THE DEFINITION OF GENERAL ACCOUNTING AND ACCORDING TO EXPERTS

THE DEFINITION OF GENERAL ACCOUNTING AND ACCORDING TO EXPERTS

Accounting of general discussion can definition as a financial 

information system which generates financial reports to the 

parties - the interested parties concerning economic activity and condition 

of the company .

Accounting is often r.eferred to as business language, or more precisely 

which is the language for making decision.

From the perspective of service users , accounting is used as an 

information provider .Understanding Accounting From Some Experts :

1. Definition of accounting proposed by ABP Statement No. 

4 in Smith Skousen (1995: 3), accounting is a service activity. 

Its function is to provide quantitative information, especially those that 

are in economic decision making in setting the logical choices among the

various alternatives.

2. Definition of accounting according to the American Institute of 

Certified Public Accounting (AICPA) in Harahap (2003) defines 

accounting as the art of recording, classifying, and summary 

a particular way in the monetary size, transactions and events 

are generally of a financial nature, including interpreting results- results.

3. American Acounting Association (AAA) in Soemarso SR. (1996: 5) 

defines accounting as a process of identifying, measuring and reporting 

economic information to enable their judgments and decisions clearly 

and firmly for those who use the information.

4. Definition of accounting according to Rudianto specifies that accounting 

is an information system that generates a report to the parties concerned 

of the economic activity and the condition of a business entity.

5. Definition of accounting according to Arnold: Definition of 

accounting is viewed as a system to provide information 

(especially financial) to anyone who has to make decisions and 

control the implementation of the decision.

Some understanding of the above, it can take the conclusion that

Accounting is the process of identifying, measuring , and 
communication of an economic information on the production 
of the deliberations and decisions of the users of such information .