• The objective of financial statements is to provide information about the financial position, performance, and cash flows of companies that benefit most of the users of the report in order to make economic decisions and demonstrating accountability (stewardship) management for the use of resources entrusted to them.
• There are four main types of financial statements, ie balance sheet (statement of changes in financial position), income statement, statement of changes in equity and cash flows. Financial reporting (financial reporting) includes not only the financial statements, but also other media which can be used to communicate information either directly or indirectly related to the accounting process. For example, an annual report to shareholders not only contains the main financial statements, as listed above, but also other information, such as financial ratios that are considered important, an overview of the amount or the balance of certain accounts.

And Presentation of financial statements refer to the Financial Accounting Standards set by the Financial Accounting Standards Board-IAI. At present, outlined the Financial Accounting Standards SFAS 59 contains its Framework for the Preparation and Presentation of Financial Statements underlying and 4 IPSAK. Financial Accounting Standards set by the IAI is an adaptation of the International Accounting Standards.

• Adoption of International Accounting Standards in the Financial Accounting Standards by the Financial Accounting Standards Board-Indonesian Institute of Accountants as an effort to harmonize and dynamic international financial accounting practices in an effort to address challenges in the era of globalization.
• Accounting is often called the “language of business” because accounting is an information system that provides reports for the parties concerned (stakeholders) regarding economic activity and the condition of a company. Accounting can be defined as the process of recording, measurement and delivery of information economics can be used as a basis for decision-making or policy. The information is presented in the form of accounting reports, or better known as the financial statements.

Financial Accounting is part of the accounting related to the preparation of financial statements for external parties, such as shareholders, creditors, suppliers, and government. The main principle used in financial accounting is the accounting equation (Assets = Liabilities + Equity). Financial accounting related to the problem of recording transactions for a company or organization and preparation of various periodic reports from the record results. This report is prepared for general interest and are typically used to assess the achievements of the company owner or manager used managers as financial accountability to shareholders. The important thing is the existence of financial accounting Financial Accounting Standards (GAAP), which are the rules that must be used in the measurement and presentation of financial statements for external purposes. Thus, the expected financial statement users and authors can communicate through these financial statements, because they use the same reference that is GAAP. SAK it was implemented in Indonesia in 1994, replacing the principles of Accounting Indonesia in 1984.

In its development, accounting not only limited to financial accountability process but also started to spread to areas of social responsibility accounting environment as a relatively new science. Accounting for the environment shows the real cost of inputs and business processes and ensure cost efficiency, but it also can be used to measure the cost of quality and service. The main objective is environmental protection legislation in to find efficiencies that reduce environmental impacts and costs.
In accounting in general what happens is the measurement and recording of impacts arising from the relationship between the company and the customer or consumer products but in environmental accounting are more likely to highlight the social aspects of the problem or the impact of technical activities, such as the use of equipment or raw materials companies will then result in the production of hazardous wastes. This field is very important because especially in Indonesia currently too many good companies state-owned enterprises and private enterprises in the implementation of these operations cause damage to ecosystems due to the production wastes company that would require the allocation of a special handling fee for this. .
The allocation of environmental costs to products or production processes can provide useful motivation for managers or subordinates to suppress pollution as a result of the production process In conventional accounting, these costs are allocated to overhead costs and the traditional accounting done in various ways, among others, are allocated to particular product or allocated on a collection of collection of fees to be certain costs that are not allocated to specific products.

Then the accounting is a science that produces information financial and non financial management to formulate corporate strategy. And information systems into a single unit of accounting processes, ranging from accounting financial, audit and is currently up to the management control system. The main benefit of the development of Accounting Information Systems (AIS) for the system
effectiveness and efficiency of management are: (1) saving time (Time saving), (2) cost savings (cost saving), (3) increased effectiveness (Effectiveness), (4) technology development (technology development), (5) accounting personnel development (accounting staff development). With a variety of benefits and contributions made, it is expected of each company can survive in this era of globalization with a level of intense competition.
Computer Accounting Systems implementation, require a validation and verification good data before the data is inserted into a computer. Even at some companies that use high internal control, data or documents Crude will be first verified manually by the many passages in
systems such as Section Journal, Internal Auditor, Finance Manager or even
General Manager of the new data is entered into a computer by the EDP.
At that time the accumulation of data that sometimes occurs is difficult to control the quantity, before the data in the input into the computer. In addition to prior data entered into a computer, verification and validation also needs to be done though data already inputted. Like for example in the case of post data, that the post data should be done after the accounting data entered into the computer is complete and valid in one period.

The amount of this Eksternalities impact on the lives of people who want the benefits of the company led to the emergence of a desire to take control of what was done by the company as a tersistematis so that the negative impact of this eksternalities not become even greater. From this sort of thing later inspired an idea to develop the science of accounting which aims to control the company’s responsibility. The existence of this guidance will not only summarize accounting information between the company’s financial data with third parties but also address the relationship with the environment. Science regulate the accounting measurement process, presentation, disclosure, and reporting these eksternalities called environmental accounting
In the business world is well known accounting and information provider is a management accountability tool that is presented in the form of financial statements. In conventional accounting, information in the financial statements are the result of corporate transactions of exchange of goods and services between two or more economic entities (Belkoui, 1981). The exchange of goods between companies and their social environment tends to be ignored because of the accounting treatment that causes the users of financial statements to obtain the missing information, especially on matters relating to corporate social responsibility.