Group XII:

1.HENI VERADIKA/2019017037
2.ZELDA KURAMA/2019017038
3.NURAINUN’NISA/2019017017
Lecturer :
ADHI KUSUMA

Introduction: What Is Accounting

Accounting is the recording of financial transactions
along with storing, sorting, retrieving, summarizing,and
presenting the results in various reports and
analyses.Accounting is also a field of study and
profession dedicated to carrying out those tasks.
Accounting is the Language of Business
Every business organization that has economic
resources, such as money, machinery,and buildings, uses
accounting information.for this reason,accounting is
Bcalled the language of business.accounting also serves
as the language providing financial information about
not-for-profit organizations such as governments,
churches,charities,fraternities, and hospitals. however,
these entities are not businesses because they do not
operate in a for-profit manner.in this course we will focus
on accounting for business firms.
The accounting process provides financial data for a
broad range of individuals whose objectives in studying
the data vary widely. Bank officials, for example, may
study a company’s financial statements to evaluate the
company’s ability to repay a loan.prospective investors
may compare accounting data from several companies to
decide which company represents the best investment.
Accounting also supplies management with significant
financial data useful for decision making.

Sumber: https://courses.lumenlearning.com/sac-finaccounting/chapter/chapter-1/
PRONOUN
1. these entities are not businesses because they do not
operate in a for-profit manner.
2. in this course we will focus on accounting for
business firms.
3. The accounting process provides financial data for a
broad range of individuals whose objectives in
studying the data vary widely.
4. prospective investors may compare accounting data
from several companies to decide which company
represents the best investment.
PART OF SPEECH
 Accounting is the recording of financial
Verb transactions along with storing, sorting,
retrieving, summarizing,and presenting
the results in various reports and
analyses.

 however, these entities are not businesses

because they do not operate in a for-profit
manner.

 in this course we will focus on accounting

for business firms.
Pronoun
 The accounting process provides financial
data for a broad range of individuals whose
objectives in studying the data vary widely.

 prospective investors may compare

accounting data from several companies to
decide which company represents the best
investment.

Noun  Every business organization that has

economic resources, such as money,
machinery,and buildings, uses accounting
information.

 accounting also serves as the language

providing financial information about not-
 for-profit organizations such as
governments,
churches,charities,fraternities, and
hospitals.

 Accounting is the recording of financial

transactions along with storing, sorting,
Conjunction retrieving, summarizing,and presenting the
results in various reports and analyses.
 however, these entities are not businesses
because they do not operate in a for-profit
manner.

 accounting also serves as the language

providing financial information about not-
for-profit organizations such as
governments, churches,charities,fraternities,
Prepostions and hospitals.
 Accounting is the recording of financial
transactions along with storing, sorting,
retrieving, summarizing,and presenting the
results in various reports and analyses.