Professional Documents
Culture Documents
Sejarah dan
pengembangan
akuntansi
Awal sejarah Akuntansi
There is evidence of double entry
accounting in many early civilisations:
ChaldeanBabylonian
Assyrian
Sumerian
Egyptian
Chinese
Greek
Roman
Awal sejarah Akuntansi
C. Littletons seven preconditions for the
emergence of systematic bookkeeping
are:
the art of writing
arithmetic
private property
money
credit
commerce
capital
Origins of double-entry
accounting
Also known as Italian bookkeeping because it
was promulgated by Italian traders
First-known double-entry accounting books are
those of Massari of Genoa in 1340
Luca Pacioli, a Franciscan friar, is credited with
introducing double-entry bookkeeping because
his is the first published discussion on the topic
(1494), in which:
he described the use of debits and credits to
secure a double entry
he advised the computation of a periodic profit
and the closing of the books
Cushings 11 developments
1. Introduction of specific journals
2. Periodic financial statements
3. Double-entry system extended to other types
of organisations, e.g. monasteries, the State
4. Separate inventory accounts for different types
of goods
5. Accounting acquired a better status,
characterised by:
need to inform absentee investors
need for auditing
need for cost accounting
reliance on concepts of continuity,
periodicity and accrual
Cushings 11 developments (contd)
6. Evolution of three methods of treating fixed
assets by the 18th century
7. Development of depreciation methods from
1915 onwards
8. Emergence of cost accounting in the 19th
century
9. Development of techniques of accounting for
prepayments and accruals in the second part
of the 19th century
10. Development of fund statements (late 19th
and 20th centuries)
11. Development of accounting methods for
complex issues
Pengembangan prisnsip-
prinsip Akuntansi
Management contribution phase (190033):
management had complete control over the
selection of financial information disclosed
in annual reports
Institution contribution phase (193346) and
professional contribution phase (195973):
professional bodies played a significant role
in developing principles
Overt politicisation phase (1973present):
movement towards a politicisation of
accounting
Pase Kontribusi Manajemen
(190033)
Characterised by ad hoc solutions to
urgent problems and controversies
Lack of theoretical support
Focus on minimisation of income
taxes
Smoothing of earnings
Complex problems avoided in favour
of expedient solutions
Pase Kontribusi Manajemen
(190033)