Accounting is the systematic recording,reporting, and analysis of financial transactionsof business.The person in charge of accounting is known asan accountant.
Widely, Accounting can be defined as follows :Accounting is a service activity. (APBS No.4)According to Ahmad Belkaoui, there areseveral image of that describe the propertiesof accounting, including accounting as alanguage of business because itcommunicates with the other companies.
The Historical Development of AccountingSystematicrecordingsystemIndustrialrevolutionAnglo SaxonAccountingsystem
The Process Accounting ActivitiesAccountingRecordingClassifyingSummarizingFinancialStatements
Accounting Profession“What career opportunities areavailable to you if you graduateof accountancy?”
Government AccountantsAccountants EducatorsPublic Practice ( Certified PublicAccountans/CPA)Corporate Accountant ( Intern)
Corporate Accountant ( Internal)Corporate Accountant (Internal) is an accountant whoworks in an organization unit.Task accountant firms include:a. Preparing accounting systemb. Preparing accounting statements for externalcompaniesc. Budgetingd. Deal with taxes
Public Practice ( Certified PublicAccountans/CPA)CPA is ccountants who work to provide services topeople who need the services of an accountant.Task CPA include:a. Examination of the financial statementsb. Preparation of the accounting systemc. Preparation of financial statements for tax purposesd. Management consulting
Government AccountantsGoverment Accountants is an accountant who worksin government agencies.Task of government accountants, such as:a. Inspection and supervision of the financial flowsb. Perform system design accounting for government
Accountants EducatorsAccountants educators is an accountant whoworks in educational institutions.Task accountant educators, such as :a. Preparing accounting education curriculumb. Teaches accounting at various educationalinstitutionsc. Conduct research for the development of thescience of accounting