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DEFINSI AKUNTANSI SECARA UMUM DAN MENURUT PARA AHLI

Akuntansi secara umum dapat dedefinisikan sebagai sistem informasi keuangan yang menghasilkan laporan keuangan kepada pihak – pihak yang berkepentingan mengenai aktifitas ekonomi dan kondisi perusahaan.


            Akuntansi sering disebut sebagai bahasa bisnis atau business language atau lebih tepatnya yaitu bahasa pengambilan keputusan.

Dari sudut pandang pengguna jasa, akuntansi digunakan sebagai penyedia informasi.
Pengertian Akuntansi Dari Beberapa Para Ahli diantaranya :
  1. Definisi akuntansi yang dikemukakan oleh ABP Statement No. 4 dalam Smith Skousen (1995 : 3), akuntansi adalah suatu aktivitas jasa. Fungsinya adalah menyediakan informasi kuantitatif, terutama yang bersifat dalam pengambilan keputusan ekonomis dalam menetapkan pilihan-pilihan yang logis diantara berbagai tindakan alternatif. 
  2.   Pengertian akuntansi menurut American  Insitute of Certified Public Accounting (AICPA) dalam Harahap (2003) mendefinisikan akuntansi sebagai seni pencatatan, penggolongan, dan pengikhtisaran dengan cara tertentu dalam ukuran moneter, transaksi, dan kejadian-kejadian yang umumnya bersifat keuangan termasuk menafsirkan hasil-hasilnya.
  3. American Acounting Association (AAA) dalam Soemarso SR. (1996 : 5) mendefinisikan akuntansi sebagai proses pengidentifikasian, pengukur dan melaporkan informasi ekonomi untuk memungkinkan adanya penilaian-penilaian dan keputusan yang jelas dan tegas bagi mereka yang menggunakan informasi tersebut.
  4.  Pengertian akuntansi menurut Rudianto mendefenisikan bahwa akuntansi adalah sistem informasi yang menghasilkan laporan kepada pihak-pihak yang berkepentingan mengenai aktivitas ekonomi dan kondisi suatu badan usaha.
  5. Definisi akuntansi menurut Arnold: Definisi akuntansi dipandang sebagai suatu sistem untuk menyediakan informasi (terutama keuangan) kepada siapa saja yang harus membuat keputusan dan mengendalikan penerapan keputusan tersebut.
Dari beberapa pengertian diatas maka dapat di ambil kesimpulan bahwa Pengertian akuntansi adalah proses mengidentifikasi, mengukur, dan komunikasi dari suatu informasi ekonomi untuk menghasilakan pertimbangan dan keputusan dari pemakai informasi tersebut.

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