Professional Documents
Culture Documents
g. Assumptions
That assumption here is the explanation that all six previous base an assumption or
based on certain assumptions and limitations.
The assumptions are:
a) The unity of business: limited use when applied to the activities of the department,
the operating unit of government, business keiatan individuals or firms and business
activities of affiliated companies (kids)
b) Business Continuity: assumptions based on experience of the company in general
c) The period of one year: the year is the right time for reporting, because it is not too
short, not too long.
d) Cost as though the material accounting: the cost of production factor is HP as
incurred. The assumption behind such reasoning is that economic agents act
rationally, an assumption that is not so true in every state.
e) The purchasing power of money stable. The concept that the carrying amounts of
money that will continue to demonstrate the value is based on the assumption that the
purchasing power of money is stable over time. In periods of inflation is high enough
that assumption obviously no longer valid for certain purposes.
f) The goal is for profit: the company is seen as an organization set up to generate
revenue. This assumption does not doubt its feasibility. The desire to make a profit are
the real characteristics inherent in commercial enterprises in general.
https://www.academia.edu/5467876/TUGAS_TEORI_AKUNTANSI_Konsep_dasar
https://www.scribd.com/doc/291787337/BAB-5-Konsep-Dasar-Teori-Akuntansi