Accounting Technician Basic Understanding The Profession Part 1

Accounting Technician Basic Understanding The Profession Part 1

Lesson Materials
A. The definition of professional,
To make ends meet there is a profession that occupied one while working. This is understandable because the profession of a person is part of the job. The relationship between job and profession can be described in the Venn diagram below:

Description:
Profession is part of the job, but not all the work is a profession because the profession requires expertise.
For example, a housekeeper is a form of work, but is not a profession for domestic work can be done by anyone with any education background.
Profession or occupation is an activity that is always associated with the vows and promises that are religious. While professional means a property owned by a person technically and operationally defined within the boundaries of professional ethics.
A job is considered a profession if it has the following characteristics:
1. Has skill (skill).
2. Having a code of ethics as the moral standards of the code of conduct.
3. It has a professional responsibility and personal integrity.
4. Having a devotion to public life.
5. Otonomisasi professional organizations as indicated by the presence of organizational management.
6. Being a member of one of the professional organizations to maintain the existence of

B. Definition of Accounting Technicians and Technician Accounting professionals,
Accounting is a process record, classify, summarize, process and present data, transactions, and finance-related events that can be used by people who use it easily understandable for a decision-making and other purposes.
Accounting accounting derived from foreign words meaning when translated into Indonesian is count or account. Accounting is used in almost all business activities around the world to make a decision that is referred to as the language of business.
Accounting Technicians are technicians who are competent to become executive power is keeping the business world, government agencies and other institutions
An accounting technician, more commonly referred bookkeeping or accounting officer, who was hired by the company to record the process and financial reporting.
Accounting Technicians are qualified accounting professionals that already meet standards of competency, namely: achievement of professional competence requires initially a high standard of general education, followed by special education, training and examinations in Professional in the relevant subjects, and work experience. This should be the normal pattern of development for anggota.Kompetensi be maintained and preserved through commitment to learning and continuous professional improvement for professional life members. Maintenance of competence profsional need to keep abreast perkembengan awareness of the accounting profession, including the statements of accounting, auditing and other regulations, both nationally and internationally relevant. An accounting technician must implement a program designed to ensure the presence of quality control of the implementation of professional services that are consistent with national and international standards.
C. Widespread influence and areas of work of the Accountant
The main function of accounting is the financial information of an organization. From the accounting statements we can see a performance of financial position and their organization changes that occur in it. Accounting is a qualitative measure of the money unit. Financial information is needed especially by the manager / management to help make the decision of an organization.
Basis of Accounting Reports
Basically the accounting process will make the output income statement, statement of changes in equity, and the balance sheet of a company or other organization. In an accounting report must include the company name, report name, and date of preparation or time period for the report easier for people to understand. Reports can be periodic and there are also a limited period only.
The results of the performance of the accounting profession technicians are financial statements. Where the results of the report should be objective. Each technician accounting profession must maintain objectivity and freedom from kepentingn profesinnya in fulfilling obligations.

D. External and internal aspects affecting the profession of Accounting Technicians.
Objectivity accounting technician performance is affected by several aspects, among others, are the internal and external aspects. Internal aspect comes from within the individual's own moral and professional. External aspects such as:
1. Pressures to cheat from the manager or employer.
2. Pressures to cooperate among co-workers.
3. Pressures to kejasama antrar company owner and tax collector.
4. Pressures between creditors and managers.
5. Pressure from other parties such as the police, reporters or prosecutors.
Sometimes an accounting technician profession faced with a situation where they receive pressure given to him, which interfere with objectivity. Measure of fairness should be used in standard nencantumkan to identify relationships that might impair objectivity. Relationships that allow bias or prejudice other influences that violate objectivity should be avoided. Accounting technician profession should avoid situations that make their professional positions tarnished.