Pertemuan 2.pptx
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Dokumen tersebut membahas tentang akuntansi pariwisata dan lingkungannya. Akuntansi pariwisata merupakan pengembangan dari akuntansi jasa dan akuntansi manufaktur yang berkaitan dengan bisnis pariwisata. Jenis bisnis pariwisata dibedakan menjadi akuntansi jasa dan akuntansi manufaktur, masing-masing memiliki karakteristik berbeda dalam pembuatan laporan keuangan.
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Pertemuan 2.pptx
- 2. Apa itu akuntansi pariwisata? • Pariwisata merupakan perjalanan dengan tujuan tertentu. • Akuntansi adalah suatu aktivitas (mengidentifikasi, mencatat dan mengkomunikasi) atas transaksi ekonomi yang dapat menghasilkan informasi yang bersifat keuangan sebagai dasar pengambilan keputusan. • Akuntansi pariwisata merupakan pengembangan dari cabang akuntansi jasa dan akuntansi manufaktur. Apa itu akuntansi pariwisata?
- 3. Jenis Bisnis di Industri Pariwisata
- 4. 1 Akuntansi Jasa 2 Klasifikasi Akuntansi Pariwisata Akuntansi Manufaktur
- 5. Karakteristik Akuntansi Pariwisata • Tidak ada akun persediaan. • Tidak membutuhkan pencatatan untuk pengeluaran jasa angkut. • Tingkatan harga jual produk jasa tidak bisa digeneralisasi sehingga pembuatan laporan keuangan akan berbeda-beda jenis pemasukannya. • Tidak ada Harga Pokok Produksi dan Harga Pokok Penjualan pada laporan keuangan Laba-Rugi. • Hanya ada akun Pendapatan dan Biaya-Biaya pada perhitungan Laporan Laba-Rugi. • Terdapat akun persediaan. • Tidak membutuhkan pencatatan untuk pengeluaran jasa angkut. • Tingkatan harga jual produk jasa bisa digeneralisasi sehingga pembuatan laporan keuangan akan sama jenis pemasukannya. • Terdapat Harga Pokok Produksi dan Harga Pokok Penjualan pada laporan keuangan Laba-Rugi.