DEFINITION AND HISTORY OF ACCOUNTING

Accounting definition proposed by the American Institute of Certified Public Accounts ( AICPA ) that " Accounting is an art of recording , classification and pengikhtisaran in meaningful ways and expressed in terms of money , all transactions and events that are at least of little financial and then interpret means " . While the American Accounting Association declared accounting as " the process of collecting , identifying and recording as well as pengikhtisaran of financial data and report it to the party using it , then interprets for economic decision-making " .

From the above definition can be deduced is :

1 . A process , meaning of raw data into information that is ready for use .

2 . It poses a variety of activities, namely collecting , identifying , recording , and pengikhtisaran of financial data .

3 . Been summarized financial data merupakan financial information presented to the user who will then be interpreted for the benefit of economic decision making .

Developments of Accounting Bookkeeping System Couple At first, the recording of commercial transactions conducted in a simple way, which is recorded on stone, bark, and so on. The oldest records have been found to date is stored, which is derived from Babylon in 3600 BC. Similar findings were also obtained in Egypt and ancient Yonani.

The forms of the basic accounting equation can be described as follows:

* Assets = Liabilities + Equity

* Debt = Assets - Capital

* Capital = Assets - Liabilities

For a more complex, the basic accounting equation can also be formulated as follows:

* Assets + Expenses = Liabilities + Equity + Revenue

Accounting fields divided into two public accounting and internal accounting. 3 divided public accounting: examination of financial statements (auditing), tax accounting, management accounting. While the internal accounting divided 5: public accountants, cost accountants, peranggaran, designing information systems, internal audit.

In the accounting literature, accounting job descriptions are often simplified into two groups called financial accounting and management. Financial accounting is accounting that aims to produce financial statements for external interests. Management accounting is accounting that aims to generate information for the benefit of the Management.

10 questions

1. Accountancy One definition put forward by ...

a. American Institute of Certified Public Accounts (AICPA)

b. accounting expert

c. Ir. Sukarno

d. Megawati

2. Initially recording trade transactions carried out by means of a simple note on the ...

a. paper

b. Stone, bark and so on

c. sand

d. foliage

3. In which year was the oldest records have been found at this time and still kept coming from Babylonian ...

a. 1000 BC

b. 2000 BC

c. 3600 BC

d. 100 BC

4. Complexity of the basic accounting equation can be formulated as follows ...

a. Assets = debt + capital

b. Debt = assets - capital

c. Capital = assets - debt

d. Assets + Expenses = Liabilities + Equity + Revenue

5. Areas divided into two accounting ... accounting and accounting ...

a. Public and internal

b. Money and capital

c. Cost and cash

d. profit and loss

6. Examination of financial statements (auditing) including areas of accounting ...

a. internal

b. public

c. cost

d. capital

7. Accountant general, costs and internal audit including areas of accounting ...

a. public

b. profit and loss

c. internal

d. stock

8. Within the accounting literature, accounting job descriptions are often simplified into two groups ...

a. Cost accounting and capital

b. Accounting profit and loss

c. Accounting for cash and stock

d. Financial accounting and management accounting

9. Accountancy which aims to produce financial statements for external interests called ...

a. financial accounting

b. management accounting

c. public accounting

d. internal accounting

10. Accounting aims to generate information for the benefit of the Management called ...

a. internal accounting

b. management accounting

c. financial accounting

d. public accounting