Various accounting and duties

Various accounting and duties

At this time accounting article, we will discuss about the various accounting and financial reporting.


Kinds of Accounting

Various other accounting:

Various kinds of accountants and duties, according to Law 34 th. 1945:

a. Private Accountant / Intern / Management

Is an accountant who works in a company / organization, serving the function of financial accounting and management accounting.

b. Certified Public Accountants (extern)

Is an accountant examination function freely (the independent) to the financial statements of companies and other organizations. The results stated in the financial statements of the accounting statements containing an opinion on the fairness or appropriateness of financial statements are audited.



Financial Statements

Financial report is a record of a company's financial information in the accounting period that can be used to describe the performance of the company. The financial statements are part of the financial reporting process. Complete financial statements usually include:

According to SFAS # 1 Revision 98, Pragraph 07
Complete financial report consists of the following components:


The elements directly related to the measurement of financial position are assets,

liabilities, and equity. While the elements associated with the measurement kinereja in the income statement are income and expenses. Statements of financial position usually reflects the various income statement items and changes in the various elements.

The purpose of Financial Statements

According to the Financial Accounting Standards issued by the Indonesian Institute of Accountants objective of financial statements is are providing information regarding the financial position, performance and changes in financial position of an enterprise that benefits a large number of users in decision making.

Financial statements prepared for this purpose meet the common needs of most users. However, financial statements do not provide all the information that the user may be required to make decisions because of the general economic and financial influences describe past events, and are not required to provide non-financial information.

The accounts also show what has been done management (English: stewardship), or management responsibility for the resources entrusted to it. Users who want to see what has been done or management responsibility to do so in order that they may make economic decisions. This decision includes, for example, the decision to hold or sell their investment in the company or the decision to reappoint or replace the management.