was analyzed in the context of logistics theory, the tasks of warehouses at the enterprise were revealed. Documentary support of accounting of operations with production stocks at all stages of the process of their circulation was systematized. It was found that in practice a significant number of domestic enterprises neglect the rational organization of warehousing, which in general affects the overall management of the enterprise. Achieving efficient use of stocks is possible only with proper organization of internal control over their use and movement. It is established that with the correct organization of warehousing is the establishment of close ties with the managers of the enterprise and the accounting department, which ultimately affects the efficiency of accounting. Warehouses should be located not in isolation, but in easily accessible places for the company, with good transport links, which is a necessary condition for ensuring the efficiency of the logistics chain. Hiring skilled warehouse workers is a guarantee of organized warehousing, which will ensure the effective performance of warehouse functions, as well as obtaining high profitability.

System Analysis Of Intellectual Property Indicators Of Financial Statements

2012 ◽  
Vol 6 ◽  
Author(s):  
Muhiddin Pulatov
Keyword(s):  
Intellectual Property ◽  
Financial Reporting ◽  
Business Performance ◽  
System Analysis ◽  
Financial Statements ◽  
Business Transactions ◽  
The Impact ◽  
The Given ◽  
Financial Result ◽  
Current Business

The given paper highlights the impact of future financial figures rather than past ones of the intellectual property and business transactions on current business performance. The author suggests  adding the block  of  financial reporting showing financial result of business achieved during past years should be complemented by  a special statement showing total financial result of business achieved during firm’s previous entire operational period.

scholarly journals STUDI AL-QURAN DAN HADITS TENTANG EKSISTENSI DAN KONSTRUKSI AKUNTANSI SYARIAH

2020 ◽  
Vol 14 (2) ◽  
pp. 209-226
Author(s):  
Muhammad Syarif Hidayatullah
Keyword(s):  
Basic Concept ◽  
Financial Statements ◽  
Human Relations ◽  
The Relationship ◽  
Islamic Values

The basic concept of accounting is recording and in development is divided into various financial recording systems in different categories. Islam with comprehensive Shari'a not only regulates vertical problems, namely the relationship between humans and God in matters of ubudiyah, but also regulates the horizontal problems of human relations with humans in matters of muamalah and that is where there is accounting activity, the presence of the term sharia accounting shows the existence of Islamic values absorbed in the activity. In principle, the existence of Islamic accounting is contained in the QS. Al-Baqarah / 2: 282. Allah swt. has recommended recording for non-cash transactions, it is not without reason, because it certainly contains benefits in it. The construction of sharia accounting based on verses of the a-Quran and hadith is not only value-free activities, but sharia accounting is a combination of accounting (writing) and accountant (writer) activities with an accountant required to be professional and to have an honest personality and to work patiently and conscientiously apart pay attention to sharia standards in financial statements.

scholarly journals Features of a fire on a ship and ways to prevent it

2021 ◽  
Vol 14 (4) ◽  
pp. 96-101
Author(s):  
A. Yu. Yanchenko ◽  
A. A. Ikko
Keyword(s):  
Financial Statements ◽  
Equity Capital ◽  
Business Transactions ◽  
Accounts Payable

The interpretation and assessment of the organization’s liabilities is important for determining the amount of equity capital, which characterizes the well'being of the owners of the organization. The author highlighted the shortcomings of the current legislation in regulating the formation of information about the obligations of the organization. The article substantiates the incorrect use of the term «obligations» in relation to accounts payable. The analysis of the characteristics of liabilities noted in IFRS for their compliance with certain financial and business transactions. Accounts payable have been identified, which are not reflected in the accounting (financial) statements of the organization.

scholarly journals The importance of internal control for agricultural organizations and ways to improve it

2020 ◽  
Vol 222 ◽  
pp. 06025
Author(s):  
Liya Panferova
Keyword(s):  
Control System ◽  
Internal Control ◽  
Control Function ◽  
Financial Statements ◽  
Business Transactions ◽  
Stage Of Development ◽  
Internal Control System ◽  
Methods And Techniques ◽  
Agricultural Organizations

The article reveals the important role and importance of internal control for agricultural organizations, its purpose and objectives are given. It is noted that the internal control system is a set of methods and techniques that ensure compliance with regulatory legal acts, the safety of assets, the timely reflection of business transactions in the accounting, prevention of abuse by staff, and the formation of reliable financial statements. The higher the level of organization of internal control, the lower the risk of material distortion of the data in the financial statements of agricultural organizations. At this stage of development, internal control is not only a verification of the accuracy of accounting, but also is a control function of management. In the process of its implementation, the risks of the organization and their consequences are assessed. The article focuses on the risks that distort the financial statements of the organization, and also provides ways to minimize them.

scholarly journals LAS NORMAS INTERNACIONALES DE INFORMACIÓN FIN ANCIERA: HISTORIA, IMPACTO Y NUEVOS RETOS DE LA IASB

2014 ◽  
Vol 32 (1) ◽  
pp. 205 ◽  
Author(s):  
Nadia Ugalde Binda
Keyword(s):  
Mergers And Acquisitions ◽  
Accounting Standards ◽  
Financial Statements ◽  
Multinational Companies ◽  
Financial Information ◽  
International Accounting Standards ◽  
Historical Overview ◽  
Business Transactions ◽  
Investment Portfolios ◽  
Basic Standards

<p>The internationalization of business transactions, business expansion through mergers and acquisitions, and the interest of covering more diversified investment portfolios,<br />require agencies to draft uniform accounting standards across countries to allow comparability of financial information for these new “multinational companies” (Zeff,<br />2012). Thus, in 1973 arises the IASC, based in London as a first attempt to establish international basic standards called International Accounting Standards. This article is<br />a historical overview of the institutions involved in the formulation of these rules, the implications that its implementation has had on the financial statements, how some countries have made adjustments to them and what are the main challenges that the IASB<br />should face in the future.</p>

scholarly journals Organization and methods of accounting, audit of cash funds and analysis of cash flows at aviations enterprises

2019 ◽  
pp. 6-10
Author(s):  
Olha BONDARENKO ◽  
Bohdan VERESOTSKYI
Keyword(s):  
Flow Analysis ◽  
Financial Statements ◽  
Cash Flows ◽  
Financial Accounting ◽  
Sources Of Information ◽  
Economic Activities ◽  
Joint Operation ◽  
Business Transactions ◽  
Key Issues ◽  
Monetary Income

Introduction. Cash as a significant economic category is a function not only of value but also of means of circulation, means of accumulation. Depending on the specifics of the enterprise, accounting, audit and analysis of cash flows has its own specificity, in particular in aviation enterprises. The financial accounting at such enterprises provides registration and registration of business transactions, analytical and synthetic accounting, audit of data, as well as preparation of the required financial statements of the established sample. The works that would take into account the specifics of aviation activity in matters of organization of accounting, audit and analysis of cash flows not enough. The purpose of the paper is research of theoretical, methodological and organizational aspects of accounting, audit and analysis of cash flows, finding out directions of their improvement in aviation enterprises. Results. The article deals with the theoretical, methodological and organizational aspects of accounting, audit and analysis of cash flows, explains the ways of their improvement in aviation enterprises. The wording of the concept of cash (money) in accordance with (NAS) 1 and the specifics of the activity of aviation enterprises according to the current Air Code of Ukraine are clarified. The main sources of information that allow proper accounting, audit of funds and analysis of cash flows of aviation enterprises are considered. The main accounts and subaccounts of cash accounting at aviation enterprises were detailed, including 30 «Cash», 31 «Bank Accounts», 33 «Other Funds». The peculiarities of the audit of cash, the key issues of cash flow analysis to prevent their irrational use are considered. Conclusion. Prospects for further research include the study of the monetary income of aviation enterprises and their accounting in terms of economic activities (open additional flights, joint operation of flights and / or other form of interaction of representatives of aviation business) and forms of ownership (public, private) in terms of technical and service infrastructure.

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