What is Accounting

What is Accounting?

According to the American Institute of Certified Public Accounting (AICPA) in Harahap (2003) defines accounting as the art of recording, classifying, and summarizing in a certain way in the monetary size, transactions, and events are generally of a financial nature, including interpreting the results.

Acounting American Association (AAA) in Soemarso SR. (1996: 5) defines accounting as a process of identifying, measuring and reporting economic information to allow for judgments and decisions clearly and firmly for those using such information.

conclusion:

Accounting that it is analyzing financial data that is done a certain way and monetary measures that can be used in making economic decisions or company.

In the book A Statement of Basic Accounting Theory, Understanding Accounting is the process of identifying the measure and convey information in the information economy as a material consideration in terms of the conclusion by the wearer.

Accounting History

Speaking about the history of accounting, it will be discussed in detail from the initial start to the presence of accounting in Indonesia. Accounting history started in a matter of money and the man knows how to use notes. In the 14th century the Genoese merchant calculating income by calculating the existing assets at the end of their cruise and did the calculations at the beginning of his departure.

In 1494 Lucas Paciolo published his book about accounting, where the book contains about bookkeeping procedures. This year is also a milestone in human commencement know the name of accounting.

In the 19th century, the industrial revolution in Europe that pushed for the development of cost accounting and also the concept of depreciation. New York Slock Exchange and the American Institute of Certified Public Accountant in 1930, to discuss and establish accounting principles for companies that sahammnya has been listed on the stock exchange.

However, there is a unique facts. That, Accounting already exists in the Qur'an which was revealed since the 7th century Precisely, the QS Al Baqarah verse 282 which means "O ye who believe! When ye deal with each other, in transactions involving future obligations in a fixed period of time, reduce them to writing Let a scribe write down faithfully as between the parties: let not the scribe refuse to write: as Allah Has taught him, so let him write. Let him who incurs the liability dictate, but let him fear His Lord Allah, and not diminish aught of what he owes. If they party liable is mentally deficient, or weak, or unable Himself to dictate, Let his guardian dictate faithfully, and get two witnesses, out of your own men, and if there are not two men, then a man and two women, such as ye choose, for witnesses, so that if one of them errs, the other can remind her. The witnesses should not refuse when they are called on (For evidence). Disdain not to reduce to writing (your contract) for a future period, whether it be small or big: it is juster in the sight of Allah, More suitable as evidence, and more convenient to prevent doubts among yourselves but if it be a transaction which ye carry out on the spot among yourselves, there is no blame on you if ye reduce it not to writing. But take witness whenever ye make a commercial contract; and let neither scribe nor witness suffer harm. If ye do (such harm), it would be wickedness in you. So fear Allah; For it is Good that teaches you. And Allah is well acquainted with all things. If ye are on a journey, and cannot find a scribe, a pledge with possession (may serve the purpose). And if one of you deposits a thing on trust with another, let the trustee (faithfully) discharge his trust, and let him Fear his Lord conceal not evidence; for whoever conceals it, - his heart is tainted with sin. And Allah knoweth all that ye do."

In Indonesia, Accounting began to be implemented in 1642. However, clear evidence is found in the books Amphioen existing Societeit Sejad 1747 in Jakarta. Accounting in Indonesia develops when using the Cultivation Act has been abolished, u is removed in 1870. As a result emerging from the Dutch private individual entrepreneurs who invest in Indonesia.

Application of accounting in Indonesia can be seen in the Dutch colonial period around 1642. If you want to see clearly accounting practices in Indonesia, we can see it in the year 1747. In that year accounting practices used Amphioen Socitety located in Jakarta. At this time, the Dutch introduced the double-entry bokkeeping or so-called double-entry system as developed by Luca Paciolli. Dutch VOC Company is a major commercial organizations during the colonial era, the Dutch nation plays the role of business practices in Indonesia during this period.

The first public accountant is Frese & Hogeweg which set up an office in Indonesia in 1918. The establishment of this office was followed by another accounting firm that accountants HY Voerens 1920 and also the establishment of the Bureau of Tax Accountants.

During the colonial period, there was no one who worked as an accountant orangpu public nature. However, the first Indonesian to work in the field of accounting, namely JD Massie, who later was appointed as a bookkeeper in 1929

In 1943 up to 1945 local accountants (Indonesia) began to appear, with the release of the Dutch nation of Indonesia. There is only one accountant who Indonesian nation, namely Prof. dr. Abutari in 1947. However, the accounting practices of the Dutch model was used in the aftermath of the independence of Indonesia. Education and training are also accounting infor- dominated by the accounting system belonging to the Dutch. Nationalization of companies belonging to the Dutch and Dutch Bansa emigration from Indonesia in 1958, led to the scarcity of accountants and experts in Indonesia.

Thus Understanding Accounting and Accounting History, Hopefully Understanding Accounting and Accounting History can be beneficial.

Source;

Al Qur'an

Winwin Yadiati, 2010. TEORI AKUNTANSI : Suatu Pengantar. Yang Menerbitkan PT Kencana: Jakarta.