abstractartusa

Within practices everyday largely found various kinds professions
accounting. This profession relating services can given by accountants on various fields accountancy as described top. Profession accountancy covers:

1. Public Accountant namely accountant
gives services particularly publicly (Society), like services examination
financial report (auditing), taxation and management consulting.
To can profession as accountant public someone must graduating from Higher Education ladder strata one accounting, graduating from education professions accounting and certified as public accountants through certification examinations accountants public .
2. Accountant Management (Accountant Internal) is accountant
provide services for interests company management certain.
Field jobs accountants included planning and controlling cost, budgeting, system scheme information and internal examination.
If they worked at their factory called accountant cost or accountants industrial. If they worked as heads part accounting often called controllers.

3. Accountant Government is accountants who provides services or
worked on government organization.

4. Consultant Management is accountants who provides services
consultation for management eg consultation regarding taxation, consultation regarding feasibility investment plan and system design management information.

Within practices everyday will found fields specialization
accounting. Generally there two field who prevalent found namely field
financial accounting and accounting management.

Nevertheless fields fields accountancy can covers:
1. Accounting Finance represent fields accounting especially
relating recording and financial reporting companies
addressed primarily told external parties companies
like investors, creditor, government agencies subscribers, suppliers
and society.

2. Management Accounting represents fields accounting including
didalamnya financial accounting and data financial provision
useful for managers to run company operation
everyday and plan future company operations.

3. Accounting Cost represents part from management accounting
relate with recording and reporting cost costs
company. Accounting this cost beneficial for management for
plan and control cost company expenses.
4. Taxation represents fields accounting related
planning counting, recording and reporting taxes
which become obligation companies for paid to
government based Act Taxation prevailing.

5. Vetting Consolidated Financial (Auditing) represents field
accounting relating with examination reasonableness
recording and financial reporting compiled and publicized
by company management.

6. Budgeting represents fields accounting relate
with preparation plans in detail for targets
specified company like sales, cost, asset and profits.

7. Designing Information System represents fields accounting
covers activities requirement identification information for interests
internal and externally that will help management for
oversee and controlling corporate operations corporate.

8. Vetting Internal represents fields accounting
relate with inspection activities efficiency and effectiveness
operating company and to guarantee that employees and
part section of enterprise has implement procedures and
plan specified management

9. Government Accounting or Public Sector represents field
accounting related recording and reporting
financial on organisasai government or organizations
provide services public

10. Consultation Management represents services can given by
accountants besides relating accountancy like Study
feasibility, organizational formation, analysis economic data etc.

Besides there several business types in enterprise,
within practice frequently encountered classification enterprise under
physique legal. There three forms enterprise under entity rulings, namely proprietorships, companies fellowship and liability company.

a. Proprietorship is
company whose capital owned by one person owners. Owner generally
concurrently also as managers.
Example Proprietorship is small business like workshop, laundries (Laundry), Salon beauty, restaurants, tenancy computers and internet.

b. Company fellowship is
company whose capital owned by two people or more for
businessbyactingasa with name joint. Company fellowship
many encountered in business world.

c. Company company (corporation)
were companies whose capital consisted
top stocks. Every holder shares is company owner.
Shareholders can individual or another company. Company formed based government regulations as an separate entities from owner. Shareholder
responsible limited amounting shares possessed. Liability company distinguishable become two ie, companies closed . Contrast # two companies is can least shares company traded are
general through securities markets

Accordance with definitions accounting as an activity which cover process
listing up with analyzing data corporate finances, product Work (out
rev) generated activity form financial reporting. Reporting this financial
comprises financial reporting special used for internal interest
company alone and also financial reporting aimed interests external parties corporate.

Types financial reporting following can categorized as financial reporting principally aimed parties interest external company. Nonetheless internal parties also need. Financial reporting This common called with report financial, covering:
1. Consolidated Income namely financial reports gives
information concerning results operation activities company (earnings or loss) during single period (period) certain.

2. Consolidated Equities namely financial reports give information
about changes equity owners or capital during range time
(Period) certain.

3. Balance namely financial reports provide information about
asset, liabilities and equity companies when (date) certain.

4. Report Cash Flows namely financial reports gives
information about receipts and payments corporate treasuries
during range time (period) certain.

5. Notes Financial Report namely form information either which
various financial or non financial aimed give explanations about policies accounting policies company used, details postal postal consolidated financial, explanation debt contracts companies etc

Based characteristics business type, companies classified become three namely service company, trading company and manufacturing companies.

a. Service companies is company
which generate services instead goods or products for customer.
Included sample name service companies and types services offered to
customers.

• Company Name Type Jasa
• Garuda Air Lines
• Hotels Santika
• Disney
• Transportation
• Hotel and Lodging
• Telecommunication
• Entertainment
• Finance

b. Company Trade represents
company whose operations is purchase merchandise from
suppliers (supplier) later sells returned to customer. Following examples name trading companies and types products offered told customers.

• Company Name Product
• Hero Super Market
• Goods Consumption
• Books & Material READING
• Clothing
• Goods Consumption

c. Company manufacturing represents
company whose operations is bought raw (input) turn her into goods sold to customer. Following examples company name manufacturing and
types product offerings. Company Name Product

• Coca Cola
• Nike
• Sony
• Airplane
• Apparel & Shoes Sports
• Television, Stereos, etc.

• Food
• Medicines

Generally company is an organizations having
resources (input) such raw and manpower processed for
produce goods or services (output) which will sold to
customers.
Subscribers company can form individuals or company
else who buy goods or services exchanged with money or
other goods valuable.
Corporate purpose generally is to obtain profit
but there also companies whose objective beneficial purposes
for society. Companies whose objective not for
get profit called nonprofit company.

Accounting needed by many stakeholders as consideration for decision economic decisions good internal parties nor extern people organize
accounting activities. Some users information accountancy covers:

1. Owner / owners / Investor
Information.This accountancy needed both by prospective investors or investors. Candidate investor needs conduct risk analysis and results
expected returns acceptable from plan investments that will conducted. After becoming investors they need for monitoring companies performance. Investor conduct good activities planning and monitoring investment through analysis reports company finance.

2. Creditor
Creditor need information to assess debtors
or prospective debtors for fulfill obligations principal payment loan and interest. Ability to restore this loan very depends on magnitude profits (earnings) cash generated from operating activities companies
debtor. Through financial statement analysis companies debtor,
creditors can know condition above.

3. Employee
Employees concerned to knowing profitability and stability companies whereby they worked because continuity life highly Conditianal company including also collateral alive after they retire. Accounting can gives information required by employee.

4. Customer
Subscribers having interests with survival companies especially them very requiring products company product term sesquipedalian for replaced
by products other corporate.

5. Government
One source government revenues is tax sector. Company is one taxpayer. Government concerned to obtain information usable for assign tax type and magnitude liabilities tax must borne and paid by company.

6. Suppliers
Suppliers or supplier concerned to knowing company ability to fulfill debt top purchases goods or services from them at maturity. Information accounting can gives (picture) concerning magnitude asset
smoothly which can guarantee debt payments debt above.

7. Manager
Managers are people fed wewewnang by owner for operates company. For that managers requiring information accountancy order planning and operations control company.

8. Community
Consolidated financial can provide information tendency (Trend) and latest developments prosperity enterprise and circuit activities. This information useful for assess contribution enterprises towards national economy eg number person employed, number capital invested in corporate.

Accounting can defined than two viewpoints, namely definitions from angle
service users accounting and from angle proses activities. From standpoint
users, accounting can defined as an disciplines provides information form financial reporting necessary by parties concerned regarding economic activities and company condition. Within this sense, accountancy is an
service activities functioning to provide information quantitative entities economic (effort) primarily various financial and intended to useful in economic decision, and in determining choice among series actions
alternative existing.

From standpoint activities, accounting can defined as process recording, categorization, pengikhtisaran, reporting and analyzing financial data an organization (firms).

Example cases within accountancy eg often we view
a bank accept petition credit proposal from prospective
customers and bank must decide whether petition it must
fulfilled or must rejected. To decide, bank require
information how of the capabilities effort prospective customers,
how big owned assets which will pledged collateral, magnitude
liabilities currently owned customers.
To information relating tuition, amount
income, number savings, costs for purchases vehicles and
similar information such, whether could called with information
accounting? And for information about amount asset, amount owed,
revenues and operating income from prospective customers it whether could
called accounting information?
To answer these questions let us
understand more formerly several concepts related accounting.