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-Adella Naura Salsabila (02)
-Amelia Viviano pabaya (05)

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Published by pabayaamelia, 2022-12-11 22:20:36

Ekonomi

-Adella Naura Salsabila (02)
-Amelia Viviano pabaya (05)

Keywords: 0205

PERSAMAANDASARAKUTANSI

PENGERTIAN:
Persamaan dasar akuntansi adalah suatu
persamaan yang menunjukkan jumlah harta
kekayaan(aktiva/aset)suatuperusahaanyang
selalusamadenganpenjumlahandarihutang
danmodal(pasiva)perusahaantersebut

CARAMENYUSUNPERSAMAANDASAR

AKUNTANSI:

Harta(Aktiva)=Hutang+Modal(Pasiva)
NetIncome=Pendapatan–Biaya.
BEP=BiayaTetap/HargaJual–BiayaVariabel
perUnit.
RasioKas=Kas/KewajibanLancar.
Rasio Hutang terhadap Ekuitas = Total
Kewajiban/TotalEkuitas


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