A general of operations in business, the organization was evaluating performance of business every period. Why it was evaluations? Because the administrator was practice of laws and determine the performance. The importance of accounting and accounting system were save the list of emerging financial, collect the revenue and expenditure of the business, calculation of gain or loss on operations for the period, the accounting data used as part of the plan of business and accounting information is used in the task control according to the plans laid. That will require an accountant to make the accounting for business; which will be made in the form of financial reporting; it will be practice under to the accounting standards. The financial reporting was a tool to use attract the attention of investors to raise funds for company listed on the stock exchange.