Accounting code
of conduct
Code of ethics or accounting is a guideline for attitudes, behavior and actions in the performance of duties and in daily life in the accounting profession. The accounting ethics code can offer a balance between the negative aspects of the accounting profession, in the code of ethics as a compass that indicates the moral direction for a profession and that also guarantees the moral quality of the accounting profession in the eyes of society.
Accounting Principles
1.
Economic Entity Principle
The principle of economic unity is also
called the unity principle of the entity. This principle
recognizes the unity concept of a company's business. That
is, a company is a business entity or an economy that is alone and separate
from the owner or other economic entities.
2.
Period Principle
The
principle of the accounting period is also called the principle of the time
period. The significance of this principle is that the valuation and financial
reporting of a business entity is limited by a certain period.
3.
Unit Monetary Principle
The
principle of the monetary unit is that the accounting of financial transactions
in the form of a currency must be expressed without any non-quantitative
factors at stake.
4.
Historical Cost Principle
The
principle of historical cost requires the assessment or booking of financial
transactions of a good or service on the basis of the costs incurred to obtain
the goods or services. If there is a negotiation process when a transaction
takes place, then the evaluated and registered mutually agreed prices.
5.
Going Concern Principle
The
principle of business continuity is that a business entity will operate
continuously and sustainably. Because there is no company that wants his
business to stop in the middle of the road, except for certain events such as
natural disasters.
6.
Full Disclosure Principle
The
principle of full disclosure is the accounting principle that provides complete
and informative financial information. Because you remember the number of user
account data.
7.
Revenue Recognition Principle
Revenue
is the addition of capital that arises as a result of business activities such
as sales, rental, distribution of income, and so on.
8.
Matching Principle
The
principle of the meeting This means that the costs incurred by the company are
met or matched with the income received. It is about determining the net income
value of each period.
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