2. Accounting is the systematic recording,
reporting, and analysis of financial transactions
of business.
The person in charge of accounting is known as
an accountant.
3. Widely, Accounting can be defined as follows :
Accounting is a service activity. (APBS No.4)
According to Ahmad Belkaoui, there are
several image of that describe the properties
of accounting, including accounting as a
language of business because it
communicates with the other companies.
4. The Historical Development of Accounting
Systematic
recording
system
Industrial
revolution
Anglo Saxon
Accounting
system
5. The Process Accounting Activities
Accounting
Recording
Classifying
Summarizi
ng
Financial
Statements
9. Corporate Accountant ( Internal)
Corporate Accountant (Internal) is an accountant who
works in an organization unit.
Task accountant firms include:
a. Preparing accounting system
b. Preparing accounting statements for external
companies
c. Budgeting
d. Deal with taxes
10. Public Practice ( Certified Public
Accountans/CPA)
CPA is ccountants who work to provide services to
people who need the services of an accountant.
Task CPA include:
a. Examination of the financial statements
b. Preparation of the accounting system
c. Preparation of financial statements for tax purposes
d. Management consulting
11. Government Accountants
Goverment Accountants is an accountant who works
in government agencies.
Task of government accountants, such as:
a. Inspection and supervision of the financial flows
b. Perform system design accounting for government
12. Accountants Educators
Accountants educators is an accountant who
works in educational institutions.
Task accountant educators, such as :
a. Preparing accounting education curriculum
b. Teaches accounting at various educational
institutions
c. Conduct research for the development of the
science of accounting
