Assets, Liabilities, and Owners’ Equity a Critical Review
Abstract
The purpose of this research is to describe the three main factors in the basic concepts of accounting related to the reporting of a company's balance sheet, such as assets, liabilities, and capital ownership. Where an asset is something that is currently owned and has the ability to provide benefits both now and in the future. Meanwhile, a liability is a debt of the entity arising from past events, where its settlement causes an outflow of economic resources of the entity. Meanwhile, proprietorship ownership of the company is the sum of the company's assets minus the company's debt to creditors. The method used is descriptive analysis by reviewing various literatures relevant to the topic. The findings of this paper are that accounting reporting must include asset, liability and owner's equity reports as a form of accounting management accountability so that whatever form the organisation takes, it must at least meet these three principles..
Keywords: Assets, Liabilities, Equity, Accounting, Management, Control
Abstrak
Tujuan penelitian ini adalah untuk menggambarkan tiga factor utama dalam konsep dasar akuntansi yang berhubungan pelaporan neraca suatu perusahan, seperti asset, liabilitas, dan kepemilikan modal. Dimana asset merupakan sesuatu yang dimiliki saat ini dan memiliki kemampuan untuk memberikan manfaat baik sekarang maupun di masa mendatang. Sedang, kewajiban meruapakan suatu utang entitas yang timbul dari peristiwa masa lalu, dimana penyelesaiannya menyebabkan adanya arus keluar sumber daya ekonomi entitas tersebut. Sementara, kepemilikan orang (proprietorship) atas perusahaan merupakan jumlah aset perusahaan dikurangi dengan utang perusahaan kepada kreditor. Metode yang digunakan adalah deskriptif analisis dengan mengkaji berbagai literatur yang relevan dengan topik. Temuan dari tulisan ini adalah bahwa dalam pelaporan akuntansi harus mencantumkan laporan asset, kewajiban dan owener’s equity sebagai wujud dari akuntabilias manajemen akuntansi sehingga bentuk apa pun organisasinya, paling tidak harus memenuhi tiga prinsip tersebut.
Kata Kunci : Aset, Liabilitas, Equity, Akuntansi, Manajemen, Pengendalian
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References
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