Ppt Akuntansi Keuangan Menengah 1,Beatrix Yunarti ManehatBeatrix Yunarti
Dokumen tersebut membahas konsep dasar akuntansi yang mencakup pengertian akuntansi, tujuan laporan keuangan, perbedaan laporan keuangan dan pelaporan keuangan, kualitas informasi akuntansi, karakteristik kualitatif laporan keuangan, asumsi dan konsep dasar akuntansi seperti prinsip biaya historis dan prinsip pengakuan pendapatan, serta keterbatasan laporan keuangan.
Paragraf tersebut meringkas tentang pasar keuangan dan perantara keuangan. Pasar keuangan memungkinkan terjadinya transaksi antara pihak yang mempunyai kelebihan dana dengan yang kekurangan melalui instrumen keuangan. Perantara keuangan seperti bank dan asuransi membantu menyalurkan dana dengan menyesuaikan jangka waktu dan denominasi serta mengurangi biaya transaksi.
This document provides information about scalar and vector quantities in physics. It begins by defining scalars as quantities that only have magnitude, while vectors have both magnitude and direction. Several examples of scalars and vectors are provided. The document then discusses graphical representations of vectors, including how to draw vectors to scale and using protractor to measure directions. It provides examples of adding vectors graphically. Finally, the document discusses acceleration as a vector quantity and provides the equations for calculating average acceleration.
This document contains 100 questions and answers about Newton's Laws of Motion. It covers Newton's 1st law of inertia, Newton's 2nd law relating force, mass and acceleration, and Newton's 3rd law of equal and opposite reactions. The questions test understanding of concepts such as inertia, balanced vs unbalanced forces, acceleration, action-reaction pairs, and equilibrium.
Presentasi Sejarah tentang Aksi Tritura yang dilakukan oleh sejumlah kelompok ikatan pelajar maupun guru sebagai bentuk protes mereka terhadap pemerintahan setelah peristiwa G30S PKI
The document discusses various stereotypes portrayed in media advertising. It notes that some ads stereotype black people as only liking fried chicken or as being wild and in gangs. Other stereotypes discussed include white people being wealthy with black servants, and ads using athletes to promote unhealthy McDonald's food. The document stresses that people of all races have diverse lives and interests beyond stereotypes, and promoting misrepresentations can be a form of discrimination.
Ppt Akuntansi Keuangan Menengah 1,Beatrix Yunarti ManehatBeatrix Yunarti
Dokumen tersebut membahas konsep dasar akuntansi yang mencakup pengertian akuntansi, tujuan laporan keuangan, perbedaan laporan keuangan dan pelaporan keuangan, kualitas informasi akuntansi, karakteristik kualitatif laporan keuangan, asumsi dan konsep dasar akuntansi seperti prinsip biaya historis dan prinsip pengakuan pendapatan, serta keterbatasan laporan keuangan.
Paragraf tersebut meringkas tentang pasar keuangan dan perantara keuangan. Pasar keuangan memungkinkan terjadinya transaksi antara pihak yang mempunyai kelebihan dana dengan yang kekurangan melalui instrumen keuangan. Perantara keuangan seperti bank dan asuransi membantu menyalurkan dana dengan menyesuaikan jangka waktu dan denominasi serta mengurangi biaya transaksi.
This document provides information about scalar and vector quantities in physics. It begins by defining scalars as quantities that only have magnitude, while vectors have both magnitude and direction. Several examples of scalars and vectors are provided. The document then discusses graphical representations of vectors, including how to draw vectors to scale and using protractor to measure directions. It provides examples of adding vectors graphically. Finally, the document discusses acceleration as a vector quantity and provides the equations for calculating average acceleration.
This document contains 100 questions and answers about Newton's Laws of Motion. It covers Newton's 1st law of inertia, Newton's 2nd law relating force, mass and acceleration, and Newton's 3rd law of equal and opposite reactions. The questions test understanding of concepts such as inertia, balanced vs unbalanced forces, acceleration, action-reaction pairs, and equilibrium.
Presentasi Sejarah tentang Aksi Tritura yang dilakukan oleh sejumlah kelompok ikatan pelajar maupun guru sebagai bentuk protes mereka terhadap pemerintahan setelah peristiwa G30S PKI
The document discusses various stereotypes portrayed in media advertising. It notes that some ads stereotype black people as only liking fried chicken or as being wild and in gangs. Other stereotypes discussed include white people being wealthy with black servants, and ads using athletes to promote unhealthy McDonald's food. The document stresses that people of all races have diverse lives and interests beyond stereotypes, and promoting misrepresentations can be a form of discrimination.
06 marketing inteligence systm revisi per 081012Ikhsan Bz
Dokumen tersebut membahas tentang marketing intelligence, yaitu proses pengumpulan dan analisis informasi pemasaran dari sumber-sumber internal maupun eksternal perusahaan untuk mendukung pengambilan keputusan pemasaran. Tujuannya antara lain meningkatkan kepuasan pelanggan, mengembangkan strategi pemasaran yang kreatif dan efektif, serta memperoleh keunggulan k
This document defines key electrical terms like voltage, current, and resistance. It explains that voltage is measured in volts and is the amount of energy per charge moving electrons. Current is measured in amperes and is the rate of charge flow. Resistance is measured in ohms and is the opposition to current flow. Ohm's Law is introduced, which gives the relationship between voltage, current, and resistance as V=IR. Examples are given to show how to use Ohm's Law to calculate current in different circuit scenarios. The document concludes by providing practice problems for readers to solidify their understanding of these concepts.
1. The seven main forms of energy are: heat, chemical, electromagnetic, nuclear, mechanical, sound, and electrical.
2. Energy can be converted from one form to another but can neither be created nor destroyed according to the Law of Conservation of Energy.
3. Chemical energy can be converted to heat energy which can then be converted to mechanical energy through motion.
The document contains information about a proposed residential housing development including:
- Details of the land parcel of 10,262 square meters located in Greater Noida.
- A breakdown of the 1,392 proposed dwelling units of various sizes ranging from condominium units to penthouse units.
- Floor plans and sizes of the different unit types.
- Payment plans including down payment amounts and installment timelines.
- Additional charges such as preferential location charges, lease rent, development charges, security deposits, and utility connection fees.
- Notes on terms and conditions including unit allocation, price changes, taxes, and plan modifications.
The Islamic world is linguistically and ethnically diverse, with Arabic, Turkish, Farsi, and Malay spoken across West Asia, Central Asia, Southeast Asia, and Africa. While Arabic is the language of the Quran, it exists in many distinct dialects closer to separate languages. Islam originated in the 7th century AD in the Arabian Peninsula under the prophet Muhammad. The religion's core beliefs are the five pillars of faith, and its doctrines are derived from the Quran and the hadith. Islam subsequently spread rapidly through conversion, trade, and military conquest across three continents. The Islamic world today continues to grapple with issues of secularism, religious extremism, and geopolitical conflicts.
This document discusses different networking components such as routers, switches, hubs, Ethernet cards, modems, access points, wireless cards, UTP cable, fiber optic cable, and duplex modes. Routers, switches, hubs, Ethernet cards, modems, and access points are described along with their functions and common bandwidths which range from 10 Mbps to 1000 Mbps. UTP and fiber optic cabling types are also defined along with cable standards and distance capabilities. Finally, half and full duplex transmission modes are introduced.
This document contains 100 multiple choice questions and answers about thermodynamics and related concepts like heat transfer, states of matter, entropy, and the laws of thermodynamics. It covers topics such as kinetic molecular theory, the three methods of heat transfer, how adding heat affects molecules, differences between solids, liquids and gases, and entropy in closed systems. The questions progress from basic definitions to applying concepts across different examples and scenarios.
The document discusses diffusion, osmosis, and different types of transport across membranes. Diffusion is the movement of molecules from an area of high concentration to low concentration due to random molecular motion. Osmosis is the specific case of water diffusion across a semi-permeable membrane. Passive transport involves diffusion or osmosis and does not require energy, while active transport moves molecules against a concentration gradient and does require energy input.
Content Marketing World Sydney: 125 tweeted takeawaysLenovo
After the whirlwind that was Content Marketing World Sydney, we scrolled through the endless stream of #cmworld tweets to bring you a bite-sized selection of the event's top takeaways.
The document summarizes Renaissance sculpture in three periods - Early Renaissance from 1400-1500, High Renaissance from 1500-1525, and Late Renaissance from 1525-1600. It highlights key sculptors from each period, including Ghiberti and Donatello from the Early Renaissance, Michelangelo from the High Renaissance, and Giambologna from the Late Renaissance. Giambologna's sculptures are described as having complex postures and elongated anatomy, characteristics of the Mannerist style prominent in Late Renaissance sculpture.
This document summarizes a speech given by Professor Abdus Salam on the relationship between Islam and science. It discusses how the Quran encourages the study of nature and acquisition of knowledge. It describes how early Muslims advanced scientific knowledge by translating Greek works and establishing institutions of higher learning. The golden age of Islamic science from the 8th to 12th centuries is highlighted, with notable scientists like Ibn al-Haitham and Al-Biruni mentioned. The document then discusses the decline of science in the Islamic world from the 12th century onward due to isolation and discouragement of innovation.
This document analyzes the relationship between body size and extinction risk in mammal species. It finds that both intrinsic and environmental factors that increase extinction risk scale sharply above a body mass threshold of around 3 kilograms. For smaller species, extinction risk is driven mainly by environmental factors related to geographic range, but for larger species both environmental factors and intrinsic biological traits are significant predictors of extinction risk. This suggests that the disadvantages of large body size for species survival are greater than previously thought.
Bohr models are used to predict an element's reactivity by examining its valence electrons. To draw a Bohr model, draw the nucleus and write the number of protons and neutrons. Then draw electron shells according to the rules that level 1 holds 2 electrons and levels 2 and 3 hold 8 each, filling inner shells first. Examples are given for carbon, sulfur, lithium, neon, phosphorus and sodium.
This document discusses the author's qualifications in 3 key areas: being approachable through open communication, being multi-talented through a willingness to learn, and being versatile through 15+ years of experience in retail, design, marketing, and communication. It also mentions the author's goals after graduation of developing communication and leadership skills to become a creative director.
The document provides details about the Cosmic Mall project located in Tech Zone, Greater Noida. It includes floor plans with shops and parking on various levels totaling 1800 square feet of retail space. Project statistics note it is a 3 acre mall project scheduled for possession in December 2015, with payment plans including a down payment option with a 12.5% return over 50 months or a construction linked plan, priced at Rs 10,500 per square foot.
Struktur teori akuntansi didasarkan pada serangkaian elemen dan hubungan yang mengatur pengembangan teknik akuntansi, meliputi (1) tujuan laporan keuangan, (2) postulat dan konsep teoritis, (3) prinsip-prinsip dasar, dan (4) teknik akuntansi. Laporan keuangan hanyalah cerminan penerapan struktur teoritis akuntansi ini.
06 marketing inteligence systm revisi per 081012Ikhsan Bz
Dokumen tersebut membahas tentang marketing intelligence, yaitu proses pengumpulan dan analisis informasi pemasaran dari sumber-sumber internal maupun eksternal perusahaan untuk mendukung pengambilan keputusan pemasaran. Tujuannya antara lain meningkatkan kepuasan pelanggan, mengembangkan strategi pemasaran yang kreatif dan efektif, serta memperoleh keunggulan k
This document defines key electrical terms like voltage, current, and resistance. It explains that voltage is measured in volts and is the amount of energy per charge moving electrons. Current is measured in amperes and is the rate of charge flow. Resistance is measured in ohms and is the opposition to current flow. Ohm's Law is introduced, which gives the relationship between voltage, current, and resistance as V=IR. Examples are given to show how to use Ohm's Law to calculate current in different circuit scenarios. The document concludes by providing practice problems for readers to solidify their understanding of these concepts.
1. The seven main forms of energy are: heat, chemical, electromagnetic, nuclear, mechanical, sound, and electrical.
2. Energy can be converted from one form to another but can neither be created nor destroyed according to the Law of Conservation of Energy.
3. Chemical energy can be converted to heat energy which can then be converted to mechanical energy through motion.
The document contains information about a proposed residential housing development including:
- Details of the land parcel of 10,262 square meters located in Greater Noida.
- A breakdown of the 1,392 proposed dwelling units of various sizes ranging from condominium units to penthouse units.
- Floor plans and sizes of the different unit types.
- Payment plans including down payment amounts and installment timelines.
- Additional charges such as preferential location charges, lease rent, development charges, security deposits, and utility connection fees.
- Notes on terms and conditions including unit allocation, price changes, taxes, and plan modifications.
The Islamic world is linguistically and ethnically diverse, with Arabic, Turkish, Farsi, and Malay spoken across West Asia, Central Asia, Southeast Asia, and Africa. While Arabic is the language of the Quran, it exists in many distinct dialects closer to separate languages. Islam originated in the 7th century AD in the Arabian Peninsula under the prophet Muhammad. The religion's core beliefs are the five pillars of faith, and its doctrines are derived from the Quran and the hadith. Islam subsequently spread rapidly through conversion, trade, and military conquest across three continents. The Islamic world today continues to grapple with issues of secularism, religious extremism, and geopolitical conflicts.
This document discusses different networking components such as routers, switches, hubs, Ethernet cards, modems, access points, wireless cards, UTP cable, fiber optic cable, and duplex modes. Routers, switches, hubs, Ethernet cards, modems, and access points are described along with their functions and common bandwidths which range from 10 Mbps to 1000 Mbps. UTP and fiber optic cabling types are also defined along with cable standards and distance capabilities. Finally, half and full duplex transmission modes are introduced.
This document contains 100 multiple choice questions and answers about thermodynamics and related concepts like heat transfer, states of matter, entropy, and the laws of thermodynamics. It covers topics such as kinetic molecular theory, the three methods of heat transfer, how adding heat affects molecules, differences between solids, liquids and gases, and entropy in closed systems. The questions progress from basic definitions to applying concepts across different examples and scenarios.
The document discusses diffusion, osmosis, and different types of transport across membranes. Diffusion is the movement of molecules from an area of high concentration to low concentration due to random molecular motion. Osmosis is the specific case of water diffusion across a semi-permeable membrane. Passive transport involves diffusion or osmosis and does not require energy, while active transport moves molecules against a concentration gradient and does require energy input.
Content Marketing World Sydney: 125 tweeted takeawaysLenovo
After the whirlwind that was Content Marketing World Sydney, we scrolled through the endless stream of #cmworld tweets to bring you a bite-sized selection of the event's top takeaways.
The document summarizes Renaissance sculpture in three periods - Early Renaissance from 1400-1500, High Renaissance from 1500-1525, and Late Renaissance from 1525-1600. It highlights key sculptors from each period, including Ghiberti and Donatello from the Early Renaissance, Michelangelo from the High Renaissance, and Giambologna from the Late Renaissance. Giambologna's sculptures are described as having complex postures and elongated anatomy, characteristics of the Mannerist style prominent in Late Renaissance sculpture.
This document summarizes a speech given by Professor Abdus Salam on the relationship between Islam and science. It discusses how the Quran encourages the study of nature and acquisition of knowledge. It describes how early Muslims advanced scientific knowledge by translating Greek works and establishing institutions of higher learning. The golden age of Islamic science from the 8th to 12th centuries is highlighted, with notable scientists like Ibn al-Haitham and Al-Biruni mentioned. The document then discusses the decline of science in the Islamic world from the 12th century onward due to isolation and discouragement of innovation.
This document analyzes the relationship between body size and extinction risk in mammal species. It finds that both intrinsic and environmental factors that increase extinction risk scale sharply above a body mass threshold of around 3 kilograms. For smaller species, extinction risk is driven mainly by environmental factors related to geographic range, but for larger species both environmental factors and intrinsic biological traits are significant predictors of extinction risk. This suggests that the disadvantages of large body size for species survival are greater than previously thought.
Bohr models are used to predict an element's reactivity by examining its valence electrons. To draw a Bohr model, draw the nucleus and write the number of protons and neutrons. Then draw electron shells according to the rules that level 1 holds 2 electrons and levels 2 and 3 hold 8 each, filling inner shells first. Examples are given for carbon, sulfur, lithium, neon, phosphorus and sodium.
This document discusses the author's qualifications in 3 key areas: being approachable through open communication, being multi-talented through a willingness to learn, and being versatile through 15+ years of experience in retail, design, marketing, and communication. It also mentions the author's goals after graduation of developing communication and leadership skills to become a creative director.
The document provides details about the Cosmic Mall project located in Tech Zone, Greater Noida. It includes floor plans with shops and parking on various levels totaling 1800 square feet of retail space. Project statistics note it is a 3 acre mall project scheduled for possession in December 2015, with payment plans including a down payment option with a 12.5% return over 50 months or a construction linked plan, priced at Rs 10,500 per square foot.
Struktur teori akuntansi didasarkan pada serangkaian elemen dan hubungan yang mengatur pengembangan teknik akuntansi, meliputi (1) tujuan laporan keuangan, (2) postulat dan konsep teoritis, (3) prinsip-prinsip dasar, dan (4) teknik akuntansi. Laporan keuangan hanyalah cerminan penerapan struktur teoritis akuntansi ini.
Akuntansi perhotelan melibatkan pencatatan transaksi seperti penjualan, penerimaan kas, pembelian, dan payroll. Siklus akuntansi perhotelan meliputi pencatatan transaksi harian, buku besar, trial balance, dan laporan keuangan. Sistem informasi akuntansi perhotelan terdiri dari input data, model, output, basis data, teknologi, dan kontrol untuk menyediakan informasi keuangan yang akurat.
AKUNTANSI BIAYA DAN PENGERTIAN BIAYA OLEH RIZKY RAMADHAN AA.pptxRizkyRamadhan2079
Dokumen tersebut membahas tentang akuntansi biaya dan pengertiannya. Secara singkat, dokumen tersebut menjelaskan bahwa akuntansi biaya berkaitan dengan proses identifikasi, pencatatan, perhitungan, dan pelaporan biaya suatu produk agar manajemen dapat mengambil keputusan bisnis yang efektif dan efisien.
Dokumen tersebut menjelaskan pengertian dan fungsi dasar akuntansi. Akuntansi adalah proses mencatat, mengklasifikasi, dan menyajikan data keuangan untuk pengambilan keputusan. Fungsinya memberikan informasi keuangan perusahaan kepada manajemen dan pihak luar. Laporan akuntansi utama meliputi neraca, laba rugi, dan perubahan modal.
Inisiasi 3-Kerangka Konseptual dan Pencarian Prinsip-prinsip.pptxAnnisaNurrulIkhsani
Dokumen tersebut membahas tentang kerangka konseptual dan pencarian prinsip-prinsip akuntansi. Secara garis besar, dibahas mengenai definisi kerangka konseptual, tujuan pembentukannya, manfaatnya, contoh kerangka konseptual, dan hierarki unsur-unsur didalamnya. Selanjutnya dibahas mengenai pencarian prinsip-prinsip akuntansi secara historis, sifat standar akuntansi, postulat akunt
Dokumen tersebut membahas definisi akuntansi menurut internasional, nasional, dan GAAP. Juga membahas teori akuntansi sebagai ilmu, seni, ilmu pengetahuan, dan teknologi. Terakhir membahas kebijakan dan perubahan model-model akuntansi.
Dokumen tersebut membahas tentang konsep dasar akuntansi yang meliputi entitas akuntansi, kelangsungan usaha, pengukuran, periode akuntansi, satuan moneter, akrual, harga pertukaran, penaksiran, pertimbangan, tujuan umum, keterkaitan laporan, substansi lebih penting dari bentuk, dan materialitas.
Tugas 2, septi hendarwati, yananto mihadi putra, se, m.si, implementasi siste...SeptiHendarwati
Artikel ini membahas implementasi sistem pembayaran QR Code Standar Pembayaran Indonesia (QRIS) oleh PT Bank Central Asia Tbk secara bertahap, dengan harapan sistem pembayaran berbasis QR Code ini dapat dimanfaatkan dan diminati oleh generasi milenial. Bank Indonesia menetapkan biaya yang lebih rendah untuk transaksi melalui QRIS dibandingkan dengan penyedia layanan pembayaran lainnya, sehingga diharapkan dapat mendukung pertumbuhan transaksi n
Manajemen keuangan bab 27 Merger dan AkuisisiLia Ivvana
Dokumen tersebut membahas tentang merjer dan akuisisi perusahaan. Secara garis besar dibahas mengenai definisi dan bentuk-bentuk akuisisi, analisis keputusan merjer dan akuisisi, implementasi dan manajemen merjer yang baik, serta faktor-faktor yang mempengaruhi keberhasilan suatu merjer dan akuisisi.
Dokumen tersebut membahas tentang pendanaan jangka pendek perusahaan, termasuk tipe-tipe pendanaan yang spontan dan tidak spontan serta contoh-contohnya seperti hutang dagang, rekening akrual, pinjaman bank, commercial paper, dan factoring. Dokumen ini juga menjelaskan berbagai alternatif pendanaan jangka pendek lainnya seperti menjaminkan piutang, persediaan, akseptansi bank, dan repo.
- Dokumen tersebut membahas manajemen piutang dagang dan persediaan
- Pembahasan mencakup faktor yang mempengaruhi piutang dan persediaan, kebijakan piutang, pengendalian piutang, serta penentuan saldo persediaan optimal menggunakan model EOQ
- Secara khusus dibahas mengenai pengertian, manfaat, dan biaya dari piutang dan persediaan bagi perusahaan
Dokumen tersebut membahas tentang kebijakan modal kerja perusahaan, termasuk pengertian, faktor-faktor yang mempengaruhi, strategi, dan pengukuran modal kerja. Secara khusus membahas tentang pengertian modal kerja kotor dan bersih, faktor yang mempengaruhi aktiva lancar dan hutang lancar, strategi untuk aktiva lancar dan pendanaan, pengukuran modal kerja dengan menggunakan perputaran aset dan keterikatan dana, s
Bab ini membahas dua teknik perencanaan keuangan yaitu anggaran kas dan metode persentase penjualan. Anggaran kas melibatkan peramalan aliran kas masuk dan keluar untuk melihat surplus atau defisit kas pada periode tertentu, sedangkan metode persentase penjualan memperkirakan item laba rugi dan neraca sebagai persentase dari penjualan yang diestimasi."
Dokumen tersebut membahas tiga sumber pendanaan Islam yaitu leasing, pegadaian, dan bank Islam. Leasing adalah perjanjian sewa aset dengan pembayaran berkala. Pegadaian memberikan pinjaman dengan jaminan barang bergerak. Bank Islam beroperasi berdasarkan prinsip bagi hasil alih-alih bunga, dengan produk seperti mudharabah, musyarakah, dan murabahah.
Dokumen tersebut membahas mengenai sumber pendanaan jangka panjang perusahaan melalui instrumen hutang dan saham preferen. Terdapat beberapa jenis instrumen hutang seperti obligasi dan pinjaman langsung dari lembaga keuangan. Dokumen juga menjelaskan karakteristik dan variasi dari obligasi serta persyaratan penerbitan dan pencatatan obligasi. Saham preferen dibahas sebagai bentuk saham yang memberikan dividen tetap seperti bunga pinjaman.
Dokumen tersebut membahas mengenai sumber pendanaan jangka panjang perusahaan melalui saham dan modal ventura. Secara ringkas, dijelaskan bahwa perusahaan dapat memperoleh dana ekternal melalui kepemilikan saham publik atau investor terbatas, serta proses go public perusahaan dan biaya-biayanya.
Dokumen tersebut membahas tentang efisiensi pasar keuangan, yang didefinisikan sebagai kondisi dimana harga mencerminkan semua informasi yang relevan. Dokumen tersebut menjelaskan bukti empiris tentang efisiensi pasar dalam bentuk lemah, setengah kuat, dan kuat; serta kesimpulan bahwa secara umum pasar sudah efisien dalam bentuk setengah kuat dan lemah, meskipun efisiensi bentuk kuat masih perlu
Dokumen tersebut membahas berbagai topik terkait kebijakan dividen perusahaan, mulai dari jenis dividen, kontroversi kebijakan dividen, teori dividen residual, hingga faktor-faktor yang mempengaruhi kebijakan dividen serta alternatif-alternatifnya seperti pembelian saham kembali, dividen saham, dan pemecahan saham.
Bab 12 membahas beberapa teori struktur modal, yaitu:
1. Pendekatan tradisional yang menyatakan adanya struktur modal optimal
2. Pendekatan Modigliani-Miller (MM) yang menyatakan struktur modal tidak mempengaruhi nilai perusahaan
3. Teori trade-off yang menyimpulkan adanya trade-off antara penghematan pajak dari hutang dengan biaya kebangkrutan dan keagenan
Bab 11 membahas biaya modal yang didefinisikan sebagai tingkat keuntungan yang diharapkan. Biaya modal digunakan sebagai discount rate dalam analisis investasi. Terdapat beberapa sumber dana seperti hutang dan saham yang memiliki biaya modal tersendiri. Biaya modal rata-rata tertimbang dihitung dengan mempertimbangkan proporsi dan biaya modal dari setiap sumber dana.
Bab 9 membahas Model Keseimbangan Risiko dan Return: Capital Asset Pricing Model (CAPM). CAPM merupakan model yang menjelaskan hubungan positif antara risiko dan return serta kondisi keseimbangan di pasar keuangan. Model ini menggunakan risiko sistematis sebagai indikator risiko dan mengukur premi risiko berdasarkan beta pasar saham suatu aset.
5. Pemerolehan Aset (harta/aktiva) yang
dikuasai
Biaya yang dikeluarkan
Pengembalian Ekuitas Kepada Pemilik
6.
7. PABU:
Seperangkat konsep, standar, prosedur,
metoda, konvensi, dan praktik yang sehat
yang dijadikan pedoman dalam penerapan
akuntansi
PABU di Indonesia: Standar Akuntansi
Keuangan (SAK)
8. •
•
•
•
•
•
•
•
Kesatuan Usaha (Economic Entity concept)
Periodisasi (Periodicity)
Pencatatan berbasis akun (Account Base Entries)
Satuan Moneter (Monetary Unit)
Substansi mengungguli bentuk (Substance over
form)
Dasar akrual (Accrual Basis)
Penandingan Biaya dengan Pendapatan
(Matching Cost with revenue)
Analisis Manfaat dan Biaya (Cost and Benefit
Analysis)
9. Pemanfaatan akuntansi pada organisasi
disesuaikan dengan kondisi organisasi yang
mengimplementasikan akuntansi.
Harapannya, informasi yang dihasilkan oleh
akuntansi dapat efektif dan efisiesn sesuai
kebutuhan organisasi
Misal jumlah akun dan format laporan
11. Transaksi dengan pemilik
Transaksi dengan kreditur
Transaksi dengan rekanan/pemasok
Transaksi dengan pembeli dan pelanggan
Transaksi dengan karyawan
Transaksi dengan pemerintah
13. Sumber pemerolehan dana yang berasal dari
pemilik dan laba ditahan yang tidak
dibagikan kepada pemilik
Aset = Utang + Ekuitas
Aset = Utang + Modal
Aset = Utang + Modal + Laba Ditahan
15. Pada Perusahaan Perseorangan dan
Persekutuan
Pada Perseroan Terbatas
16. Aset + Biaya + Pengembalian Ekuitas = Utang
+ Ekuitas + Pendapatan
Pengunaan Dana = Pemerolehan Dana
17. Setiap transaksi akan memberikan dampak
pada sisi aktiva dan atau pasiva
Dampak yang dihasilkan bisa menambah
atau mengurangi aktiva dan atau pasiva