accounting careers
You could say the first year pass unnoticed, out just to get used to in the face of real job-after years of learning theories and concepts on campus. Not many changes; salary is still small, still nagged tops, and specialized in accounting that would still be doing data entry, pengimput data, aka "handyman journal!"
I think it's reasonable. Where there may be a bold perusahaann submit financial affairs, more than just a record (journaling), the new accounting employees working one year. Managing the finances of a company is not an easy affair. One-one, can cause harm.
Is in his second year there is definitely rising career?
Not necessarily. Depending on the progress that has been achieved during the first year. Of the many accounting clerks who had become my subordinates, most of them, in the second and third years are still struggling (trying hard) to understand some special treatment of specific transactions that may have not occurred in the first year.
Some of the accounting treatment is usually not truly understand (still have trouble understanding), among others:
Allocation of overhead costs to individual products - cost accounting (for manufacturing)
The relationship between the price of manufactured goods to cost of goods sold (for manufacturing)
Transactions involving foreign currencies (foreign currency accounting)
Capitalization of costs related to intangible assets (intangible assets)
Transfer pricing (for companies with subsidiaries / branches)
Budgeting (capital and operational)
Treatment costs associated with import activity
Decline in value (impairment), revaluation and write-offs
Make a statement of cash flows-which is often confused with the cash budgeting, cash transactions (or equivalent), and cash flow statement itself.
Treatment and presentation of the ordinary items
And there are many more-varied, depending on what area of business enterprises in place works. The most widely and frequently occur are: difficulty understanding the relationship between the 'Income Statement' with 'Balance'.
Difficulty understanding the relationship between the income statement to the balance sheet resulted in other difficulties that are very fundamental, among others: tidah can make corrections when errors journals known after closing the book.
For example: PT. MAP close the books every year on December 31. Dated January 10, 2012 it was realized that electricity costs are recognized too big period 2011. They do not know what account should be debited and credited to correct that mistake, because electricity costs account is closed, the book balance of the amount is zero.
Cases like this usually happens when the first year, closing process conducted by the principal-or accountant from outside. I personally, always involves all employees in the accounting section every time you close the book-even though it was not in the job description. Thus, all accounting Pagai have an equal opportunity to learn to understand the closing process.
You could say the first year pass unnoticed, out just to get used to in the face of real job-after years of learning theories and concepts on campus. Not many changes; salary is still small, still nagged tops, and specialized in accounting that would still be doing data entry, pengimput data, aka "handyman journal!"
I think it's reasonable. Where there may be a bold perusahaann submit financial affairs, more than just a record (journaling), the new accounting employees working one year. Managing the finances of a company is not an easy affair. One-one, can cause harm.
Is in his second year there is definitely rising career?
Not necessarily. Depending on the progress that has been achieved during the first year. Of the many accounting clerks who had become my subordinates, most of them, in the second and third years are still struggling (trying hard) to understand some special treatment of specific transactions that may have not occurred in the first year.
Some of the accounting treatment is usually not truly understand (still have trouble understanding), among others:
Allocation of overhead costs to individual products - cost accounting (for manufacturing)
The relationship between the price of manufactured goods to cost of goods sold (for manufacturing)
Transactions involving foreign currencies (foreign currency accounting)
Capitalization of costs related to intangible assets (intangible assets)
Transfer pricing (for companies with subsidiaries / branches)
Budgeting (capital and operational)
Treatment costs associated with import activity
Decline in value (impairment), revaluation and write-offs
Make a statement of cash flows-which is often confused with the cash budgeting, cash transactions (or equivalent), and cash flow statement itself.
Treatment and presentation of the ordinary items
And there are many more-varied, depending on what area of business enterprises in place works. The most widely and frequently occur are: difficulty understanding the relationship between the 'Income Statement' with 'Balance'.
Difficulty understanding the relationship between the income statement to the balance sheet resulted in other difficulties that are very fundamental, among others: tidah can make corrections when errors journals known after closing the book.
For example: PT. MAP close the books every year on December 31. Dated January 10, 2012 it was realized that electricity costs are recognized too big period 2011. They do not know what account should be debited and credited to correct that mistake, because electricity costs account is closed, the book balance of the amount is zero.
Cases like this usually happens when the first year, closing process conducted by the principal-or accountant from outside. I personally, always involves all employees in the accounting section every time you close the book-even though it was not in the job description. Thus, all accounting Pagai have an equal opportunity to learn to understand the closing process.
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