
Accounting is the measurement, description, or the provision of certainty
of information that will help managers, investors, tax authorities
and other decision makers to make resource allocation decisions in
within companies, organizations, and government agencies. Accounting is
art of measuring, communicating and interpreting the events
finance. Broadly, accounting is also known as the "language of business". [1]
Accounting aims to prepare an accurate financial reports
to be used by managers, policy makers, and the
Other stakeholders, such as shareholders, creditors, or owners.
Recording daily involved in this process is known as
bookkeeping. Financial accounting is a branch of accounting which
financial information on a business note, classified, summarized,
interpreted, and communicated. Auditing, a scientific discipline that
related but still separate from the accounting, is a process where
independent inspectors check an organization's financial statements for
provide an opinion or opinions - a reasonable but not guaranteed
Absolutely - about the fairness and compliance with principles
generally acceptable accounting.
Accounting practitioners known as accountants. Certified accountant
have a certain degree different in each country. Examples are
Chartered Accountant (FCA, CA or ACA), Chartered Certified Accountant
(ACCA or FCCA), Management Accountant (ACMA, FCMA or AICWA),
Certified Public Accountant (CPA) and Certified General Accountant (CGA).
In Indonesia, a certified public accountant is a CPA Indonesia
(formerly: BAP or Certified Public Accountant)
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