Each Company / Entity would require a thorough financial statements reflecting financial data during the operation of the company. Accounting data is very useful for the owner and manager of the company so as to monitor and evaluate the running of the company. With the financial / accounting is accurate, the manager / owner can also prevent companies from in-efficiency and detect if there kejanggalan.Akuntansi Company 2.0 is a simple yet effective tools for your company.
Simple Bookkeeping Accounting Features:
- Link Table
- Backup and Restore Database
- Compact and repair database
- Office link (Export to Office)
- Using a network program
Facilities:
- Process and Report
- Ledger
- Trial Balance
- Profit / Loss
- Balance
The serial number for activation on one computer 1x.
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Software created with Visual Basic Application and Database Microsoft Access
In conducting Simple Bookkeeping Accounting Software 2.0 requires Windows XP / Vista / Windows 7 and Microsoft Access 2003/2007
news about international accounting
news about international accounting
Entering the 21st century, the fate of a nation is determined by the forces of global competition. In a world like this, decisions operating, investing and financing funding colored by international implications. With so many decisions derived from accounting data, knowledge of international accounting issues is very important to obtain the proper interpretation and understanding in international business communication. In other words, the current accounting period has grown in maturity stage becomes an integral aspect of global business and finance.
The accounting function is so important in business life and finance, suggests that accounting in the business community / international perform service functions. Accounting must be responsive to the changing needs of society and must reflect the conditions of cultural, economic, legal, social and political environment of the communities in which it operates. Thus accounting should be fixed in a useful position technically and socially.
History of accounting and accountants, showed changes continuously, a process that seems passable accounting consistently. At one time, more like a system of accounting records for certain banking services and for tax collection plan. Then came the double-entry bookkeeping to meet the needs of the trading business. Industrialization and the division of labor allow for analysis of the behavior of costs and the accounting
managerial. Stimulate the emergence of modern enterprise financial reporting and periodic auditing. Some time ago, accounting for its ability to attract the attention of the public through the accounting and human resource measurement, reporting and audit of the social responsibility of various organizations. Currently accounting operates among others in the behavior, public sector and international. Accounting provides information to the capital markets capital markets, both domestically and internationally. Accounting has expanded into the area of management consulting and involving the greater portion of information technology in the systems and procedures. Accounting thereby clearly responsive to environmental stimuli.
According to Choi and Muller (1998: 1) That there are three main driving forces of international accounting into the growing international dimension, namely (1) environmental factors, (2) internationalization of the discipline of accounting, and (3) Internationalization of the accounting profession.
All three of these factors in the course / development accounting plays an important role and determine the direction of accounting theory for years and decades many experts devote energy and mind to develop accounting theory and it has failed and it led to the evolution of "theorizing" to " Conceptualizing ".
This paper will discuss about the development of international accounting standards and to build an international accounting structure where it is greatly influenced by environmental factors, which are intended to help those who want to build a global control system for limiting the activities of multinational corporations.
Entering the 21st century, the fate of a nation is determined by the forces of global competition. In a world like this, decisions operating, investing and financing funding colored by international implications. With so many decisions derived from accounting data, knowledge of international accounting issues is very important to obtain the proper interpretation and understanding in international business communication. In other words, the current accounting period has grown in maturity stage becomes an integral aspect of global business and finance.
The accounting function is so important in business life and finance, suggests that accounting in the business community / international perform service functions. Accounting must be responsive to the changing needs of society and must reflect the conditions of cultural, economic, legal, social and political environment of the communities in which it operates. Thus accounting should be fixed in a useful position technically and socially.
History of accounting and accountants, showed changes continuously, a process that seems passable accounting consistently. At one time, more like a system of accounting records for certain banking services and for tax collection plan. Then came the double-entry bookkeeping to meet the needs of the trading business. Industrialization and the division of labor allow for analysis of the behavior of costs and the accounting
managerial. Stimulate the emergence of modern enterprise financial reporting and periodic auditing. Some time ago, accounting for its ability to attract the attention of the public through the accounting and human resource measurement, reporting and audit of the social responsibility of various organizations. Currently accounting operates among others in the behavior, public sector and international. Accounting provides information to the capital markets capital markets, both domestically and internationally. Accounting has expanded into the area of management consulting and involving the greater portion of information technology in the systems and procedures. Accounting thereby clearly responsive to environmental stimuli.
According to Choi and Muller (1998: 1) That there are three main driving forces of international accounting into the growing international dimension, namely (1) environmental factors, (2) internationalization of the discipline of accounting, and (3) Internationalization of the accounting profession.
All three of these factors in the course / development accounting plays an important role and determine the direction of accounting theory for years and decades many experts devote energy and mind to develop accounting theory and it has failed and it led to the evolution of "theorizing" to " Conceptualizing ".
This paper will discuss about the development of international accounting standards and to build an international accounting structure where it is greatly influenced by environmental factors, which are intended to help those who want to build a global control system for limiting the activities of multinational corporations.
Financial Accounting Standards
Financial Accounting Standards
Financial Accounting Standards - Accounting whole system in has major standards that should be used so that the product of accounting financial statements have uniformity in presentation. We know the term Financial Accounting Standards Committee is the result of the formulation of the principal accounting in 1994 replaces Accounting Principles in 1984. Accounting Standards is a compilation of the various standards that exist in the world and has been adapted for use in .
Starting this year the application of Financial Accounting Standards taken based on IFRS (International Financial Reporting Standard) it is that the financial statements will be easy, easy for compilers, auditors and users of financial statements. On GAAP-IFRS, SAK ETAP set by the Financial Accounting Standards Board Accounting Association of . SFAS issued by the Council of Sharia Islamic Accounting sedangkanSAP by the Government Accounting Standards Committee.
In this paper I will describe the existing GAAP under IFRS such as:
GAAP-IFRS
GAAP-IFRS will be implemented in full in the year. While this is still in the process of convergence. This process through the adoption phase in 2008-2010 later this year entering the final stages of preparation before the implementation stage in the year. At SFAS shall apply to entities with public accountability such as issuers, listed companies, banking, insurance, and state. The aim of FRS is to provide relevant information to users of financial statements.
Then why adopt IFRS?
to adopt IFRS because is part of the IFAC which certainly must comply with SMO (Statement Membership Obligation) which makes the accounting standard IFRS. In addition IFRS convergence is agreement between the government of as members of the G20 Forum. At a meeting of G20 leaders in the Washington, DC, on 15 November 2008 found the results: "Strengthening Transparency and Accountability" which later on 2 April 2009 at the London meeting resulted in an agreement for: Strengthening Financial Supervision and Regulation "to call on the accounting standard setters to work urgently with supervisors and regulators to improve standards on valuation and provisioning and Achieve a single set of high-quality global accounting standards. "
BENEFITS IFRS
The benefits of the application of IFRS as follows:
Improving the comparability of financial statements
Providing quality information on the International Capital Market
International capital flows eliminate bottlenecks by reducing differences in financial reporting requirements
Reduce the cost of financial reporting costs for multinational corporations and financial analysis for analysts
Improving the quality of financial reporting towards best practice
So although had to adjust financial standards with IFRS, but it will make it easier for financial reporting aka tone despite the changes in the financial statements themselves that are menyuluruh.
Character IFRS
IFRS uses "Base Principles" are:
More emphasis on interpretation and application of the standard, which should focus on the application of the principle spirit
The Standard requires an assessment of the substance of the transaction and assess whether the accounting presentation reflects the economic reality
Requires professional judgment in the application of accounting standards.
IFRS also used in the assessment of fair value, if there is no active market value should make an assessment yourself or use the services of appraisers. In addition IFRS requires disclosure (disclosure) is a much better quantitatively and qualitatively.
That's a little explanation of the Financial Accounting Standards may be useful. Read also set Journal of Accounting I have written before.
Financial Accounting Standards - Accounting whole system in has major standards that should be used so that the product of accounting financial statements have uniformity in presentation. We know the term Financial Accounting Standards Committee is the result of the formulation of the principal accounting in 1994 replaces Accounting Principles in 1984. Accounting Standards is a compilation of the various standards that exist in the world and has been adapted for use in .
Starting this year the application of Financial Accounting Standards taken based on IFRS (International Financial Reporting Standard) it is that the financial statements will be easy, easy for compilers, auditors and users of financial statements. On GAAP-IFRS, SAK ETAP set by the Financial Accounting Standards Board Accounting Association of . SFAS issued by the Council of Sharia Islamic Accounting sedangkanSAP by the Government Accounting Standards Committee.
In this paper I will describe the existing GAAP under IFRS such as:
GAAP-IFRS
GAAP-IFRS will be implemented in full in the year. While this is still in the process of convergence. This process through the adoption phase in 2008-2010 later this year entering the final stages of preparation before the implementation stage in the year. At SFAS shall apply to entities with public accountability such as issuers, listed companies, banking, insurance, and state. The aim of FRS is to provide relevant information to users of financial statements.
Then why adopt IFRS?
to adopt IFRS because is part of the IFAC which certainly must comply with SMO (Statement Membership Obligation) which makes the accounting standard IFRS. In addition IFRS convergence is agreement between the government of as members of the G20 Forum. At a meeting of G20 leaders in the Washington, DC, on 15 November 2008 found the results: "Strengthening Transparency and Accountability" which later on 2 April 2009 at the London meeting resulted in an agreement for: Strengthening Financial Supervision and Regulation "to call on the accounting standard setters to work urgently with supervisors and regulators to improve standards on valuation and provisioning and Achieve a single set of high-quality global accounting standards. "
BENEFITS IFRS
The benefits of the application of IFRS as follows:
Improving the comparability of financial statements
Providing quality information on the International Capital Market
International capital flows eliminate bottlenecks by reducing differences in financial reporting requirements
Reduce the cost of financial reporting costs for multinational corporations and financial analysis for analysts
Improving the quality of financial reporting towards best practice
So although had to adjust financial standards with IFRS, but it will make it easier for financial reporting aka tone despite the changes in the financial statements themselves that are menyuluruh.
Character IFRS
IFRS uses "Base Principles" are:
More emphasis on interpretation and application of the standard, which should focus on the application of the principle spirit
The Standard requires an assessment of the substance of the transaction and assess whether the accounting presentation reflects the economic reality
Requires professional judgment in the application of accounting standards.
IFRS also used in the assessment of fair value, if there is no active market value should make an assessment yourself or use the services of appraisers. In addition IFRS requires disclosure (disclosure) is a much better quantitatively and qualitatively.
That's a little explanation of the Financial Accounting Standards may be useful. Read also set Journal of Accounting I have written before.
Islamic Accounting Field New Study
Islamic Accounting Field New Study
INTRODUCTION
Along with an increased sense of religiosity (religious) Muslim communities run Islamic sharia in social-economic development, more and more institutions that run Islamic business operations and its business based on sharia principles. To manage these Islamic institutions needed pencatata transactions and financial reporting. Accounting and financial reporting with certain characteristics in accordance with sharia. Recording and reporting of financial transactions are applied to the Islamic business institutions is then developed into Islamic accounting. Islamic accounting (accounting shari'a) according to Karim (1990) is a new field in the study of accounting that was developed based on the values, ethics and Islamic law, is therefore also known as accounting Islam (Islamic Accounting).
INTRODUCTION
Along with an increased sense of religiosity (religious) Muslim communities run Islamic sharia in social-economic development, more and more institutions that run Islamic business operations and its business based on sharia principles. To manage these Islamic institutions needed pencatata transactions and financial reporting. Accounting and financial reporting with certain characteristics in accordance with sharia. Recording and reporting of financial transactions are applied to the Islamic business institutions is then developed into Islamic accounting. Islamic accounting (accounting shari'a) according to Karim (1990) is a new field in the study of accounting that was developed based on the values, ethics and Islamic law, is therefore also known as accounting Islam (Islamic Accounting).
The development of accounting as one of the branches of the social sciences has undergone a fundamental shift in values and meaning, especially regarding the theoretical framework underlying dituntur keep pace with changes in society. Karim (1990:3) argues that during this construction is used as the basis of accounting theory was born out of the context of culture and ideology.
Such is the case with a conventional construction accounting accounting Islam (shari'a) is born of cultural values and teachings of Islam practiced in the Islamic socio-economic life (Hammed: 1997). Islamic accounting can be seen as a social construction of Islamic society to implement Islamic economics in economic activity. Islamic Finance is a sub-system of the economic system and Islamic finance, is used as an instrument supporting the implementation of Islamic values in the realm of accounting, its main function is as a management tool to provide information to internal and external organizations (Hasyshi: 1986; Baydoun and Willet, 2000 and Harahap, 2001).
Motivation accounting experts and academics, especially from among the Muslims in order to assess and develop Islamic accounting is increasing. After learning some researchers (Gray, 1988; Perera, 1989; Hamid et al., 1993; Baydoun and Willet, 1994) that examined the relationship between culture, religion and accounting, stating that the culture in general and Islam in particular affect the accounting forms . As stated by Gaffikin and Triyuwono (1996) accounting is a reflection of a reality that is ideally constructed and practiced based on the values and ethics. The values and ethics of the Muslims is Islamic, then the best alternative is to use the development of Islamic accounting in accordance with Islamic thought. To understand Islamic accounting sense, can refer to the definition of Islamic accounting proposed by Hameed (2003), namely:
Departure from accounting definitions above, Islamic accounting in the narrow sense can be defined as follows: "Islamic Finance is a process, methods, and techniques of recording, classifying, pengikhtisaran transactions and events that are financial in the form of units of money, to identify, measure, and communicate information an economic entity whose management business based sharia, to be used as a take economic decisions and choose the alternative-action alternative for the users ". The development of accounting as one of the branches of the social sciences has undergone a fundamental shift in values that are required to follow the changes that occur in people's lives. Thurs (1990:3) argues that during this construction is used as the basis of accounting theory was born out of the context of culture and ideology.
Such is the case with a conventional construction accounting accounting Islam (shari'a) is born of cultural values and teachings of Islam practiced in the social-economic life (Hameed, 1997). Therefore Islamic accounting can be seen as a social construction of Islamic society to implement Islamic economic practices in social-economic development.
explanation of cloud accounting
This paper mainly I created for fellow faculty colleagues and students. I saw the potential for increased productivity in the presence of a popular technology called cloud or cloud computing Accounting. Simple explanation, "cloud" or "cloud" is a server on the Internet that holds our data. Because of its location on the Internet, you can access it from anywhere, via computer or smart phone connected to the Internet.
How easy installation. You just visit the Dropbox website, do the registration (sign-up), download the application, and go to (sign) ... completed. Once the process is complete, your hard disk will create a new folder called "Dropbox".
All files or subfolders that you place in the Dropbox folder will automatically terunggah to the server, as soon as you connect to the Internet. If you type text or prepare a presentation on a computer that is connected to the Internet, the changes you made each time the file is saved, it will directly disenkronisasi to the one in the server.
All files and folders in the first set to private, which means only you can access it. Setting private match if you want to use Dropbox to be a backup (backup) data.
But more than that, you can also share files or folders with a move to folder "Public". From Windows Explorer, right-click the name of the file / folder you want to share, select Dropbox, Share this folder or Get public link. You can put the link in the e-mail, sending files via e-mail no longer with attachments.
How easy installation. You just visit the Dropbox website, do the registration (sign-up), download the application, and go to (sign) ... completed. Once the process is complete, your hard disk will create a new folder called "Dropbox".
All files or subfolders that you place in the Dropbox folder will automatically terunggah to the server, as soon as you connect to the Internet. If you type text or prepare a presentation on a computer that is connected to the Internet, the changes you made each time the file is saved, it will directly disenkronisasi to the one in the server.
All files and folders in the first set to private, which means only you can access it. Setting private match if you want to use Dropbox to be a backup (backup) data.
But more than that, you can also share files or folders with a move to folder "Public". From Windows Explorer, right-click the name of the file / folder you want to share, select Dropbox, Share this folder or Get public link. You can put the link in the e-mail, sending files via e-mail no longer with attachments.
accounting for dummies
Journal of General
We are two students Binus International School Serpong social majors. Both of us will be talking about none other general journals are part of the lesson grade 11 accounting system.
Is the general journal?
General ledger is the media in the accounting process is the basis for the determination, to the account to which a transaction will be recorded, how the money is used and the money that comes in, as well as a brief description of the transaction.
Journals can be considered as a diary company should continue to be filled by the accountant of the company.
The purpose of making the journal is to record the transaction to be identified, reported and measured so that it can be used as a business decision by the user of the information.
General journal has a wide range of functions as follows:
Recording function, ie the number of transactions recorded detailed without being missed.
Historic function, namely a record of all transactions in the order of time of occurrence.
Function analysis, that analysis was done to determine the name of the account, the amount of money and on which side of the recording done.
Instructive function, which is where the account should be filled in accordance with what was recorded in the journal by menfikuri instructions specified.
Informative function, which is where journals provide information, date, account name, and the amount of money involved in a transaction.
Accounts in the accounting divided into 6 major kelopok the property, debt, equity, revenues, expenses and prive. This large group each having sub group.
Treasure. Included in the account assets are: cash, accounts receivable, all transactions are paid in advance, equipment, land, buildings, building depreciation, equipment, and accumulated depreciation of equipment
Debt. Various kinds of debts such as accounts payable, payroll debt, debt commission, interest payable, and debt notes.
Capital owners.
Revenue. Various kinds of income is sales revenue, service revenue, interest income and commission income
Expenses. A wide range of expenses such as salaries, advertising expenses, interest expenses, insurance expenses, supplies expense, depreciation expense and equipment depreciation expense.
Prive (making money personally to the interests of capital owners, who are not related to the business of the company).
Here is the form of the General Journal
We are two students Binus International School Serpong social majors. Both of us will be talking about none other general journals are part of the lesson grade 11 accounting system.
Is the general journal?
General ledger is the media in the accounting process is the basis for the determination, to the account to which a transaction will be recorded, how the money is used and the money that comes in, as well as a brief description of the transaction.
Journals can be considered as a diary company should continue to be filled by the accountant of the company.
The purpose of making the journal is to record the transaction to be identified, reported and measured so that it can be used as a business decision by the user of the information.
General journal has a wide range of functions as follows:
Recording function, ie the number of transactions recorded detailed without being missed.
Historic function, namely a record of all transactions in the order of time of occurrence.
Function analysis, that analysis was done to determine the name of the account, the amount of money and on which side of the recording done.
Instructive function, which is where the account should be filled in accordance with what was recorded in the journal by menfikuri instructions specified.
Informative function, which is where journals provide information, date, account name, and the amount of money involved in a transaction.
Accounts in the accounting divided into 6 major kelopok the property, debt, equity, revenues, expenses and prive. This large group each having sub group.
Treasure. Included in the account assets are: cash, accounts receivable, all transactions are paid in advance, equipment, land, buildings, building depreciation, equipment, and accumulated depreciation of equipment
Debt. Various kinds of debts such as accounts payable, payroll debt, debt commission, interest payable, and debt notes.
Capital owners.
Revenue. Various kinds of income is sales revenue, service revenue, interest income and commission income
Expenses. A wide range of expenses such as salaries, advertising expenses, interest expenses, insurance expenses, supplies expense, depreciation expense and equipment depreciation expense.
Prive (making money personally to the interests of capital owners, who are not related to the business of the company).
Here is the form of the General Journal
how to make easy accounting forms newest
how to make easy accounting forms newest
how to make easy new journal of accounting, journal of accounting how to
make easy is the latest news and updates on how to make a journal of accounting
easy to read more here 'name =' description how to make
a journal of accounting alumni easy as accounting, usually for the new students
who are taking college accounting majors sometimes confused to make accounting
journals, and for that the-ghe try to give you an understanding of how to
create accounting journal easily and quickly equipped with, here is a tutorial
how to create accounting journal and what you should master before making said
journal, journaling before learning, there are three (3) things that have to be
mastered first: 1. master the format of the balance sheet and income statement
modest alongside.
really understand the contents of the balance sheet and income statement.
if you really prefer to memorize the first and then in logika, please do it.
but if you'd rather understand the logic first and then memorized, please also.
it is up to how, the important two forms of this report can be memorized by
rote. very nice if the form sheet and income statement can you visualize in
your mind. try to keep both formats are always attached to your head. if you
want a bit extreme, keep whatever you see, it seems like a form of balance
sheet and income statement? how to test if you are really able to visualize it
in your mind: take a blank sheet of paper and a pen, create a format income
statement balance sheet and closing her eyes. 2. master the accounting
following equation:
assets = liabilities + owner's equity
the logic behind the accounting equation: assets (also called 'assets') are
assets owned by the company, can be: cash are called cash, receivables or
billings to other parties, inventory, and fixed assets. from which the company
acquires assets? is the sudden collapse of the sky? obviously not. the company
acquired assets of: (a) capital-deposited by the owner of the business (then
called "equity owner"), or (b) debt-"obligation" that one day
must be paid (refunded), or (c) a combination of two other words: on the one
hand the company has assets (wealth), on the other hand the company also has a
debt (liabilities) and capital (owner's equity). this condition will be
continuing in a balanced way from time-to-time. consider again the example
image above balance, on the left (asset) value number 70, in the liabilities
and equity value is also the number 70, the balance (balance). any change in
one element is always offset by changes in other elements.
i will present an example farmat
financial statements (balance sheet, income statement, statement of cash flows
and changes in equity at the next opportunity. 3. ahold debit and credit
procedures below if the logic of the accounting equation above can be
understood, then memorize the discharge procedure and the credit will be easy.
debit and credit procedures are vital nature. a person would not be able to
keep a journal properly if you do not master this procedure. after tigal the
above are well controlled (memorized, can visualize and understand its logic),
then please proceed with learning journaling. what does the diagram above? its
foundation is the accounting equation i mentioned earlier, namely: assets =
liabilities + owner's equity. besides, there are three main elements (assets,
liabilities, and owner's equity), there is also a retained earnings, capital
(shares), dividends, and cost and revenue (note: costs and revenues derived
from the format 'income statement'). these elements are called account
(account). i'll explain more while learning journaling.
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