WHAT IS DECISION ?
A decision is the making of choice betwen two or more alternative
The question is WHY that is happen ? The answer is because it is not possible to do everything as TIME and RESOURCES are always LIMITED
(Keputusan tercipta karena adanya pilihan antara dua atau lebih alternatif. Pertanyaannya kenapa ini bisa terjadi ? simple jawabannya adalah karena manusia tidak mungkin bisa melakukan semuanya dengan waktu dan sumber daya yang terbatas)
LIMITED make something have valuable and make people do some effort , let us give u example .
Gold is limited so gold have a high valuable and if u wanna buy it , u should have money first u can get money if you work . WORK MEANS EFFORT .
(Keterbatasan inilah yang membuat sesuatu itu memiliki nilai dan membuat orang untuk melakukan usahanya)
STEPS OF FORMAL DECISION MAKING :
1. Establish goals , think about what are we trying to achieve . (TUJUAN)
2. gather available information on alternatives, think about what information do you need here, think about pros and cons from that information . (KUMPULKAN INFORMASI)
3. Determine consequences of alternatives, think about what are the consequences of different alternatives (TENTUKAN KONSEKUENSINYA)
4. Choose a course of action (TENTUKAN KEPUTUSAN !)
all of the above are call decision making procces
Thats all about making a formal decision Now we will find out about accounting .
WHAT IS ACCOUNTING ? :
The Nature of accounting :
1. Accounting is a service activity (kegiatan penghasil jasa)
2. Function is to provide and interpret financial information that is intended to be useful in making economic decision (Menawarkan dan menerjemahkan informasi yang nantinya akan berguna untuk menentukan pilihan)
3. Accounting is often called "The language of business" (disebut sebagai bahasa bisnis)
4. Accounting uses its own special words and symbols to communicate financial information that is intended to be useful in economic decision making (memiliki bahasa dan simbolnya tersendiri untuk dipakai sebagai media komunikasi informasi finansial yang nantinya sekali lagi dipakai untuk menentukan pilihan ekonomi)
so accounting has been defined as the process of identifying (menganalisa), measuring (mengukur), recording (merekam), and communicating economic information (komunikasi). to permit informed judgments and economic decisions by users of the information.
STEPS IN ACCOUNTING PROCESS :
1. Identification (about transactions)
2. Measurement (quantification in money terms)
3. Recording (recording, classification, summarization)
4. Communication (accounting reports analysis and in presentation)
NATURE OF BUSINESS :A business is an organization in which basic recources (inputs) , such as materials and labor are assembled and processed to provide goods or services to the costumers.
TYPE OF BUSINESS :
Service business : Provide services rather than product to customers
Merchandising business : sell product to customers , however the product are purchased from other business
Manufacturing Business : Change basic inputs into product that are sold to customers
TYPES OF BUSINESS ORGANIZATION :
1. A Propiertorship is business that owned by one individual
2. A partnership is owned by two or more individuals
3. A corporation is organized under state statues as a separate legal entity.
WHAT IS STAKEHOLDERS ?
Stakeholders is a person or entity that having an interest in the economic performance of the business. For the example PLN , the people who needs PLN are the manager, the employees, goverment, owner of the PLN and people on society all of them are call Stakeholders
Owners are call stockholder . Remember there are difference bettwen STAKEHOLDERS and STOCKHOLDER.
THE ROLE OF ACCOUNTING IN BUSINESS :
1. Identify stakeholders
2. Acces stakeholders information needs
3. Design the accounting information system to meet stakeholders need.
4. Record economic data about busines activities and event
5. Preapare accounting reports for stakeholders
BUSINESS ETHICS :
Are moral principles that guide the conducts of individual. Proper ethical conduct implies a behavior that considers things to society.
3 things u should know ! :
1. Avoid small ethical lapses.
2. Focus on your long term reputation
3. Except to suffer adverse personal consequences for holding to an ethical position.
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