Classification of fixed assetsFixed assets are classified as having different properties to other assets. Criteria fixed assets consisting of various types of goods is carried penggelompokkan further on those assets. Grouping
it depends on the discretion of each company's accounting for the more
general fixed assets owned by the company the more the group.
The
fixed assets of the company consist of various types and forms,
depending on the nature of the business and the diterjuni company. Property
and equipment is often a major part of the assets of the company,
therefore significantly in the presentation of financial position. Values are relatively large and varied types and forms of fixed assets causing the Vendor must be careful in classifying.
Of various fixed assets for accounting purposes do the following classifications:
Fixed assets are generally not limited to such land for the location of the enterprise, agriculture and livestock.
Fixed
assets are generally limited and expired when their use can be replaced
with similar assets, such as buildings, machinery, tools, furniture and
others.
Fixed
assets are generally limited and when it finished its useful life can
not be replaced with similar assets, such as natural resources such as
mining and others.
H Sofyan Safri fixed assets can be grouped in various angles such as: (Sofyan safri H, op.cit., P 22)
a. Angle substance, fixed assets can be divided:
Assets Tangible or intangible assets such as land, machinery, buildings, and equipment.
Intangible Assets or intangible assets such as Goodwill, Patent, Copyright, Copyright, Franchise and others.
b. Angle depreciated or not:
Plant
Assets are depreciated fixed assets are depreciated as Building
(Building), Equipment (Equipment), Machinary (Engineering), Inventory,
Street and others.
Undepreciated Plant Assets are assets that can not be depreciated, such as land (Land).
c. By TypeFixed assets by type can be divided as follows:
Land - Land is an area of land stretching well which is a building and which is still empty. In accounting when there is land set records building thereon shall be separated from the land itself.
Buildings - Building is a building that stood on this earth both on land / water. Recordation must be separated from the land that became the location of the building.
Machinery - machinery including equipment that are part of the machine in question.
Vehicle - All types of vehicles such as conveyance, trucks, graders, tractors, forklifts, cars, motor vehicles and others.
Furnishings - In this type, including office furniture, lab furniture, furniture factory which is the contents of a building
Inventory
- Equipment which is considered a large equipment used in companies
such as office equipment, plant inventory, laboratory inventory,
warehouse inventory, and others.
Infrastructure
- Infrastructure is a habit that the company made a special
classification of infrastructure such as roads, bridges, roil, fences
and others.
Recognition of fixed assets, zero accounting
Recognition of fixed assets,
Companies should immediately recognize any assets owned and classify them as fixed assets, if the assets in question meets understanding and have the properties as fixed assets. Regarding the recognition of fixed assets, the Institute of Accountants to give a statement under SFAS No. 16, paragraph 06, namely: ( Institute of Accountants, op.cit., No. 16 paragraph 6)
An object to be recognized as an intangible asset and classified as fixed assets if:
It is probable that the benefits of economy in the future associated with the asset will flow to the company: to be able to assess whether the benefits of economy in the future will flow to the company shall be at the level of certainty of the value of the benefit stream economy, which also need an assurance that the company will receive a reward and accept the risks associated.
The cost of the assets can be measured reliably, while the second criterion leads to the necessary evidence to support it.
Within the framework of the basis of preparation and presentation of financial statements also emphasized problems controlling the expected benefits of an asset. In order for assets used to provide optimal benefits to the company's operations.
Thus, one important thing that also related to the recognition of an asset is the company has control over the anticipated benefits of the asset.
Companies should immediately recognize any assets owned and classify them as fixed assets, if the assets in question meets understanding and have the properties as fixed assets. Regarding the recognition of fixed assets, the Institute of Accountants to give a statement under SFAS No. 16, paragraph 06, namely: ( Institute of Accountants, op.cit., No. 16 paragraph 6)
An object to be recognized as an intangible asset and classified as fixed assets if:
It is probable that the benefits of economy in the future associated with the asset will flow to the company: to be able to assess whether the benefits of economy in the future will flow to the company shall be at the level of certainty of the value of the benefit stream economy, which also need an assurance that the company will receive a reward and accept the risks associated.
The cost of the assets can be measured reliably, while the second criterion leads to the necessary evidence to support it.
Within the framework of the basis of preparation and presentation of financial statements also emphasized problems controlling the expected benefits of an asset. In order for assets used to provide optimal benefits to the company's operations.
Thus, one important thing that also related to the recognition of an asset is the company has control over the anticipated benefits of the asset.
Understanding Fixed Assets
Understanding Fixed Assets
Assets are economic resources obtained and controlled by an enterprise as a result of past transactions, one of which is the company's fixed assets used in the operations of the company in producing the product. To produce these products, the role of very large assets, such as land as a place of production, the building as a factory and offices, machinery and equipment as a means of production, and others. Property and equipment is also a major part in preparing the company's financial position.
To understand about fixed assets, there are some opinions that will be expressed as follows:
According to Statement of Financial Accounting Standards (SFAS) No. 16, paragraph 5, states that:
"Fixed assets are tangible assets acquired in the form of ready-made or constructed in advance, which is used in the operation of the company, not intended for sale within the framework of normal business activities and have a useful life of more than one year". (Indonesian Institute of Accountants. Financial Accounting Standards. Salemba Four, Jakarta, 2004, No. 16 Paragraph 5)
From the above definition of fixed assets, yan g defined as fixed assets are:
An intangible asset
It has a useful life of more than one year
Used in operating activities of the company
Not intended for resale
H Sofyan Safri opinion states that the definition of fixed assets are as follows:
"Fixed assets are assets which become the property of and used on an ongoing basis in the activities of producing goods and services of the company". (Sofyan Safri H. Accounting for Fixed Assets. PT.Raja Grafindo Persada, Jakarta, 2002, p 20)
Assets are economic resources obtained and controlled by an enterprise as a result of past transactions, one of which is the company's fixed assets used in the operations of the company in producing the product. To produce these products, the role of very large assets, such as land as a place of production, the building as a factory and offices, machinery and equipment as a means of production, and others. Property and equipment is also a major part in preparing the company's financial position.
To understand about fixed assets, there are some opinions that will be expressed as follows:
According to Statement of Financial Accounting Standards (SFAS) No. 16, paragraph 5, states that:
"Fixed assets are tangible assets acquired in the form of ready-made or constructed in advance, which is used in the operation of the company, not intended for sale within the framework of normal business activities and have a useful life of more than one year". (Indonesian Institute of Accountants. Financial Accounting Standards. Salemba Four, Jakarta, 2004, No. 16 Paragraph 5)
From the above definition of fixed assets, yan g defined as fixed assets are:
An intangible asset
It has a useful life of more than one year
Used in operating activities of the company
Not intended for resale
H Sofyan Safri opinion states that the definition of fixed assets are as follows:
"Fixed assets are assets which become the property of and used on an ongoing basis in the activities of producing goods and services of the company". (Sofyan Safri H. Accounting for Fixed Assets. PT.Raja Grafindo Persada, Jakarta, 2002, p 20)
Technical Accounting Profession
TECHNICAL ACCOUNTING PROFESSION* Understanding the basics:Technical
Accounting: accounting technical competence to be the opening of the
executive power in the business world, government agencies and other
institutions.Technical
Association of Accounting: container technical professional
organization recognized accounting in government and the right to
perform professional testing surtifikasi profession as an institution,
either at central level or at vocational schools that have designated as
TUK (The Competency Test).
LSP TECHNICAL ACCOUNTINGIt is the organizing committee and professional certification test in technical areas of accounting that got intsensi of certification bodies (BNSP) Republic
Penelenggaraan testing and certification of competencies comIt is an assessment process for mngumpulkan evidence and make a decision whether a competency has terecapai, which in lakukajn by the assessor competenceCompetency AssessorsAsaesor competence is seseoreang who have relevant qualifications damn competence to implement and / assessment / competency assessmentExaminationThere are 3 methods of testing competencies which include:1.Metode written test is done to test the theory and the test material in the form of portfolio2. Testing methods in doing interviews for an oral exam to test material3. The method of testing is done to test practices and accounting practices and computerized practiceTesting ResultsResults peilaian of assessors is in check and close the komiote sertifikasi.keputusan sertifiasi committees are then separated in the form sueat decisions regarding competency test results were used as a basis to make decisions certification decision is divided into two parts:- Participants in the state competency test for seritfikat kompetrensi III-technical level accounting pelaksan aapabila obtain a minimum of 75 values for all units (if in doing competency test specific group then declared competent kmompetensi trial participants to obtain a value of at least 80 apablia untuik nit competencies specific groups)- Participants in the state competency test is only competent for a unit on the certificate III level technical accounting aapabila pelaksan memperolkeh value of 75 to the age of the unit and core competencies. (If in doing competency units of competency tests for specific groups, the participant is considered to be competent competency test if the value of at least 80 to obtain a unit komopetensi special groups)Participants declared incompetent competency test some or all units of competency apabial scored 75Matter Competency TestCompetency test material in the stacking unit in SKKNI terdappat competency for the technical certificate III level accounting executive test material consists of:
Theory
Lesan test material
Accounting practices
Portfolio
Computerized accounting practices (specific groups / beresifat choice / not required)Suspension of certificateParticipants in the trials were declared incompetent and competent cert will get approval to be approved are:
Meet the relevant requirements of the certification scheme
Stating that setrifikasinya only applies to the space that is given ligkup certification
Do not blame guankan certification apat LSP and not about providing harm-related requirements according to LSP is considered to be misleading or invalid
Stopping user all statements relating to certification and certification to the LSP mengemvalikan published.
Do not abuse the certificate
LSP TECHNICAL ACCOUNTINGIt is the organizing committee and professional certification test in technical areas of accounting that got intsensi of certification bodies (BNSP) Republic
Penelenggaraan testing and certification of competencies comIt is an assessment process for mngumpulkan evidence and make a decision whether a competency has terecapai, which in lakukajn by the assessor competenceCompetency AssessorsAsaesor competence is seseoreang who have relevant qualifications damn competence to implement and / assessment / competency assessmentExaminationThere are 3 methods of testing competencies which include:1.Metode written test is done to test the theory and the test material in the form of portfolio2. Testing methods in doing interviews for an oral exam to test material3. The method of testing is done to test practices and accounting practices and computerized practiceTesting ResultsResults peilaian of assessors is in check and close the komiote sertifikasi.keputusan sertifiasi committees are then separated in the form sueat decisions regarding competency test results were used as a basis to make decisions certification decision is divided into two parts:- Participants in the state competency test for seritfikat kompetrensi III-technical level accounting pelaksan aapabila obtain a minimum of 75 values for all units (if in doing competency test specific group then declared competent kmompetensi trial participants to obtain a value of at least 80 apablia untuik nit competencies specific groups)- Participants in the state competency test is only competent for a unit on the certificate III level technical accounting aapabila pelaksan memperolkeh value of 75 to the age of the unit and core competencies. (If in doing competency units of competency tests for specific groups, the participant is considered to be competent competency test if the value of at least 80 to obtain a unit komopetensi special groups)Participants declared incompetent competency test some or all units of competency apabial scored 75Matter Competency TestCompetency test material in the stacking unit in SKKNI terdappat competency for the technical certificate III level accounting executive test material consists of:
Theory
Lesan test material
Accounting practices
Portfolio
Computerized accounting practices (specific groups / beresifat choice / not required)Suspension of certificateParticipants in the trials were declared incompetent and competent cert will get approval to be approved are:
Meet the relevant requirements of the certification scheme
Stating that setrifikasinya only applies to the space that is given ligkup certification
Do not blame guankan certification apat LSP and not about providing harm-related requirements according to LSP is considered to be misleading or invalid
Stopping user all statements relating to certification and certification to the LSP mengemvalikan published.
Do not abuse the certificate
Professional ethics of public accounting profession.
Professional ethics of public accounting profession.
Public accountant compartment ethics rules derived from the ethical principles set by congress IAI.Dalam 1973, IAI for the first time set kpode Otik the accounting profession, then perfected in the years 1981,1986,1994 and congress IAI IAI in a congress congressional years 1998 of the Code in the given nam Institute of Accountants.
Public accountant is an accountant berpatik the public accounting firm, which provides various types of services that set standards of professional accountants in public, ie auditing, attestation, and review of accounting and consulting services.
Accountants Professional Ethics Atura by IAI
The purpose of the accounting profession is fulfilling its responsibility to the highest professional standards to achieve high performance levels kepenntingan public.Untuk arientasi to achieve these objectives, there are 4 basic needs that must be met:
Credibility
Society needs kredipilitas information and information systems.
Professionalism
It takes individuals who can clearly be identified by the user as a professional accountant services in the field of economics.
Quality of service
There is a belief that all services obtained from the accountant provided with high performance standards.
Confidence
Accountant service users should be able to feel confident that there is a framework of professional ethics that underlie the provision of services by the accountant.
Akunatan Association Code of Ethics consists of 3 parts:
Ethical Principle: provides a basic framework for ethical rules, that govern the implementation of the provision of professional services by members.
Ethics Rules: statement of professional ethics to current can be used as an interpretation and / ethics rules through the issuance of new rules and interpretations to replace it.
Ethics Rules Interpretation: interpretation issued by badanyang in form by the set after considering the responses from members, and other interested parties in the lighting lainya.Sebagai penduan ethical rules, without dimagsudkan to help scope and penerapnanya.
Kepentinga the code of ethics
If necessary members must also consider the ethical standards set by the government agency that regulates business client / use the report to evaluate the compliance of clients against the legislation in force.
Public accountant compartment ethics rules derived from the ethical principles set by congress IAI.Dalam 1973, IAI for the first time set kpode Otik the accounting profession, then perfected in the years 1981,1986,1994 and congress IAI IAI in a congress congressional years 1998 of the Code in the given nam Institute of Accountants.
Public accountant is an accountant berpatik the public accounting firm, which provides various types of services that set standards of professional accountants in public, ie auditing, attestation, and review of accounting and consulting services.
Accountants Professional Ethics Atura by IAI
The purpose of the accounting profession is fulfilling its responsibility to the highest professional standards to achieve high performance levels kepenntingan public.Untuk arientasi to achieve these objectives, there are 4 basic needs that must be met:
Credibility
Society needs kredipilitas information and information systems.
Professionalism
It takes individuals who can clearly be identified by the user as a professional accountant services in the field of economics.
Quality of service
There is a belief that all services obtained from the accountant provided with high performance standards.
Confidence
Accountant service users should be able to feel confident that there is a framework of professional ethics that underlie the provision of services by the accountant.
Akunatan Association Code of Ethics consists of 3 parts:
Ethical Principle: provides a basic framework for ethical rules, that govern the implementation of the provision of professional services by members.
Ethics Rules: statement of professional ethics to current can be used as an interpretation and / ethics rules through the issuance of new rules and interpretations to replace it.
Ethics Rules Interpretation: interpretation issued by badanyang in form by the set after considering the responses from members, and other interested parties in the lighting lainya.Sebagai penduan ethical rules, without dimagsudkan to help scope and penerapnanya.
Kepentinga the code of ethics
If necessary members must also consider the ethical standards set by the government agency that regulates business client / use the report to evaluate the compliance of clients against the legislation in force.
Understanding The World Institute Of Accounting Profession Preformance
Understanding The World Institute Of Accounting Profession Preformance
Developments in the accounting profession.
Accounting practices at the start since the days of VOC (1642). Accountant accountants Dutch monopolized by the 19th century Japanese occupation by the Department diselenggarakn financial accounting coursework submissions in Jakarta, 30 participants included Prof., and Prof. Soemardjo, Hadibroto.Bersama 4 graduate accountant The first and six graduate Netherlands, Prof, Soemardjo pioneering the establishment of Institute of Accountants (IAI) date December 23, 1957
President inaugurated the activities of the capital market on January 10 akunansi Agustus1977 making role and the financial statements to be important.
The cashier in the accounting profession.
Career in the accounting profession is still open spare them:
Public accountants, the professional akntan selling its services to the general public, especially in the field of financial statements made by his client made.
Accountants manaejen pereusahan the accountant who worked as an intern qauditor company and in charge and take full responsibility for the financial statements of companies.
Government accounting is accounting professionals working in government, tasked malakukn jawabaan pemerksaan financial accountability is presented by organizational units in government and financial pertanggungjawabban in tunjnukan to the government.
Accountants educators, the accountants who work providing services to the community in the form of accounting education through institutions pendidiklan existing professional standards of work.
*. Public Accounting Profession
Public accounting profession menghaslkan variety of services for the community are:
Assurance services are independent professional services that improve the quality of information for decision makers.
Attestation Service is a balancing act of the opinion that an independent and competent person about whether an entity's assertions conformity in all material respects, with the criteria that have been set
Non-assurance services are services that produced by accountants publk ang d it does not give her an opinion, negative keyainan, ringkusan friend, / another form keyaknan.negatif, summary of findings, / another form keyakikan.
These aspects are mempengaruhiprofesi exsternal akuntansi.yang dimagsud internal factors are factors that caused the accountant prefesi sendir.Sedangkan external factors:
Needs DU / DI to professional bodies
POengaruh national politics for setting accounting satandar
professional bodies to answer the challenges of global competition for junior fashion.
Understanding the accounting profession Profesioalisme In The World
Understanding the accounting profession Profesioalisme In The World
Definition of Professionalism
Derived from the word profession / profsoonalisme meaningful field work on specific skills landasi the professionalism adalalah people - people whose occupations ahi examples: Teacher doctors midwives military police.
Sense of professionalism is also understood as follows bida
Profesionala shows actors attribute properties / qualities for persons with this degree. Professionals are not amateurs
Professionals are working (k untu mendpaat reward)
Profesionalism means maintaining professional quality of emotional disorders.
It all boils professionalism is doing the best of all we do
Definition of profession
Field work was based on the expertise and high responsibility
Cirri cirri within professional work:
Always pursuing professional workers.
Having seriousness and thoroughness of work
Persistent tenacious persevering to make things better
Integrity is high in enforcing related kebenaraan dengen job.
Thought and action are always aligned
Have an awareness to develop skills related to self-
Loved the profession in tekuni
Three different nature of professional work
Faith for the sake of the honor policy mereaiasasikan profession in the respective fields and less in return
Should be based on high-quality skills tenknis which achieve through the process of education / training run.
In measuring the technical quality and the quality of moral self bow case sebuiah pattern control mechanisms such as codes of ethics that was developed and agreed upon.
According to Harris (1995) a professional space will be arranged through a standardize professional ethics in the form of a code of professional conduct.
Violations of the act does not reflect the respect for the values cherished by seharunsnya in perofesi it.
Customers to act pelayannan professional services that reflect the quality of the craftsmanship is less difficult / less can be accounted menurutr profesiopnal satandar and performance.
Definition of Professionalism
Derived from the word profession / profsoonalisme meaningful field work on specific skills landasi the professionalism adalalah people - people whose occupations ahi examples: Teacher doctors midwives military police.
Sense of professionalism is also understood as follows bida
Profesionala shows actors attribute properties / qualities for persons with this degree. Professionals are not amateurs
Professionals are working (k untu mendpaat reward)
Profesionalism means maintaining professional quality of emotional disorders.
It all boils professionalism is doing the best of all we do
Definition of profession
Field work was based on the expertise and high responsibility
Cirri cirri within professional work:
Always pursuing professional workers.
Having seriousness and thoroughness of work
Persistent tenacious persevering to make things better
Integrity is high in enforcing related kebenaraan dengen job.
Thought and action are always aligned
Have an awareness to develop skills related to self-
Loved the profession in tekuni
Three different nature of professional work
Faith for the sake of the honor policy mereaiasasikan profession in the respective fields and less in return
Should be based on high-quality skills tenknis which achieve through the process of education / training run.
In measuring the technical quality and the quality of moral self bow case sebuiah pattern control mechanisms such as codes of ethics that was developed and agreed upon.
According to Harris (1995) a professional space will be arranged through a standardize professional ethics in the form of a code of professional conduct.
Violations of the act does not reflect the respect for the values cherished by seharunsnya in perofesi it.
Customers to act pelayannan professional services that reflect the quality of the craftsmanship is less difficult / less can be accounted menurutr profesiopnal satandar and performance.
Langganan:
Postingan (Atom)