Cover Sap 1 T.ak.docx

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RINGKASAN MATERI KULIAH “Materi Pokok dan Rencana Perkuliahan” PERTEMUAN KE-1

KELOMPOK 4

Ni Putu Atik Widiastini

(11)

Ni Wayan Prita Wanda Hilldayani

(12)

Pande Putu Gayatri Maharani

(13)

PROGRAM S1 REGULER PAGI FAKULTAS EKONOMI DAN BISNIS 2018 i

DAFTAR ISI

Judul

......................................................................................................... i

Daftar Isi

....................................................................................................... ii

Peta Konsep

........................................................................................................ 1

Pembahasan

........................................................................................................ 2 ……………..................................... 2

1.1 Pengertian Teori dalam Ilmu Pengetahua

…............................................................................. 2

1.1.1

Pengertian Akuntansi

1.1.2

Arti Penting Teori Akuntansi …............................................................................. 3

1.1.3

Teori Akuntansi sebagai Penalaran Logis

1.1.4 Teori Akuntansi sebagai Sains

......................................................... 3 ........................................................ 3

1.2 Pengantar Mengenai Konsep Dasar Akuntansi Sebagai Sebuah Teori Normatif

........ 3

1.2.1 Teori Akuntansi Normatif

…………......………................................... 3

1.2.2 Teori Akuntansi Positif

..................................................................... 4

1.2.3 Tataran Semiotika (Menurut Suwarjono)

........................................................ 5

1.3 Pengantar mengenai Sejarah dan Perkembangan Riset Empris dalam Bidang Akuntansi..6 1.3.1 Perkembangan Awal Akuntansi

......................................................... 6

1.3.2 Perkembangan Akuntansi di Indonesia

......................................................... 7

Kesimpulan

......................................................................................................... 9

Daftar Pustaka

...................................................................................................... 10

ii

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