I. GENERAL ACCOUNTING


I. a. Uses of Accounting Information

In actual daily life imperceptibly we have used this accounting services. When a mother makes a record of who has purchased goods today, in fact he was doing some accounting techniques. Why keep records? because of the need for information that can be used to determine the action taken. From the record shop today, the mother wanted to know how much money has been released today. For what? to find out what items have been purchased, so it can decide which items still need to be purchased. Pricing information therein can be used as a guide when buying the next month.

In a large company, the information you need so many and varied. For example a company in the production need to know the cost of new products that will be generated. If this information is compared with the cost of long products, then this could be the basis of the decision whether new products should continue.

Large companies responsible to shareholders, the government and the community. For this liability management to manage the resources controlled as possible. They also need to measure the results achieved. Information about how to manage and the results achieved should be reported to the parties who must accept responsibility. That information is used in decision-making process. For example giving a gift to a successful, giving a warning to not work, accept / reject the demand for credit.

In the accountability system was a flow of information from the account to the receiving account. Accounting can help in producing the necessary information.

Concluded that the above accounting would result in useful information for those who organize or outsiders. Usability is mainly associated with the process of decision making and accountability. Accounting is a medium of communication, therefore, often referred to as "the language of business".

I. b. Understanding Accounting

1. Accounting is the process of identification, measurement and reporting of economic information.
2. Economic information produced by accounting is expected to be useful in assessment and decision-making regarding the relevant business unit.

Accounting is a discipline that provides critical information that allows for the implementation and assessment of the efficient running of the company
There are 4 main role of accounting in any business that is:
1. Financial Control
2. Operating Company
3. Reporting
4. Planning.