Definition of Accounting:
The process of recording, summarizing, reporting and interpreting economic data to be used by users of information
Users of Accounting Information
1. Investor
To find out about the financial status and prospects of companies in the future
2. Banks and Suppliers
To assess whether a company's financial health and assess the magnitude of risk, before they make loans or provide credit goods.
3. Government agencies
For the purposes of taxation
4. Employees and unions
To determine the stability and profitability of the company they work
5. Management
Assist in evaluating ongoing operations and planned operations Upcoming
The process of recording, summarizing, reporting and interpreting economic data to be used by users of information
Users of Accounting Information
1. Investor
To find out about the financial status and prospects of companies in the future
2. Banks and Suppliers
To assess whether a company's financial health and assess the magnitude of risk, before they make loans or provide credit goods.
3. Government agencies
For the purposes of taxation
4. Employees and unions
To determine the stability and profitability of the company they work
5. Management
Assist in evaluating ongoing operations and planned operations Upcoming
- Professional Accountants
As professionals, accountants divided into two categories:
1.Internal accountants
Accountants who work on a specific company or nonprofit organization, possibly as a chief accountant, controller or deputy director of finance
1.Internal accountants
Accountants who work on a specific company or nonprofit organization, possibly as a chief accountant, controller or deputy director of finance
2.Public accountants
Accountants who provide services to get honorarium, including staff accountant who co-worked with him.
Areas of Specialization Accounting
1. Financial accounting
Concerning the problem of recording transactions in a company or an economic unit, and other periodic reports concerning the preparation of these notes.
2. Auditing
Field of activities pertaining to an examination of accounting records independently.
3. Cost Accounting
Emphasizing the problem determination and control costs, the scope of the costs during the production process and cost of finished goods in production.
4. Managerial Accounting
Assist management in daily operations and planning of future operations based on historical data or data estamasi.
5. Tax Accounting
Include tax return preparation and tax consequences to consider
6. Accounting System
Specialized fields of planning and implementation of procedures for collecting and reporting financial data.
7. Accounting Budget
Presenting a plan of financial operation for a certain period, and submit data comparison of actual operating with a predetermined plan.
8. The International Accounting
Regarding the specific issues relating to international trade organization of multinational corporations.
9. Accounting for nonprofit organizations
Specializes in problems of recording and reporting of transactions of government units and other nonprofit institutions.
10. Social Accounting
His duties include the measurement of traffic patterns from a densely populated area, comes to the use and social welfare in a big city, the use of public parks, provision of clean water and air pollution as well as others.
11. Accounting Education
Comprised of teachers, the professors of accounting who are often assigned in the field of research, audit, taxation in accounting, or other accounting areas.
Accountants who provide services to get honorarium, including staff accountant who co-worked with him.
Areas of Specialization Accounting
1. Financial accounting
Concerning the problem of recording transactions in a company or an economic unit, and other periodic reports concerning the preparation of these notes.
2. Auditing
Field of activities pertaining to an examination of accounting records independently.
3. Cost Accounting
Emphasizing the problem determination and control costs, the scope of the costs during the production process and cost of finished goods in production.
4. Managerial Accounting
Assist management in daily operations and planning of future operations based on historical data or data estamasi.
5. Tax Accounting
Include tax return preparation and tax consequences to consider
6. Accounting System
Specialized fields of planning and implementation of procedures for collecting and reporting financial data.
7. Accounting Budget
Presenting a plan of financial operation for a certain period, and submit data comparison of actual operating with a predetermined plan.
8. The International Accounting
Regarding the specific issues relating to international trade organization of multinational corporations.
9. Accounting for nonprofit organizations
Specializes in problems of recording and reporting of transactions of government units and other nonprofit institutions.
10. Social Accounting
His duties include the measurement of traffic patterns from a densely populated area, comes to the use and social welfare in a big city, the use of public parks, provision of clean water and air pollution as well as others.
11. Accounting Education
Comprised of teachers, the professors of accounting who are often assigned in the field of research, audit, taxation in accounting, or other accounting areas.
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