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 comes from a foreign word which means when translated into Indonesian is count or account . Accounting is used in almost all business activities all over the world to take a decision that is referred to as the language of business .
The main function of accounting is the financial information of an organization . Of accounting reports we could see a depressing financial position of the organization and the changes that occur in it . Accounting made qualitatively measured in money . Financial information is needed especially by the manager / management to help make the decision an organization
Basically the accounting process will make the output of the income statement , statement of changes in capital , and the balance sheet of a company or other organization . In an accounting report must include the company name , report name , and date of preparation of the report period or to facilitate other people understand it . Reports can be periodical and there is also a certain time
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