The accounting specialization fields, as follows.
- Financial accounting or public accounting, a target of financial accounting are financial transactions that already happened (historical data) relating to changes in assets, liabilities, and equity of the company. The information presented in the form of financial accounting financial reports that its use is a decision of the parties outside the company. The information generated by the public nature of financial accounting for different users. So in their implementation should be in accordance with the prevailing accounting standards generally.
- Cost Accounting, accounting is concerned with the determination and cost control in an enterprise. As for the sense of, then it can be known that his target was the financial transactions related to the management of the raw materials into a finished product. Where from the end result of cost accounting, cost, namely the report cost of goods production. The report that resulted from the cost accounting is used by management to assess the implementation of the plan of operations that have been set by the company and also to set the plan in future.
- The Accounting managing of, is the field of accounting activities related to the gathering and dissemination of historical data and estimates. As for the purpose of activities of management, accounting is to provide the data required by management in running the daily activities and to assist in the preparation of plans for future operations.
- Accounting examination, accounting is a field related to the activities of the examination of the records of activities financial accounting test consequential upon the feasibility of financial report freely (independent/no favors) and objective.
- Accounting taxation, object-related taxes that become a dependent Corporation as well as calculation. Taxation accounting activities are to assist management in determining the selection of transactions to be conducted in connection with the consideration of taxation.
- Budget Accounting, associated with the collection and management of data on financial operations that have already occurred and estimates likely will be, for the purposes of the determination of the company's financial operations plan (budget) within a period of certain.
- Accounting, government accounting is a field of activities related to the issue of financial inspection of State. Government accounting is often referred to as the State financial administration