Accounting is an information system that identifies, records, and communicates the economic events of an organization to interested users. Definisi tersebut dikemukakan oleh

Accounting is an information system that identifies, records, and communicates the economic events of an organization to interested users. Definisi tersebut dikemukakan oleh

A. AICPA (American Institute of Certified Public Accountant)

B. FASB (Financial Accounting Standard Board)

C. GAAP (Generally Accepted Accounting Principles)

D. Niswonger and Fess

Menurut Weygandt, Kieso, Warfield (2010: 4), akuntansi mempunyai peranan yang sangat penting dalam masyarakat dimana menyatakan “Accounting is an information system that identifies, records, and communicates the economic events of an organization to interested users”.

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