Rabu, 26 September 2012

Why I want to be an accountant????

My name Rifina Ridayanti, now I was a student in UPI Bandung and I am majoring in accounting.

Many things which is the reason for me choosing accountancy, although basically I do not have a basic accounting, but will not close the possibility for me to become an accountant.


The first is in my mind an accountant was a lot of money and a large salary.
Who does not want to have a lot of money?.
Everyone would want it that way. an accountant's job to count the money even though it was someone else's money, it's very heavy responsibility to be an accountant and a salary that is given was not in vain. therefore I will study hard indeed to achieve my goals.
 

Besides that I also wanted to work in a well-known bank especially when it comes to working at the World Bank. woooww Amazinggg !!!!!!........

 I always dreamed that one day I'd love to work in a bank and deal with the money.
Become an accountant that many options we can work on taxes, being a corporate consultant, auditor 

.
That became my main goal is when I graduate I can get a job like what I want

 I should be happy my parents, I do not want to make them upset.

Being an accountant is a better option for me. for that I have to get and keep the spirit. I have to be an honest accountant. amieennn

Selasa, 18 September 2012

DEFINITION OF GAAP , IFRS , IAS AND IASC


1) GAAP ( Generally Accepted Accounting))
GAAP is accounting rules used to prepare, present and report financial statements for a wide variety of entities, including publicly traded and privately held companies, non-profit organizations, and government authorities.
Generally Accepted Accounting Principles (GAAP) refer to the standard framework of guidelines for financial accounting used in any given jurisdiction; generally known as accounting standards. GAAP includes the standards, conventions, and rules accountants follow in recording and summarizing, and in the preparation of financial statements.

2) IFRS
IFRS (Internasional Financial Reporting Standards) is international accounting standards issued by the International Accounting Standard Board (IASB). International Accounting Standards (International Accounting Standards / IAS) developed by four organizations in the world, namely the International Accounting Standards Board (IASB), Commission of the European Communities (EC), the International Capital Market (IOSOC), and the Federation of Accounting Internasioanal (IFAC). Much of standards that are part of the previous IFRS is International Accounting standards (IAS). 
IFRS is considered as a set of standard "basic principles" which then sets the rules also dictate the application of agency-specific implementation.

3) IAS ( International Accounting Standards)
IAS is standards set by the International Accounting Standards Board in order to ensure the quality, transparency and comparability of balance sheet and annual accounts. International Accounting Standards, now known as International Financial Reporting Standards (IFRS), but individual IAS standards have not changed the name. IAS issued between 1973 and 2001 by the International Accounting Standards Committee (International Accounting Standards Committee (IASC)). On 1 April 2001, the new IASB took over responsibility for preparing of IASC International Accounting Standardsa. IASB continues to develop standards and naming the new standards as IFRS.

4) IASC ( International Accounting Standards Committee)
IASC was established in 1973 and consists of member organizations from ten countries accounting profession. In 1999, the IASC membership consists of 134 professional accounting organizations from 104 countries, including Indonesia.The purpose of  IASC is :
(1) to formulate and issue accounting standards with respect to financial reporting and to promote it to be widely accepted throughout the world, and 
(2) to work for the development and harmonization of accounting standards and procedures with respect to financial reporting.