KD 3.2 Bidang , profesi dan etika profesi akuntansi

Yovita Dwi Anggraini

1 Aug 202115:25

Summary

TLDRThis educational video script introduces viewers to the second knowledge development (KD) on the topic of accounting professions and ethics. It covers various fields within accounting, including financial, cost, management, auditing, government, tax, and budget accounting. The script also discusses the roles and responsibilities of an accountant, such as recording transactions, preparing financial reports, and providing business strategy insights. Furthermore, it touches on the importance of professional ethics in accounting, emphasizing integrity, objectivity, competence, confidentiality, and adherence to technical standards.

Takeaways

📚 The video is an educational introduction to the field of accounting and professional ethics in accounting.
🔍 It covers various areas of accounting including financial accounting, cost accounting, management accounting, auditing, government accounting, tax accounting, and budget accounting.
💼 The role of an accountant is to record transactions, keep accounts, prepare financial reports, and assist in business strategy development.
📈 Cost accounting focuses on financial transactions related to costs in the production process to determine the cost of goods produced.
📊 Management accounting provides information to management for daily operations and policy-making for the future.
🕵️‍♂️ Auditing is an independent examination of accounting data to ensure the accuracy and integrity of financial records and reports.
🏢 Government accounting specializes in recording and reporting financial data occurring in government bodies, such as village institutions.
💼 Tax accounting is aimed at determining the tax burden for a company and calculating tax reports.
📝 Budget accounting combines planning and controlling future operations, such as government or village budgets.
📘 Professional ethics in accounting involve standards of conduct that are considered correct and serve as guidelines for accountants, including integrity, objectivity, professional competence, confidentiality, and adherence to technical standards.
👩‍🏫 Accountants can also provide services such as tax consultation, corporate management, and education in the field of accounting.

Q & A

What is the main topic of the video?
-The main topic of the video is to understand the field of accounting, including various types of accounting and the ethics of the accounting profession.
What are the different types of accounting mentioned in the video?
-The video mentions financial accounting, cost accounting, management accounting, auditing, government accounting, tax accounting, and budget accounting.
What is the purpose of financial accounting?
-Financial accounting is aimed at managing financial data related to the preparation of financial statements.
How does cost accounting differ from financial accounting?
-Cost accounting focuses on financial transactions related to costs within the production process for determining the cost of goods to be produced, often found in manufacturing or factory settings.
What role does management accounting play in a company?
-Management accounting provides information to management to support daily operations and to make policies for the future.
What is the purpose of auditing in the context of accounting?
-Auditing is intended to independently examine accounting data to investigate the accuracy of transaction records and evaluate the truthfulness of a company's financial reports for a specific period.
What is the focus of government accounting?
-Government accounting specializes in recording and reporting financial data that occurs within government bodies, such as village institutions or financial village institutions.
What is the objective of tax accounting?
-The objective of tax accounting is to prepare financial reports for the basis of determining a company's tax burden and for calculating tax reports.
What is the role of an accountant in a business?
-An accountant records transactions, makes bookkeeping, compiles financial reports, evaluates the profitability of a business, and builds business strategies.
What are the ethical principles that accountants should adhere to?
-Accountants should adhere to principles such as integrity, objectivity, professional competence and due care, confidentiality, and technical standards.
How does the video conclude and what is the sign-off phrase used?
-The video concludes by thanking the viewers for watching and expressing hope that the video was helpful. The sign-off phrase used is 'Hi Ho, Hi Ho, Hi Ho,' repeated several times.

Outlines

00:00

📚 Introduction to Accounting Profession and Ethics

The first paragraph introduces the topic of the video, which is the second knowledge development (KD) about the accounting profession and ethics. The speaker welcomes the audience back to the YouTube channel and mentions feeling unwell. The main goal of the lesson is to understand accounting fields, professions, and ethics. The speaker instructs the students to prepare their study materials and themselves for learning. The lesson begins with a prayer according to their beliefs. The video will cover various accounting fields such as financial accounting, cost accounting, management accounting, auditing, government accounting, and tax accounting. The speaker emphasizes the importance of these fields in the context of a company's financial management and reporting.

05:01

🔍 The Role and Ethics of Accountants

The second paragraph delves into the responsibilities of an accountant, which include recording transactions, bookkeeping, and preparing financial reports. The speaker provides an example comparing the profitability of two stores based on rental and transportation costs, illustrating how an accountant can evaluate and strategize business operations. Accountants are also capable of assessing the cost-effectiveness of products and the fairness of financial reports. They offer tax consultation and management services and can teach accounting education. The paragraph introduces the concept of professional ethics in accounting, defining it as the norms and behaviors considered correct within the profession. The ethics include professional responsibility, public interest, integrity, objectivity, competency, professional care, confidentiality, and technical standards, which guide the conduct of accountants in their professional practice.

10:47

🎶 Closing Remarks and Sign-off

The third paragraph consists of a repeated phrase 'Hi Ho, Hi Ho,' which seems to be a musical or playful sign-off or filler content, possibly used as a transition or closing note in the video. There is no substantial information or message conveyed in this paragraph, and it appears to be more of a stylistic choice by the content creator.

Mindmap

Keywords

💡Accounting Profession

The accounting profession refers to the occupation of individuals who are professionally trained in accounting and finance. It is central to the video's theme as it discusses the various areas within accounting and the ethics that govern the profession. For example, the script mentions different types of accounting such as financial accounting and management accounting, highlighting the diverse roles within the profession.

💡Financial Accounting

Financial accounting is the process of recording, summarizing, and reporting financial transactions related to a business. It is a key concept in the video, as it is one of the main areas of accounting discussed. The script explains that financial accounting is concerned with preparing financial reports, which is a fundamental task for accountants in any organization.

💡Cost Accounting

Cost accounting is a branch of accounting that focuses on the analysis and recording of all costs involved in the production of goods or services. It is mentioned in the script as a specialized area where accountants deal with financial transactions related to costs in the production process, which is crucial for determining the pricing of products in manufacturing or factory settings.

💡Management Accounting

Management accounting involves providing financial information to managers within an organization to assist in decision-making and planning. The video script emphasizes its importance as it supports daily operations and policy-making for the future. It is a concept that underpins the strategic role of accountants within a company.

💡Auditing

Auditing is the process of examining financial accounts to ensure their accuracy and reliability. In the script, auditing is described as an independent activity aimed at verifying the integrity of financial records and assessing the truthfulness of a company's financial statements for a specific period. It is a critical function that maintains the integrity of financial reporting.

💡Government Accounting

Government accounting is the recording and reporting of financial transactions that occur within government entities. The script mentions it as a specialized area of accounting that focuses on tracking and reporting financial data for government bodies, such as village institutions or financial institutions, which is essential for transparency and accountability in public finance.

💡Tax Accounting

Tax accounting is concerned with the preparation and reporting of financial information for tax purposes. The video script explains that its purpose is to determine the tax burden on a company and to calculate tax reports, which is a specialized service that accountants provide to ensure compliance with tax regulations.

💡Budget Accounting

Budget accounting involves the planning and control of future operations through budgeting activities. The script uses the example of government budgets, such as village funds, to illustrate how budget accounting helps in managing financial resources and planning for future expenditures within an organization or government entity.

💡Ethics in Accounting

Ethics in accounting refers to the moral principles and professional standards that govern the conduct of accountants. The video script discusses the importance of ethics in the accounting profession, emphasizing concepts such as integrity, objectivity, professional competence, and confidentiality. These ethical standards are crucial for maintaining trust and credibility in the profession.

💡Professional Competence

Professional competence in the context of the video refers to the level of skill and knowledge that accountants must possess to perform their duties effectively. The script mentions it as one of the ethical principles in accounting, requiring accountants to carry out their professional services with care and diligence, ensuring the accuracy and reliability of their work.

💡Confidentiality

Confidentiality is the obligation to respect and protect the privacy of information obtained during professional services. In the script, it is highlighted as an ethical principle in accounting, where accountants are expected to keep sensitive information confidential and not use it without authorization, which is vital for maintaining the trust of clients and the integrity of the profession.

💡Technical Standards

Technical standards in accounting are the guidelines and best practices that professionals must follow when performing their services. The video script refers to these as the criteria that every accountant should adhere to, ensuring that their work meets the required professional and technical levels, which is essential for the credibility and consistency of accounting practices.

Highlights

Introduction to the second knowledge development (KD) on understanding the field of professional and ethical accounting.

Preparation for learning by preparing writing tools, printouts, and readiness for the study session.

The purpose of the learning session is to understand the field of professional and ethical accounting.

Beginning the learning activity with a prayer according to individual beliefs.

Exploration of the field of accounting, including financial accounting, cost accounting, management accounting, auditing, government accounting, and tax accounting.

Financial accounting focuses on managing financial data related to financial reporting.

Cost accounting deals with financial transactions related to costs in the production process for determining product pricing.

Management accounting aims to provide information to management for daily operations and future policy-making.

Auditing involves independently examining accounting data to investigate the accuracy of financial records and assess the truthfulness of financial reports for a specific period.

Government accounting specializes in recording and reporting financial data occurring in government bodies, such as village institutions.

Tax accounting is aimed at determining the tax burden for a company and calculating tax reports.

Budget accounting combines planning and controlling future operations, exemplified by government or village budgets.

Accountants perform tasks such as recording transactions, bookkeeping, preparing financial reports, and building business strategies.

An accountant can evaluate the profitability of a business based on rental and transportation costs.

Accountants can assess the feasibility of products from a cost perspective and the fairness of financial reports.

Accountants provide tax consultation and management services for companies.

The role of an accountant also includes teaching accounting education, as exemplified by Ibu Yovita teaching basic accounting.

Various accounting professions are available, such as cost accounting, management accounting, and educational accounting.

Ethics in accounting involves understanding the standards of good and bad behavior within the profession.

Professional ethics in accounting includes concepts such as integrity, objectivity, competency, professional care, confidentiality, and technical standards.

Accountants are expected to behave ethically, maintain confidentiality, and adhere to technical standards in their professional services.

Conclusion and appreciation for watching the video, with an invitation to the next meeting.