SOFT SKILL (TUGAS 1)
NAMA :
RACHEL AZKADELA
NPM :
25215485
KELAS :
3EB18
ACCOUNTING
ETHICS CODE
Code
is a collection of rules or agreements of an organization for certain purposes.
Code of ethics is a norm or value that is explicitly related to a thing that is
true or good or that is not true or not good in relation to the provisions
expected to be held firm by all members of a particular group. Professional
ethics is a characteristic of a profession that distinguishes a profession with
another profession, which serves to regulate the behavior of its members.
Accounting
Profession Ethics is a regulation that discusses the behavior of good and bad
human beings as far as can be understood by the human mind to work that
requires training and mastery as an Accountant. Code of ethics of the
accounting profession can be interpreted as a guideline of attitude, behavior
and deeds in carrying out tasks and in daily life in the accounting profession.
Code
of ethics of accounting profession is very important because to prevent the occurrence
of fraud (fraud). The Indonesian Institute of Accountants (IAI) is a recognized
organization of the Indonesian accounting profession profession. The Indonesian
Institute of Accountants - The Public Accountant Compartment (IAI-KAP) is a
forum for Indonesian accountants who run the profession as public accountants
or work in public accounting firms. In order to be a good accountant,
accountants must adhere to the rules and requirements that qualify it as a
professional accountant. With this code of ethics, accountants are not only
required to have hardskill related accounting skills. However, accountants are
also required to have good and moral behavior related to work.
The
purpose of the accounting profession is to fulfill its responsibilities with the
highest standards of professionalism, achieving the highest level of
performance, with an orientation to the public interest.
Four
basic needs that must be met:
1.
Credibility
Communities need
the credibility of information and information systems.
2.
Professionalism
Individuals
who clearly can be identified by the accountant as accounting professionals.
3.
Quality
of Service
There
is a belief that all services derived from accountants are provided with high
performance standards.
4.
Trust
Accountant
service users should be able to be confident that there is a professional
ethical framework that underlies service engagement by accountants
The
purpose of this accounting profession code of ethics include:
a.
To
improve the quality of professional organizations.
b.
To
maintain and maintain the welfare of the members.
c.
To
uphold the dignity of the profession
d.
To
improve the quality of the profession.
e.
To
increase the dedication of the members of the profession
f.
Improve
service above personal gain.
g.
Having
a strong and tightly knit professional organization.
h.
Define
default standards
PRINCIPLES OF
ACCOUNTING PRINCIPLES
1.
Principles
of Economic Entities
Entity
Economic Principles or entity unity principle is defined as the concept of
business unity. In other words accounting assumes that the company is an
economic entity that stands alone and separated from other economic entities
even with the personal owners. Accounting thus separates and distinguishes all
recording transactions both wealth and corporate liabilities with private
owners of the company.
2.
Principles
of the Accounting Period
In
the principle of the accounting period or the principle of the period is the
valuation and reporting of the company's finances which is limited by a certain
period of time. Suppose a company runs its business on an accounting period,
from 1 January to 31 December.
3.
Historical
Cost Principle
This
principle requires that any goods or services obtained are then recorded on the
basis of all expenses incurred in obtaining them. So when there is a purchase
with the process of bargaining, for example when the company wants to buy a
building in the ad attached price of 150 million but after dinego only 100
million then the valued or recorded is the price of the deal that is 100 million.
4.
Principle
of Monetary Unit
In
this principle, transaction recording is only expressed in the form of currency
and without involving non-qualitative matters. All records are limited to
everything that can be measured and judged by the unit of money. Non-qualitative
transactions (quality, performance, etc.) can not be reported or can not be
valued in money.
5.
Principles
of Business Continuity
This
principle assumes that an economic or business entity will run on an ongoing or
continuous basis without any dissolution or discontinuation unless there are
certain events that can disprove it.
6.
The
Principle of Full Disclosure
The
financial statements should have the principle of full disclosure in presenting
informative and fully publicized information. And if there is information that
can not be presented in the financial statements then be given additional
information. This additional information may be a footnote or an attachment.
7.
Revenue
Recognition Principles
Revenue
arises from an increase in assets generated by business activities such as
sales, revenue-sharing and others. Revenue is acknowledged when there is
certainty about the amount or nominal good large / small that can be measured
accurately with the property obtained from the sale of goods and services
transactions.
8.
The
Principles of Gathering
The
purpose of the matching principle in accounting is the cost that is met with
the revenue received with the objective of determining the net profit / gross
of each period. For example, in advance revenue transactions. This principle is
very dependent on the determination of income, if the recognition of income is
delayed then the charge on the cost also can not be done.
9.
Principles
of Consistency
The
Consistency Principle is defined as the accounting principles used in fixed
financial reporting and used consistently (unchanged methods and procedures).
The goal is that the resulting financial statements can be compared with
financial statements in the previous period so that it can provide more benefits
for its users.
10.
Principle
of Materiality
The
accounting principle has a purpose to uniform all rules. But the reality is not
all the application of accounting that obey the existing theory, it is not
uncommon disclosure of information that is material or immaterial. Everything
is applied in accordance with the domain of accounting oriented to users of
financial statements.
REFERENCE
1.
https://yuniariani37.wordpress.com/2016/12/26/kode-etik-profesi-akuntansi-etika-profesi-akuntansi/
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