Perakaunan
From Wikipedia
Perakaunan atau prinsip akaun merupakan pengukuran, pendedahan atau peruntukan kepastian mengenai maklumat yang membantu pengurus dan orang lain yang membuat keputusan perniagaan bagi membuat keputusan mengenai peruntukan sumber. Perakaunan kewangan ialah salah satu cabang perakaunan yang asas kerana melibatkan proses-proses yang mana maklumat kewangan mengenai suatu perniagaan direkod, dikelas, dirumus, ditafsir dan dihubungkan. Kerja audit, disiplin yang berkait rapat tetapi berbeza daripada perakaunan, merupakan proses yang mana seorang juruaudit yang bebas (tidak menyebelahi mana-mana pihak) mengkaji penyata kewangan sesebuah pertubuhan agar boleh memberi pandangan - yang memberi jaminan yang boleh diterima akal tetapi bukan secara mutlak - mengenai keadilan dan ketepatan penyata kewangan terhadap prinsip-prinsip perakaunan yang diterima umum (GAAP), sejauh mana yang dianggap mustahak (material).
Pengamal perakaunan dikenali sebagai akauntan. Akauntan yang dilesenkan secara rasmi boleh dikenalpasti melalui gelaran-gelaran seperti Chartered Accountant (di UK, New Zealand, Kanada, India, Australia, Pakistan), Certified Public Accountant (AS, Hong Kong), Certified Management Accountant (Kanada), Certified General Accountant (Kanada), Certified Practicing Accountant (Australia). Beberapa negara Komanwel seperti Australia dan Kanada mengiktiraf kedua-dua badan perakaunan berkanun (chartered) atau bersijil (certified). Kebanyakan akauntan "awam" ("public" accountants) di New Zealand dan Kanada adalah akauntan berkanun; namun, Certified General Accountant juga diberi hak oleh undang-undang untuk mempraktikkan perakaunan awam dan kerja audit di semua wilayah Kanada, kecuali Ontario dan Québec, sejak tahun 2005.
Perakaunan bertujuan memastikan ketepatan laporan kewangan yang berguna untuk pengurus, penguatkuasa korporat (regulator), dan pemegang kepentingan (stakeholders) yang lain seperti pemegang saham (shareholders), pemiutang (creditors), atau pemilik perniagaan. Penyimpanan rekod harian yang terlibat dalam proses ini involved in this process juga dikenali sebagai bookkeeping.
Sistem catatan bergu (double-entry bookkeeping system) merupakan unsur terpenting bagi perakaunan kewangan moden. Sistem ini melibatkan pemasukan sekurang-kurangnya dua catatan bagi setiap pertukaran yang dibuat dalam aliran perniagaan: satu catatan debit dalam satu akaun, serta satu catatan kredit yang serentak dengan catatan debit itu dalam satu akaun yang lain. Jumlah kesemua catatan debit mestilah senantiasa menyamai jumlah kesemua catatan kredit. Ini memudahkan seseorang untuk menyemak kesilapan dalam akaun. Sistem ini julung kali digunakan di Eropah sewaktu zaman pertengahan, walaupun ada sesetengah pihak mengakui bahawa sistem ini direka di Greece zaman kuno.
Menurut pembangkang amalan perakauanan piawaian, sistem perakaunan amat sedikit perubahannya sejak dahulu. Langkah rombakan perakaunan dalam bentuk-bentuk tertentu telah diambil dalam setiap generasi untuk cuba memastikan amalan penyimpanan buku sentiasa relevan kepada aset modal atau kapasiti pengeluaran. Bagaimanapun, perubahan ini tidak dapat mengubah prinsip-prinsip asas perakaunan, yang sewajarnya tidak bergantung kepada keadaan ekonomi.
Jadual isi kandungan |
[Sunting] Sejarah
Sejarah awal perakaunan dijejaki ke zaman awal pertanian dan tamadun manusia (orang Sumeria di Mesopotamia), sewaktu tercetusnya buat julung kalinya keperluan mengekalkan catatan tepat mengenai kuantiti dan nilai relatif hasil pertanian.
Seni perakaunan yang berdasarkan sistem matematik logik (sistem catatan bergu) barangkali telah difahami orang di Itali sebelum tahun 1495, sewaktu Luca Pacioli (1445 - 1517), juga dikenali sebagai Friar Luca dal Borgo, menerbitkan kaedah perakaunannya di Venice.
Buku ilmu perakaunan bahasa Inggeris yang tertua pernah diketahui diterbit di London oleh John Gouge @ Gough pada tahun 1543. Buku ini dikenali sebagai A Profitable Treatyce called the Instrument or Boke to learn to knowe the good order of the kepyng of the famouse reconynge, called in Latin, Dare and Habere, and, in English, Debitor and Creditor.
Buku kecil panduan perakaunan telah diterbitkan pada tahun 1588 oleh John Mellis dari Southwark, di mana beliau berkata, "Akulah yang memperbaharui dan membangkitkan semula sesuatu catatan lama yang dicetak di sini di London pada 14 Ogos 1543: dikumpul, diterbit, dibuat dan dikemukakan oleh seseorang bernama Hugh Oldcastle, Scholemaster, yang, menurut catatannya, kemudian mengajar aritmetik, maka adanya buku ini di Lorong Marko, mukim Santo Ollaves." John Mellis merujuk kepada fakta bahawa prinsip perakaunan yang dijelaskannya (yang merupakan sistem catatan bergu) ialah bentuk "selepas bentuk Venice".
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The very interesting and able book described as The Merchants Mirrour, or directions for the perfect ordering and keeping of his accounts formed by way of Debitor and Creditor, after the (so termed) Italian manner, by Richard Dafforne, accountant, published in 1635, contains many references to early books on the science of accountancy. In a chapter in this book, headed "Opinion of Book-keeping's Antiquity," the author states, on the authority of another writer, that the form of book-keeping referred to had then been in use in Italy about two hundred years, "but that the same, or one in many parts very like this, was used in the time of Julius Caesar, and in Rome long before." He gives quotations of Latin book-keeping terms in use in ancient times, and refers to "ex Oratione Ciceronis pro Roscio Comaedo"; and he adds:
- "That the one side of their booke was used for Debitor, the other for Creditor, is manifest in a certain place, Naturalis Historiae Plinii, lib. 2, cap. 7, where hee, speaking of Fortune, saith thus:
- Huic Omnia Expensa.
- Huic Omnia Feruntur accepta et in tota Ratione mortalium sola
- Utramque Paginam facit."
An early Dutch writer appears to have suggested that double-entry book-keeping was even in existence among the Greeks, pointing to scientific accountancy having been invented in remote times.
There were several editions of Richard Dafforne's book printed---the second edition having been published in 1636, the third in 1656, and another was issued in 1684. The book is a very complete treatise on scientific accountancy, it was beautifully prepared and contains elaborate explanations; the numerous editions tend to prove that the science was highly appreciated in the 17th century. From this time there has been a continuous supply of literature on the subject, many of the authors styling themselves accountants and teachers of the art, and thus proving that the professional accountant was then known and employed.
Very early in the 18th century, the services of an accountant practising in the city of London were made use of in the course of an investigation into the transactions of a director of the South Sea Company, who had been dealing in the company's stock. During this investigation the accountant appears to have examined the books of at least two firms of merchants. His report is described Observations made upon examining the books of Sawbridge and Company, by Charles Snell, Writing Master and Accountant in Foster Lane, London. The United States owes the concept of the Certified Public Accountant designation to England which had coined the Chartered Accountant designation in the 19th century.
[Sunting] Kelayakan dan peraturan profesional
Syarat-syarat kemasukan dalam profesion perakaunan berbeza mengikut negara.
[Sunting] Negara-negara Komanwel
In the United Kingdom, Canada, Australia and several other Commonwealth of Nations countries, the equivalents of Certified Public Accountant (CPA) include Chartered Accountant (CA - in UK, Commonwealth and former British states), Chartered Certified Accountant (ACCA - United Kingdom), International Accountant (AIA - United Kingdom), Certified Public Accountant (CPA - Ireland and CPA - Hong Kong), Certified General Accountant (CGA - Canada), and Certified Practising Accountant (CPA - Australia).
Please refer to the latest statutory auditing rights of above accounting bodies in individual jurisdictions and distinction from non-audit bodies for various consumers. In UK, only 3 chartered accountants (England & Wales, Scottish and Irish)and their equivalents (AIA and ACCA) are "Registered Auditors" under Companies Act.
ACCA is the best known and most respected qualification in the UK, equivalent of a CA but handled by a different board ICAEW.
[Sunting] Firma perakaunan utama di dunia
The "Big Four auditors" are the largest multinational accountancy firms.
- PricewaterhouseCoopers
- Deloitte Touche Tohmatsu
- Ernst & Young
- KPMG
The Big 4 accountancy firms can all trace their history back to firms in Europe, from which they have descended through a long line of mergers. Many of the originating firms were from the United Kingdom. As British trade interests expanded, correspondent firms were established throughout the world by the organisations. These firms are associations of the partnerships in each country rather than having the classical structure of holding company and subsidiaries, but each has an international 'umbrella' organisation for co-ordination. However, due to the dominant size of the United States' economy, the offices of the Big 4 accountancy firms based in the United States have always generated more revenue than the rest of the Big 4 accountancy firms' offices in the world combined.
Before the Enron and other accounting scandals, there were five large firms and were called the Big Five. Since Arthur Andersen's assurance practice split, with a plurality joining KPMG in the US and Deloitte & Touche outside of the US, Arthur Andersen left from the group. Previous to this there were also groupings referred to as the "Big Six" and the "Big Eight".
Enron turned out to be only the first of a series of accounting scandals that enveloped the accounting industry in 2002.
This is likely to have far-reaching consequences for the U.S. accounting industry. Application of International Accounting Standards originating in International Accounting Standards Board headquartered in London and bearing more resemblance to UK than current US practices is often advocated by those who note the relative stability of the U.K. accounting system (which reformed itself after scandals in the late 1980s and early 1990s). Accounting reform of a far more comprehensive sort is advocated by those who see issues with capitalism or economics, and seek ecological or social accountability.
[Sunting] Topik perakaunan
See list of accounting topics for complete listing.
[Sunting] Audit
- Assurance services
- Audit
- Audit teknologi maklumat
[Sunting] Jenis perakaunan
- Cost accounting
- Cash-basis and accrual-basis
- Financial accountancy
- Internal and external accountancy
- Management accounting
- Project accounting
- Positive accounting
- Environmental accounting
- Social responsibility accounting
[Sunting] Prinsip-prinsip akaun
Prinsip-prinsip perakaunan, peraturan dalaman dan tindakan dikenalpasti melalui pelbagai istilah seperti konsep, konvensyen, tenet, anggapan, aksiom, dan postulat.
[Sunting] Konsep perakaunan
- Konsep entiti {Entity concept)
- Konsep aspek berkembar (Dual aspect concept)
- Konsep Going concern (Going concern concept)
- Konsep tempoh perakaunan (Accounting period concept)
- Konsep ukuran wang (Money measurement concept)
- Konsep kos sejarah (Historical cost concept)
- Konsep penyesuaian kos dan hasil mengikut masa (Periodic matching of cost and revenue concept)
- Konsep bukti objektif boleh dikenalpasti (Verifiable objective evidence concept)
- Konsep realisasi (Realisation concept)
- Konsep penunggakan (Accruals concept)
[Sunting] Konvensyen perakaunan
- convention of disclosure
- convention of materiality
- convention of consistency
- convention of conservatism
[Sunting] Penggunaan komputer dalam perakaunan
- Perisian perakaunan
- Pangkalan data
- Program spreadsheet
[Sunting] Piawaian perakaunan
- Amerika Syarikat generally accepted accounting principles
- United Kingdom generally accepted accounting principles
- International Financial Reporting Standards
[Sunting] Agensi
- Amerika Syarikat
- Federal Reserve (for banks)
- U.S. Securities and Exchange Commission (for public companies)
- Kesatuan Eropah
- European Central Bank
[Sunting] Accounting standard-setting bodies
- Amerika Syarikat
- American Institute of Certified Public Accountants
- Financial Accounting Standards Board
- Governmental Accounting Standards Board
- Federal Accounting Standards Advisory Board
- U.S. Securities and Exchange Commission
- United Kingdom
- Institute of Chartered Accountants in England & Wales (ICAEW)
- Institute of Chartered Accountants of Scotland (ICAS)
- Association of Chartered Certified Accountants (ACCA)
- Chartered Institute of Management Accountants (CIMA)
- Chartered Institute of Public Finance Accountants (CIPFA)
- Association of International Accountants (AIA), a UK Registered Auditor is being consulted for Standard setting.
- Association of Accounting Technicians (AAT)
- Republik Ireland
- Institute of Chartered Accountants in Ireland
- Kanada
- Accounting Standards Board "AcSB"
- Afrika Selatan
- South African Institute of Chartered Accountants (SAICA)
- Antarabangsa
- International Accounting Standards Board
- International Federation of Accountants
[Sunting] Badan penetapan piawaian audit
- Amerika Syarikat
- Public Company Accounting Oversight Board - public companies
- American Institute of Certified Public Accountants - general
- Government Accountability Office - recipients of federal grants
- Afrika Selatan
- Public Accountants and Auditors Board - public companies
[Sunting] Lihat juga
- Accounting reform
- Perbankan
- Cultural references to accountants
- Ekonomi
- Kewangan
- Tahun fiskal
- Luca Pacioli
- Standard accounting practices
- Cukai
- Critical accounting policy
- Timeline of management techniques
- Invois