BAHAN MATERI MIND MAPPING

Akuntansi adalah suatu proses yang diawali dengan mencatat,

mengelompokkan, mengolah serta menyajikan data, mencatat transaksi
apapun yang berhubungan dengan keuangan dalam suatu perusahaan
sehingga informasi yang didapat tersebut digunakan oleh orang yang
berkompeten dengan informasi tersebut, serta informasi tersebut sebagai
bahan pengambilan suatu keputusan
Accounting is a process that begins with recording, classifying, processing and
presenting data, recording any transactions related to finance in a company so
that the information obtained is used by people who are competent with the
information, and this information is used as material for making a decision.
Hasil dari proses akuntansi adalah laporan keuangan, dan Informasi yang
dihasilkan dari proses akuntansi tersebut dapat menjawab informasi yang
dibutuhkan para pemakainya.
The results of the accounting process are financial reports, and the information
generated from the accounting process can answer the information needed by
its users.
Financial statements are records of a company's financial information during
an accounting period that can be used to describe the company's performance.
Laporan keuangan adalah catatan informasi keuangan suatu perusahaan pada
suatu periode akuntansi yang dapat digunakan untuk menggambarkan kinerja
perusahaan tersebut.
Laporan keuangan terdiri atas 3 yakni

1,. The balance sheet

2. income statement
3. cash flow statement
Financial statements can tell you what your most profitable months are, how much
money you’ve spent on supplies, and what the total value of your business

The different types of accounting

Financial accounting

Every year, your company will generate financial statements that people outside of your
company, people like investors, lenders, government agencies, auditors, potential
buyers, etc., can use to learn more about your company’s financial health. Preparing the
company’s annual financial statements this way is called financial accounting.

Managerial accounting

Managerial accounting is similar to financial accounting, with two important exceptions:

1. The statements produced by managerial accounting are for internal use only.
2. They’re generated much more frequently—often on a quarterly or monthly basis.

If your business ever grows to the point where you need to hire an accountant full-time,
most of their time will be taken up by managerial accounting. You’ll be paying them to
produce reports that provide regular updates on the company’s financial health and help
you interpret those reports.

Tax accounting

When your accountant provides you with recommendations for how to get the most out
of your tax return, that’s tax accounting.Tax accounting is regulated by the Internal
Revenue Service (IRS), and the IRS legally requires that your tax accounting adhere to
the Internal Revenue Code (IRC).Tax accounting is all about making sure that you don’t
pay more tax than you are legally required to by the IRS.

Cost accounting

Cost accounting involves analyzing all of the costs associated with producing an output
(whether it be a physical product or service) in order to make better decisions about
pricing, spending and inventory.

Cost accounting feeds into managerial accounting, because managers use cost
accounting reports to make better business decisions, and it also feeds into financial
accounting, because costing data is often required when compiling a balance sheet.

Credit accounting

Credit accounting involves analyzing all of a company’s unpaid bills and liabilities and
making sure that a company’s cash isn’t constantly tied up in paying for them. Credit
accounting can be one of the most difficult kinds of accounting to do well, because it
usually involves telling someone something they don’t want to hear (like your accountant
telling you that you should be borrowing less.)