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Akuntansi Sebagai Sistem Informasi | Ekonomi Kelas 12 - EDURAYA MENGAJAR

5:23EnglishTranscribed Jul 25, 2026
0:00

Hi, let me introduce myself. I am an accountant in a company named in my city. Because I am an accountant, my work is to record, list, summarize or make a summary and collect reports of all financial transaction data from my company.

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just like your mother who has a financial record I also have a financial report or record The difference is if your mother is a family finance while I am a business finance financial report of a company or family financial record is actually an inseparable part of the account

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used by almost all companies and become an important part because you need to learn what is accounting

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In terms of language, accounting is called "to account" which means to calculate or to be responsible Accounting is a process of identification, measurement, and reporting economic information to enable the existence of accurate and clear evaluation and decision for those who use the information In its history, in the year 1494

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Luca Pacioli or better known as the world accountant published a book that contained a book for entrepreneurs about couple bookings from there the accountant began to be known while in Indonesia the accountant developed around 1642 precisely in the VOC era

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In accounting, there are accounting information qualities that must be taken into account, where financial information will be useful when it meets 7 qualities. Among them, financial information must be relevant, understandable,

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can be tested for its accuracy, neutrality, accuracy, completeness, and also has a comparative power which means it can be compared with previous financial reports. Well, to organize accounting information, I hold on to the following basic accounting principles:

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There is Basic Accrual or Accrual Basic, which means the transaction record is recorded when an economic event occurs. Then there is Business Continuity, which is a company in doing its business activities, of course, trying to carry out business activities in a sustainable or continuous way. There is also the Principle of Business Unity or Business Entity.

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where the company is an economic union that is separated from the important parties with the company's resources. Then there is the principle of financing or relevance and the last one is the purchase price or historical cost which means that every purchase transaction of one item must be recorded as much as the purchase price. Well, by referring to the principle of basic accounting, then

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the accounting activities process includes the following stages the first stage transaction recording which contains the making of transaction proof, journalistic and posting to major books the second is the stage of certification including balance sheet, adjustment journal, work paper,

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closing journal and balance sheet after closing then the third is the stage of submitting financial reports including financial reports closing journal

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Salary payment after closing and return journal Now I will submit the financial report this month to my company's leadership Of course as an accountant there are many parties who need and use accounting information Or you can call it by using accounting information

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If the company's leader or company manager is called an intern, while the accountancy user is an investor, employee, customer, government, or community is called an extern. Today I will also manage my taxes and arrange my company's budget for next month.

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From my previous job, I can be classified as an intern accountant. Besides being an intern accountant, there are other accounting professions such as public accountant who works independently to perform audit functions for financial reporting.

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Next, there is a government accountant who works in a certain department as a government official and there is also an educational accountant whose task is to teach and develop the discipline of accounting knowledge to the community through the education path. Well, that was my daily life as an accountant. Are you interested in becoming an accountant like me?

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Don't forget to study diligently. Hopefully it's useful. See you later.

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