Art Of Writing Accounting

Accounting is the art of writing, by studying accounting allows a person to have better potential in the art of writing. Other accounting sense is the art of recording, grouping, compaction, and presentation in the form of reports on financial transactions and interpret its results against the company. The language is referred to as business accounting as a tool for delivering financial information to parties who require it. The better we understand that language, then the better our decisions again, and the better we are in managing their finances. Types of accounting based on their purpose is :

1.    Financial accounting (Financial Accounting) this field is related to the accounting for a unit of the economy as a whole. This field is related to financial reporting for parties outside the company. The resulting report is a mixed-use (general purpose). Financial accounting is the accounting activities include the recording of financial activities that aim to be able to present the financial statements which include the balance sheet, income statement and statement of changes in capital retained earnings reports or during a specific time period. This financial report can be utilized by the parties who need information as to decision-making and a rational and relevant policies.

2.    Examination of accounting (Auditing) Accounting Inspection (auditing) is the field of Accounting that examination of activities results implement record keeping and financial reporting, both a body corporate as well as Government. This field relates to audit independently the reports generated by the financial accounting. Although the main objective of the audit is to make the accounting information presented is trustworthy but there are other purposes such as adherence to policies, procedures and to assess efficiency and effectiveness of an activity. The underlying concept of auditing is the objectiveness and independence from the examiner as well as the confidentiality as well as the gathering of evidence which is quite relevant.

3.     Management accounting (Management Accounting) to management accounting (Management Accounting) Management Accounting Accounting is a field that aims to provide information to the management in the conduct of its business. There are a lot of things in its cost Accounting utilized by management accounting. So, although the two accounting is different from the goal, but in practice can be done simultaneously. Some of the usefulness of accounting management is controlling the company's activities, monitor cash flow, and assess alternatives in decision-making. Control of the company through the activity that is executed (activity based management) is a new trend in management accounting.

4.    Cost accounting (Cost Accounting) Cost Accounting is the accounting record and calculate the cost data on menganaiisis as well as industrial companies in order to determine the production cost of goods besalnya an item or product. For it with accounting Costs will be obtained the report price to draw up financial statements. This emphasis on field assignment and control over costs. Cost accounting on directs the costing has been based on activity (activity based costing are: elimination). Cost accounting is the main function of collecting and analyzing data about the cost, either the cost of which has been or is going to happen.

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