Penalaran Atas Persamaan Akuntansi vs Persamaan Matematika
Abstract: This article is a
critical review of the authors expressed of mathematical equations by Warsono
et al (2009a, 2009b, 2009c) in Accounting Introduction to learning. This
critical review discusses in detail that the accounting equation is not a
mathematical equation, the accounting equation with the concept of unity of
effort, GAAP (accounting principles generally acceptable), and articulation
antarlaporan in accounting information. Learning objectives Introduction to
Accounting course is not just skill alone. Introduction to Accounting course is
designed with the goal of fully accounting me- mahamkan/mengenalkan not to
menerampilkan learners to simply analyze the transaction and journaling.
Accounting implications in the learning process will be described in detail the
cause (why) reasoning errors accounting equation and how its impact on the
process of creating the phenomenon of insight and attitudes towards accounting.
Keywords: Accounting Equation;
Mathematical Equations; The Concept Of Unity Of Effort; GAAP; Accounting
Learning
Penulis: Sri Suryaningsum
Kode Jurnal: jpakuntansidd130250
