Introduction Of Accounting
Accounting is a
measuring, translation, or providing certainty about information that will help
managers, investors, tax authorities and other decision makers to make the
allocation of decision resources within companies, organizations, and
government agencies.
Accounting is
the art of measuring, communicating and interpreting financial activities.
Broadly speaking, accounting is also known as "the language of
business". Accounting aims to prepare an accurate financial report so that
it can be used by managers, policy makers, and other interested parties, such
as shareholders, creditors, or owners. Daily records involved in this process
are known as bookkeeping.
Financial accounting is a branch of accounting in which
financial information in a business is recorded, classified, summarized,
interpreted, and communicated. Accounting practitioners are known as
accountants. Certified accountants have certain degrees that differ from
country to country.
Fields Of Accounting:
1.
Financial Accounting
2.
Auditing
3.
Management Accounting
4.
Cost Accounting
5.
Tax Accounting
6.
Budgeting
7.
Governmental Accounting
8.
Education Accounting
Financial
Statement
Financial
statements are records of a company's financial information in an accounting
period that can be used to describe the company's performance. These financial
statements are part of the financial reporting process. Complete financial
statements usually include:
1.
Balance Sheet
2. Income Statement (R / L)
3. Cash Flow
4. Statements Of Change Equity
5. Notes Of Financial Statements.
Requirements
for preparing financial statements:
1.
Relevant, meaning that every financial statement must be in accordance with the
intended use so that it can be useful.
2.
Can be understood, explained in preparing financial statements must use terms
or discuss simple and easy to understand.
3.
Power test, each report produced must be able to prove its truth by an
independent measurer
4.
Neutral, each report must not side with one user only.
5.
On time, financial statements must be provided so that they can be made on the
basis of company decision making
6.
Comparability, this report can be compared with the company's report in the
previous period.
7.
Complete, financial statements must present important financial facts and be
presented in an appropriate manner so as not to mislead the reader.
Referensi
https://id.wikipedia.org/wiki/Akuntansi (10/10/2019
23.00)
http://www.smart-edu.web.id/2017/03/pengertian-jenis-syarat-laporan-keuangan.html (10/10/2019
23.12)
https://id.wikipedia.org/wiki/Laporan_keuangan (10/10/2019
23.23)