Understanding of Accounting in General
6. Henry Simamora (2005)
Accounting is the process of measuring the economic activity of an entity in units of money and communicating the results to interested parties.
7. Sofyan Harahap (2005)
Accounting is as a process of identifying, measuring, and delivering economic information as information material in terms of considering various alternatives in drawing conclusions by its users.
8. Zaki Baridwan (2000)
Accounting is a service activity, its function is to provide quantitative data, mainly those of a financial nature, from economic ventures that can be used in making economic decisions in having alternatives in a situation.
9. Suparwoto L
Accounting is as a technique or system for measuring and managing financial transactions and presenting the results of management in the form of information to internal and external parties of the company. External parties include investors, creditors, governments, trade unions and so on.
10. Paul Grady
Accounting is as a body of science and organizational functions systematically, authentic and original in recording, classifying, processing, making summaries, analyzing, interpreting all transactions and events and financial characteristics that occur in the operations of accounting entities with the aim of providing meaningful information needed by management as a report and accountability for the trust it receives.
11. Mulyadi
Accounting functions as a tool to record and present financial reports to facilitate management in managing the company.
12. Littleton (Muhammad, 2002: 10)
Accounting is a comparative calculation of the costs incurred as a business with the achievement of results that are the achievements of the business.
13. Financial Accounting Standars Board (FASB)
Accounting is a service activity whose function is to provide quantitative information which is then used for economic decision making.
14. Charles Thomas Horngren and Walter T. Harrison (Horngren Harrison, 2007: 4)
Accounting is an information system that measures business activities, processes data into reports and communicates the results to decision makers.
15. American Institute of Certified Public Accountants (AICPA)
Accounting is the art of recording, classifying and summarizing in certain ways in terms of monetary, transaction and events which are generally financial in nature including interpreting the results. In a sense, accounting is the art of recording, classifying and compiling a summary of events on financial transactions which are then presented in the financial statements.
16. Abu Bakar A.
Accounting is as a procedure of recognizing, recording and correspondence of financial exchanges of an element or organization. This means accounting is an information system that recognizes and records financial transactions and then presented in the financial statements.
17. Rudianto
Accounting is an information system that produces a financial report to related parties with an interest in economic activities and the condition of a particular business entity.
18. Arnold
Accounting is seen as a system for providing a particular financial information to anyone who makes decisions and who controls them.
19. Warren et al
Accounting in general is an information system that generates a financial report to related parties or interests regarding economic activities and company conditions.
20. Decision of the Minister of Finance of the Republic of Indonesia (NO. 476 KMK. 01 1991)
Accounting is a process of gathering, recording, analyzing, summarizing, classifying and reporting financial transactions from an economic unit to provide financial information for users of reports that are useful for decision making.