2. S-1 : Sarjana Ekonomi (Akuntansi) FEB UB (SE);
S-1 : Sarjana Hukum (Pidana) FH UB (SH);
S-2 : Magister Manajemen (Pemasaran) FEB UB (MM);
S-2 : Magister Kenotariatan FH UB (M.Kn);
S-2 : Magister Ekonomi Pembangunan FEB UGM (M.Ec.Dev);
S-2 : Magister Psikologi Sosial UMM (M.Si);
S-3 : Doktor Akuntansi (Forensic Accounting) - FEB UB (Dr);
S-3 : Doktor Hukum (Legal Forensik Audit) - FH UB (Dr);
2
PENDIDIKAN FORMAL
3. Profesi
• Dosen S-1, S-2, dan S-3 FEB Univ Brawijaya;
• Ketua Institut (Asosiasi) Akuntan Publik Indonesia (IAPI);
• Ketua Dewan Sertifikasi IAPI;
• Wakil Ketua Komite Profesi Akuntan Publik (KPAP);
• Ketua Dewan Kehormatan Himpunan Kurator dan
Pengurus Indonesia (HKPI);
• Akuntan Publik pada Kantor Akuntan Publik (KAP) KBAA;
• Penilai Publik pada Kantor Jasa Penilai Publik (KJPP)
ASR;
4. LITERATUR YANG DIPAKAI
• Accounting Principles
- Jerry J Weygrandt, Donald E Kieso, Paul D
Kimmel
• Pengantar Akuntansi
- Al-Haryono Yusuf
• Akuntansi Pengantar
- Suwardjono
• Literatur lain yang kalian suka, enak dibaca
dan inspiratif
5. Kontrak Belajar
• Setiap masuk kelas untuk pelajaran yang akan datang, mahasiswa
harus membuat resume dan pertanyaan-2 atas materi sebelumnya.
Jika tidak membuat, maka mahasiswa dianggap tidak masuk kelas (di
absensi akan dicoret seperti ketidakhadiran)...
• Yang bertanya dan/atau menjawab pertanyaan, dapat bonus nilai...
• Maksimal, minggu ketiga seluruh mahasiswa, wajib membawa buku
literatur wajib, jika tidak membawa (baik alasan lupa membawa atau
belum punya), maka mahsiswa dianggap tidak masuk kelas...
• Nilai akan terdiri dari sekumpulan: kehadiran, keaktifan di kelas, tugas
perorangan, tugas kelompok, quiz, UTS, dan UAS...
• Mahasiswa tidak boleh telat (on time), jam masuk adalah jam 13::00,
apapun alasannya...
• Ketua/wakil ketua kelas dan sekretaris, bertanggungjawab atas
beroperasinya LCD dan semua instrumen proses belajar mengajar di
kelas...
6. MATERI HARI INI:
Accounting An Overview and Analysis
• The father of accounting?
• Apa accounting itu? Mengapa ia diperlukan?
• Laporan keuangan (Financial Statements)?
• Apa standar akuntansi itu? Ada berapa macam
standar akuntansi itu? Mengapa ia diperlukan?
• Apa saja profesi akuntansi itu?
• Masyarakat Ekonomi Asean 2015
• Ujian CPA di Indonesia
7. father of accounting – Lucca Paciolli
• Fra Luca Bartolomeo de Pacioli was born in 1445 in Sansepolcro (Tuscany) , Italy
• Dia menulis dalam salah satu bukunya, yang berisi: Summa de arithmetica, geometria,
proportioni et proportionalità, was published in Venice In 1497
• He was also notable for including the first published description of the method of
bookkeeping that Venetian merchants used during the Italian Renaissance, known as
the double-entry accounting system. The system he published included most of the
accounting cycle as we know it today.
• He described the use of journals and ledgers, and warned that a person should not go
to sleep at night until the debits equaled the credits. His ledger had accounts for assets
(including receivables and inventories), liabilities, capital, income, and expenses — the
account categories that are reported on an organization's balance sheet and income
statemen respectively.
• He demonstrated year-end closing entries and proposed that a trial balance be used to
prove a balanced ledger. He is widely considered the "Father of Accounting". Also, his
treatise touches on a wide range of related topics from accounting ethics to cost
accounting.
7
9. Ethics in
financial
reporting
Accounting
standards
Assumptions
What is
Accounting?
The Building
Blocks of
Accounting
The Basic
Accounting
Equation
Using the
Accounting
Equation
Financial
Statements
Three
activities
Who uses
accounting
data?
Assets
Liabilities
Equity
Transaction
analysis
Summary of
transactions
Income
statement
Retained
earnings
statement
Statement of
financial
position
Statement of
cash flows
Accounting in Action
10. What is Accounting?
SO 1 Explain what accounting is.
The purpose of accounting:
(1) to identify, record, and communicate the economic events of an
(2) organization to
(3) interested users.
11. Three Activities
What is Accounting?
The accounting process includes
the bookkeeping function.
Illustration 1-1
The activities of the
accounting process
SO 1 Explain what accounting is.
12. Accounting process
Economic event (transactionsto its business)
identifying
recording
classifying
summarizing
reporting
Communicating economic event
13. Mengapa akuntansi diperlukan?
Bahasa komunikasi bisnis (tool of
management)
Sarana pertanggungjawaban pengelolaan
keuangan (stewardship)
Alat pengambilan keputusan ekonomi bagi
para pihak (stakes holders)
14. Pelaporan Keuangan
(Financial statements)
• Bertemunya hasil dan pengorbanan
(pendapatan dengan biaya)
Laporan laba rugi
(Income statement)
• Perubahan modal akibat diraihnya laba
atau dideritanya kerugian
Laporan perubahan modal
(Owner’s equity statement)
• Posisi aset (harta), hutang dan modal
perusahaan
Neraca (Balance Sheet)
• Perubahan penggunaan kas dalam
perusahaan
Laporan arus kas
(cash flows statement)
• Disclosure (umum, kebijakan akuntansi,
penjelasan atas pos laporan keuangan)
Catatan atas laporan keuangan
(Notes to financial statement)
16. The users and uses of
accounting information
Management for POAC
Investors (owners) – to buy,
hold or sell
Creditors (suppliers and bankers)
to evaluate granting credit or
lending money
17. Common Questions Asked User
1. Can we afford to give our
employees a pay raise?
Human Resources
2. Did the company earn a
satisfactory income?
3. Should any product lines be
eliminated?
4. Is cash sufficient to pay
dividends to shareholders?
5. What price for our product will
maximize net income?
What is Accounting?
SO 2 Identify the users and uses of accounting.
6. Will the company be able to
pay its debts?
Investors
Management
Finance
Marketing
Creditors
19. The Building Blocks of Accounting
Ethics In Financial Reporting
SO 3 Understand why ethics is a fundamental business concept.
Standards of conduct by which one’s actions are judged as right or wrong,
honest or dishonest, fair or not fair, are Ethics.
Recent financial scandals include: Enron (USA),
Parmalat (ITA), Satyam Computer Services (IND), AIG
(USA), and others.
Effective financial reporting depends on sound ethical
behavior.
20. Ethics are the standards of conduct by which one's actions are judged
as:
a. right or wrong.
b. honest or dishonest.
c. fair or not fair.
d. all of these options.
Ethics are the standards of conduct by which one's actions are judged
as:
a. right or wrong.
b. honest or dishonest.
c. fair or not fair.
d. all of these options.
Review Question
SO 3 Understand why ethics is a fundamental business concept.
Solution on
notes page
The Building Blocks of Accounting
21. International Financial Reporting Standards (IFRS)
SO 4 Explain accounting standards and the measurement principles.
Financial Accounting Standards Board (FASB)
http://www.fasb.org/
International Accounting Standards Board (IASB)
http://www.iasb.org/
Generally Accepted Accounting Principles (GAAP)
The Building Blocks of Accounting
Accounting Standards
22. Cost Principle (Historical) – dictates that companies record
assets at their cost.
Issues:
Reported at cost when purchased and also over the time the
asset is held.
Cost easily verified, market value is often subjective.
Fair value information may be more useful.
The Building Blocks of Accounting
Measurement Principles
SO 4 Explain accounting standards and the measurement principles.
23. Fair Value Principle – indicates that assets and liabilities should
be reported at fair value.
In determining which measurement principle to use, companies
weigh the factual nature of cost figures versus the relevance of
fair value.
Only in situations where assets are actively traded, such as
investment securities, is the fair value principle applied.
The Building Blocks of Accounting
Measurement Principles
SO 4 Explain accounting standards and the measurement principles.
24. STANDARD AKUNTANSI & AUDITING
USA
GAAP
GAAS
IFAC
IFRS
ISA
Indonesia
– Private
SAK
SPAP
Indonesia –
Negara
SAP
SPKN
25. Pilar Standar Akuntansi Keuangan
INDONESIA
IFRS
• International Financial Reporting Standards
ETAP
• Entitas Tanpa Akuntabilitas Publik
SYARIAH
• Standar Akuntansi Keuangan Syari’ah
NEGARA
• Standar Akuntansi Pemerintah
27. Monetary Unit Assumption – include in the accounting records
only transaction data that can be expressed in terms of money.
Economic Entity Assumption – requires that activities of the
entity be kept separate and distinct from the activities of its
owner and all other economic entities.
Proprietorship.
Partnership.
Corporation.
Forms of Business
Ownership
Assumptions
The Building Blocks of Accounting
SO 5 Explain the monetary unit assumption and the economic entity assumption.
28. Badan hukum, Badan Usaha &
Non Badan Hukum/Usaha di Indonesia
Badan
hukum
Perseroan
Terbatas
Yayasan
Koperasi
Badan Hukum
Milik Negara
(BHMN)
Badan
Usaha
Badan usaha
milik
negara/daerah
Perserekutuan
perdata
Persekutuan
komanditer (CV –
commanditere
vennotschaft)
Firma
Perjanjian
kerja
Non badan
hukum
Usaha
Dagang (UD)
29. Assets Liabilities Equity= +
Provides the underlying framework for
recording and summarizing economic events.
Applies to all economic entities regardless of
size.
The Basic Accounting Equation
SO 6 State the accounting equation, and define its components.
30. Assets
Provides the underlying framework for recording and summarizing
economic events.
The Basic Accounting Equation
Resources a business owns.
Provide future services or benefits.
Cash, Inventory, Equipment, etc.
Assets
Liabilities Equity= +
SO 6 State the accounting equation, and define its components.
31. Provides the underlying framework for recording and summarizing
economic events.
The Basic Accounting Equation
Claims against assets (debts and obligations).
Creditors - party to whom money is owed.
Accounts payable, Notes payable, etc.
SO 6 State the accounting equation, and define its components.
Liabilities
Assets Liabilities= + Equity
32. Provides the underlying framework for recording and
summarizing economic events.
The Basic Accounting Equation
Ownership claim on total assets.
Referred to as residual equity.
Share capital and retained earnings.
SO 6 State the accounting equation, and define its components.
Equity
Assets Liabilities Equity= +
33. Revenues result from business activities entered into for the purpose
of earning income.
Generally results from selling merchandise, performing services,
renting property, and lending money.
Illustration 1-7
SO 6 State the accounting equation, and define its components.
The Basic Accounting Equation
34. Expenses are the cost of assets consumed or services used in the
process of earning revenue.
Common expenses are salaries expense, rent expense, utilities
expense, tax expense, etc.
Illustration 1-7
SO 6 State the accounting equation, and define its components.
The Basic Accounting Equation
35. Dividends are the distribution of cash or other assets to shareholders.
Reduce retained earnings
Not an expense
SO 6 State the accounting equation, and define its components.
The Basic Accounting Equation
Illustration 1-7
36. Classification
Classify the following items as issuance of
shares, dividends, revenues, or expenses.
Solution on
notes page
1. Rent expense
2. Service revenue
3. Dividends
4. Salaries expense
SO 6 State the accounting equation, and define its components.
The Basic Accounting Equation
Then indicate whether each item increases or decreases
equity.
Effect on Equity
Expense Decrease
Revenue Increase
Dividends Decrease
Expense Decrease
37. SO 7 Analyze the effects of business transactions on the accounting equation.
Using The Accounting Equation
Transaction Analysis
38. Transaction (1). Investment by Shareholders. Ray and
Barbara Neal decides to open a computer programming service
which he names Softbyte. On September 1, 2011, they invest
$15,000 cash in exchange for capital shares. The effect of this
transaction on the basic equation is:
Transactions Analysis
Solution on
notes page
SO 7 Analyze the effects of business transactions
on the accounting equation.
39. Transaction (2). Purchase of Equipment for Cash.
Softbyte purchases computer equipment for $7,000 cash.
Transactions Analysis
Solution on
notes page
SO 7 Analyze the effects of business transactions
on the accounting equation.
40. Transactions Analysis
Transaction (3). Purchase of Supplies on Credit. Softbyte
purchases for $1,600 from Acme Supply Company computer
paper and other supplies expected to last several months.
Solution on
notes page
SO 7 Analyze the effects of business transactions
on the accounting equation.
41. Transactions Analysis
Transaction (5). Purchase of Advertising on Credit.
Softbyte receives a bill for $250 from the Daily News for
advertising but postpones payment until a later date.
Solution on
notes page
SO 7 Analyze the effects of business transactions
on the accounting equation.
42. Transactions Analysis
Transaction (4). Services Provided for Cash. Softbyte
receives $1,200 cash from customers for programming services
it has provided.
Solution on
notes page
SO 7 Analyze the effects of business transactions
on the accounting equation.
43. Transactions Analysis
Transaction (5). Purchase of Advertising on Credit.
Softbyte receives a bill for $250 from the Daily News for
advertising but postpones payment until a later date.
Solution on
notes page
SO 7 Analyze the effects of business transactions
on the accounting equation.
44. Transactions Analysis
Transaction (6). Services Provided for Cash and Credit.
Softbyte provides $3,500 of programming services for
customers. The company receives cash of $1,500 from
customers, and it bills the balance of $2,000 on account.
Solution on
notes page
SO 7 Analyze the effects of business transactions
on the accounting equation.
45. Transactions Analysis
Transaction (7). Payment of Expenses. Softbyte pays the
following Expenses in cash for September: store rent $600,
salaries of employees $900, and utilities $200.
Solution on
notes page
SO 7 Analyze the effects of business transactions
on the accounting equation.
46. Transactions Analysis
Transaction (8). Payment of Accounts Payable. Softbyte
pays its $250 Daily News bill in cash.
Solution on
notes page
SO 7 Analyze the effects of business transactions
on the accounting equation.
47. Transactions Analysis
Transaction (9). Receipt of Cash on Account. Softbyte
receives $600 in cash from customers who had been billed for
services [in Transaction (6)].
Solution on
notes page
SO 7 Analyze the effects of business transactions
on the accounting equation.
48. Transactions Analysis
Transaction (10). Dividends. The corporation pays a
dividend of $1,300 in cash.
Solution on
notes page
SO 7 Analyze the effects of business transactions
on the accounting equation.
49. Transactions Analysis
Summary of Transactions
Illustration 1-10
Tabular summary of
Softbyte transactions
SO 7 Analyze the effects of business transactions on the accounting equation.
50. Companies prepare four financial statements from the summarized
accounting data:
Statement of
Financial
Position
Income
Statement
Statement of
Cash Flows
Retained
Earnings
Statement
Financial Statements
SO 8 Understand the four financial statements and how they are prepared.
51. Financial Statements Income Statement
Reports the revenues and expenses for a specific period of time.
Net income – revenues exceed expenses.
Net loss – expenses exceed revenues.
Illustration 1-11
Financial statements and
their interrelationships
SO 8 Understand the four financial statements and how they are prepared.
52. Financial Statements
Net income is needed to determine the
ending balance in retained earnings.
Illustration 1-11
Financial statements and
their interrelationships
SO 8
53. Financial Statements
Statement indicates the reasons why
retained earnings has increased or
decreased during the period.
Retained Earnings
Statement
Illustration 1-11
Financial statements and
their interrelationships
SO 8 Understand the four financial statements and how they are prepared.
54. Financial
Statements
The ending
balance in
retained
earnings is
needed in
preparing the
statement of
financial position
Illustration 1-11
Financial statements and
their interrelationships
SO 8 Understand the four financial statements and how they are prepared.
55. Financial Statements Balance Sheet
SO 8 Understand the four financial statements and how they are prepared.
Illustration 1-11
Financial statements and
their interrelationships
57. Financial StatementsStatement of Cash Flows
Illustration 1-11
Financial statements and
their interrelationships
SO 8 Understand the four financial statements and how they are prepared.
58. Financial Statements
Information for a specific period of time.
Answers the following:
1. Where did cash come from?
2. What was cash used for?
3. What was the change in the cash balance?
Statement of Cash Flows
SO 8 Understand the four financial statements and how they are prepared.
59. Which of the following financial statements is prepared as of a specific
date?
a. Balance sheet.
b. Income statement.
c. Retained earnings statement.
d. Statement of cash flows.
Which of the following financial statements is prepared as of a specific
date?
a. Balance sheet.
b. Income statement.
c. Retained earnings statement.
d. Statement of cash flows.
Financial Statements
Review Question
Solution on
notes page.
SO 8 Understand the four financial statements and how they are prepared.
60. Langkah lengkap accounting process
Data/
dokumen
analisis jurnal
Buku
besar/ledger
Neraca saldo
Jurnal
Adjustment
Neraca salado
setelah
adjustment
Pelaporan
keuangan
Jurnal
Closing
entris
Neraca saldo
setelah
closing entries
Reversing
entries
Neraca saldo
setelah
reversing
entries
61. accounting career opportunities in Indonesia
PROFESI
AKUNTANSI
Akuntan
publik
Akuntan
manjemen
(Private)
Akuntan
sektr publik
(pemrintah)
Akuntan
penddilk
Akuntan
syariah
Akuntan
pasar modal
Akuntan
forensik
64. Jumlah Anggota Asosiasi Profesi Akuntansi di Negara ASEAN
No Negara Asosiasi 2013
1 Brunei BICPA 56
2 Cambodia KICPAA 284
3 Indonesia IAI (IIA) 14.735
IAPI (IICPA) 1.511
4 Lao PDR (per Des 2011) LICPA 172
5 Malaysia MIA 29.654
6 Phillipines PICPA 21.031
7 Singapore ISCA 26.572
8 Thailand FAP 52.805
9 Vietnam VAA 8.000
10 Myanmar MAC & MICPA 1.460
Sumber: ASEAN Federation of Accountant (AFA) Secretariat, Juli 2013
65. Mata Ujian CPA
Akuntansi dan Pelaporan
Keuangan (APK)
Auditing dan Assurance
(AAS)
Lingkungan Bisnis, Hukum
Komersial dan Perpajakan
(LBHP)
Akuntansi Manajemen,
ManKeu dan Sistem
Informasi (AMSI)
66. Durasi Ujian CPA
Durasi ujian secara keseluruhan 14 jam:
– AAS 4 jam
– APK 4 jam
– AMSI 3 jam
– LBHP 3 jam
Silabus lengkap silahkan kunjungi:
www.iapi.or.id, www.cpaindonesia.or.id
67. Test Centers
KODE TE
ST CENTER
TEST CENTER ALAMAT KOTA
IO11Q INSTITUT AKUNTAN PUBLIK INDONESIA (IAPI)
PERKANTORAN OFFICE 8, LANTAI 12, JL.
SENOPATI RAYA NO. 8B
JAKARTA
IO4 PT EXECUTRAIN NUSANTARAJAYA
SETIABUDI 2 BUILDING, 6 FL SUITE 606, JL.
H.R. RASUNA SAID KAV 62
JAKARTA
IO6 PT IVERSON TECHNOLOGY
9TH FLOOR CHASE PLAZA, JL JEND
SUDIRMAN KAV 21
JAKARTA
IO64 ASABA
EBENEZER BUILDING 3RD FLOOR
JL.SETIABUDI SELATAN NO.1
JAKARTA
IO10 PT. ACTIVINDO SYSTEM INFORMATIKA
WISMA NUGRAHA SANTANA 2FL SUITE
203, JL JEND SUDIRMAN KAV 7-8
JAKARTA
IO80 TELKOM PDC Jl BELITUNG NO. 7 BANDUNG
IO11 EBIZ EDUCATION ENTERPRISE
AMD CENTER, JL. PUCANG ANOM TIMUR
Nomor 23
SURABAYA
IO11W
SEKOLAH TINGGI ILMU EKONOMI INDONESIA
(STIESIA)
JL. MENUR PUMPUNGAN NO.30 SURABAYA
IO12A
FAKULTAS EKONOMI UNIVERSITAS ISLAM
INDONESIA (FE-UII)
Jl. RINGROAD UTARA, CONDONG CATUR YOGYAKARTA
68. Pengelolaan AP dan Staf KAP
CPAS1/S2/S3/D4
akuntansi
Program
Pengmbangan
Professional bagi
staf KAP
Universitas Kantor Akuntan Publik
•Izin AP
•CPD/ CPE
Usia 22 – 23
tahun
Usia > 30 tahun
Gap waktu AP/CPA
member IAPI
69. Certified
Public
Accountant of
Indonesia
(CPA)
(Level IES8)
Certified
Profesional
Accountant
(CPACC)
(Level IES 6)
Certified
Accountant
(CACC)
Izin
Akuntan
Publik
STL UPAP sesuai
UU AP
•Foundation Level
•Associate Member
•D4/S1/S2 Akuntansi
•Masa kerja 0 – 3 tahun
•Staf KAP junior level
•Professional Level
•Full Member
•S1 akuntansi/D4
•Masa kerja ≥3 tahun
•Staf KAP senior level
•Professional Level
•Full Member
•S1 akuntansi/D4
•Pengalaman kerja
1500 jam Auditing
•Staf KAP senior level
•Partner
Entry Level
70. Rencana Program Sertifikasi di IAPI
– LEVEL REKAN PERIKATAN (enggagement partner),
yaitu sertifikasi yang bertujuan untuk mendapatkan
sertifikat tanda lulus ujian profesi akuntan publik
sebagaimana dimaksud dalam Undang-Undang Nomor
5 Tahun 2011 tentang Akuntan Publik;
– LEVEL PROFESIONAL, yaitu sertifikasi yang bertujuan
untuk mendapatkan sertifikat kompetensi sebagai
seorang profesional di bidang akuntansi dan auditing
yang akan menjalankan peran sebagai auditor pada
kantor akuntan publik atau peran lain yang relevan;
– LEVEL SPESIALISASI, yaitu sertifikasi yang bertujuan
untuk mendapatkan sertifikat kompetensi pada bidang
spesifik tertentu yang diperlukan untuk menjalankan
peran khusus sebagai auditor pada kantor akuntan
publik atau peran lainnya.
72. Menemukan contoh soal & jawaban Ujian CPA
• Buka website www.iapi.or.id
• Lihat di “home” di bagian kanan ada contoh
Soal Ujian CPA;
• Mata Ujian yang akan dipilih;
• File dapat diunduh (di download)) dalam
format pdf.
