Accounting

Definition of accounting can be viewed from different perspectives based on the time of development. Accounting is seen as a stage art activities accountant, as the process of generating information for users, as a service activity for decision-making, and as a business information system. Accounting has usability and user. The usefulness of accounting information can be a business, the basis of decision-making, a form of accountability. Users come from internal and external parties. All parties with an interest in corporate earnings information called stakeholders. Accounting aims to generate information for a large number of external users. Such information will be useful for making economic decisions, predict future cash flows, and financial position and performance reporting of a company. The types of accounting is cost accounting, accrual basis and kaa base, financial accounting, internal accounting and external accounting, management accounting, project accounting.
According to the Financial Accounting Standards issued by the Indonesian Institute of Accountants financial reporting purposes is Providing information regarding the financial position, performance and changes in financial position of an enterprise that is useful for a large number of users in decision making. Complete financial report consists of four reports plus the notes to the financial statements. Profit / loss informed about the company's performance, statement of changes in owners' equity related to changes in owner's equity, balance sheet of the financial position, and cash flow statement of the cash flows are grouped into three activities: operating, investing and financing activities. Notes to the financial statements provides details, explanations, and other relevant information with the four main financial statements.

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