Attention To: Human
Resources Department
PT. Garuda Indonesia
Jalan M1.Area
Perkantoran Gedung Garuda City Center, Soekarno-Hatta Int'l Airport
Jakarta
Dear Sir or Madam,
I am writing to you
to ask about the possibility of working in your company, PT.Garuda indonesia. I
found a job vacancy advertisement in Suara Pembaharuan that your company needs
a accounting officer and I consider myself to have the proper experience to
qualify for the job.
My name is Abiyyu
ariq . I am twenty years old. I have an
educational background as a accounting from Gunadarma university where I graduated two years ago. I have
experience as Accounting officer from some companies I have worked before as
well.
With my educational
background and my previous experience as accounting officer, I am confident
that I have enough qualifications and skills to contribute to your company. In
addition, I have excellent skill to operate the computer, including to work
with Microsoft Office. I also speak fluently in English and I write in English
with no difficulty as well. I can work independently or in a team. I am also a
hard worker who always want to progress and grow and also, I am very eager to
learn.
Herewith the letter,
I enclose my resume and some other documents which outlines my qualifications
in more detail.
I look forward to
hearing from you soon and I have high hope to join your company.
Sincerely,
Abiyyu ariq
Accounting : Introduction to Accounting
Early accounting development begins since
ancient Mesopotamia around 3300 to 2000 BCE, and it is has been used for
keeping the earliest records of goods traded and received.Early accounting
development also happened in ancient Egyptians and Babylonians. When medieval
europe move their economy systems to a monetary economy in 13th
century ,merchants depended their bookkeeping to keep track their multiple
simultaneous transactions due to financed by bank loans.one important
breakthrough that time was double entry bookkeeping, In double entry
bookkeeping system, there was a debit and credit system for each transaction.
Debit in Latin means "he owes" and credit in Latin means "he
trusts".In 1854, first professional organizations for accountants
were established in Scotland. Now,organizations for chartered accountants have
been formed all over the world.
The American Institute of Certified Public
Accountants (AICPA) defines Accounting is the art of recording, classifying,
and summarizing in a significant manner and in terms of money, transactions and
events which are, in part at least of financial character, and interpreting the
results thereof . In 1966, the American Accounting
Association(AAA) defined accounting as ‘the process of identifying, measuring
and communicating economic information to permit informed judgments and decisions
by users of information. The branches of accounting are divided into three : private
Accounting, Public Accounting, Government Accounting. First,The private accounting
is concerned with the setting up systems and recording business transactions,
collection and analysis of financial data strictly within a particular
company/organization, following disciplines: Financial Accounting, Cost
Accounting, Management Accounting, Social Responsibility/green accounting, Tax
accounting, Human resource accounting .Second, Public accounting involves an
independent third party examining the financial statements and supporting
systems of client companies/organisations to see if their financial statements
fairly represent the results, financial position, and cash flows of the
clients. last, Government and an entity that collects, manages and spends
money, needs accounts to make sure that all funds received and spent are
accounted for so it’s called government accounting.
Moreover, The Financial Accounting Standards
Board (FASB) issues a standardized set of accounting principles in the U.S.
referred to as generally accepted accounting principles (GAAP). Some of the
most fundamental accounting principles include the following: Accrual
principle, Conservatism principle, Consistency p,rinciple, Cost principleEconomic
entity principle,Full disclosure principle,Going concern principle , Matching
principle,Materiality principle,Monetary unit principle ,Reliability principle,
Revenue recognition principle, Time period principle
In conclusion, accounting helps organizations
to keep their financial record, right and their obligation and accounting is
very important to recording and processing of data into information, of the
characteristics of 'good' information, and of the relationship between
accounting and organisational objectives.
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