Data Processing Tasks
Data processing tasks performed include SIA 4 basic tasks as follows:
1. Data collection. Each action is described by a data record. If the action involves environmental elements is called a transaction. Business and accounting principals generally only consider transactions that have financial value.
2. Data manipulation. Data needs to be manipulated to be converted into useful information. Data manipulation operations include the classification, Sorting, calculations, and pengikhtisaran.
3. Data storage. There are a lot of transactions in each company. Each transaction is described by a number of data elements. The data should be stored in one place and must be found easily if the data is needed.
4. Document Preparation. SIA produces the output for individuals or organizations inside and outside the company. Output is triggered in two ways:
By an act of output produced when something happens. As examples of bills prepared in time of order.
The output generated by the schedule at some point.
Generally the output of the document, but more and more users use a visual (display screen) to obtain information in a timely and appropriate, without having to wait for regular reports from the accounting published on schedule. access to information can be done locally or globally by using public facilities.
Based on the above description can be said that the responsibility of collecting, storing and processing data and reporting financial transactions are part of the responsibility of the accounting department. Other parts such as sales, purchasing, finance the operational part of preparing the evidence of transactions, while the IT is part of the supporting facilities include data processing software, including the selection of technology hardware and holds responsibility for the security of data systems.
Accounting computer accounting system is a business transaction with mengautomatisasi implement open management, so that accounting information can be obtained directly through terminals scattered corporate environment. With this facility allows tersediaanya management got the information through visual media available on the monitor diruangannya own without waiting for a report published routine accounting section.
In the accounting manual, all the responsibility of data processing and reporting of both financial and operational reporting is the duty of the accounting department. On the computer accounting reports that are operational can be directly issued by the relevant sections, so the responsibility of the accounting becomes lighter.
Selasa, 15 Desember 2009
Accounting principles
Accounting principles
In "Accounting Prinssip Indonesia", prepared by the Association of Indonesian Accountants accounting purposes mentioned include: (has been updated with the Financial Accounting Standards but the basic principle is the same).
Separate company with the owner and other companies, accounting meant to distinguish assets assets assets and private property owners.
Meet the needs, the resulting accounting information has a clear purpose. Not home made. This causes a company's accounting system is not the same as any other company accounting system, because every company has different needs according to the influence of environment.
Providing financial information quantitatively on a specific company to the user / management can take economic decisions
Provide financial information that can be trusted so that helps the user / management in assessing a company's ability to earn profits.
Provide information on changes in assets and liabilities and other information needed.
• Quality
• Relevant
• Clear and understandable
• Can be tested
• Can be compared
• Complete
• Neutral
In "Accounting Prinssip Indonesia", prepared by the Association of Indonesian Accountants accounting purposes mentioned include: (has been updated with the Financial Accounting Standards but the basic principle is the same).
Separate company with the owner and other companies, accounting meant to distinguish assets assets assets and private property owners.
Meet the needs, the resulting accounting information has a clear purpose. Not home made. This causes a company's accounting system is not the same as any other company accounting system, because every company has different needs according to the influence of environment.
Providing financial information quantitatively on a specific company to the user / management can take economic decisions
Provide financial information that can be trusted so that helps the user / management in assessing a company's ability to earn profits.
Provide information on changes in assets and liabilities and other information needed.
• Quality
• Relevant
• Clear and understandable
• Can be tested
• Can be compared
• Complete
• Neutral
Framework for Accounting Systems
Framework for Accounting Systems
Accounting information system (AIS) is a function that implements financial data processing tasks to the information required for users inside and outside the company. SIA is responsible to provide financial information for each element except the competition environment. In connection with the financial information needs are top-level management needs so AIS only information-oriented service to these top-level management.
Computer accounting systems evolve with the development of information technology and science which required not only financial but also operational (non-financial) and who need information not only top level management but all levels of management. Computer accounting system supports open management, however there are still many organizations that implement a closed management.
• Data Processing Tasks
• Accounting Equation
• Accounting Principles
• Ledger
Main accounting system of classification consists of accounts ledgers, journal and proof transactions. Each of these elements are interconnected to form a recording procedures.
The following is the relationship of each element with other procedures
Systems and procedures Evidence Journal Ledger transactions
1. Sales sales sales invoice accounts receivable, sales
2. Cash Cash Acceptance Evidence Receipts Account receivables, and cash
3. Purchase Purchase Purchase Invoice Accounts Finished goods
4. Accounts Payable Accounts Payable Cash Proof of Debt and Cash Account
5. General Payroll Compliance & Invoice Account fees Salaries & Wages, Pieces, Debt salary
The table above shows that out of every procedure will produce a proof of transaction. Note the journal will be posted to the ledger accounts. The table is simply to show relationships between elements, in its implementation may vary, depending on the method chosen.
Accounting information system (AIS) is a function that implements financial data processing tasks to the information required for users inside and outside the company. SIA is responsible to provide financial information for each element except the competition environment. In connection with the financial information needs are top-level management needs so AIS only information-oriented service to these top-level management.
Computer accounting systems evolve with the development of information technology and science which required not only financial but also operational (non-financial) and who need information not only top level management but all levels of management. Computer accounting system supports open management, however there are still many organizations that implement a closed management.
• Data Processing Tasks
• Accounting Equation
• Accounting Principles
• Ledger
Main accounting system of classification consists of accounts ledgers, journal and proof transactions. Each of these elements are interconnected to form a recording procedures.
The following is the relationship of each element with other procedures
Systems and procedures Evidence Journal Ledger transactions
1. Sales sales sales invoice accounts receivable, sales
2. Cash Cash Acceptance Evidence Receipts Account receivables, and cash
3. Purchase Purchase Purchase Invoice Accounts Finished goods
4. Accounts Payable Accounts Payable Cash Proof of Debt and Cash Account
5. General Payroll Compliance & Invoice Account fees Salaries & Wages, Pieces, Debt salary
The table above shows that out of every procedure will produce a proof of transaction. Note the journal will be posted to the ledger accounts. The table is simply to show relationships between elements, in its implementation may vary, depending on the method chosen.
Accounting system
accounting system is the methods and procedures for recording and reporting financial information provided to the company or a business organization. Accounting system implemented in large companies is very complex. The complexity of the system caused by the specificity of the system designed for a business organization as a result of differences in need for information by the manager, the form and the way financial transaction reports. Accounting system consists of a proof of transaction documents, recording equipment, reports and procedures used by companies to record transactions and report the results. Operating an accounting system includes three stages:
• Must be familiar with the transaction evidence documents are used by companies, both on the number of physical mupun number rupiahnya, as well as other important data related to corporate transactions.
• Must classify and record the data listed in the document into evidence of the transaction accounting records.
• It must summarize the information contained in the accounting records into reports for management and other parties concerned.
System Design
Accounting system should be designed to meet the specifications of the information needed by the company, provided that such information is not too expensive. Thus, the main considerations in designing the accounting system is the balance between benefits and costs incurred to obtain this information.
To be effective, the report presented by the accounting system should be made in a timely, clear and consistent. The report presented to the user's knowledge and needs to be used as a consideration in the decision-making.
Designer (designer) system must have the knowledge to distinguish between accounting systems and good data processing method of processing data manually or by using computerized. The ability to distinguish between transaction processing and computer manually quite important, because in certain business organizations, not all transactions can be processed by computer and the system designer's ability to evaluate alternatives that consider the knowledge of the basic principles of accounting systems. In short, the basic principles contained in a good accounting system is likely designed system at a particular company will have difficulty when applied.
[edit] Implementation System
Implementation of the system is not only a responsibility of the existing personnel in certain parts, but all personnel must be responsible for the operation of the system. Operation of the system must be carefully and always be supervision over the prior operating system completely.
[edit] Ledger Assistant
This book is often called the additional books. Ledger is provided for accounts that require a large book details, such as: accounts receivable, accounts payable and inventory merchandise. From this ledger can be prepared a list of the relevant accounts at any desired date (usually the end of the month or the end of the year).
[edit] Journal Special
As the name implies, a special journal is a special journal used to record the transactions of its kind. Grouping transactions depends on the type of company activities.
Although it has provided specialized journals, the company still needs the general ledger used to record transactions that can not be recorded in special journals, and also for the purposes of making adjustments journals, journal accounts closure and correction. Format and how to use special journals different from the general journal. These changes are intended to work on journals and books from the journal to the ledger can be done more efficiently. Here are some common special journals diguankan:
• Sales Journal is a special journal used to record transactions made on credit. Cash sales are not included in these journals because the sales transactions occur in cash cash receipts, so that cash sales are recorded in cash receipts journal.
• Cash receipts journal is a journal specifically provided for record cash receipt transactions. To save time of recording, the journal is designed with a number of columns and meanyediakan total only recorded every dollar into a big book.
• General Journal is used to record accounting adjustments, closing the books, corrections and other transactions that can not be recorded in special journals.
• Must be familiar with the transaction evidence documents are used by companies, both on the number of physical mupun number rupiahnya, as well as other important data related to corporate transactions.
• Must classify and record the data listed in the document into evidence of the transaction accounting records.
• It must summarize the information contained in the accounting records into reports for management and other parties concerned.
System Design
Accounting system should be designed to meet the specifications of the information needed by the company, provided that such information is not too expensive. Thus, the main considerations in designing the accounting system is the balance between benefits and costs incurred to obtain this information.
To be effective, the report presented by the accounting system should be made in a timely, clear and consistent. The report presented to the user's knowledge and needs to be used as a consideration in the decision-making.
Designer (designer) system must have the knowledge to distinguish between accounting systems and good data processing method of processing data manually or by using computerized. The ability to distinguish between transaction processing and computer manually quite important, because in certain business organizations, not all transactions can be processed by computer and the system designer's ability to evaluate alternatives that consider the knowledge of the basic principles of accounting systems. In short, the basic principles contained in a good accounting system is likely designed system at a particular company will have difficulty when applied.
[edit] Implementation System
Implementation of the system is not only a responsibility of the existing personnel in certain parts, but all personnel must be responsible for the operation of the system. Operation of the system must be carefully and always be supervision over the prior operating system completely.
[edit] Ledger Assistant
This book is often called the additional books. Ledger is provided for accounts that require a large book details, such as: accounts receivable, accounts payable and inventory merchandise. From this ledger can be prepared a list of the relevant accounts at any desired date (usually the end of the month or the end of the year).
[edit] Journal Special
As the name implies, a special journal is a special journal used to record the transactions of its kind. Grouping transactions depends on the type of company activities.
Although it has provided specialized journals, the company still needs the general ledger used to record transactions that can not be recorded in special journals, and also for the purposes of making adjustments journals, journal accounts closure and correction. Format and how to use special journals different from the general journal. These changes are intended to work on journals and books from the journal to the ledger can be done more efficiently. Here are some common special journals diguankan:
• Sales Journal is a special journal used to record transactions made on credit. Cash sales are not included in these journals because the sales transactions occur in cash cash receipts, so that cash sales are recorded in cash receipts journal.
• Cash receipts journal is a journal specifically provided for record cash receipt transactions. To save time of recording, the journal is designed with a number of columns and meanyediakan total only recorded every dollar into a big book.
• General Journal is used to record accounting adjustments, closing the books, corrections and other transactions that can not be recorded in special journals.
Internal control objectives
Internal control objectives is to ensure that corporate management:
• The company's goal set will be achieved.
• The financial statements produced by the company can be trusted.
• the company activities in accordance with the laws and regulations.
Internal controls can prevent the loss or waste of corporate resources processing. Internal controls can provide information about how to assess corporate performance and corporate management as well as providing information that will be used as a guide in planning.
Elements of Internal Control
Committee of Sponsoring Organizations of the Treatway Commission (COSO) introduced the five components of internal control which includes Environmental Control (Control Environment), Risk Assessment (Risk Assessment), Procedure Control (Control Procedures), Monitoring (Monitoring), as well as Information and Communication ( Information and Communication).
Environmental Control (Control Environment)
Environmental control of the company include the attitude of the management and employees on the importance of control in the organization. One of the factors that influence the control environment is the management philosophy (in a single management partnership or joint management within the company) and the operating style of management (management of progressive or conservative), organizational structure (centralized or decentralized too) and kepersonaliaan practice. Environmental control is very important because the basic elements of the effectiveness of internal control others.
Risk Assessment (Risk Assessment)
All organizations have a risk, in any condition that his name must be in the risk of an activity, whether activity related to the business (profit and non-profit) and non-business. A risk that can be identified in the analysis and evaluation in order to predict the intensity and action that can minimize them.
Procedure Control (Control Procedures)
Control procedures established to standardize the work processes in order to ensure the achievement of corporate objectives and to prevent or detect the occurrence of irregularities and errors. Control procedures include the following:
• competent personnel, transfer of duties and mandatory leave.
• Delegation of responsibility.
• Separation of responsibility for related activities.
• The separation of accounting functions, storage and operational assets.
Monitoring (Monitoring)
Monitoring of internal control systems will find deficiencies and improve the effectiveness of control. Internal controls can be monitored well by way of a special assessment or in line with management efforts. The last monitoring efforts can be done by observing the behavior of employees or the warning signs given by the accounting system.
Special assessment is usually done on a regular basis during the main changes in senior management strategy, corporate structure or business activity. In large companies, internal auditors are responsible for monitoring internal control systems. Independent auditors often make an assessment of internal controls as part of the audit of financial statements.
Information and Communication (Information and Communication)
Information and communication elements are important from my company's internal control. Information about the control environment, risk assessment, control and monitoring procedures required by Winnebago management operational guidelines and ensures compliance with reporting laws and regulations that apply to the company.
Information is also needed from outside the company. Management can use this type of information to assess the external standard. Law, events and conditions that affect the decision-making and external reporting.
Library
• International Organization of Supreme Audit Institutions (INTOSAI): Guidelines for internal control standards (1992)
• Committee of Sponsoring Organizations of the Treadway Commission: Internal control - integrated framework (1994)
• Sugiarto, Introduction to Accounting, Open University Publishing Center, Jakarta, 2002.
• The company's goal set will be achieved.
• The financial statements produced by the company can be trusted.
• the company activities in accordance with the laws and regulations.
Internal controls can prevent the loss or waste of corporate resources processing. Internal controls can provide information about how to assess corporate performance and corporate management as well as providing information that will be used as a guide in planning.
Elements of Internal Control
Committee of Sponsoring Organizations of the Treatway Commission (COSO) introduced the five components of internal control which includes Environmental Control (Control Environment), Risk Assessment (Risk Assessment), Procedure Control (Control Procedures), Monitoring (Monitoring), as well as Information and Communication ( Information and Communication).
Environmental Control (Control Environment)
Environmental control of the company include the attitude of the management and employees on the importance of control in the organization. One of the factors that influence the control environment is the management philosophy (in a single management partnership or joint management within the company) and the operating style of management (management of progressive or conservative), organizational structure (centralized or decentralized too) and kepersonaliaan practice. Environmental control is very important because the basic elements of the effectiveness of internal control others.
Risk Assessment (Risk Assessment)
All organizations have a risk, in any condition that his name must be in the risk of an activity, whether activity related to the business (profit and non-profit) and non-business. A risk that can be identified in the analysis and evaluation in order to predict the intensity and action that can minimize them.
Procedure Control (Control Procedures)
Control procedures established to standardize the work processes in order to ensure the achievement of corporate objectives and to prevent or detect the occurrence of irregularities and errors. Control procedures include the following:
• competent personnel, transfer of duties and mandatory leave.
• Delegation of responsibility.
• Separation of responsibility for related activities.
• The separation of accounting functions, storage and operational assets.
Monitoring (Monitoring)
Monitoring of internal control systems will find deficiencies and improve the effectiveness of control. Internal controls can be monitored well by way of a special assessment or in line with management efforts. The last monitoring efforts can be done by observing the behavior of employees or the warning signs given by the accounting system.
Special assessment is usually done on a regular basis during the main changes in senior management strategy, corporate structure or business activity. In large companies, internal auditors are responsible for monitoring internal control systems. Independent auditors often make an assessment of internal controls as part of the audit of financial statements.
Information and Communication (Information and Communication)
Information and communication elements are important from my company's internal control. Information about the control environment, risk assessment, control and monitoring procedures required by Winnebago management operational guidelines and ensures compliance with reporting laws and regulations that apply to the company.
Information is also needed from outside the company. Management can use this type of information to assess the external standard. Law, events and conditions that affect the decision-making and external reporting.
Library
• International Organization of Supreme Audit Institutions (INTOSAI): Guidelines for internal control standards (1992)
• Committee of Sponsoring Organizations of the Treadway Commission: Internal control - integrated framework (1994)
• Sugiarto, Introduction to Accounting, Open University Publishing Center, Jakarta, 2002.
Internal controls
In accounting and organizational theory, internal control or internal control is defined as a process, which is influenced by human resources and information technology systems, which are designed to help organizations achieve a particular goal or objective. Internal control is a way to direct, supervise, and measuring an organization's resources. He played an important role to prevent and detect fraud (fraud) and protect the organization's resources both tangible (such as machinery and land) or not (such as reputation or intellectual property rights such as trademarks).
The existence of an adequate accounting system, making the company accountant to provide financial information for every level of management, the owners or shareholders, creditors and users of financial statements (stakeholders) who form the basis of economic decision making. The system can be used by management to plan and control company operations. For more details, policies and procedures to be used directly intended to achieve goals and guarantee or provide an appropriate financial reports and ensure ditaatinya or compliance with laws and regulations, it is called Internal Control, in other words that consists of internal control policies and procedures used in company operations to provide reliable financial information and ensure compliance with laws and regulations.
At the organizational level, internal control objectives associated with the reliability of financial reporting, feedback on time to the achievement of operational objectives and strategic, and compliance with laws and regulations. At the level of specific transactions, internal control refers to actions undertaken to achieve a particular goal (eg to ensure payment to a third party carried out on a service actually performed). Pengedalian internal procedures and processes to reduce variation in turn provide better results can be expected. Internal control is a key element in the Foreign Corrupt Practices Act (FCPA) in 1977 and the Sarbanes-Oxley Act of 2002 which requires an increase in the internal controls of public companies the United States.
Objectives of internal control
Internal control objectives is to ensure that corporate management:
• The company's goal set will be achieved.
• The financial statements produced by the company can be trusted.
• the company activities in accordance with the laws and regulations.
Internal controls can prevent the loss or waste of corporate resources processing. Internal controls can provide information about how to assess corporate performance and corporate management as well as providing information that will be used as a guide in planning.
Elements of Internal Control
Committee of Sponsoring Organizations of the Treatway Commission (COSO) introduced the five components of internal control which includes Environmental Control (Control Environment), Risk Assessment (Risk Assessment), Procedure Control (Control Procedures), Monitoring (Monitoring), as well as Information and Communication ( Information and Communication).
Environmental Control (Control Environment)
Environmental control of the company include the attitude of the management and employees on the importance of control in the organization. One of the factors that influence the control environment is the management philosophy (in a single management partnership or joint management within the company) and the operating style of management (management of progressive or conservative), organizational structure (centralized or decentralized too) and kepersonaliaan practice. Environmental control is very important because the basic elements of the effectiveness of internal control others.
Risk Assessment (Risk Assessment)
All organizations have a risk, in any condition that his name must be in the risk of an activity, whether activity related to the business (profit and non-profit) and non-business. A risk that can be identified in the analysis and evaluation in order to predict the intensity and action that can minimize them.
[edit] Procedure Control (Control Procedures)
Control procedures established to standardize the work processes in order to ensure the achievement of corporate objectives and to prevent or detect the occurrence of irregularities and errors. Control procedures include the following:
• competent personnel, transfer of duties and mandatory leave.
• Delegation of responsibility.
• Separation of responsibility for related activities.
• The separation of accounting functions, storage and operational assets.
Monitoring (Monitoring)
Monitoring of internal control systems will find deficiencies and improve the effectiveness of control. Internal controls can be monitored well by way of a special assessment or in line with management efforts. The last monitoring efforts can be done by observing the behavior of employees or the warning signs given by the accounting system.
Special assessment is usually done on a regular basis during the main changes in senior management strategy, corporate structure or business activity. In large companies, internal auditors are responsible for monitoring internal control systems. Independent auditors often make an assessment of internal controls as part of the audit of financial statements.
Information and Communication (Information and Communication)
Information and communication elements are important from my company's internal control. Information about the control environment, risk assessment, control and monitoring procedures required by Winnebago management operational guidelines and ensures compliance with reporting laws and regulations that apply to the company.
Information is also needed from outside the company. Management can use this type of information to assess the external standard. Law, events and conditions that affect the decision-making and external reporting.
[edit] References
• International Organization of Supreme Audit Institutions (INTOSAI): Guidelines for internal control standards (1992)
• Committee of Sponsoring Organizations of the Treadway Commission: Internal control - integrated framework (1994)
• Sugiarto, Introduction to Accounting, Open University Publishing Center, Jakarta, 2002.
The existence of an adequate accounting system, making the company accountant to provide financial information for every level of management, the owners or shareholders, creditors and users of financial statements (stakeholders) who form the basis of economic decision making. The system can be used by management to plan and control company operations. For more details, policies and procedures to be used directly intended to achieve goals and guarantee or provide an appropriate financial reports and ensure ditaatinya or compliance with laws and regulations, it is called Internal Control, in other words that consists of internal control policies and procedures used in company operations to provide reliable financial information and ensure compliance with laws and regulations.
At the organizational level, internal control objectives associated with the reliability of financial reporting, feedback on time to the achievement of operational objectives and strategic, and compliance with laws and regulations. At the level of specific transactions, internal control refers to actions undertaken to achieve a particular goal (eg to ensure payment to a third party carried out on a service actually performed). Pengedalian internal procedures and processes to reduce variation in turn provide better results can be expected. Internal control is a key element in the Foreign Corrupt Practices Act (FCPA) in 1977 and the Sarbanes-Oxley Act of 2002 which requires an increase in the internal controls of public companies the United States.
Objectives of internal control
Internal control objectives is to ensure that corporate management:
• The company's goal set will be achieved.
• The financial statements produced by the company can be trusted.
• the company activities in accordance with the laws and regulations.
Internal controls can prevent the loss or waste of corporate resources processing. Internal controls can provide information about how to assess corporate performance and corporate management as well as providing information that will be used as a guide in planning.
Elements of Internal Control
Committee of Sponsoring Organizations of the Treatway Commission (COSO) introduced the five components of internal control which includes Environmental Control (Control Environment), Risk Assessment (Risk Assessment), Procedure Control (Control Procedures), Monitoring (Monitoring), as well as Information and Communication ( Information and Communication).
Environmental Control (Control Environment)
Environmental control of the company include the attitude of the management and employees on the importance of control in the organization. One of the factors that influence the control environment is the management philosophy (in a single management partnership or joint management within the company) and the operating style of management (management of progressive or conservative), organizational structure (centralized or decentralized too) and kepersonaliaan practice. Environmental control is very important because the basic elements of the effectiveness of internal control others.
Risk Assessment (Risk Assessment)
All organizations have a risk, in any condition that his name must be in the risk of an activity, whether activity related to the business (profit and non-profit) and non-business. A risk that can be identified in the analysis and evaluation in order to predict the intensity and action that can minimize them.
[edit] Procedure Control (Control Procedures)
Control procedures established to standardize the work processes in order to ensure the achievement of corporate objectives and to prevent or detect the occurrence of irregularities and errors. Control procedures include the following:
• competent personnel, transfer of duties and mandatory leave.
• Delegation of responsibility.
• Separation of responsibility for related activities.
• The separation of accounting functions, storage and operational assets.
Monitoring (Monitoring)
Monitoring of internal control systems will find deficiencies and improve the effectiveness of control. Internal controls can be monitored well by way of a special assessment or in line with management efforts. The last monitoring efforts can be done by observing the behavior of employees or the warning signs given by the accounting system.
Special assessment is usually done on a regular basis during the main changes in senior management strategy, corporate structure or business activity. In large companies, internal auditors are responsible for monitoring internal control systems. Independent auditors often make an assessment of internal controls as part of the audit of financial statements.
Information and Communication (Information and Communication)
Information and communication elements are important from my company's internal control. Information about the control environment, risk assessment, control and monitoring procedures required by Winnebago management operational guidelines and ensures compliance with reporting laws and regulations that apply to the company.
Information is also needed from outside the company. Management can use this type of information to assess the external standard. Law, events and conditions that affect the decision-making and external reporting.
[edit] References
• International Organization of Supreme Audit Institutions (INTOSAI): Guidelines for internal control standards (1992)
• Committee of Sponsoring Organizations of the Treadway Commission: Internal control - integrated framework (1994)
• Sugiarto, Introduction to Accounting, Open University Publishing Center, Jakarta, 2002.
System Design
Accounting system should be designed to meet the specifications of the information needed by the company, provided that such information is not too expensive. Thus, the main considerations in designing the accounting system is the balance between benefits and costs incurred to obtain this information.
To be effective, the report presented by the accounting system should be made in a timely, clear and consistent. The report presented to the user's knowledge and needs to be used as a consideration in the decision-making.
Designer (designer) system must have the knowledge to distinguish between accounting systems and good data processing method of processing data manually or by using computerized. The ability to distinguish between transaction processing and computer manually quite important, because in certain business organizations, not all transactions can be processed by computer and the system designer's ability to evaluate alternatives that consider the knowledge of the basic principles of accounting systems. In short, the basic principles contained in a good accounting system is likely designed system at a particular company will have difficulty when applied.
[edit] Implementation System
Implementation of the system is not only a responsibility of the existing personnel in certain parts, but all personnel must be responsible for the operation of the system. Operation of the system must be carefully and always be supervision over the prior operating system completely.
[edit] Ledger Assistant
This book is often called the additional books. Ledger is provided for accounts that require a large book details, such as: accounts receivable, accounts payable and inventory merchandise. From this ledger can be prepared a list of the relevant accounts at any desired date (usually the end of the month or the end of the year).
[edit] Journal Special
As the name implies, a special journal is a special journal used to record the transactions of its kind. Grouping transactions depends on the type of company activities.
Although it has provided specialized journals, the company still needs the general ledger used to record transactions that can not be recorded in special journals, and also for the purposes of making adjustments journals, journal accounts closure and correction. Format and how to use special journals different from the general journal. These changes are intended to work on journals and books from the journal to the ledger can be done more efficiently. Here are some common special journals diguankan:
• Sales Journal is a special journal used to record transactions made on credit. Cash sales are not included in these journals because the sales transactions occur in cash cash receipts, so that cash sales are recorded in cash receipts journal.
• Cash receipts journal is a journal specifically provided for record cash receipt transactions. To save time of recording, the journal is designed with a number of columns and meanyediakan total only recorded every dollar into a big book.
• General Journal is used to record accounting adjustments, closing the books, corrections and other transactions that can not be recorded in special journals.
[edit] References
• Joseph Haryono. Accounting Basics. STIE YKPN. Yogyakarta.1997.
• Sugiarto. Introduction to Accounting. Open University Publishing Center. Jakarta. 2002.
To be effective, the report presented by the accounting system should be made in a timely, clear and consistent. The report presented to the user's knowledge and needs to be used as a consideration in the decision-making.
Designer (designer) system must have the knowledge to distinguish between accounting systems and good data processing method of processing data manually or by using computerized. The ability to distinguish between transaction processing and computer manually quite important, because in certain business organizations, not all transactions can be processed by computer and the system designer's ability to evaluate alternatives that consider the knowledge of the basic principles of accounting systems. In short, the basic principles contained in a good accounting system is likely designed system at a particular company will have difficulty when applied.
[edit] Implementation System
Implementation of the system is not only a responsibility of the existing personnel in certain parts, but all personnel must be responsible for the operation of the system. Operation of the system must be carefully and always be supervision over the prior operating system completely.
[edit] Ledger Assistant
This book is often called the additional books. Ledger is provided for accounts that require a large book details, such as: accounts receivable, accounts payable and inventory merchandise. From this ledger can be prepared a list of the relevant accounts at any desired date (usually the end of the month or the end of the year).
[edit] Journal Special
As the name implies, a special journal is a special journal used to record the transactions of its kind. Grouping transactions depends on the type of company activities.
Although it has provided specialized journals, the company still needs the general ledger used to record transactions that can not be recorded in special journals, and also for the purposes of making adjustments journals, journal accounts closure and correction. Format and how to use special journals different from the general journal. These changes are intended to work on journals and books from the journal to the ledger can be done more efficiently. Here are some common special journals diguankan:
• Sales Journal is a special journal used to record transactions made on credit. Cash sales are not included in these journals because the sales transactions occur in cash cash receipts, so that cash sales are recorded in cash receipts journal.
• Cash receipts journal is a journal specifically provided for record cash receipt transactions. To save time of recording, the journal is designed with a number of columns and meanyediakan total only recorded every dollar into a big book.
• General Journal is used to record accounting adjustments, closing the books, corrections and other transactions that can not be recorded in special journals.
[edit] References
• Joseph Haryono. Accounting Basics. STIE YKPN. Yogyakarta.1997.
• Sugiarto. Introduction to Accounting. Open University Publishing Center. Jakarta. 2002.
Minggu, 13 Desember 2009
Internal control objectives
Internal control objectives
Internal control objectives is to ensure that corporate management:
• The company's goal set will be achieved.
• The financial statements produced by the company can be trusted.
• the company activities in accordance with the laws and regulations.
Internal controls can prevent the loss or waste of corporate resources processing. Internal controls can provide information about how to assess corporate performance and corporate management as well as providing information that will be used as a guide in planning.
Elements of Internal Control
Committee of Sponsoring Organizations of the Treatway Commission (COSO) introduced the five components of internal control which includes Environmental Control (Control Environment), Risk Assessment (Risk Assessment), Procedure Control (Control Procedures), Monitoring (Monitoring), as well as Information and Communication ( Information and Communication).
Environmental Control (Control Environment)
Environmental control of the company include the attitude of the management and employees on the importance of control in the organization. One of the factors that influence the control environment is the management philosophy (in a single management partnership or joint management within the company) and the operating style of management (management of progressive or conservative), organizational structure (centralized or decentralized too) and kepersonaliaan practice. Environmental control is very important because the basic elements of the effectiveness of internal control others.
Risk Assessment (Risk Assessment)
All organizations have a risk, in any condition that his name must be in the risk of an activity, whether activity related to the business (profit and non-profit) and non-business. A risk that can be identified in the analysis and evaluation in order to predict the intensity and action that can minimize them.
Procedure Control (Control Procedures)
Control procedures established to standardize the work processes in order to ensure the achievement of corporate objectives and to prevent or detect the occurrence of irregularities and errors. Control procedures include the following:
• competent personnel, transfer of duties and mandatory leave.
• Delegation of responsibility.
• Separation of responsibility for related activities.
• The separation of accounting functions, storage and operational assets.
Monitoring (Monitoring)
Monitoring of internal control systems will find deficiencies and improve the effectiveness of control. Internal controls can be monitored well by way of a special assessment or in line with management efforts. The last monitoring efforts can be done by observing the behavior of employees or the warning signs given by the accounting system.
Special assessment is usually done on a regular basis during the main changes in senior management strategy, corporate structure or business activity. In large companies, internal auditors are responsible for monitoring internal control systems. Independent auditors often make an assessment of internal controls as part of the audit of financial statements.
Information and Communication (Information and Communication)
Information and communication elements are important from my company's internal control. Information about the control environment, risk assessment, control and monitoring procedures required by Winnebago management operational guidelines and ensures compliance with reporting laws and regulations that apply to the company.
Information is also needed from outside the company. Management can use this type of information to assess the external standard. Law, events and conditions that affect the decision-making and external reporting.
Internal control objectives is to ensure that corporate management:
• The company's goal set will be achieved.
• The financial statements produced by the company can be trusted.
• the company activities in accordance with the laws and regulations.
Internal controls can prevent the loss or waste of corporate resources processing. Internal controls can provide information about how to assess corporate performance and corporate management as well as providing information that will be used as a guide in planning.
Elements of Internal Control
Committee of Sponsoring Organizations of the Treatway Commission (COSO) introduced the five components of internal control which includes Environmental Control (Control Environment), Risk Assessment (Risk Assessment), Procedure Control (Control Procedures), Monitoring (Monitoring), as well as Information and Communication ( Information and Communication).
Environmental Control (Control Environment)
Environmental control of the company include the attitude of the management and employees on the importance of control in the organization. One of the factors that influence the control environment is the management philosophy (in a single management partnership or joint management within the company) and the operating style of management (management of progressive or conservative), organizational structure (centralized or decentralized too) and kepersonaliaan practice. Environmental control is very important because the basic elements of the effectiveness of internal control others.
Risk Assessment (Risk Assessment)
All organizations have a risk, in any condition that his name must be in the risk of an activity, whether activity related to the business (profit and non-profit) and non-business. A risk that can be identified in the analysis and evaluation in order to predict the intensity and action that can minimize them.
Procedure Control (Control Procedures)
Control procedures established to standardize the work processes in order to ensure the achievement of corporate objectives and to prevent or detect the occurrence of irregularities and errors. Control procedures include the following:
• competent personnel, transfer of duties and mandatory leave.
• Delegation of responsibility.
• Separation of responsibility for related activities.
• The separation of accounting functions, storage and operational assets.
Monitoring (Monitoring)
Monitoring of internal control systems will find deficiencies and improve the effectiveness of control. Internal controls can be monitored well by way of a special assessment or in line with management efforts. The last monitoring efforts can be done by observing the behavior of employees or the warning signs given by the accounting system.
Special assessment is usually done on a regular basis during the main changes in senior management strategy, corporate structure or business activity. In large companies, internal auditors are responsible for monitoring internal control systems. Independent auditors often make an assessment of internal controls as part of the audit of financial statements.
Information and Communication (Information and Communication)
Information and communication elements are important from my company's internal control. Information about the control environment, risk assessment, control and monitoring procedures required by Winnebago management operational guidelines and ensures compliance with reporting laws and regulations that apply to the company.
Information is also needed from outside the company. Management can use this type of information to assess the external standard. Law, events and conditions that affect the decision-making and external reporting.
Accounting principles
Accounting principles
In the "Indonesian Accounting Principles" drawn up by the Association of Indonesian Accountants accounting purposes mentioned include: (has been updated with the Financial Accounting Standards but the basic principle is the same).
Separate company with the owner and other companies, accounting meant to distinguish assets assets assets and private property owners.
Meet the needs, the resulting accounting information has a clear purpose. Not home made. This causes a company's accounting system is not the same as any other company accounting system, because every company has different needs according to the influence of environment.
Providing financial information quantitatively on a specific company to the user / management can take economic decisions
Provide financial information that can be trusted so that helps the user / management in assessing a company's ability to earn profits.
Provide information on changes in assets and liabilities and other information needed.
• Quality
• Relevant
• Clear and understandable
• Can be tested
• Can be compared
• Complete
• Neutral
In the "Indonesian Accounting Principles" drawn up by the Association of Indonesian Accountants accounting purposes mentioned include: (has been updated with the Financial Accounting Standards but the basic principle is the same).
Separate company with the owner and other companies, accounting meant to distinguish assets assets assets and private property owners.
Meet the needs, the resulting accounting information has a clear purpose. Not home made. This causes a company's accounting system is not the same as any other company accounting system, because every company has different needs according to the influence of environment.
Providing financial information quantitatively on a specific company to the user / management can take economic decisions
Provide financial information that can be trusted so that helps the user / management in assessing a company's ability to earn profits.
Provide information on changes in assets and liabilities and other information needed.
• Quality
• Relevant
• Clear and understandable
• Can be tested
• Can be compared
• Complete
• Neutral
Data Processing Tasks
Data Processing Tasks
Data processing tasks performed include SIA 4 basic tasks as follows:
1. Data collection. Each action is described by a data record. If the action involves environmental elements is called a transaction. Business and accounting principals generally only consider transactions that have financial value.
2. Data manipulation. Data needs to be manipulated to be converted into useful information. Data manipulation operations include the classification, Sorting, calculations, and pengikhtisaran.
3. Data storage. There are a lot of transactions in each company. Each transaction is described by a number of data elements. The data should be stored in one place and must be found easily if the data is needed.
4. Document Preparation. SIA produces the output for individuals or organizations inside and outside the company. Output is triggered in two ways:
By an act of output produced when something happens. As examples of bills prepared in time of order.
The output generated by the schedule at some point.
Generally the output of the document, but more and more users use a visual (display screen) to obtain information in a timely and appropriate, without having to wait for regular reports from the accounting published on schedule. access to information can be done locally or globally by using public facilities.
Based on the above description can be said that the responsibility of collecting, storing and processing data and reporting financial transactions are part of the responsibility of the accounting department. Other parts such as sales, purchasing, finance the operational part of preparing the evidence of transactions, while the IT is part of the supporting facilities include data processing software, including the selection of technology hardware and holds responsibility for the security of data systems.
Accounting computer accounting system is a business transaction with mengautomatisasi implement open management, so that accounting information can be obtained directly through terminals scattered corporate environment. With this facility allows tersediaanya management got the information through visual media available on the monitor diruangannya own without waiting for a report published routine accounting section.
In the accounting manual, all the responsibility of data processing and reporting of both financial and operational reporting is the duty of the accounting department. On the computer accounting reports that are operational can be directly issued by the relevant sections, so the responsibility of the accounting becomes lighter.
Data processing tasks performed include SIA 4 basic tasks as follows:
1. Data collection. Each action is described by a data record. If the action involves environmental elements is called a transaction. Business and accounting principals generally only consider transactions that have financial value.
2. Data manipulation. Data needs to be manipulated to be converted into useful information. Data manipulation operations include the classification, Sorting, calculations, and pengikhtisaran.
3. Data storage. There are a lot of transactions in each company. Each transaction is described by a number of data elements. The data should be stored in one place and must be found easily if the data is needed.
4. Document Preparation. SIA produces the output for individuals or organizations inside and outside the company. Output is triggered in two ways:
By an act of output produced when something happens. As examples of bills prepared in time of order.
The output generated by the schedule at some point.
Generally the output of the document, but more and more users use a visual (display screen) to obtain information in a timely and appropriate, without having to wait for regular reports from the accounting published on schedule. access to information can be done locally or globally by using public facilities.
Based on the above description can be said that the responsibility of collecting, storing and processing data and reporting financial transactions are part of the responsibility of the accounting department. Other parts such as sales, purchasing, finance the operational part of preparing the evidence of transactions, while the IT is part of the supporting facilities include data processing software, including the selection of technology hardware and holds responsibility for the security of data systems.
Accounting computer accounting system is a business transaction with mengautomatisasi implement open management, so that accounting information can be obtained directly through terminals scattered corporate environment. With this facility allows tersediaanya management got the information through visual media available on the monitor diruangannya own without waiting for a report published routine accounting section.
In the accounting manual, all the responsibility of data processing and reporting of both financial and operational reporting is the duty of the accounting department. On the computer accounting reports that are operational can be directly issued by the relevant sections, so the responsibility of the accounting becomes lighter.
Framework for Accounting Systems
Framework for Accounting Systems
Accounting information system (AIS) is a function that implements financial data processing tasks to the information required for users inside and outside the company. SIA is responsible to provide financial information for each element except the competition environment. In connection with the financial information needs are top-level management needs so AIS only information-oriented service to these top-level management.
Computer accounting systems evolve with the development of information technology and science which required not only financial but also operational (non-financial) and who need information not only top level management but all levels of management. Computer accounting system supports open management, however there are still many organizations that implement a closed management.
Main accounting system of classification consists of accounts ledgers, journal and proof transactions. Each of these elements are interconnected to form a recording procedures.
The following is the relationship of each element with other procedures
Systems and procedures Evidence Journal Ledger transactions
1. Sales sales sales invoice accounts receivable, sales
2. Cash Cash Acceptance Evidence Receipts Account receivables, and cash
3. Purchase Purchase Purchase Invoice Accounts Finished goods
4. Accounts Payable Accounts Payable Cash Proof of Debt and Cash Account
5. General Payroll Compliance & Invoice Account fees Salaries & Wages, Pieces, Debt salary
The table above shows that out of every procedure will produce a proof of transaction. Note the journal will be posted to the ledger accounts. The table is simply to show relationships between elements, in its implementation may vary, depending on the method chosen.
Accounting information system (AIS) is a function that implements financial data processing tasks to the information required for users inside and outside the company. SIA is responsible to provide financial information for each element except the competition environment. In connection with the financial information needs are top-level management needs so AIS only information-oriented service to these top-level management.
Computer accounting systems evolve with the development of information technology and science which required not only financial but also operational (non-financial) and who need information not only top level management but all levels of management. Computer accounting system supports open management, however there are still many organizations that implement a closed management.
Main accounting system of classification consists of accounts ledgers, journal and proof transactions. Each of these elements are interconnected to form a recording procedures.
The following is the relationship of each element with other procedures
Systems and procedures Evidence Journal Ledger transactions
1. Sales sales sales invoice accounts receivable, sales
2. Cash Cash Acceptance Evidence Receipts Account receivables, and cash
3. Purchase Purchase Purchase Invoice Accounts Finished goods
4. Accounts Payable Accounts Payable Cash Proof of Debt and Cash Account
5. General Payroll Compliance & Invoice Account fees Salaries & Wages, Pieces, Debt salary
The table above shows that out of every procedure will produce a proof of transaction. Note the journal will be posted to the ledger accounts. The table is simply to show relationships between elements, in its implementation may vary, depending on the method chosen.
System Design
System Design
Accounting system should be designed to meet the specifications of the information needed by the company, provided that such information is not too expensive. Thus, the main considerations in designing the accounting system is the balance between benefits and costs incurred to obtain this information.
To be effective, the report presented by the accounting system should be made in a timely, clear and consistent. The report presented to the user's knowledge and needs to be used as a consideration in the decision-making.
Designer (designer) system must have the knowledge to distinguish between accounting systems and good data processing method of processing data manually or by using computerized. The ability to distinguish between transaction processing and computer manually quite important, because in certain business organizations, not all transactions can be processed by computer and the system designer's ability to evaluate alternatives that consider the knowledge of the basic principles of accounting systems. In short, the basic principles contained in a good accounting system is likely designed system at a particular company will have difficulty when applied.
System Implementation
Implementation of the system is not only a responsibility of the existing personnel in certain parts, but all personnel must be responsible for the operation of the system. Operation of the system must be carefully and always be supervision over the prior operating system completely.
Ledger Assistant
This book is often called the additional books. Ledger is provided for accounts that require a large book details, such as: accounts receivable, accounts payable and inventory merchandise. From this ledger can be prepared a list of the relevant accounts at any desired date (usually the end of the month or the end of the year).
Special Journal
As the name implies, a special journal is a special journal used to record the transactions of its kind. Grouping transactions depends on the type of company activities.
Although it has provided specialized journals, the company still needs the general ledger used to record transactions that can not be recorded in special journals, and also for the purposes of making adjustments journals, journal accounts closure and correction. Format and how to use special journals different from the general journal. These changes are intended to work on journals and books from the journal to the ledger can be done more efficiently. Here are some common special journals diguankan:
• Sales Journal is a special journal used to record transactions made on credit. Cash sales are not included in these journals because the sales transactions occur in cash cash receipts, so that cash sales are recorded in cash receipts journal.
• Cash receipts journal is a journal specifically provided for record cash receipt transactions. To save time of recording, the journal is designed with a number of columns and meanyediakan total only recorded every dollar into a big book.
• General Journal is used to record accounting adjustments, closing the books, corrections and other transactions that can not be recorded in special journals.
Accounting system should be designed to meet the specifications of the information needed by the company, provided that such information is not too expensive. Thus, the main considerations in designing the accounting system is the balance between benefits and costs incurred to obtain this information.
To be effective, the report presented by the accounting system should be made in a timely, clear and consistent. The report presented to the user's knowledge and needs to be used as a consideration in the decision-making.
Designer (designer) system must have the knowledge to distinguish between accounting systems and good data processing method of processing data manually or by using computerized. The ability to distinguish between transaction processing and computer manually quite important, because in certain business organizations, not all transactions can be processed by computer and the system designer's ability to evaluate alternatives that consider the knowledge of the basic principles of accounting systems. In short, the basic principles contained in a good accounting system is likely designed system at a particular company will have difficulty when applied.
System Implementation
Implementation of the system is not only a responsibility of the existing personnel in certain parts, but all personnel must be responsible for the operation of the system. Operation of the system must be carefully and always be supervision over the prior operating system completely.
Ledger Assistant
This book is often called the additional books. Ledger is provided for accounts that require a large book details, such as: accounts receivable, accounts payable and inventory merchandise. From this ledger can be prepared a list of the relevant accounts at any desired date (usually the end of the month or the end of the year).
Special Journal
As the name implies, a special journal is a special journal used to record the transactions of its kind. Grouping transactions depends on the type of company activities.
Although it has provided specialized journals, the company still needs the general ledger used to record transactions that can not be recorded in special journals, and also for the purposes of making adjustments journals, journal accounts closure and correction. Format and how to use special journals different from the general journal. These changes are intended to work on journals and books from the journal to the ledger can be done more efficiently. Here are some common special journals diguankan:
• Sales Journal is a special journal used to record transactions made on credit. Cash sales are not included in these journals because the sales transactions occur in cash cash receipts, so that cash sales are recorded in cash receipts journal.
• Cash receipts journal is a journal specifically provided for record cash receipt transactions. To save time of recording, the journal is designed with a number of columns and meanyediakan total only recorded every dollar into a big book.
• General Journal is used to record accounting adjustments, closing the books, corrections and other transactions that can not be recorded in special journals.
Accounting Field
Accounting Field
With the rapid economic growth and increasing complexity of corporate-driven technological progress, increased government regulation of corporate activity, then the accountant required for specialized expertise in accounting. Specialized field of accounting that, what? Well, let's look at specific areas of the following accounting!
a. Financial Accounting (Financial Accounting)
Financial accounting is also called the General Accounting (General Accounting), the accounting records relating to corporate transactions and the preparation of periodic financial reports are guided by the principles of accounting. Financial statements could be used as an internal and external information company.
b. Accounting Examination (Auditing and Accounting)
Examination of accounting is accounting activities related to internal audit or public accounting. Public accounting examination of the records supporting the financial statements with the stated eligibility and could trust a report.
c. Management Accounting (Management Accounting)
Central point in the management accounting information for the parties in the company. Uses include management accounting, controlling the activities of the company, monitor cash flow, and assess alternatives in decision making. For example in the case of sale pricing, spending, production and investment methods. This accounting process is also the special problems faced by corporate managers from various levels of the organization by using historical data and data interpretation.
d. Cost Accounting (Cost Accounting)
Accounting cost accounting is a field that emphasizes activities on costing and control over costs. Particularly those related to the production costs of goods. In addition, one of the main functions of cost accounting is the collection and analysis of data on costs, whether they are or what will happen to be used by corporate leaders as a means of control over activities that have been conducted and the tools to make future plans.
e. Accounting Taxation (Tax Accounting)
Tax accounting field include preparation of tax notices and considering the tax consequences of the planned business transactions.
f. Budget Accounting (Accounting Budgeting)
Budget accounting is the field of accounting-related financial planning of company activities for a certain period in the future as well as analysis and pengontrolannya.
With the completion of the discussion of the accounting areas earlier, certainly has opened your insight that the development of accounting is also highly influenced by technological advances and the rapid growth of the business world. Where is indirectly demanding quality resources and accounting professionals, do not you? Then the problem will arise again now a new question, namely whether the field of accounting experts that includes professionals, like one who is a doctor, lawyer and notary? The answer is correct! Someone who has expertise in the field of accounting educational background of at least 3 Diploma in Accounting majors. Okay now let's continue the discussion with the accounting profession.
With the rapid economic growth and increasing complexity of corporate-driven technological progress, increased government regulation of corporate activity, then the accountant required for specialized expertise in accounting. Specialized field of accounting that, what? Well, let's look at specific areas of the following accounting!
a. Financial Accounting (Financial Accounting)
Financial accounting is also called the General Accounting (General Accounting), the accounting records relating to corporate transactions and the preparation of periodic financial reports are guided by the principles of accounting. Financial statements could be used as an internal and external information company.
b. Accounting Examination (Auditing and Accounting)
Examination of accounting is accounting activities related to internal audit or public accounting. Public accounting examination of the records supporting the financial statements with the stated eligibility and could trust a report.
c. Management Accounting (Management Accounting)
Central point in the management accounting information for the parties in the company. Uses include management accounting, controlling the activities of the company, monitor cash flow, and assess alternatives in decision making. For example in the case of sale pricing, spending, production and investment methods. This accounting process is also the special problems faced by corporate managers from various levels of the organization by using historical data and data interpretation.
d. Cost Accounting (Cost Accounting)
Accounting cost accounting is a field that emphasizes activities on costing and control over costs. Particularly those related to the production costs of goods. In addition, one of the main functions of cost accounting is the collection and analysis of data on costs, whether they are or what will happen to be used by corporate leaders as a means of control over activities that have been conducted and the tools to make future plans.
e. Accounting Taxation (Tax Accounting)
Tax accounting field include preparation of tax notices and considering the tax consequences of the planned business transactions.
f. Budget Accounting (Accounting Budgeting)
Budget accounting is the field of accounting-related financial planning of company activities for a certain period in the future as well as analysis and pengontrolannya.
With the completion of the discussion of the accounting areas earlier, certainly has opened your insight that the development of accounting is also highly influenced by technological advances and the rapid growth of the business world. Where is indirectly demanding quality resources and accounting professionals, do not you? Then the problem will arise again now a new question, namely whether the field of accounting experts that includes professionals, like one who is a doctor, lawyer and notary? The answer is correct! Someone who has expertise in the field of accounting educational background of at least 3 Diploma in Accounting majors. Okay now let's continue the discussion with the accounting profession.
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