Accounting as an art that is based on mathematical logic

Accounting is the measurement, translation, or provision of assurance about info that will assist managers, investors, tax authorities and additional decision makers to make source allocation decisions within businesses, organizations, and government companies. Accounting is the artwork of measuring, communicating and interpreting economic activity. Broadly, accounting is also known as the “language of business”. Accounting aims to prepare an accurate financial statements that can be used by managers, policy makers, and other interested celebrations, such as shareholders, creditors, or owners. Daily record keeping involved in this process is known as bookkeeping. Financial accounting is definitely a branch of accounting in which financial info in a business is recorded, classified, summarized, interpreted, and communicated. Auditing, the disciplines related but stay independent from the accounting, is definitely a process in which an independent examiner review the economic statements of an organization to provide an opinion or – reasonable but not guaranteed to be totally – about the fairness and compliance with accounting concepts generally acceptable ,

Accounting practitioners are known as accountants. Officially qualified accountants have a certain degree distinct in each country. An example is definitely a Chartered Accountant (FCA, CA or ACA), Chartered Certified Accountant (ACCA or FCCA), Administration Accountant (ACMA, FCMA or AICWA), Certified Open public Accountant (CPA) and Certified Basic Accountant (CGA). In Indonesia, a certified public accountant known as CPA Indonesia (formerly: BAP or Certified Open public Accountant).

Modern accounting. Core theory of modern economic accounting is on-entry system. The system includes making at least two entries for each and every deal: a debit on an account, and a related credit on another account. The total number of debits must always equal the total amount of credit. This will facilitate the examination if an error occurs. This method is known first used in medieval Europe, though some are found this way have been used since ancient Greek times.

Critics say that the standard accounting practices have not changed much since then. Accounting reforms in various forms always occur in every generation to maintain the relevance of accounting with capital assets or production capacity. However, this does not change the basic principles of accounting, which is usually expected not to rely on such economic influence.

Accounting as an art that is based on mathematical logic – now known as the “bookkeeping” (double-entry bookkeeping) – offers been understood in Italy since 1495 when Luca Pacioli (1445-1517), also known as Friar (Father) Luca dal Borgo, published a book on the “bookkeeping” in Venice. The first known English-language books published in London by John Gouge or Gough in 1543.

A short book featuring instruction accounting also published in 1588 by John Mellis of Southwark, in which includes his own terms, “I am but the renuer and Reviver of an ancient old copie printed here in London the 14 of August 1543: the collected, published, made , and set forth by one Hugh Oldcastle, Scholemaster, who, as appeareth by his Treatise, after that taught Arithmetics, and this booke in Saint Ollaves parish in Marko Lane. ” John Mellis refers to the fact that the accounting principles that he describes (which is a simple system of double-entry / double entry) is “after the forme of Venice”.

At the beginning of the 18th century, the solutions of accountants based in London has been used in an investigation of a director of the South Sea Company, who was traded stock company. During this investigation, the accountant test at least two of the company’s books. His report described in the book Sawbridge and Organization, by Charles Snell, Composing Master and Accountant in Foster Lane, London. United States owes the concept of interest Public Accountant registered in the British Chartered Accountant who offers been coined in the 19th century.
History.

Accounting as an art that is based on mathematical logic – now known as the “bookkeeping” (double-entry bookkeeping) – offers been understood in Italy since 1495 when Luca Pacioli (1445-1517), also known as Friar (Father) Luca dal Borgo, published a book on the “bookkeeping” in Venice. The first known English-language books published in London by John Gouge or Gough in 1543.

A short book featuring instruction accounting also published in 1588 by John Mellis of Southwark, which contained his terms, “I am but the renuer and Reviver of an ancient old copie printed here in London the 14 of August 1543: the collected, published, made, and set forth by one Hugh Oldcastle, Scholemaster, who, as appeareth by his Treatise, after that taught Arithmetics, and this booke in Saint Ollaves parish in Marko Lane. ” ( “I am a reformer and Starters back from ancient copies printed here in London on August 14, 1543: compiled, published, created and appointed by Hugh Oldcastle, Scholemaster, which appears in his treatise, after that taught arithmetic, and this book in the parish of Saint Ollaves in Marko Lane. “) John Mellis refers to the fact that the accounting principles that he describes (which is a simple system of double-entry / double entry) is” after the forme of Venice “.

At the beginning of the 18th century, the solutions of accountants based in London has been used for an investigation of the directors of the South Sea Company, who was traded stock company. During this investigation, the accountant test at least two of the company’s books. His report described in the book Sawbridge and Organization, by Charles Snell, Composing Master and Accountant in Foster Lane, London. United States owes the concept of interest Public Accountant registered in the British Chartered Accountant who offers been coined in the 19th century.

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Nasib Lion Air Di Ujung Tanduk

Awal 2017 tampaknya bukan awal yang baik bagi maskapai Lion Air. Hal ini disebabkan setidaknya dua rentetan insiden besar yang menyita perhatian masyakarat. Yang pertama adalah adanya sejumlah penumpang yang tertinggal di bandara dan satu lagi tentang kebocoran bahan bakar saat pengisian. Harga tiket murah Lion Air yang diminati masyarakat nampaknya tidak terus diikuti perbaikan pelayanan. Ya, beberapa tahun terakhir Lion Air ini memang dikenal memiliki pelayanan yang kurang maksimal terutama soal ketepatan waktu. Dengan ditambah dua insiden besar di tahun ini, kementrian perhubungan sudah memberikan peringatan keras untuk Lion Air.

Beberapa waktu yang lalu, pesawat Lion Air di Bandara Djuanda mengalami kebocoran tangka avtur. Saat melakukan pengisian, petugas menemukan adanya kebocoran padahal penumpang saat itu sudah mulai masuk ke pesawat. Langkah cepat untuk evakuasi penumpang dan penanganan tangka bocor tersebut memang sangat baik sehinga tidak ada peristiwa pesawat meledak. Namun, tetap saja berita ini begitu menggegerkan lantaran pesawat Lion Air ternyata sangat berbahaya. Orang orang akan berpikir bahwa harga tiket pesawat Lion Air dan promo Lion Air yang murah itu ternyata tidak menjamin keselamatan. Hal ini menambah lengkap pemberitaan negatif di awal 2017 setelah sebelumnya ada insiden 8 penumpang tertinggal di bandara Soekarno Hatta. Tertinggalnya penumpang ini menjadi berita besar lantaran beredarnya video para penumpang ngamuk yang diunggah di sosial media.

Mendengar berita seperti ini, pemerintah pun tidak tinggal diam. Dari pihak kementrian saat memberikan keterangan kepada media terkait kasus kasus Lion Air ini, ternyata pemerintah memberikan waktu 2 bulan. Kementrian perhubungan memberikan waktu evaluasi dan perbaikan disejumlah sektor hingga akhir Mei. Hal ini langsung disanggupi oleh pihak manajemen Lion Air. Ada beberapa permintaan evaluasi dan perbaikan. Salah satunya adalah pelayanan yang harus diperbaiki. Pihak Lion Air harus sudah mulai mengurangi keterlambatan penerbangan yang siginifikan mulai bulan April ini. Selain itu, kru dari penerbangan pun harus ditingkatkan menjadi satu banding 3,5 minimalnya. Jika hingga batas akhir Mei tidak ada perubahan, maka pemerintah akan memberikan sanksi sanksi tegas kepada Lion Air.

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Berita Nam Air Yang Menanjak Drastis

Berita terbaru dari Nam Air ini berkaitan dengan maskapai yang satu ini menanjak cukup drastis. Hal ini tidaklah berkaitan dengan gaya terbang atau insiden penerbangan. Menanjak drastisnya Nam Air ini adalah soal prestasi. Ya, beberapa waktu yang lalu sudah dikeluarkan data yang menunjukan soal prestasi ketepatan waktu atau biasa disebut dengan istilah OTP. Di tahun 2016, ketepatan waktu dari Nam Air menduduki posisi kedua di deretan maskapai yang ada di tanah air. Maskapai pesawat Nam Air ini sangatlah mencuri perhatian di kalangan penerbangan tanah air. Nam Air yang baru lahir tahun 2103 ini ternyata memiliki prestasi ketepatan waktu yang luar biasa ditahun 2016.

Prestasi ini tidak dirasakan ditahun sebelumnya, dan tidak menjadi persoalan karena memang masih maskapai baru. Namun di tahun lalu, prestasi ketepatan waktu Nam Air ini membuat banyak orang terkagum kagum. Maskapai ini mengalahkan ketepatan waktu dari maskapai terbaik Garuda Indonesia yang hanya menempati peringkat ketiga. Untuk tangga juara ditempati oleh sesame maskapai baru yaitu Batik Air. Harga tiket pesawat Nam Air memang tidak terlalu murah. Hal ini disebabkan lantaran Nam Air ini memang bukan tergolong maskapai bertarif murah seperti Air Asia, atau Citilink. Nam Air ini lahir untuk memberikan layanan penuh atau full pack dari Sriwijaya Air. Ya, maskapai Nam Air memang merupakan anak dari Sriwijaya Air.

Tetapi, walau bukan maskapai induk justru prestasi ketepatan waktunya melebihi dari induknya. Harga tiket pesawat Nam Air ini bisa saja dikatakan terjangku karena jika dibandingkan maskapai lainnya untuk layanan full pack, harga dari tiket pesawat promo Nam Air lebih murah. Tentu saja, masyarakat akan mudah jatuh hati pada maskapai ini karena Nam Air memberikan layanan yang memuaskan. Tetapi, bagi masyarakat yang ingin terbang bersama Nam Air yang memiliki prestasi baik ini, bisa mendapatkan harga yang miring. Caranya adalah dengan mendapatkan promo Nam Air diberbagai situs penjualan tiket pesawat online. Saat ini ada banyak sekali tawaran tiket pesawat online Nam Air yang sudah disertai potongan harga di dunia online. Dengan begitu, siapa saja akan merasakan tiket yang terjangkau dan pelayanan penerbangan yang maksimal.

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