The financial statements Accounting Principles in Indonesia (Indonesia Institute of Accountants 1974) argued that the financial statements are the balance sheet and profit and loss calculations and all other particulars which was published in the appendices include reports sources and uses of funds, while according to Zaki Baridwan (1995:4 ) suggested that the financial statements adl is a recording of the final outcome of which is a series of financial transactions that occurred during the financial year which the company concerned. Based on the above definitions it can be concluded that the company noted that financial statements are the output of a process of information systems derived from the economic events which include financial revenue cycle cycle cycle expense which is recorded / inputted and processed in accordance with accounting principles generally accepted reply. This is confirmed again by Scott (1986:67) description of the process through which information systems include: Input and Output Processing / reports. This is confirmed again by Michael A. Diamond (1993:22) as follows: "Financial Statements are the principal product of the accounting information system to inteeerest userts communicating information on a firm's financial position of its liquidity and profitability and significant changes in its resources and obligations." Opinion shows that the financial statements are the result of an accounting information system as a communication medium for users to find information the company's financial position both in terms of liquidity and profitability as well as significant changes to the resource which is owned. Financial statements prepared or made with intent to give an idea or a progress report (Progress Report) on a periodic basis which made the management of horse's mouth. So adl financial statements is historical as well as thorough as a progress report and financial report consists of data which is the result of a combination of: a fact which has been recorded (recorded fact) principles and practices in accounting (accounting converntion and postulate) personal opinion (personal judgment).
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