accounting articles

ACCOUNTING ARTICLES
History of Accounting
Accounting as an art that is based on mathematical logic - now known as "double-entry" (double-entry bookkeeping) - was conceived in Italy since 1495 when Luca Pacioli (1445-1517), also known as Friar (Romo) Luca dal Borgo, published his book on the "books" in Venice. The first known English-language book published in London by John Gouge or Gough in 1543. In the 15th century the Roman fall, moved kebelanda trade center, so the development of accounting using the continental system. Therefore accounting courses began to be improved, and this is where it started being an accountant in Indonesia. At the time of independence from Indonesia accountants started sending out the country (U.S.), and since then also shift accounting system of the continental system to the Anglo-Saxon system (AS). Universities began opening race majoring in accounting, and began in 1952. along with the development of accounting, then in 1953 stood the Indonesian Institute of Accountants which is the agency accounting development in Indonesia.
Understanding and Definition of Accounting
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 Functions
& Nb sp; primary 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.
Conclusion:
I can write the conclusion of the article above is that accounting is required by internal and external parties as financial information about a company. Accounting is very useful and needed by many parties, especially in terms of decision-making can also serve as a source of information for those involved in a enterprise.And article is also very important, and very useful for all those who want to learn accounting, in order to determine clearly what accounting is.

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