SEJARAH DAN

PERKEMBANGAN
AKUNTANSI
Teori Akuntansi
Praktisi : Frisky Anistya
 Sejarah Akuntansi Dunia
Pencatatan di lembaran daun pada masa itu terdapat gudang-gudang yang
Era Mesir Kuno difungsikan untuk menyimpan berbagai barang berharga, seperti emas, gandum,
permata, tekstil, dan hewan ternak.

Bangsa Babilonia melakukan pencatatan pada lempengan tanah liat yang disebut
Era Babilonia tablet. Tablet-tablet inilah yang berisi catatan informasi tentang akuntansi, seperti
di antaranya: Jumlah uang dan barang yang diterima

Era Cina Kuno

Dinasti Chao (122- Era China Kuno . Akuntansi juga digunakan di era China Kuno untuk
256 SM). mengevaluasi efisiensi program serta pelaksanaan program

Era Yunani Kuno Berupa dokumen transaksi di masa Alexander Agung abad ke-4 SM. Dokumen
abad ke-4 SM tersebut berisi beberapa aktivitas keuangan seperti peminjaman uang

Era Romawi Kuno catatan kecil berisikan penerimaan dan pengeluaran dan kode yang berbunyi “a
abad ke-4 SM code accepti et expansi

Matematikawan Italia Buku berjudul Summa de Aritmatica, Geometrica Proortioni et

Luca Pacioli pada Propotionallia , sub judul Tractus De Computies et Scriptoris yang di
1494 SM dalamnya terdapat sistem pembukuan berpasangan. Luca Pacioli dikenal
sebagai Bapak Akuntansi Dunia
Table of contents

Project and Consulting

01 strategy 02 proposal
You can describe the topic of the You can describe the topic of the
section here section here

Change Implementing
03 management 04 changes
You can describe the topic of the You can describe the topic of the
section here section here
 01
Project
and strategy
You can enter a subtitle here if you need it
 Project and
strategy definition
You can give a brief description of the topic you want to
talk about here. For example, if you want to talk about
Mercury, you can say that it’s the smallest planet in the
entire Solar System
Strategy map & balanced scorecard

Perspectives Strategic objectives

F1 - insert your F2 - insert your F3 - insert your F4 - insert your

Financial own text own text own text own text

C1 - insert your C2 - insert your C3 - insert your C4 - insert your

Customer own text own text own text own text

Internal I1 - insert your I2 - insert your I3 - insert your I4 - insert your

process own text own text own text own text

Learning L1 - insert your L2 - insert your L3 - insert your L4 - insert your

and growth own text own text own text own text
Impact of the risks
40% 30%

Mars Venus
Mars is actually a cold Venus is the second
place, not hot planet from the Sun

20% 10%

Earth Jupiter
Earth is the third planet Follow the link in the graph to modify its data and then paste Jupiter is the biggest
from the Sun the new one here. For more info, click here planet
Corporate strategies
Mars
Despite being red, Mars is actually a cold place.
It’s full of iron oxide dust

Venus
Venus has a beautiful name and is the second
planet from the Sun

Mercury
Mercury is the closest planet to the Sun and the
smallest one in the Solar System
Awesome
words
Financial model
Historical results Forecast period

Inc model 20XX 20XX 20XX 20XX 20XX 20XX 20XX 20XX 20XX

Balance sheet
Assets
Cash Xx Xx Xx Xx Xx Xx Xx Xx Xx

Accounts Xx Xx Xx Xx Xx Xx Xx Xx Xx

Inventory Xx Xx Xx Xx Xx Xx Xx Xx Xx

Current assets Xx Xx Xx Xx Xx Xx Xx Xx Xx

Property Xx Xx Xx Xx Xx Xx Xx Xx Xx

Goodwill Xx Xx Xx Xx Xx Xx Xx Xx Xx

Total Xx Xx Xx Xx Xx Xx Xx Xx Xx
Answers and supporting arguments
How can the company reduce its cost by 10%?

Reduce costs by $5 million through

operational improvements

Outsource non-core Simplify core functions processes Review supplier cost

functions to save $3 million to save $1 million to save $1 million

Evaluate cost and service level Select and review current

Design current processes
of potential partners supplier costs

Compare current process to Evaluate cost of potential

Select non-core functions
best-in-class benchmarks alternative suppliers

Choose one partner for each Adopt best practices based on Negotiate supplier
function benchmarks contracts/choose options
Initiative prioritization matrix

Impact Effort
An initiative with a high impact would mean one of The “effort” criteria is assessed based on the following
the following: concepts:
● The initiative needs to happen in order to ● Ease of implementation
achieve the desired future state ● Time frame required
● The initiative will significantly reduce the cost ● Resources required (number of people, capital
or increase our revenue investment, etc.)
Competitor comparison table

Attributes Competitor A Competitor B My business

Price $360 $320 $300

Quality Low Medium High

Customer age 20-40 18-45 18-50

Reputation Bad Average Good

Location Spain Italy USA

Change management strategy & plan
Size of the change

Insert name of Insert name of Insert name of

Extreme the change the change the change

Complexity of the change

Insert name of Insert name of Insert name of
High the change the change the change

Insert name of
Medium the change

Moderate

Low

1 team 1 business unit 1 division Half company Extreme

$489,300
Big numbers catch your audience’s attention
 $20,000 $15,000
Mars is full of iron oxide dust Venus has a beautiful name

$10,000 $45,000
Mercury is the smallest planet Saturn has several rings
Management approach

01 02 03 04

Earth Mars Venus Jupiter

Earth is the third planet Mars is actually a cold Venus is the second Jupiter is the biggest
from the Sun place, not hot planet from the Sun planet
Maturity model

20 50 30
% % %
Basic Standard Advanced
Mercury is the closest planet to Despite being red, Mars is
Venus has a beautiful name and is
the Sun and the smallest in the actually a cold place. It’s full of
the second planet from the Sun
Solar System iron oxide dust
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