INTRODUCTION "Accounting Roles" THE MANAGER....

Introduction to Accounting Roles For Managers will discuss the development of "accounting roles" from the beginning to the latest developments, how the accounting ultimately affect the "non-financial manager's roles" associated with the use of financial information. Later discussion will include: Accounting, accountability and Accounts, a brief history of accounting, the role of management accounting, Management Accounting Development Events.

Post this topic I think is important, especially for colleagues who did not come from the background of accounting / finance. With this post, I hope colleagues can have a perspective and placing accounting and finance as it should without a drive by thinking (read: penilian) the excess of accounting (neither under-nor over-estimates-estimates).

Accounting for Managers, obviously we'll talk more (discuss) accounting of his management side than accounting techniques, would be much use management terms. There'll be plenty to talk about the aggregate of the entity. If you think in this category we will be much talk about the journals, the treatments, it will not be in this category. Instead, here will be much talked about: strategy-strategy, analyisis-analysis, and the tactic associated with decision-making are implicated and implications for financial, value-added, profit, performance, goal achievement as a management team.
Is this specifically intended for those managers who plays it?

The answer: Certainly not. Although in this category do not membahasa journals and treatments, knowing (if you can explore) managerialnya side of a progress. Learn about techniques of analysis, to interpret financial statements and then made the strategic decision-making tool, is not that a valuebale knowledge? . Well, the point if you like to learn, like the improvement, like progress, does not want to go out on a place, want to tread the path wider and spacious. Let's go and read on ....




Businesses exist to provide goods (products) and services (services) to customers in order to obtain financial rewards (returns back / wan-achievement). Meanwhile, public sector (public-sector) and non-profit organizations (non-profit organization) also provides services, although financial resources did not come from customers, but from the government or charity donations and other forms.

While this post-series is primarily Concerned with profit-oriented businesses, but I believe most of the principles-principles that will be considered equally applicable to public sector and non-profit organization.

I (probably all those accounting) fully aware that "Business is not about accounting", essence of a business accounting is not, definitely not. Business is on the market, the people (suppliers & customers) and their operations (delivery of goods / services).

However, the accounting implications of all business decisions. Why? Since accounting is a representation of business activities.

AAA (= American Accounting Association) mendifiniskan accounting in 1966 as:

"The process of Identifying, measuring and communicating economic information to permit informed Judgments and decisions by users of the information".

This definition is important, because:

[-]. It recognizes that accounting is a process: that process is Concerned with capturing business events, recording their financial effect, summarizing and reporting the result of those effects, and interpreting those results (we will discuss in subsequent postings).

[-]. It is Concerned with economic information: while this is predominantly financial, it also allows for non-financial information (we will discuss in my postings later)

[-]. Its purpose is to support "informed Judgments and decisions" by users: this emphasizes the decision usefulness of accounting information and the broad spectrum of 'users' of that information (we will discuss in subsequent postings).