Accounting is the art of writing. Widely
accounting means the art of writing measuring, communicating and
interpretending the finance activity. By learning accounting, we also learned
about writing. It is the duty of the accountant to make financial report and of
course it needs writing ability to arrange such a complicated transaction into
a readable and also understandable report. Before an accountant arrange a
financial report, there are some step known as accounting cycle. The cycle starts
from the transaction, the accountant will made up journals from the transaction
exists. After that the journals will be posted into a ledger book and then used
to build a financial report. Accounting is the art of writing based on math
logic known as double entry book keeping. That’s why the accounting journal
always made in pairing. Without a writing ability, the accountant won’t be able
to describe the business activity into such a writing form. That’s why
accounting also known as the ‘Businnes Ledger’ because it is useds to describe
finance information. The more we understand the language, the wiser we could
manage the report. And if we could manage the report wisely then we could make
a better decision.
