ANALISIS TINGKAT PEMAHAMAN MAHASISWA AKUNTANSI TERHADAP KONSEP DASAR AKUNTANSI (STUDI EMPIRIS PADA MAHASISWA AKUNTANSI DI UNIVERSITAS INTERNASIONAL BATAM

Abstract

In this research, the researcher tries to investigate from the Analysis of Accounting
Student's Level of Understanding on Basic Concepts of Accounting (Empirical Study
on Accounting Students at International University of Batam) With the foundation as
the guidance of all accounting practices and theories will be easily implemented.But
the fact that accounting education has been taught In college is impressed as
knowledge that only oriented to the mechanism in general, very much different when
compared with the practice faced in the field.The basic material about the basic
concepts of accounting that must be mastered by accounting students in accounting
introductory courses, namely understanding of assets, liabilities , And equity, the
students are expected to understand all the problems that will be encountered in
accounting.The result of this study states that there is no difference to the
understanding of assets, liabilities and Equity between students coming from SMK
majoring in Accounting, SMA IPS and SMA IPA which shows that the background of
upper middle education does not trigger different understanding of the three
concepts.