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b. Definiton of Accounting Learning Activity
According to American Accounting Association AAA in Toto Sucipto, et all 2011:
2,
“Accounting is the process of identifying, measuring and communicating economic information judgement and decision by
users of the information”.
Heres expert opinion on accounting in Suwardjono 2005: 9 are accounting is the art of recording, classifying, summarizing in
a signifficant manner and in term of money, transactions and events which are, in part at least, of a financial character and interpreting
the result. Accounting is the body of knowledge and functions concerned with systematic originating, authenticating, rcording,
classifying, processing, summarizing, analyzing, interpreting, and supplying of dependable and significant information covering
transactions and events which are, in part at least, of a financial character, required for the management and operation of an entity and
for reports that have to be submitted there on to meet fiduciary and other responsibilities.
Accounting is an information system that identifies, records and communicates the economic events of an organization to interested
users Kieso: 2002: 2. From the several opinion above, then researcher conclude
that accounting means process of identifying, measuring and reporting economic information to allow for assessment and decision
13 making are clear and firmly using those who use financial information
.
Therefore, accounting learning activity is physical or mental activity to acquire knowledge and changes in all aspects of behaviour through
experience or learning process so it can be applied in accounting learning.
c. Types of Learning Activity
School is one of the central of teaching and learning activity. Thus, the school is developing arena of activity. Paul B. Diedrich in Sardiman
2014: 101 makes a list of 177 kinds of activity that can be classified as follows:
1. Visual activity is an activity did through the sense of sight. For example reading, seeing demonstration of picture, experimentation ot
ther work. 2. Oral activity is students ability to say, think and convey the idea
systematically, such as stating, formulating, asking, giving suggestion, doing interview and doing interruption.
3. Listening activity is an activity through the sense of hearing. For example listening to conversation, music or speech.
4. Writting activity is a description of the mind, feeling or ideas through language symbol. Such as writing a story, essay, report,
questionnaire. 5. Drawing activity is an activity in drawing the imagination. For
example making a chart, map, diagram, drawing a scenery.
14 6. Motor activity is students ability in expressing a talent, which
include: doing experiment, making construction, doing reparation, playing, gardening, farming.
7. Mental activity is an activity to make the students to think. For example responding, remembering, problem solving, analyzing,
seeing the relation and making decision. 8. Emotional activity is activity that involving students feelings towards
a lesson or an object. For example relating themselves on their interset, feeling bored, happy, nervous.
d. Factors That Influence Learning Activities
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