BASIC INTRODUCTORY ACCOUNTING TRAINING FOR PT. INDODACIN PRESISI UTAMA EMPLOYEES TO IMPROVE THEIR UNDERSTANDING OF FINANCIAL RECORDING AND REPORTING

Abstract

This Community Service (PkM) activity was carried out in the form of Introductory Accounting training for employees of PT. Indodacin Presisi Utama, which is engaged in manufacturing and providing industrial weighing systems. This company has been operating since 1985 and has a variety of mechanical and digital weighing products for industrial needs. The purpose of this activity is to improve participants' understanding of basic accounting concepts, accounting cycles, transaction recording, preparation of general journals, ledgers, trial balances, and simple financial reports. The methods used included lectures, discussions, journal preparation practices, and evaluation of training results. The activity was carried out for one day and involved employees from the company's administration and finance departments. The results showed an increase in participants' understanding of the process of recording transactions and preparing financial reports. Participants were able to identify economic transactions, record them in general journals, and prepare simple financial reports independently. Thus, Introductory Accounting training can improve human resource competencies in supporting the effectiveness of company financial management.

Keywords: Introduction to Accounting, Training, Financial Recording, Financial Reports, Community Service.