BASIC ACCOUNTING

BASIC ACCOUNTING

      Understanding Accounting

                Many opinions that put forward the notion of accounting. American Accounting Association defines accounting as the process of identifying, measuring, and reporting economic information to allow for clear and decisive scrutiny and decisions for those who use the information. However, in the general version we have been studying accounting is the process of recording, grouping, pengikhtisaran, and pelaopran of financial transactions of an organization or company.

      Accounting User

The main purpose of accounting is to provide a company's economic information required, both by internal parties and external parties company.

• Internal parties of the company, among others:

1. Company Manager

2. Company Owner

3. Employees

• external parties of the company, among others:

1. Government

2. Banking or Financial Institution

3. Wide Community

      Accounting Sector

In its development, accounting science dobagi into several fields, namely as follows:

1. Financial Accounting, functioning records all the company's transactions prepare financial statements appropriate accounting rules periodically according to the needs of users.

2. Accounting Examination, serves to check all records that support financial statements made by the financial accounting of a company and expressed his opinion about the feasibility and level of confidence in the presentation of the financial statements.

3. Management Accounting, serves to prepare historical data and dat estimates used to assist corporate leaders in planning the company's operations.

4. Accounting Taxation, serves to determine the calculation of taxes charged to the company

5. Cost Accounting, functioning to establish and supervise the cost of production, distribution costs, and collect and analyze data that has been and will occur so that leaders daat plan work that will come.

6. Government Accounting, serves to provide financial statements in accordance with aspects of administration in the state administration so as to be able to supervise between the budget plan provided with the realization of the budget.

7. Budget Accounting, functions to present a financial plan of long-term corporate activities.

8. Accounting Education, serves to educate the students or students about accounting lessons and develop the literature of accounting science according to the needs of the times.