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sekarang OS mobile paling populer adalah android dari pada OS mobile yang lain. seperti, ios, windows phone . mungkin  sejumlah orang masih belum tahu apa itu android . dan bahkan  sejumlah orang masih belum tahu apa saja generasi android dari awal muncul  sampai sekarang. untuk  kian jelasnya  silahkan simak informasi berikut.  sistem operasi android adalah sebuah sistem operasi yang ditujukan untuk perangkat mobile seperti smartphone dan tablet. sistem operasi ini telah dikembangkan oleh google.inc ini sebenarnya adalah pengembangan dari sistem operasi linux, karena modifikasi kernel linux 2.6. pada pengembang sistem operasi ini bisa dibilang fenomenal karena semenjak pertama kali rilis pada september 2007 sampai  sekarang , android OS sudah mencapai kesuksesan yang sangat pesat bahkan sekarang ini sudah menguasai pasar teknologi mobile mengugguli produk-produk yang sebelumnya  misalnya iphone. perkembangan android sangat cepat bahkan dalam satu tahun google merilis dua vers

Definition of Tax Accounting Accounting is not just a business transaction recording company activities only. accounting terms broader than just records. Accounting also includes the analyzes and meninterpretasi economic activity of an enterprise to then be communicated to the users of accounting reports so that the information can be used for decision-making right. in brief, the main purpose of accounting is to present economic information from an economic entity to the parties concerned. In simple terms can be defined as a tax accounting system that calculates the accounting, handle, record, analyze and make even the taxation strategy with regard to economic events (transactions) of the company. Tax accounting is accounting relating to the calculation of tax and refers to regulations and tax laws and its rules of procedure. Tax accounting function is to process quantitative data that will be used to present the financial statements which includes tax calculations. In the m

Agency theory is the basis of the theory underlying the company's business practices are used for this. The theory stems from the synergy of economic theory, decision theory, sociology, and organizational theory. The main principle of this theory suggested a working relationship between the parties that the investor authorizes the parties to whom the authority (agency) is the manager. The separation of owners and management in the accounting literature called the Agency Theory. This theory is a theory that emerged in the development of accounting research which is a modification of the development of financial accounting model by adding aspects of human behavior in economic models. Agency theory basing the contractual relationship between the shareholders / owners and management / manager. According to this theory the relationship between owners and managers created intrinsically difficult because of conflicting interests. In the theory of agency, the agency relationship arise

Definition of Cost Accounting       Definition of Cost Accounting is a process of recording, pengolongan, peringkasan well as the presentation on manufacturing costs (production) and sale of products or services by using a certain way and its interpretation. Cost Accounting can be used in meeting the needs of external parties (investors or creditors) and internal (management) company. Costs for internal company information is usually presented adapt to the needs of management, while presented to external parties shaped Income Statement and Balance Sheet of the Company. Specialized management company, the cost information is so important and so help them in making a decision in the company's operations. Abdul Halim added that the definition of cost accounting, he said: accounting cost accounting is talking about the determination of Cost (cost) of a product produced (or products sold in the market) either for order fulfillment and the buyer or to be used as merchandise

Activity Based Costing (ABC) Financing system is generally divided into two types, namely conventional cost accounting system. Conventional cost accounting systems using the unit / quantity of product produced as the basis for imposition. Such loading method is often referred to as Unit-Based System. In this system, the costs incurred are recorded, collected and controlled based on the elements into centers of responsibility. In this way the production costs are also determined by the amount of resources absorbed by each cost center. There are two methods used to calculate the cost of the product is as follows: 1. Full Cost Method Full cost method is a method of determining the cost of production which takes into account all elements of production costs in the cost of products which consist of raw material costs, direct labor costs, and factory overhead costs, both fixed and variable. Full cost method is intended to meet the interests of external parties. 2.Variable Cost Met

HISTORY OF ACCOUNTING At first, the recording of commercial transactions carried out in a simple way, which is recorded on stone, bark and so on. The oldest records have been found to date is still stored, which is derived from Babylon in 3600 BC. The invention is also obtained from Egypt and ancient Greece. This recording is done not systematically and often incomplete. Legkap recording more developed in Italy after known decimal numbers arabic and growing the business at that time Accounting developments coincided with ditemukanya double entry system by the merchants of Venice who merupaka famous trading city in Italy there are those days. With the introduction of the double entry system, in early 1494, has published a book on the subject of double entry system written by a cleric and mathematician named Luca Paciolo entitled Summa de Arithmatica, geometrica, Proportioni et Proportionalita that contains an exact science lessons , However, in the book there are some parts that