Ak-04 ACCOUNTING AN INTRODUCTION

Authors

Antonius A. Tandi, SE,Ak.,MSi.CA, ; Revleen Mariana Kaparang, SE., M.Pd, ; Dr. Hedy D. Rumambi, SE., MM., Ak., CA, ; Lusye C. Kumaat, SE., MSA., Ak, ; admin admin

Keywords:

ACCOUNTING AN INTRODUCTION, INTRODUCTION OF ACCOUNTING

Synopsis

One piece of information that is very important and needed by a company is information regarding the financial condition and business results that have been achieved. The information that presents these circumstances is known as accounting. Accounting is an information system that measures business activities, processes data into reports, and communicates the results to decision makers. Accounting is the “language of business” because with accounting most business information is communicated. Companies distribute accounting reports summarizing the company's financial performance to owners, creditors, the government and potential investors.
This course is a basic course for a number of study programs in the Accounting department, and to meet the learning outcomes of the study program, the Introduction to Accounting course is mandatory for students. This course provides students with accounting concepts and their environment, accounting equations, accounting cycles for service entities, namely general journals, ledgers, trial balances, bookkeeping adjustments, work sheets and preparing financial reports for service entities, book closing, trade entity accounting, special journals, general ledger, trial balance, adjustments and preparing financial reports of trading entities and closing the books.

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Author Biographies

Antonius A. Tandi, SE,Ak.,MSi.CA, Manado State Polytechnic

Antonius A. Tandi, SE, Ak., MSi.CA Born in Manado on April 27 1974. Successfully obtained a bachelor's degree (S.E) from the Accounting Department, Faculty of Economics, Sam Ratulangi University, Manado. Master of Science (M.Sc) degree in Accounting Research concentration from the Master of Science in Accounting Study Program, Diponegoro University Semarang in 2007. Currently active as a teacher (lecturer) at Manado State Polytechnic for Financial Accounting, Auditing, Auditing Lab, Accounting courses Taxation, and Computer Accounting.

Revleen Mariana Kaparang, SE., M.Pd, Manado State Polytechnic

Revleen Mariana Kaparang, SE., M.Pd. Graduated with a bachelor's degree in the Management Study Program, Faculty of Economics, Sam Ratulangi University in 1986, graduated with a master's degree in the Education Management Study Program, Manado State University in 2009. Currently a permanent lecturer in the Accounting Department of the Manado State Polytechnic. Instructor of courses in Introduction to Accounting, Financial Accounting, Advanced Accounting, Service/Trade Entity Lab, Strategic Management, Quality Management System. ISBN textbooks that have been prepared: Textbooks for Quality Management Systems, Introduction to Accounting1, Souvenir Production Accounting, Preparation of MSME Financial Reports, and Social Responsibility of Higher Education Institutions, Secondary Financial Accounting.

Dr. Hedy D. Rumambi, SE., MM., Ak., CA, Manado State Polytechnic

Dr. Hedy D. Rumambi, SE., MM., Ak., CA is a lecturer in the Accounting Department of the Manado State Polytechnic. Education level is Bachelor's degree in Accounting at the Faculty of Economics, Sam Ratulangi University, Manado, Master's degree in State Finance at the Master of Management Program, Sam Ratulangi University, Manado, and Doctoral degree program in Accounting at the Faculty of Economics and Business, Brawijaya University, Malang. The courses taught are Basics of Accounting, Financial Accounting, Advanced Accounting, and Advanced Accounting Laboratory.

Lusye C. Kumaat, SE., MSA., Ak, Manado State Polytechnic

Lusye C. Kumaat, SE., MSA., Ak is a Lecturer in the Accounting Department at Manado State Polytechnic in the Diploma-IV Financial Accounting study program. The author studied Bachelor of Accounting at the Faculty of Economics and Business, Sam Ratulangi University, Manado, and continued his Master's degree at the Faculty of Economics and Business, Brawijaya University.

References

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Published

April 24, 2024

Series

BA2022 Teaching Book 2022: Buku Ajar Terbitan Tahun Anggaran 2022

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