Bismillahirrahmanirrahim
Assalamualaikum & Selamat Malam ^^
For all accountant graduates, mesti terfikir "what I need to do right after I graduate?", "Nak kerja apa eh?", etc etc etc. Kerjaya paling mudah is, to be a Finance executive. Dalam setiap syarikat, mesti ada finance department. But tak ramai tahu, dalam finance, ada dua area - Finance Accounting and Costing.
Finance Accounting (FI)
Skop area ni adalah cliche accounting, which cover account receivable, account payable, treasury, General Ledger (accrual and prepayment), fixed asset, taxation and reporting. This is basic structure of finance team in any company. If they mention "Full set of account", maknanya tak ada segregation of duty, cover the whole thing. Normally full-set applies on small company.
Costing (CO)
Tak semua company ada costing position. Normally, costing position is available at manufacturing company. Costing position normally cover inventory module, management accounting (job/material costing), and mungkin a bit of forecasting/budgeting.
Normally company will separate between FI and CO. But, if saiz company adalah sederhana, they will just combine the team. Well, hope this writing did give some guidance.
Tahniah for those who successfully graduate this month!
