"The Importance of Accounting in Various Fields"

Accounting is a study that opens door in every kind of business whether large or small, public or private ( Weiss 2009). It  has become a part of the trading and management system of a business unit. 

Accounting information has an important role to achieve business success such as,  economic decision making in business management, including market development decisions, pricing and more.Those are some reasons why accounting is very useful for us. Accounting makes it easier for us to do the process of business. Moreover, accounting has many functions in various fields such as government, bank,and environment.

 First, government needs accounting.  According to Arif (2002: 3) "Government Accounting is a service-providing activity to provide government financial information on the process of recording, classifying, summarizing a government financial transactions and interpretation of the financial information". 

Based on the definition, there are some similarities between government accounting and general accounting. Both alike need accounting services to produce financial information such as expenses, assets, debt and equity. Specifically, The government accounting also needs accounting to classify the components of the transaction (Genito 2013) and to improve the quality of government institutions. In the meantime, there is difference between general accounting and government accounting. 

The goal of government accounting is  to improve service and community welfare, while the goal of general accounting is to gain profit. In brief, there are some similarities and differences between accounting for government and accounting in general that makes government accounting is classified as a stand-alone accounting field.

Second, bank also needs accounting. Banking accounting is a systematic record in the presentation, and the interpretation of financial transactions, such as receiving deposits, giving credit, moving funds, and other services applicable in the business of banks (Hidayat, Shinta, Goenawan 2012). 

Accounting is used in calculating revenue recognition which is the most important moment in a financial report, an accurate measurement is needed to provide a clear picture of the condition of the banking.

The bank's financial statements aim to provide information on the financial position, performance and changes in financial position. Thus, the bank's financial statementse really need accounting in their process of working.

Third, environment also requires accounting. Sahid (2002) cited in Utama (2016) defines environmental accounting as an accounting process, such as "recognizing, seeking, decreasing the negative environmental effects of conventional practices, planning information system  and monitoring environmental  systems in support of management decisions and sustainability systems." 

Based on the definition, environmental accounting is a kind of reporting operation for companies agencies to environment. The Companies need a concept of accounting that can explain and measure the environment then  change the data to be an important information for management, such as measurement of a natural asset and calculate the benefits of environmental costs. 

So, Environment accounting can help companies  to identify possible future environmental issues. Otherwise, if the company does not care about the environment, the companies will get complaints from consumers, protests from environmental activists, protests from its shareholders and possibly from their own employees because the companies do not have the report about conservation costs, environmental management costs and environmental conservation costs. In brief, every company must create a concept of environmental accounting to protect and conserve the environment  as the company's activities operate smoothly without conflicts with communities.