Financial Accounting Package

Financial Accounting Package
Topics covered in this module are substantially the akuntansidalam introduction to the activities of a company. By following these modui, course participants will understand the meaning of the most basic concepts akuntansidari to its application in preparing reports keuangan.Peserta will learn some basic principles of accounting from the accounting equation, pemahamanneraca and Profit and Loss statements, grouping transactions, recording financial transactions, understanding bukubesar (lejer) to Engineering journal and posting of each transaction, and so on.Module II: FINANCIAL STATEMENT PREPARATION PROCESSTopics covered in this module include an understanding of the special journal for mencatattransaksi sales and credit purchases, understanding the relationship between sales and pembeliandengan lejer journals and lejer additional public relations account supervisor and a single account, some of the principles in the journal dalamprosedur recording cash receipts and disbursements the procedures, techniques jurnalpenerimaan posts and disbursements, an understanding of the principles of accrual and cash, preparation of trial balance sesudahpenutupan and so on.Module III: ASSESSMENT METHOD POST-BALANCE SHEET ITEMSTopics covered in this module include the method of accounting for doubtful accounts, and the federal pencatatanpos accrual method, the method of recording the preparation, understanding the concept of depreciation and metodemenetapkan amount of depreciation, the principles of internal control, cash control and so on.Module IV: ACCOUNTING AND COMPANY LIMITED firmThis module describes the accounting process that takes place in a corporate firm and PerseroanTerbatas. The main topics of this module are several accounting methods typical for sifatkhusus Firm and Limited Liability companies along with some possibilities.Module V: ACCOUNTING BRANCHBy following this module participants will understand the method of accounting for the company yangmempunyai branches or parts of the operation. Besides, it will be understood too technical contribution approach Income statement bagiandalam, centralized and decentralized technical differences in accounting

any user accounting information

any user accounting information?
The resulting accounting information will be used / used as a reference by the various interested parties on such information. As for the user / service users of accounting information can be categorized into two parties, namely internal and external parties.
Concrete examples of the need for accounting information to users for example: for companies that will go public in the stock market, the financial condition of the company must notify the TSB to the public.
An internal party authorities in the management of corporate activity, while external parties are those who do not participate in managing the company. Accounting information required by external parties to make economic decisions for the organization, whereas for the internal, accounting information used to make decisions should be made by the organization.
Internal parties:1. Manager. In terms of management / management companies, corporate managers need accounting information in the preparation of corporate planning for the next period, evaluate the measures taken by the company, as well as perform the necessary corrective action
Anyone external parties who use accounting information?According to the Indonesian Institute of Accountants (IAI) in the book of Financial Accounting Standards (2002: 2-3) external parties who need accounting information are investors, employees, lenders, suppliers and other business creditors, customers, governments, and society.
External parties:2. Investors. Through accounting information, investor (investor) can determine decisions in buy, hold, or sell their investment in the company's stock. Investor decisions as is usually the case in trading securities (stock) on the stock exchange.3. Creditors. Customer who selected creditors are customers who are able to restore the loan principal and interest in a timely manner.4. Government Agencies. The financial information used by the government as an organization in terms of determining the amount of tax to be paid by the organization.5. For employees. Accounting information serves to assess the company's ability to provide remuneration, retirement benefits and employment opportunities. If the companyin good condition, the employee will have the opportunity to ask for salary improvements.

Accounting Outsourcing , How It Works

Advances in technology offer abundant support for everyone especially those who are more on the business venture. Because of new innovative, technology entrepreneurs and all businessmen and women have an alternative to ditch non-core, but the district is important to the company organizational practice in the appropriate category. Accounting Outsourcing is a lucrative business and a lot of wise choices that provide services at a very low level but with the power of a highly productive mass work.
More and more businesses today have earned victories this simple kind of help that they are given more aid equally efficient and give them time and cash are comfortable enough to spend loads on the characteristics in the commercial world.
Most CPA firms and businesses have found that accounting outsourcing really save valuable time while freeing them from unnecessary spending much because apparently, a lot of attention is needed in bookkeeping and payroll transactions. Business owners are more effective when they are likely to spend more effort and attention to their customers and to understand and sort out any little problems with them.
Now, experts and economists have determined that the accounting outsourcing growing faster than ever these days. Many believe that outsourcing accounting improve their financial performance and general ability, making their strategic approach to the future and highly competent. By outsourcing accounting firms, to focus on critical operations and the core of the business, getting skilled labor at affordable cost, the experience of the state of the art technology at a very low level, increase business and excelled with it and most importantly, the company can definitely improve customer satisfaction.
Accounting outsourcing is known as a huge relief for many accounting firms and for different businesses and organizations both large and small. It served to save them from a decent cash out and to assist them in managing their work so well that they can really concentrate to increase their profits and also reduce the burden of complexity of accounting.
Especially, the most common reason for organizations, businesses, companies and firms choose to outsource accounting services are to reduce operating costs, enhance capabilities, improve the quality and focus of the company, and reduce cycle time.
General Accounting
* Debt
* Accounts Receivable
* Financial Statements
* Journal entries
* Invoice processing
* Financial Statements preparation
* Tax Return Preparation
* Payroll
Taking You Forward Inc. is a Business Process Outsourcing (BPO) company based in the Philippines.

    
accounting outsourcing firm
    
outsourcing company financial statements
    
cost accounting outsourcing
    
accounting for outsourcing company
    
accounting outsourcing
    
accounting outsourcing
    
outsourcing company balance sheet
    
the names of the accounts outsourcing services company
    
financial statements for companies outsourcing
    
financial statements of the company outsoirching

An accountant job


You need to know the outline accountant can be classified into: 1) Public accountants, (Public Accountants), 2) management accountant; 3) government accountants, and accountants investigator.
Understanding CPA itself is an independent accountant who provides his services on the basis of certain payments. They work independently, they usually build an office. And among those who work in the office was also called a public accountant.

But to practice as a public accountant and set up an office accountant, a person must have a license from the Treasury. The jasa2 were given as:
1) audit inspection services
2) tax services (service tax)
3) management consulting services (management advisory services)
4) accounting services (accounting services).

The second is "management accountant" or also called internal accountant is an accountant who works in a company or organization, Functions which can be occupied from the regular staff to the head of the accounting department. The task at hand, such as:
1). preparation of the accounting system.
2). penyusuanan accounting financial reports to parties outside the company.
3). preparation of financial reports to management accounting.
4). preparation of the budget.
5). address the issue of taxation.
6). internal examination.

The third one is an accountant "government" is an accountant who works in government agencies, such as departemen2, Finance and Development Supervisory Agency (BPK), the Financial Supervisory Agency (BEPEKA), Directorate General of Taxation, etc.. In addition to the three groups mentioned accountants, accountants are "educators' task was to educate accounting education teaching, preparing accounting education curriculum

Problems of financial accounting questions

Question:

    
Basic rights are held by each holder of common stock?
    
The ownership is released by the preferred shareholders?
    
How stocks assessed when shares not exchanged for cash assets or services?
    
What caused the company to buy its own shares?

Answer:

    
- Provide a voice in the election of directors and determine specific policies such as corporate management compensation plan or a large corporate acquisition.
    
- Maintain the proportion of share ownership in the company through the purchase of additional common shares if and when additional shares are issued. This right is called a pre-emptive right (preemptive right) and ensure that the percentage ownership of holders of common shares of the preferred shareholders diluted without him. In recent years, pre-emptive rights have been taken away by some states.
    
- Voting rights. In many cases, the preferred shareholders tidka allowed to elect the board of directors. Voting rights can be granted in certain situations to any preferred stock issued. For example, some preferred shareholders are granted voting rights in the company, if the company could not cut pay cash dividends.
    
- Distribution of profit. Dividends received by holders of preferred stock are usually fixed amount. Therefore, if performance is very good company, preferred shareholders do not benefit. As a result of the nature of this dividend, the market value of preferred shares typically do not depend on the performance of a particular company are not as common stock having an effect at all. Even the market value of preferred stock subject to changes in interest rates, as changes in bond prices.
    
Assessment is when the shares issued to accept assets other than cash or for services received, then the market value of the stock or the market value of assets instead of cash or the market value of the property or services, which are more objective, and used as the basis for recording. If the market value of certain of the shares are available, then the number will be used as the basis for recording. Conversely, it could be more likely to determine the market value of assets or services received, such as appraisal companies.
    
- Giving stock as incentive compensation and employee savings plan.
    
- Acquiring shares necessary to meet the request of the effects that can be converted (bonds and preferred stock)
    
- Reduce the amount of equity relative to total liabilities.
    
Menginverstasikan excess cash for a while.
    
-Transfer of shares from the open market to protect against forcible taking (hostile takeover).
    
- Increase share earnings by reducing the number of shares outstanding and an inefficient asset returns to shareholders.
    
- Demonstrate the belief that the stock was rated lower by the market.

Forensic Accounting, More Similar Jobs Detective compared Accountant

Ok, this is a continuation my previous post on 12 March. The second book I got was a book written by Forensic Accounting Hopwood, Leitner and Young. To sohibku from Surabaya who in two weeks will be moved to Bandung who presented the book I thank you profusely. : Mrgreen:
Ok, we simply discuss the book. I first saw this book, I was a little surprised, because before I never read the literature on Forensic Accounting *) only in passing've read from several articles in several magazines and on several small sites, and even then mostly I accidentally jumped into these sites. In college in the country with a major in Accounting Even this I am sure is very rare that this Forensic Accounting organizing lectures. So where surprised?? I was surprised because this book is more like "user detective" compared Accounting textbooks. Or actually rather a combination of detective work and Accountant Examination (auditor).
Well, for this time I will discuss a bit about the book as a whole, due to discuss the issue in depth Forensic Accounting to be seen or discussed in sub-topics-subtopics that exist in order to be more focused. Mudah2an in the future I can discuss in more detail subtopik2 after I get the information from other sumber2 anyway. So for this post is actually more like a reviewer than a discussion of its own forensic accounting issues.
In broad outline this book divides the topic of Forensic Accounting into 3 parts, namely, First, Basic Accounting and Law is the reference in Forensic Accounting. Here discussed in sufficient detail the scope of Forensic Accounting ranging from forensic accounting introduction to the scope-the scope of which includes forensic accounting that intersect with other ilmu2 such as the scope of law, the scope of the organization and information systems and auditing course. Ilmu2 that is the space in which the work of forensic accounting racing. In the explanation of the scope of the law and the jurisdiction of the legal system and sumber2 existing law (which unfortunately are described in this book there is a system in the U.S., for practitioners in Indonesia may be made as a comparison) ranging from constitutional law (Constitution / Constitution) to administrative law. Within the scope of the law is also clear about the investigations and prosecutions benar2 feels like reading a book about the law seasoned detective problem. In the scope of the organization and information systems elaborated on the organizational structure is closely related to the internal control system mainly covering issues of financial transactions, would also ujung2nya association with information systems (accounting and management). While the scope of auditing the auditor's explanation of the function of forensic accounting but it is also much clear about the materiality and audit risk, audit and interests as well as statements regarding prosedur2 detail2 in auditing ranging from evidence collection and sampling to compile audit reporting. In this section the new accounting smell .......... : D
Second, are the techniques and tools that can be used in Forensic Accounting. The techniques and tools used here is widely used in other forensic bidang2 or other forensic ilmu2. Regional specialties can include forensic accounting computer forensics, kriminalistik, daktilografi, forensic identification, forensic evidence and palaeografi *) forensics. There are also about information security is closely related to ISO (International Standards Organisation). ISO 9000-9004 is closely related to the application of standards relating to the management of quality control that has to do with the service and quality control management. While ISO 27000-27005 directly related to information security (information security). In the Forensic and Investigative Audit section includes explanations of symptoms or tanda2 financial fraud and how they are investigated, as well as identifying sumber2 evidence that could be useful for forensic accountants. Furthermore teknik2 also described the general and special investigations such as interviews, interrogations, the use of verbal and nonverbal petunjuk2 of interviewed subjects including Question2 effective exposure in a case, and so on. In short besides many involving sophisticated equipment such as forensic laboratories and information systems expertise is also significantly involved in the implementation pendekatan2 psychological investigation.
Third is kasus2 where forensic accounting applications are often applied. In this book some interesting case is the

    
Fraud in Financial Reports
    
Fraud by employees, vendors and other parties to the organization
    
Tax Fraud
    
"Theft" at the time of bankruptcy, divorce and Identity Theft
    
Terrorism and Organized Crime Investigation (This is the most interesting, including cash flow issues and sumber2 funds for terrorist organizations!)
    
Business Valuation
    
Other things that include financial disputes
I think this book is pretty good, fairly complete and systematic enough to read for those who want to know forensic accounting. But unfortunately the book is of course wearing referensi2 Legal Resources and others (such as auditing standards) for the typical American reader in Indonesia may need a lot of adjustments, but for mere comparison of this book may be said to be more than enough.

Accounting Articles Headline Animator

In general, individuals prefer consumption more than the consumption is less, it can be concluded that the level of individual satisfaction seiiring increases with increasing levels of consumption, and the individual is likely to increase the level of satisfaction (utility). In raising the level of individual consumption can perform a variety of ways, one of which is an investment. By investing individuals postpone current consumption for use in the production of an efficient way to convert one unit of consumption to more than one unit of consumption, so that the individual's satisfaction will increase. Thus the definition of investment is the delay current consumption for use in the efficient production over a given period. (Jogiyanto, 2009). Consumption rate here is comparable to the amount of money or funds. According to (Halim, 2005). Investments are placement of funds at this time with the hope of gain in the future.

Investment when seen from the form of his assets are divided into two, namely investments in real assets and investments in financial assets. Investment in real assets in the form of the purchase of productive assets, such as the establishment of factories, purchase of property, and so on. While investments in financial assets carried out by buying securities such as bonds, stocks, mutual funds and others.Investments in financial assets alone can distinguish direct investment and indirect investment. Direct investment is done by buying direct financial assets (securities) to the company that issued through intermediaries or by other means. For indirect investment are investment companies among investors (individuals who make investments) with the company that issued the securities. Investment companies here raise money from investors by issuing shares or mutual funds, then the funds are managed by purchasing securities issued by companies in need of funds for its operations. (Jogiyanto, 2009).

Zahir Accounting Payroll Software version 1.0

If you are really interested to understand quite clearly about Zahir Accounting Payroll Software version 1.0, you have to look beyond the general. Actual Description will describe in enough detail that must be related to something you know about Zahir Accounting Payroll Software version 1.0.
Zahir Accounting payroll program version 1.0 is designed special accounting program for small & medium enterprises to meet the information management needs of employees and the payroll process is easy and practical. With Accounting Software zahir payroll then process payroll diverse, ranging from calculating salaries to be paid, print payslips, employee tax calculation, s / d pph annual reporting process such as 21 can be executed automatically by using the help of Best Accounting Software Financial Statements.
Simple reliability is well known, it is easy to be used, you can count the salary shall be paid each month, print payslips, tax calculation pph 21 detailed forms, employee loans merecord s / d merecord absenteeism. as willing to do the payroll process, please open the counting process payroll, then see list employee name, and click on the process, after reviewing the results of the calculation of payroll, record button's click, subsequent times throughout the report and calculations ever recorded, you never can print paychecks, payroll calculation, tax s / d reports & graphs are automatically. Zahir Accounting Program with payroll, payroll calculation process can be implemented automatic, making it easier & faster. besides those you want to avoid mistakes is not much different from a typo or a mistake in counting the incessant happen if carried out manually.
you can directly print paychecks and tax forms pph 21 (which never adjusted tax requirements) shall not use a blank tax form.
Zahir Accounting Payroll Program makes possible you to manage employee information, starting from the grouping based on the division, based on gender, jabatam. in addition to this you can review and bring back a variety of payroll payments ever implemented. graphs and detailed reports provide increasingly easy for you to analyze the employee information, payroll information and reviewing tax ever paid 21 pph.
Zahir Accounting Payroll Program also equipped with a functioning tax calculator for calculating tax calculations simulate pph21 in tune with the new tax requirements.
There are features interactive graphics that you want to oversimplify the analysis of state employee salaries and salary details quickly.
Stop limiting yourself by refusing to fully understand about Zahir Accounting Payroll Software version 1.0. Semakindetail do you know about Zahir Accounting Payroll Software version 1.0, you would be even easier to focus on the urgency of Zahir Accounting Payroll Software version 1.0 was.

Creating Accounting Application Program with Microsoft Excel

The first book I ever wrote was related to the Excel Program Accounting Application with Microsoft Excel discussed about how to create application programs using Excel and accounting as well as how to apply it. The book begins with a realization delusion me about "Excel Accounting Application Program" in 1998. In between my busy a time for tinkering with the experiment of accounting data in Excel, how to get Excel to produce an application system in accordance with the accounting standards of financial reporting. It all can not be separated from some experience in the field, the application-application I've ever done on a few good companies trading, service and manufacturing. Finally in 2001 the realization wishful thinking both in book form and application programs at once.
To publish in the form of publications or books, I try to put it into Publisher Andi Offset Yogya. But apparently I have to wait long for the publication, take up to 6 months. Finally I pull back, and thank God I published in 2002 alone by using the name "Interindo Consultant".
Over time, then in 2004 I put Qowamedia Solo Publisher, and published in December 2004. The book was printed until cetakkan edition 2. Although the actual book out, but I did not print anymore and I pull from the publisher. And instead I made berkutnya book entitled "Accounting Applications Excel Program Ready to Wear". But this book is the use of applications that are already available, in contrast to the first book is making the application.
As the goodness of my heart to you who've been here, I gratiskan my first book Creating Accounting Application Program with Microsoft Excel PDF eBook form. You can download it here. To facilitate the download, I made a file to a page so that the file is not too big, and my files are grouped into the chapters. After you download all, please your own bundle files into a complete pages. So feel free to download via the links below, may be useful.

Free Accounting Software from Microsoft

Microsoft provides free English-language accounting software, Microsoft Office Accounting Express, for small businesses engaged in services. Although designed for small business America and Britain, this software may be useful for us.

Features are owned as follows: create invoices; manage customer data, vendor, and employee; financial reporting; import data from Excel, and many more other features.

Microsoft Office Accounting Express can be used in Windows XP/2003 Server / Vista and requires. Net Framework (Download). To get this free application will need to provide an email address and when necessary use registration.



Microsoft Office Accounting Express is available in 2 versions: U.S. (161 MB) and the UK (287 MB).

Update: Starting 16 November 2009, this software is no longer distributed.

Online Accounting Services


Online Accounting Services


 Multi Company / Branch
     multi User
     Accounting Estimates infinite
     Additional books
     Custom Field
     Flexible Journal Entry
     Print-out Voucher
     Ledger Reports
     Reports Profit / Loss
     Balance Sheet

 

Online Accounting exists to provide solutions for companies or firms in need of tax financial reporting easy and simple with accurate results by utilizing the internet facility so that all information about the company's financial statements can be accessed online 24/7 at an affordable price.

Using the latest technology, and supported by the database server is Microsoft (c) SQL Server 2008 that are used by enterprise firms medium / large Accounting Online, be sure to serve the needs of customers to obtain financial statements rapid, precise and accurate.

Not required hardware / software server that requires a very expensive investment to use the services we provide, nor does it require IT consultants are increasingly expensive. Make your company will become more effective and efficient in running the business and financial reports can be more easily accessed.

online accounting courses

Accounting Software is a Software / Software designed to facilitate the activities and accounting records. This software can be a software developed by the company, or purchased from third parties who provide, or can be a combination of both. Because of this, the complexity and capability of the software / accounting software to be very diverse depending on the environmental conditions that the company will use it. Many Accounting Software made both locally and abroad which has features as below:

    
Multi Branch
    
Multi Company
    
Multi Currency
    
Multi Language
    
Multi User
    
Database
    
Etc.
Accounting Software
In principle, programs / accounting software aimed to generate accounting reports, such as: Balance (Balance Sheet), Statement of income (Lost Profit Statement), Statement of Changes in Financial Position (Cash Flow).
In this modern era has certainly made a lot of accounting software both outside and within the country itself. As an example of the best Accounting Software made in the country, namely Accounting Software in stretcher by the Omega Accounting.
Accounting SoftwareAccounting Software
Maybe my discussion of this accounting software will be a little longer, advice from me to read more about Accounting Software is being sick and tired, first prepare, snacks + coffee / drinks + cushion,, hehehehehehe ... if lazy just read ya on the close . hehehehe ..If you've prepared snacks + coffee / drinks + pillow, now we go to the scene ..

ACCOUNTING SOFTWARE
Accounting SoftwareAccounting Omega Accounting Software
Accounting software created by Omega Accounting, Accounting Software Program or are made using cutting edge technology with a variety of the latest features in its Accounting Software, Accounting Software and now it has become a global trend in the world. Party of Omega Accounting himself calls the whole of the features contained in these Accounting Software as the ONLINE ACCOUNTING SOFTWARE.
Why do they menyebutnnya Online Accounting Software? The term carried by Accounting Software of Omega Accounting party is indeed our ears tend to foreigners, because the technology is not there to use it in Indonesia, and only artificial Accounting Omega Accounting Software was the first time the menerapkanya on Accounting Software.The technology of Accounting Software allows us to manage the accounting activities directly about our efforts in the various branches and in different cities, just use a laptop or computer, and of course armed with internet connectivity whatsoever, therefore, Accounting software is also called the SOFTWARE ONLINE ACCOUNTING.
In general, we know the technology of accounting software such as web-based accounting software, but software developed by Online Accounting Omega Accounting is not like that, but much more powerful. If we use the web-based accounting software, the cost we spend to get it counted quite expensive, not to mention if the server or web hosting is down suddenly, which means we can not access the web-based accounting software, whereas at the moment we are very needed.Do you want to experience anything like that? I think no one wants it. And if you are using the latest technology of Omega Accounting Software Accounting, of course, no such thing will happen,.

Optimized for busy Accounting Software Company

Many business entrepreneurs come up with a common problem that they are business accounting software is not able to perform complex transactions. In all modern business today, you need a complex financial accounting almost every time. So the software is not able to perform ordinary tasks are anything but precious piece of zip coding. Busy Accounting software mainly deals with complex financial transactions in the ordinary course of business out there. This software can handle operations with a level of expertise that you would expect from the software business associations perfect. Accuracy, easy to drive compatibility has made it a top choice for online business entrepreneurs today.Ft. Lauderdale
Accounting is a very important issue for a business enterprise. To ensure maximum benefit, the company is always working on the record about debits and credits. With the new U.S. congressional action for small jobs, small business organizations became very interested in the software business as Busy Accounting Software for saving a significant amount on their business investments. This particular software is a wonderful utility for appropriate business regardless of it's size and type. Interface, factsheets and integration options have made this an excellent useful piece of software for business organizations. Several large business firms are using this software to cross check their financial statements as well.
Software created to simplify the work. It also helps reduce errors and human involvement. Now the business has spread around the world. You receive money from all over the world product sales. Its very important for you to remain flexible with the statement you money as currency is always different. If you want to work in harmony with all relevant departments, you have to make sure your system is working at it's best. With a busy accounting software, you can ensure this almost instantly.

Making Database Accounting Applications With Microsoft Access 2007

Microsoft Office Access 2007 is a database creation application that created giant Microsoft Corporation, Until today many companies use this application to create a database for business purposes, either by using 100% access, as well as by utilizing enginenya and combine it with other visual applications such as Visual Basic , etc.. Access 2007 is dipenyempurnaan of Access 2003.

Here we will try to create a simple database for accounting purposes. To make sure the accounting database applications required a lot of tables, queries, and reports to be prepared. Moreover, if the accounting for trading firms, and manufacturing. To make it easier for beginners who want to learn to create applications by using Microsoft Office Access 2007, so here I will try to discuss the application of a simple accounting database for a service company.
in compiling a database of course before we had to compile a database normalization. The more normal the database structure (ER-3), is certainly easier to develop needs and to avoid data redundancy.

These images Relational database structure.

Please download the source here.
Please modified and developed.

microsoft office accounting

Learning the basics of accounting manual to be recognized can be very complicated and tedious. Full of theories, terms elusive and sometimes quite cumbersome calculations. This situation is compounded by a case study of a static display. Leave a manual ways to learn the basics of accounting and immediately switch to using this book.

This book is written specifically to learn the basics of accounting. Equipped with a data table dynamic Excel application program to understand the complicated terms and solving case studies. Display tables compiled dynamic and interactive so that the learning process more effective and efficient at the same time not boring.

Systematic discussion of written material, presented with straightforward language, clear, simple, concise and simple. Discussion of chapters flows so mild that can be easily learned by anyone. The book is well worth to be owned by those who will and is studying accounting.

Discussion of the book covers:
- Introduction to Accounting
- Basic Bookkeeping Procedures
- Journal and Posting
- Correction of Error Logging
- Adjustment Bookkeeping
- Work Sheet (working paper)
- Closing Bookkeeping and Adjustment Return
- Accounting Trading Company
- Cash and Bank
- Accounts Receivable and Notes Receivable
- Inventory
- Fixed Assets and Intangible Assets
- Current Liabilities
- Payroll and Tax Accounting
- Long-term Liabilities
- Capital Stock and Retained Earnings
- Investment and Long-Term Investments The
- Accounting for Manufacturing
- Statement of Cash Flows
- Accounting with Excel

Understanding Accounting Salaries and Wages

Salaries and wages are part of the compensations given the large companies as a reward to employees. And for employees is the right value of their achievements, as well as a motivator in the work.
As for the company's services, salaries and wages are components that have a big impact in affecting the profit, so it must be constantly monitored its management.
In order to further understand the meaning of the salaries and wages need to know first some definitions of salaries and wages in the opinion of the experts below.
Niswonger (1999:446) argues that:
The term salary (salary) is usually used to pay for services of managerial, administrative and similar services. Wage rates are usually expressed in a monthly period. The term wages (wages) is usually used to pay for field employees (laborers) are both educated and uneducated. Wage rates are usually expressed on a weekly or hourly.
While Mulyadi (2001:373) argues that:
Salary is generally a payment for the delivery of services performed by employees who have a manager hierarchy, while wages are generally penyeraha payment for services performed by employees of the implementing (labor). Generally paid fixed monthly salary, while wages paid by the day, working hours or the number of units that produced the product.
From the above opinion, it can be concluded that the salary is remuneration provided to employees who have a strong working ties periodically based on the provisions of the company and its remains. While wages are fringe benefits provided to employees who work less strong bond based on time to work every day or every week.
2.A.3. Understanding Accounting Salaries and Wages
The existence of an adequate accounting system, making the company accountant to provide financial information to all levels of management, its owners or shareholders, creditors and other users of financial statements (stakeholders) who formed the basis of economic decision-making. The system can be used by management for planning and controlling operations. One of the systems that can be used by the management of the company is payroll accounting system.
To resolve the errors and irregularities in the calculation and payment of salaries and wages needs to be created a system of pay and remuneration. Payroll accounting system was also designed by the company to provide a clear picture of the salaries and wages of employees so easy to understand and easy to use.
The following will discuss understanding payroll accounting system according to some experts. Neunar (1997:210) argues that:
Payroll accounting system for most companies is a system of procedures and records that give the possibility to quickly and precisely determine how much gross revenue per employee, what amount should be reduced and revenues for various taxes and other pieces and how the balance of the should be given to employees.
While Baridwan (1999:102) state payroll accounting system is "A framework of related procedures in accordance with a comprehensive scheme for implementing the activities and functions of the company".
Furthermore, according to Mulyadi (2001:17) states
Payroll accounting system designed to handle transactions and payroll calculation and payment of employee wages, payroll accounting system design and remuneration should be able to ensure the validity, completeness authorization, classification valuation, timeliness and accuracy of posts and an overview of each transaction payroll and remuneration.
From the above opinions, it can be concluded that the payroll accounting system is a series of computational procedures and payment of salaries and wages for employees overall efficient and effective. Obviously with payroll accounting systems that either company will be able to motivate employee morale are less productive and retain productive employees, so the goal of the company to make profits achieved with high employee productivity.
2. Documents Used in Accounting Salaries and Wages
Documents or forms a medium for recording events taerjadi the organization into the record.
The document is very important in accounting for recording and calculating payroll use the evidence contained in the document.
According Mulyadi (2001:374) documents used in payroll accounting system are:
1. Supporting documents changes in salaries and wages
2. Cards at present
3. Card office hours
4. List salaries and wages
5. Recap payroll and wages
6. A letter of salary and wages
7. Envelope wages and salaries
8. Evidence cash out
Supporting documents salary changes. This document is generally issued by the staffing function in the form of a decree relating to employees, such as: a new decree hiring, promotion, suspension and so on. Copies of this document is passed to the function making payroll and wages for the sake of creating a list of salaries and wages.