Other accounts pages of the accounting
Accounting
for small businesses is a simple table called sufficient for the
purpose of financial control of large companies is a big difference
between challenging accounting software.
An
accountant is not only that the financial records are accurate, but at
the same time the consolidated financial statements on a regular basis
to answer the legal basis for the operation and reporting to draw on
some of the issues with the accounting and bookkeeping accounting is
required.
Accounting Accounting sense a wide range while keeping the assets, including in particular a term covering. Then
you do not need to produce a balance sheet of companies come and go for
a simple single-entry accounting principles calculation can be
simplified considerably.
For example, as an auditor at general financial control by the small business accounting software is often the owner-manager. Books
must already have a thorough knowledge about the process is still
required for tax purposes and tax purposes the preparation of rigid
adherence to a series of books that each entry is supported by the
detection of a third.
Provision of primary accounting documents statments and sales invoices, receipts and backed up by the bank. There
is no notification of all transactions with financial transactions for
tax purposes, then it must be canceled no evidence of a third party,
even if the amount of the company's books and could not find if there is
an indication it would be extraordinary income or expenses.
With each entry in a little over two lists of financial transactions, which generate an income and expenditure accounts. These
lists, customers, and others, which is one of the revenue from the
sales invoices or receipts, purchase invoices received from suppliers
will be the cost of the acquisition.
Normally the sum of the items, such as simple calculations, but there was a trace amount will not be enough to get you. An audit trail for income roommate, including a written list of sales invoices.
Small
business accounting for the sale, a table, a list of invoices manually
or by using an electronic accounting accounting can be a list. Canh basic formulas used to add an electronic accounting totals.
To
obtain basic information of a contract, purchase date, customer name,
invoice number, if applicable, and optional brief description of the
item sold. The next column shows sales would total amount of the invoice. Additional columns may be required. KDV or sales tax as the United Kingdom, such as sales taxes, to be held accountable for
Where
additional information is required at the discretion of small
businesses accounts, other complications may be small amounts of a
variety of products and services can show additional columns, these
columns will include net income.
Therefore, a balance sheet is not required to meet the needs of cost sharing for a small business sales invoices, a simple list.
Business accounting the expenditure side, simply maintains a list of purchase invoices and receipts issued. List
the date of acceptance of the bill should produce an audit trail of the
supplier's name, purchase invoice for identification purposes and the
total amount.
The
main purpose of the production of customer accounts, tax returns are
generally small, and the cost is spent on analysis is required to show
that a little bit into. Additional standard accounting small business owner, you can add columns to the table.
Analysis for each type of expenditure goes Pillars do not need another column. This sit and analyzed under the general headings to group columns is roomates to meet all the expenses.
Analysis
of these columns shares, other direct costs, local costs,
administrative costs, transport and distribution costs, maintenance and
engine maintenance of the bank and the court costs and other expenses,
travel and accommodation expenses must be in Accounting. Been
studied more precisely identified because of the nature of this
expenditure, other expenses under the hood is not good to get too many
products.
I
have a column for the purchase of fixed assets and assets against tax
and spending Important usually so different tax schemes, and includes
other issues must be separated.
After
two leaves accounting job, therefore, the analysis of the income and
expenditure account to collect the sums of the individual columns to
produce. Revenues
as a result of income, expenditure classification roomates will be
deducted from any sum that the company's profit and loss account.
Where the shares are bought and sold, no adjustment may be required. This
is the difference between opening and closing inventory at the
beginning and worked with the valuation of stock inventory at the end of
the financial year are made.
By
dividing the value of the shares at the opening of the income and
expenditure account and the stock suspension set value is subtracted
from the stock purchases figure. As
a result, as shown in Table accounting, is the sum of the share
purchase, but has been reported to produce the sale of products sold
roommate cost.
For
the purposes of accounting for small businesses, simple accounting,
sales and purchases of bills and invoices to be engaged can be two
lists.
Tampilkan postingan dengan label accounting articles. Tampilkan semua postingan
Tampilkan postingan dengan label accounting articles. Tampilkan semua postingan
Estimates in the accounting data to meet a variety of purposes
Estimates in the accounting data to meet a variety of purposes
Conception with the conception of the preparation of the report budet. Since the implementation of the report is essentially an extension of the budget. Because of this reporting system as well as a budget system that has a hierarchical structure. Please report hierarchy bottom up.
From the very bottom of the managers report to top managers. They report to their superiors. Thus forming a pyramidal report. The report given to the resident manager shows a report made up less. Hierarchical system shows that the total cost of each department / section which is under a manager would be a single post on the reporting line of the implementation of the manager on the next higher level. PREDICTION CODE The code estimates the accounting data to meet various goals. Which uniquely identifies the accounting data, summarize the data, classify the accounts or transactions and convey a particular meaning in a transaction. In processing accounting data, the code used to indicate to the classification of what a transaction account or grouped. Giving an account code by Mulyadi, Accounting Systems, there are five methods. The first method is a numerical code alphabet. In this coding method ledger accounts coded sequence of numbers or letters. For example, the code for the Cash and Bank 1, code 2 for Investment meantime, and so on until the code-Profit and Loss. The second method is the number of blocks. The provision of this code in the general ledger accounts are grouped into several groups and each group is provided a block of numbers in sequence to give the code. For example, general ledger accounts are classified into groups and each group is provided a block of numbers in sequence as follows: 1-24 is the current assets, the 25-39 is a long term investment and so on.The code number is a third method of forming a group of two or more subcodes are combined into a single code. Suppose we make the code numbers into 5 groups, with details first 3 numbers to show an association with the cost structure of the organization, and the remaining 2 digits to indicate the type of expense. This provision
bagian.Produksi 210Bagian.Pulp 211Bagian.Kertas 212
code of accounts in accordance with accounting systems. Thus the meaning of the position of the numbers in the code looks like in the expense accountDepartment Directors Part Type Cost Center accountability In the picture above shows that the number at position 1 to 3 in the code to mean responsibility center, detailed further below. Position 1: Study Directors Position 2: Qualification DepartmentPosition 3: Qualification of Directors 100 200 Production Director Marketing Director Finance Director 300 400bagian.Teknik 220Bagian.Listrik and Water 222
In the example here was determined 5 numbers. Well, the first 3 numbers are known in the organizational hierarchy picture above. From the picture it appears that the electricity and water have responsibility center 222. The position number to 1 indicates that the electrical and water are under production director has the code 200. Position numbers into 2 shows that the electricity and water are under dep.teknik that has a code 22. The position number 3 shows the code section to electricity & water. 4 and 5 position is the position indicates the fee type. Examples of types of costs: 01. Cost of raw materials 02. Auxiliary material costs 03. Fuel cost 04. Cost of spare parts 05. Wage costs wage costs incurred by the electricity and water 22 205 coded as in the example above. The fourth method is a decimal digit code which provides for the classification of the group to a maximum of 10 sub groups and sub-groups divided into a maximum of 10 groups were smaller than the group. The code is the code to five sequential numbers preceded by the letter. Of all the coding, only the third code that can explain accounting clearly. CONCLUSIONFrom the article above it can be concluded that the efficiency of the cost to implement the accounting system pertanggungjawaan good also. This can be achieved through the establishment of a clear organizational structure and a clear determination of responsibility as well. Besides the necessary preparation for a budget that is more mature then look for deviations. Both are controllable and uncontrollable variance variance. Preparation of estimate code also needs to be done.
Conception with the conception of the preparation of the report budet. Since the implementation of the report is essentially an extension of the budget. Because of this reporting system as well as a budget system that has a hierarchical structure. Please report hierarchy bottom up.
From the very bottom of the managers report to top managers. They report to their superiors. Thus forming a pyramidal report. The report given to the resident manager shows a report made up less. Hierarchical system shows that the total cost of each department / section which is under a manager would be a single post on the reporting line of the implementation of the manager on the next higher level. PREDICTION CODE The code estimates the accounting data to meet various goals. Which uniquely identifies the accounting data, summarize the data, classify the accounts or transactions and convey a particular meaning in a transaction. In processing accounting data, the code used to indicate to the classification of what a transaction account or grouped. Giving an account code by Mulyadi, Accounting Systems, there are five methods. The first method is a numerical code alphabet. In this coding method ledger accounts coded sequence of numbers or letters. For example, the code for the Cash and Bank 1, code 2 for Investment meantime, and so on until the code-Profit and Loss. The second method is the number of blocks. The provision of this code in the general ledger accounts are grouped into several groups and each group is provided a block of numbers in sequence to give the code. For example, general ledger accounts are classified into groups and each group is provided a block of numbers in sequence as follows: 1-24 is the current assets, the 25-39 is a long term investment and so on.The code number is a third method of forming a group of two or more subcodes are combined into a single code. Suppose we make the code numbers into 5 groups, with details first 3 numbers to show an association with the cost structure of the organization, and the remaining 2 digits to indicate the type of expense. This provision
bagian.Produksi 210Bagian.Pulp 211Bagian.Kertas 212
code of accounts in accordance with accounting systems. Thus the meaning of the position of the numbers in the code looks like in the expense accountDepartment Directors Part Type Cost Center accountability In the picture above shows that the number at position 1 to 3 in the code to mean responsibility center, detailed further below. Position 1: Study Directors Position 2: Qualification DepartmentPosition 3: Qualification of Directors 100 200 Production Director Marketing Director Finance Director 300 400bagian.Teknik 220Bagian.Listrik and Water 222
In the example here was determined 5 numbers. Well, the first 3 numbers are known in the organizational hierarchy picture above. From the picture it appears that the electricity and water have responsibility center 222. The position number to 1 indicates that the electrical and water are under production director has the code 200. Position numbers into 2 shows that the electricity and water are under dep.teknik that has a code 22. The position number 3 shows the code section to electricity & water. 4 and 5 position is the position indicates the fee type. Examples of types of costs: 01. Cost of raw materials 02. Auxiliary material costs 03. Fuel cost 04. Cost of spare parts 05. Wage costs wage costs incurred by the electricity and water 22 205 coded as in the example above. The fourth method is a decimal digit code which provides for the classification of the group to a maximum of 10 sub groups and sub-groups divided into a maximum of 10 groups were smaller than the group. The code is the code to five sequential numbers preceded by the letter. Of all the coding, only the third code that can explain accounting clearly. CONCLUSIONFrom the article above it can be concluded that the efficiency of the cost to implement the accounting system pertanggungjawaan good also. This can be achieved through the establishment of a clear organizational structure and a clear determination of responsibility as well. Besides the necessary preparation for a budget that is more mature then look for deviations. Both are controllable and uncontrollable variance variance. Preparation of estimate code also needs to be done.
Accountability report describes the deviation
Accountability report describes the deviation
the opportunity now, we will discuss the article with the title supervisory accounting cost efficiency
REPORTING RESPONSIBILITIES, Mulyadi explained that accountability reporting preparation procedure is as follows: Each responsibility center each period (month / quarter) prepared a report on the costs incurred and the responsibility of the department or subdivision. The costs reported by each responsibility center is the cost actually happened (actual cost). Later reports on the costs sesungguhya this happens, submitted to the authors of the report overall company (usually the department / staff controller / accounting section). Section preparation of the company as a whole (controller / accounting section) is to process data derived from reports each responsibility center. Section preparation of the company set up (controller / supervisor / accounting section) comparing the available budget and the cost of that actually happened. Finally, the controller or supervisor intern sent a report to the accountability of each responsibility center are assessed and the supervisor of the center pertanggungajawaban. In practice internal watchdog does not ship accountability reports actually happened, only the staff of the accounting / controller. Reporting responsibility relates to reporting the results achieved by a manager in a period. This is reflected in the statement of account or report the cost of implementation (performance report).
Accountability report describes the deviation between actual and budget associated management responsible for the deviation. Therefore clearly illustrated in this report the actual costs incurred and the budgeted costs. Both the costs incurred in cost centers, profit centers and investment centers and income that occur at a profit center can be reported to the person or group of people responsible for him. However, because of the income as mentioned upfront can didentifikasikan to who was responsible for acquiring, then the accounting accountability reporting only covers the cost of the centers of accountability. So as the costs of raw materials, auxiliary materials, building repairs, electricity, building maintenance, depreciation can be allocated to the liability centers who enjoy or use fee. Thus the direct supervision of the centers of accountability.
Cost is not the same as income. The cost of the part taken by the concerned heads. For example, for the production foreman who does not have an influence on the purchase of production machinery, the cost of these machines is the cost penyusustan uncontrolled (uncontrollable cost) by it. Cost of control is a cost that can be influenced by a manager through the implementation of its delegated authority. The opposite is the cost of control. These charges are beyond the limits of responsibility of a manager. Therefore he has no power to influence or control. Later in the report it contains pertanggugjawaban difference between actual and financial costs. It is called the variance or the difference between the budget and realized the need to investigate the causes. There is a difference in adverse budget, there is a difference favorable budget. Difference detrimental if actual cost is greater than the budget. Conversely, if the actual cost is less than the budget means that management can save the cost of which should have been issued. Eksepsion conception needs to be applied by management in analyzing this variance. Statements made by the accounting pertangunjwabaan to be submitted to the manager who bertangungjwab the expenditure of these costs. As if the report says: "It is you know your realization and irregularities of this month during which becomes your responsibility."
the opportunity now, we will discuss the article with the title supervisory accounting cost efficiency
REPORTING RESPONSIBILITIES, Mulyadi explained that accountability reporting preparation procedure is as follows: Each responsibility center each period (month / quarter) prepared a report on the costs incurred and the responsibility of the department or subdivision. The costs reported by each responsibility center is the cost actually happened (actual cost). Later reports on the costs sesungguhya this happens, submitted to the authors of the report overall company (usually the department / staff controller / accounting section). Section preparation of the company as a whole (controller / accounting section) is to process data derived from reports each responsibility center. Section preparation of the company set up (controller / supervisor / accounting section) comparing the available budget and the cost of that actually happened. Finally, the controller or supervisor intern sent a report to the accountability of each responsibility center are assessed and the supervisor of the center pertanggungajawaban. In practice internal watchdog does not ship accountability reports actually happened, only the staff of the accounting / controller. Reporting responsibility relates to reporting the results achieved by a manager in a period. This is reflected in the statement of account or report the cost of implementation (performance report).
Accountability report describes the deviation between actual and budget associated management responsible for the deviation. Therefore clearly illustrated in this report the actual costs incurred and the budgeted costs. Both the costs incurred in cost centers, profit centers and investment centers and income that occur at a profit center can be reported to the person or group of people responsible for him. However, because of the income as mentioned upfront can didentifikasikan to who was responsible for acquiring, then the accounting accountability reporting only covers the cost of the centers of accountability. So as the costs of raw materials, auxiliary materials, building repairs, electricity, building maintenance, depreciation can be allocated to the liability centers who enjoy or use fee. Thus the direct supervision of the centers of accountability.
Cost is not the same as income. The cost of the part taken by the concerned heads. For example, for the production foreman who does not have an influence on the purchase of production machinery, the cost of these machines is the cost penyusustan uncontrolled (uncontrollable cost) by it. Cost of control is a cost that can be influenced by a manager through the implementation of its delegated authority. The opposite is the cost of control. These charges are beyond the limits of responsibility of a manager. Therefore he has no power to influence or control. Later in the report it contains pertanggugjawaban difference between actual and financial costs. It is called the variance or the difference between the budget and realized the need to investigate the causes. There is a difference in adverse budget, there is a difference favorable budget. Difference detrimental if actual cost is greater than the budget. Conversely, if the actual cost is less than the budget means that management can save the cost of which should have been issued. Eksepsion conception needs to be applied by management in analyzing this variance. Statements made by the accounting pertangunjwabaan to be submitted to the manager who bertangungjwab the expenditure of these costs. As if the report says: "It is you know your realization and irregularities of this month during which becomes your responsibility."
Translation of Responsibility for Accounting Purposes
Translation of Responsibility for Accounting Purposes
Regarding the current accounting articles we will discuss about the translation of the responsibility for accounting need.
Efficiency Cost Accounting Oversight Through Accountability -
Not only managers have the obligation to achieve a particular result can be achieved when the employee was assigned the task of clear criteria. Similarly, the obligation to report to his boss will run smoothly when it is clearly defined to whom he had to report. For that it is necessary to clear organizational structure, accompanied by a job description of each employee explicitly and clearly anyway. TRANSLATION OF LIABILITY for accounting purposes to monitor expenses, determination of responsibility is not enough. It should be further elaborated in a container called a budget. So the budget is a reflection of translation responsibility. Budget is a manifestation of a series of formal objectives set in the value of money. In other words, a budget is a description of the objectives to be achieved are the days will come forth in the form of value for money. The company made the budget in order to be implemented, rather than vice versa. Feels burdensome. Hence the need for an organizational climate that encourages managers to implement the budget. Senior managers should set an example by tying himself to achieve budget targets. For that he should give enough time in the budget preparation process. Budget preparation process requires cooperation between the neat one with the other. For example, the wisdom of marketing to increase sales, to be supported by the production department to prepare raw materials, labor costs and factory overhead costs are planned.
Besides the overall budget of an undertaking made from smaller budget hierarchy, each is a financial plan of the division, department, section or other unit of the organizational structure. From sisni appears that in the preparation of the budget should pay attention to the management hierarchy.
Regarding the current accounting articles we will discuss about the translation of the responsibility for accounting need.
Efficiency Cost Accounting Oversight Through Accountability -
Not only managers have the obligation to achieve a particular result can be achieved when the employee was assigned the task of clear criteria. Similarly, the obligation to report to his boss will run smoothly when it is clearly defined to whom he had to report. For that it is necessary to clear organizational structure, accompanied by a job description of each employee explicitly and clearly anyway. TRANSLATION OF LIABILITY for accounting purposes to monitor expenses, determination of responsibility is not enough. It should be further elaborated in a container called a budget. So the budget is a reflection of translation responsibility. Budget is a manifestation of a series of formal objectives set in the value of money. In other words, a budget is a description of the objectives to be achieved are the days will come forth in the form of value for money. The company made the budget in order to be implemented, rather than vice versa. Feels burdensome. Hence the need for an organizational climate that encourages managers to implement the budget. Senior managers should set an example by tying himself to achieve budget targets. For that he should give enough time in the budget preparation process. Budget preparation process requires cooperation between the neat one with the other. For example, the wisdom of marketing to increase sales, to be supported by the production department to prepare raw materials, labor costs and factory overhead costs are planned.
Besides the overall budget of an undertaking made from smaller budget hierarchy, each is a financial plan of the division, department, section or other unit of the organizational structure. From sisni appears that in the preparation of the budget should pay attention to the management hierarchy.
Controllable Costs And Can not Be Controlled
Controllable Costs And Can not Be Controlled
Income and expense may be reported to the person responsible for him. However, since income can be identified with who is responsible for acquiring them, then include only accounting reporting costs that occur in the centers of responsibility. While the central issue of accountability in terms of profits, investment earnings are not discussed in this article.
Cost Reduction Through Accounting Oversight accountability
Efficiency Cost Accounting Oversight Through Accountability -
Unlike income. The costs in the areas of accountability are not always as a result of decisions taken by the heads of the relevant section. For example: the foreman of the production that has no influence on the purchase of production machinery, then the depreciation cost is not the cost of the machine can be controlled (uncontrollable cost). But for the same foreman, the use of raw materials, direct labor costs is the cost of control (controllable cost). Cost of control is a cost that can be influenced by a manager through the implementation of its delegated authority. Guidelines for determining whether a fee can be charged as a responsible person under "Report of Committee on Cost Concept and Standard" is the first: If someone has the authority both in the acquisition and use of services, then he should be burdened with the cost of those services. Second, if a person can significantly affect the amount of certain expenses through his own actions, he can be saddled with the cost of proficiency level. Third, While one can not significantly affect the amount of certain expenses through his own actions, he may also be charged if the management that he wants attention, so that he can make people responsible influence. Someone obviously can affect the amount of an expense if it has the authority to obtain and use the services. For example: marketing managers who have the authority to decide on the media campaign and the amount of the costs, it is clear that she is responsible for the costs.
Above criteria is about cost control. What about the cost of control. These charges are beyond the limits of responsibility of a manager. Thus he had no power to influence or control. Eg; financial managers can not be held to explain the increase in marketing costs in an area. It is the authority of the marketing manager in the company to increase sales turnover. And there are many other examples. Importantly manager job description has a clear and unequivocal about its jurisdiction.
Income and expense may be reported to the person responsible for him. However, since income can be identified with who is responsible for acquiring them, then include only accounting reporting costs that occur in the centers of responsibility. While the central issue of accountability in terms of profits, investment earnings are not discussed in this article.
Cost Reduction Through Accounting Oversight accountability
Efficiency Cost Accounting Oversight Through Accountability -
Unlike income. The costs in the areas of accountability are not always as a result of decisions taken by the heads of the relevant section. For example: the foreman of the production that has no influence on the purchase of production machinery, then the depreciation cost is not the cost of the machine can be controlled (uncontrollable cost). But for the same foreman, the use of raw materials, direct labor costs is the cost of control (controllable cost). Cost of control is a cost that can be influenced by a manager through the implementation of its delegated authority. Guidelines for determining whether a fee can be charged as a responsible person under "Report of Committee on Cost Concept and Standard" is the first: If someone has the authority both in the acquisition and use of services, then he should be burdened with the cost of those services. Second, if a person can significantly affect the amount of certain expenses through his own actions, he can be saddled with the cost of proficiency level. Third, While one can not significantly affect the amount of certain expenses through his own actions, he may also be charged if the management that he wants attention, so that he can make people responsible influence. Someone obviously can affect the amount of an expense if it has the authority to obtain and use the services. For example: marketing managers who have the authority to decide on the media campaign and the amount of the costs, it is clear that she is responsible for the costs.
Above criteria is about cost control. What about the cost of control. These charges are beyond the limits of responsibility of a manager. Thus he had no power to influence or control. Eg; financial managers can not be held to explain the increase in marketing costs in an area. It is the authority of the marketing manager in the company to increase sales turnover. And there are many other examples. Importantly manager job description has a clear and unequivocal about its jurisdiction.
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.
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.
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.
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.
Cost Reduction Through Accounting Oversight accountability
Cost Reduction Through Accounting Oversight accountability
Artike accounting now that we are language about cost efficiency and responsibility, one of the important management objective is to achieve their best efficiency. Efficiency does need to be encouraged. Moreover, in the face of the economic situation that completely.
Artike accounting now that we are language about cost efficiency and responsibility, one of the important management objective is to achieve their best efficiency. Efficiency does need to be encouraged. Moreover, in the face of the economic situation that completely.
difficult as it is now. Movement efficiency is an alternative that could be implemented for the company to survive. Widely business efficiency can be defined by looking at the ability to achieve the results of an expenditure or use of certain funds. An operation said to be the most efficient when it is obtained with minimal resource usage. Efficiency effort involving a wide area. There is a time efficiency, the efficiency of funds, cost efficiency is a type of efficiency that need to be activated in all organizational units of the company. Well, cost efficiency is what we need to talk this time. Expenses related to the cost efficiency costs in a given period. Is spending it really efficient?. If not efficiently who is responsible?. And why can the cost of inefficiency?. The existence of accounting will assist managers in monitoring expenses to the extent that occurred in the center of responsibility under its authority. ACCOUNTABILITY ACCOUNTING general accounting can be regarded as a system that includes planning, measurement and evaluation of informatics or accounting reports within an organization consisting of some of the responsibility. Each responsibility center headed by a manager who is responsible for the activities of the lead. (Siegel & Marconi, 1989: 96).
While Mulyadi, (2001: 169) explains that one of the implementation of accounting is to control costs, by means of classifying, recording, summarizing, and linking directly to the officer or the person responsible for the cost of which is controlled by it.
With this accounting, classification and reporting of costs made to all levels of management only burdened with costs that are under its control or under its responsibility. Thus, costs can be controlled and monitored efficiently.
In the control of costs, expenses and revenues are classified according to the responsibility center, cost and revenue reported should also be compared with the budget that has been set in advance. Thus accounting to allow the operation of a system with a good budget.
Advantages pertagunggujawaban accounting system besides the two points above, there are again some point following namely:. assist management in controlling the view divergence between the realization of the budget set, can be used as a planning tool to determine the criteria for assessment of achievement of certain business units.
Besides, it can be used as an important step guidelines that must be made by the company in order to achieve the company's goals. Can be used as a benchmark in performance assessment framework (performance) parts in the company, because the top management periodically receive reports of any level of management accountability, top managers can assess the performance of any part of the visible set for each part of the responsibility .
Such accounting article we discussed this, we will continue to other accounting article, entitled Costs can be controlled and can not be controlled.
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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).
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