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Encyclopedia > Accounting
It has been suggested that Accounting scholarship be merged into this article or section. (Discuss)

Accountancy (profession) or accounting (methodology) is the measurement, disclosure or provision of assurance about financial information that helps managers, investors, tax authorities and other decision makers make resource allocation decisions. Financial accounting is one branch of accounting and historically has involved processes by which financial information about a business is recorded, classified, summarized, interpreted, and communicated. Image File history File links Please see the file description page for further information. ... Accounting scholarship is an academic discipline oriented towards the profession of accounting, usually taught at a business school. ... This article or section does not cite its references or sources. ... Methodology is a meta-knowledge. ... Financial accountancy (or financial accounting) is the branch of accountancy concerned with the preparation of financial statements for external decision makers, such as stockholders, suppliers, banks and government agencies. ...

Contents

Auditing, a related but separate discipline, has two sub-disciplines: Internal and External auditing. External auditing is the process whereby an independent auditor examines an organization's financial statements and accounting records in order to express an opinion—that conveys reasonable but not absolute assurance—as to the truth and fairness of the statements and the accountant's adherence to Generally Accepted Accounting Principles (GAAP), in all material respects. A financial audit, or more accurately, an audit of financial statements, is the examination by an independent third party of the financial statements of a company or other organisation, resulting in the publication of an independent opinion on whether or not those financial statements are relevant, accurate and complete. ... Generally Accepted Accounting Principles (GAAP) is the standard framework of guidelines for financial accounting. ...


Internal auditing is an examination in which management, and not the external public, is the main beneficiary. It is carried out usually by auditors employed by the company, but sometimes by external service providers. The internal auditor's role is broader, and basically depends on what kind of assurance management wants. It usually certifies the efficiency and effectiveness of processes, departments, projects or internal controls. The Institute of Internal Auditors is generally accepted as the custodian of Internal Auditing best practice.


At the heart of accounting is the measurement of financial transactions which are transfers of legal property rights made under contractual relationships. Non-financial transactions are specifically excluded due to conservatism and materiality principles.


Practitioners of accountancy are known as accountants. There are many professional bodies for accountants throughout the world. Many allow their members to use titles indicating their membership. Examples are Chartered Certified Accountant (ACCA or FCCA), Chartered Accountant (CA or ACA) and Certified Public Accountant (CPA). It has been suggested that this article or section be merged into Association of Chartered Certified Accountants. ... Acca can refer to: Acca of Hexham, bishop of Hexham and saint, d. ... It has been suggested that this article or section be merged into Association of Chartered Certified Accountants. ... Chartered Accountant (CA) is the title of members of a certain professional accountancy associations in the Commonwealth countries and Ireland. ... Certified Public Accountants (CPAs) are accountants in the United States who have passed the Uniform Certified Public Accountant Examination and have met additional state education and experience requirements for certification as a CPA. In Canada, public accountants are known as Chartered Accountants or Certified General Accountants. ...


Accountancy attempts to create accurate financial reports that are useful to managers, regulators, and other stakeholders such as shareholders, creditors, or owners. The day-to-day record-keeping involved in this process is known as bookkeeping. Financial statements (or financial reports) are a record of a business financial flows and levels. ... A stakeholder was originally a person who holds money or other property while its owner is being determined. ... A shareholder or stockholder is an individual or company (including a corporation) that legally owns one or more shares of stock in a joint stock company. ... A creditor is a party (e. ... Accountancy (British English) or accounting (American English) is the process of maintaining, auditing, and processing financial information for business purposes. ...


At the heart of modern financial accounting is the double-entry bookkeeping system. This system involves making at least two entries for every transaction: a debit in one account, and a corresponding credit in another account. The sum of all debits should always equal the sum of all credits. This provides an easy way to check for errors. This system was first used in medieval Europe, although claims have been made that the system dates back to Ancient Greece. To meet Wikipedias quality standards, this article or section may require cleanup. ... World map showing Europe Political map Europe is one of the seven continents of Earth which, in this case, is more a cultural and political distinction than a physiographic one, leading to various perspectives about Europes borders. ... Ancient Greece is the period in Greek history which lasted for around one thousand years and ended with the rise of Christianity. ...


According to critics of standard accounting practices, it has changed little since. Accounting reform measures of some kind have been taken in each generation to attempt to keep bookkeeping relevant to capital assets or production capacity. However, these have not changed the basic principles, which are supposed to be independent of economics as such. In recent times, the divergence of accounting from economic principles has resulted in controversial reforms to make financial reports more indicative of economic reality. Publicly-traded companies are required to follow certain accounting rules to prepare financial statements so that the readers of the statements can easily compare different companies. ... Accounting reform is change to accounting rules that goes beyond the enforcement of standard accounting practices and the elimination of creative accounting. It is advocated by those who consider the present standards and practices of the profession wholly inadequate to the task of measuring and reporting the activity, success, and... Accountancy (British English) or accounting (American English) is the process of maintaining, auditing, and processing financial information for business purposes. ... Buyers bargain for good prices while sellers put forth their best front in Chichicastenango Market, Guatemala. ...


History

Accountancy's infancy dates back to the earliest days of human agriculture and civilization (the Sumerians in Mesopotamia), when the need to maintain accurate records of the quantities and relative values of agricultural products first arose. The art of accountancy based upon a logical mathematic system (double-entry book-keeping) must certainly have been understood in Italy before 1495, when Luca Pacioli (1445 - 1517), also known as Friar Luca dal Borgo, published at Venice his treatise on bookkeeping. Trinomial name Homo sapiens sapiens Linnaeus, 1758 Humans, or human beings, are bipedal primates belonging to the mammalian species Homo sapiens (Latin for wise man or knowing man) under the family Hominidae (the great apes). ... The word civilization (or civilisation) has a variety of meanings related to human society. ... Sumer (or Shumer, Sumeria, Shinar, native ki-en-gir) formed the southern part of Mesopotamia from the time of settlement by the Sumerians until the time of Babylonia. ... It has been suggested that History of Ancient Mesopotamia be merged into this article or section. ... Logic, from Classical Greek λόγος (logos), originally meaning the word, or what is spoken, (but coming to mean thought or reason) is most often said to be the study of criteria for the evaluation of arguments, although the exact definition of logic is a matter of controversy among philosophers. ... Mathematics is commonly defined as the study of patterns of structure, change, and space; more informally, one might say it is the study of figures and numbers. Mathematical knowledge is constantly growing, through research and application, but mathematics itself is not usually considered a natural science. ... Look up system in Wiktionary, the free dictionary. ... Double-entry book-keeping is the standard practice for recording financial transactions. ... Painting of Luca Pacioli, attributed to Jacopo de Barbari, 1495 (controversial attribution: see the hereinafter external links). ... Country Italy Region Veneto Province Venice (VE) Mayor Massimo Cacciari (since April 18, 2004) Elevation m Area 412 km² Population  - Total (as of December 31, 2004) 271,251  - Density 646/km² Time zone CET, UTC+1 Coordinates Gentilic Veneziani Dialing code 041 Postal code 30100 Frazioni Chirignago, Favaro Veneto, Mestre...


The first known English book on the science was published in London by John Gouge or Gough in 1543. It is described as A Profitable Treatyce called the Instrument or Boke to learn to knowe the good order of the kepyng of the famouse reconynge, called in Latin, Dare and Habere, and, in English, Debitor and Creditor. The English language is a West Germanic language that originates in England. ... London is the capital city of England and of the United Kingdom, and is the most populous city in the European Union. ...


A short book of instructions was also published in 1588 by John Mellis of Southwark, in which he says, "I am but the renuer and reviver of an ancient old copie printed here in London the 14 of August 1543: collected, published, made, and set forth by one Hugh Oldcastle, Scholemaster, who, as appeareth by his treatise, then taught Arithmetics, and this booke in Saint Ollaves parish in Marko Lane." John Mellis refers to the fact that the principle of accounts he explains (which is a simple system of double entry) is "after the forme of Venice". The Borough or Southwark is an area of the London Borough of Southwark situated 1. ...


The very interesting and able book described as The Merchants Mirrour, or directions for the perfect ordering and keeping of his accounts formed by way of Debitor and Creditor, after the (so termed) Italian manner, by Richard Dafforne, accountant, published in 1635, contains many references to early books on the science of accountancy. In a chapter in this book, headed "Opinion of Book-keeping's Antiquity," the author states, on the authority of another writer, that the form of book-keeping referred to had then been in use in Italy about two hundred years, "but that the same, or one in many parts very like this, was used in the time of Julius Caesar, and in Rome long before." He gives quotations of Latin book-keeping terms in use in ancient times, and refers to "ex Oratione Ciceronis pro Roscio Comaedo"; and he adds:

"That the one side of their booke was used for Debitor, the other for Creditor, is manifest in a certain place, Naturalis Historiae Plinii, lib. 2, cap. 7, where hee, speaking of Fortune, saith thus:
Huic Omnia Expensa.
Huic Omnia Feruntur accepta et in tota Ratione mortalium sola
Utramque Paginam facit."

An early Dutch writer appears to have suggested that double-entry book-keeping was even in existence among the Greeks, pointing to scientific accountancy having been invented in remote times.


There were several editions of Richard Dafforne's book printed---the second edition having been published in 1636, the third in 1656, and another was issued in 1684. The book is a very complete treatise on scientific accountancy, beautifully prepared and containing elaborate explanations. The numerous editions tend to prove that the science was highly appreciated in the 17th century. From this time on, there has been a continuous supply of literature on the subject, many of the authors styling themselves accountants and teachers of the art, and thus proving that the professional accountant was then known and employed.


Accountancy qualifications and regulation

The requirements for entry in the profession of accounting vary from country to country. The requirements for entry in the profession of accounting vary from country to country. ...


Accountants may be licensed by a variety of organisations, such as the UK's Association of Chartered Certified Accountants (ACCA) and Institute of Chartered Accountants, and are recognized by titles such as Chartered Certified Accountant (ACCA or FCCA) and Chartered Accountant (UK, Australia, New Zealand, Canada, India, Pakistan, South Africa), Certified Public Accountant (Ireland, Japan, US, Singapore, Hong Kong), Certified Management Accountant (Canada, U.S.), Certified General Accountant (Canada), or Certified Practising Accountant (Australia). Some Commonwealth countries (Australia and Canada) often recognise both the certified and chartered accounting bodies. The majority of "public" accountants in New Zealand and Canada are Chartered Accountants; however, Certified General Accountants are also authorized by legislation to practise public accounting and auditing in all Canadian provinces, except Ontario and Quebec, as of 2005. There is, however, no legal requirement for an accountant to be a paid-up member of one of the many Institutes and other bodies which are effectively a form of professional trade union. Unlike the Law Society, which can legally stop a solicitor from practising, accountancy institutes do not have such authority. However, auditors are regulated. A license or licence is a document or agreement giving permission to do something. ... This article is about an accounting association. ... Acca can refer to: Acca of Hexham, bishop of Hexham and saint, d. ... The Institute of Chartered Accountants in England & Wales (ICAEW) is the main English and Welsh accountancy body for chartered accountants and auditors, having 127,158 members (as of 23 June 2005). ... It has been suggested that this article or section be merged into Association of Chartered Certified Accountants. ... Chartered Accountant (CA) is the title of members of a certain professional accountancy associations in the Commonwealth countries and Ireland. ... Certified Public Accountants (CPAs) are accountants in the United States who have passed the Uniform Certified Public Accountant Examination and have met additional state education and experience requirements for certification as a CPA. In Canada, public accountants are known as Chartered Accountants or Certified General Accountants. ... In the United States, the profession of accounting includes the Certified Management Accountant (CMA) designation. ... Certified General Accountants (CGAs) are professional accountants and members of the Certified General Accountants Association of Canada (CGA-Canada), which was founded in 1908 and was officially established by an Act of Parliament on June 6, 1913. ... CPA Australia is one of two professional accounting societies in Australia, the other being the Institute of Chartered Accountants. ... The Law Society of England and Wales is the professional association that regulates and represents the solicitors profession in England and Wales. ...


Accounting scholarship

Refer Accounting scholarship for professorship. Accounting scholarship is an academic discipline oriented towards the profession of accounting, usually taught at a business school. ...


The "Big Four" accountancy firms

The "Big Four auditors" are the largest multinational accountancy firms. The Big Four is a group of international accountancy firms that handle the vast majority of audits for publicly traded corporations. ... The word multinational can refer to: A Multinational corporation A Multinational State This is a disambiguation page, a list of pages that otherwise might share the same title. ...

These firms are associations of the partnerships in each country rather than having the classical structure of holding company and subsidiaries, but each has an international 'umbrella' organization for co-ordination. PricewaterhouseCoopers (or PwC) is the worlds largest professional services firm. ... Deloitte Touche Tohmatsu (branded as Deloitte) is the second largest professional services firm in the world after PricewaterhouseCoopers and one of the Big Four auditors, a group of the largest international public accountancy firms. ... Ernst & Young is one of the largest professional services firms in the world, and a Big 4 accountancy firm, along with PricewaterhouseCoopers (PwC), Deloitte Touche Tohmatsu (Deloitte) and KPMG. // History The firm as we know it today is the result of a series of mergers of ancestor organizations. ... KPMG is one of the largest professional services firms in the world. ...


Before the Enron and other accounting scandals, there were five large firms and were called the Big Five. Since Arthur Andersen's assurance practice split, with a plurality joining KPMG in the US and Deloitte & Touche outside of the US, Arthur Andersen left from the group. Previous to this there were also groupings referred to as the "Big Six" (Arthur Anderson, plus Coopers & Lybrand before its merger with Price Waterhouse) and the "Big Eight" (Ernst and Young prior to their merger were Ernst& Whinney and Arthur Young and Deloitte & Touche was formed by the merger of Deloitte, Haskins and Sells with the firm Touche Ross). Accounting scandals, or corporate accounting scandals are political and business scandals which arise with the disclosure of misdeeds by trusted executives of large public corporations. ... This article or section seems not to be written in the formal tone expected of an encyclopedia entry. ... Assurance services have been defined by the American Institute of Certified Public Accountants (AICPA) as Independent Professional Services that improve information quality or its context. Such services are very broad and could include assessments of internet security and quality of health facilities. ...


Enron turned out to be only the first of a series of accounting scandals that enveloped the accounting industry in 2002.


This is likely to have far-reaching consequences for the U.S. accounting industry. Application of International Accounting Standards originating in International Accounting Standards Board headquartered in London and bearing more resemblance to UK than current US practices is often advocated by those who note the relative stability of the UK accounting system (which reformed itself after scandals in the late 1980s and early 1990s). Accounting reform of a far more comprehensive sort is advocated by those who see issues with capitalism or economics, and seek ecological or social accountability. International Financial Reporting Standards (IFRS), often known by the older name of International Accounting Standards (IAS) are a set of accounting standards. ... The International Accounting Standards Board (IASB) was founded on April 1, 2001 as the successor of IASC based in London, UK. IASB is responsible for setting International Accounting Standards. ... London is the capital city of England and of the United Kingdom, and is the most populous city in the European Union. ... Generally accepted accounting principles (GAAP) are the accounting rules used to prepare financial statements for publicly traded companies and many private companies in the United States. ... Accounting reform is change to accounting rules that goes beyond the enforcement of standard accounting practices and the elimination of creative accounting. It is advocated by those who consider the present standards and practices of the profession wholly inadequate to the task of measuring and reporting the activity, success, and... For other uses, see Capitalism (disambiguation). ... Buyers bargain for good prices while sellers put forth their best front in Chichicastenango Market, Guatemala. ...


Size of market - UK

According to Accountancy Age's 2005 league table, fee income amongst the Top 50 accounting firms in the UK rose from £6.3bn to £7.0bn. This followed two successive years in which fee income had declined, largely a result of the sale by some of the larger firms of their consultancy arms. As detailed in the next section, fee income in most business areas - audit, tax, corporate finance and consultancy - rose in the 2005 survey, with insolvency and wealth management being the only segments where revenue fell.


PricewaterhouseCoopers remains the largest firm with fee income totalling £1,780m followed by Deloitte (£1,350m), KPMG (£1,066m) and Ernst & Young (£945m). The combined revenue of the Big Four accounted for £5.0bn, 72% of the fee income of the Top 50, down from 78-79% in the years up to the 2002 survey and the third year in succession a decline in their share has occurred (Chart 1). Ernst & Young's fee income is the smallest of the largest four firms, but still over three times that of the next largest firm, Grant Thornton. The amount of fee income tapers off amongst the mid-tier firms so that in total there were only 25 firms that each generated more than £15m of revenue in the 2005 survey. [1]


For more details regarding British qualified accountancy professionals, please refer to the page of British qualified accountants. British qualified accountants,that mean the full members or associateship of United Kingdom accountancy bodies which are at least CCAB-qualified with Royal Charter, and/or able to authorise members to conduct practising purposes in United Kingdom and Ireland. ...


Topics in accounting

See list of accounting topics for complete listing. This is a list of topics which are relevant to Accountancy. ...


Auditing

Assurance services have been defined by the American Institute of Certified Public Accountants (AICPA) as Independent Professional Services that improve information quality or its context. Such services are very broad and could include assessments of internet security and quality of health facilities. ... An audit is an evaluation of an organization, system, process, or product. ... To meet Wikipedias quality standards, this article or section may require cleanup. ...

Types of accountancy

Cost accounting is the process of tracking, recording and analyzing costs associated with the products or activities of an organization, where cost is defined as required time or resources. Costs are measured in units of currency by convention. ... Cash-Basis Cash-basis accounting is a method of bookkeeping that records financial events based on cash flows and cash position. ... Financial accountancy (or financial accounting) is the branch of accountancy concerned with the preparation of financial statements for external decision makers, such as stockholders, suppliers, banks and government agencies. ... To meet Wikipedias quality standards, this article or section may require cleanup. ... Management accounting is concerned with the provision and use of accounting information to managers within organizations, to facilitate the managers in their decision making and management control functions. ... Financial accountancy (or financial accounting) is the branch of accounting concerned with the preparation of financial statements for outsider use. ... It has been suggested that this article or section be merged with Cost accounting. ... Project accounting is the practice of creating financial reports specifically designed to track the financial progress of projects, which can then be used by managers to aid project management. ... This article needs to be cleaned up to conform to a higher standard of quality. ... Environmental accounting aims to develop a system of accounts that takes the flows of both money and energy into consideration. ...

Accountancy Principles

Accounting principles, rules of conduct and action are described by various terms such as concepts, conventions, tenets, assumption, axioms, postulates.


Accounting concepts

  • Entity concept
  • Dual aspect concept
  • Going concern concept
  • Accounting period concept
  • Money measurement concept
  • Historical Cost concept
  • Periodic matching of cost and revenue concept
  • Verifiable objective evidence concept
  • Realization concept
  • Accrual concept

A Going Concern is a business that functions without the intention or threat of liquidation for the forseeable future. ...

Accounting conventions

  • convention of disclosure
  • convention of materiality
  • convention of consistency
  • convention of conservatism

Use of computers in accountancy

Accounting software is computer software that records and processes accounting transactions within functional modules such as accounts payable, accounts receivable, payroll and trial balance. ... A database is an organized collection of data. ... To meet Wikipedias quality standards, this article or section may require cleanup. ... XBRL (eXtensible Business Reporting Language) is an emerging XML-based standard to define and exchange business and financial performance information. ...

Accounting standards

Generally accepted accounting principles (GAAP) are the accounting rules used to prepare financial statements for publicly traded companies and many private companies in the United States. ... The Generally Accepted Accounting Principles in the UK, or UK GAAP, are the overall body of regulation establishing how company accounts must be prepared in the United Kingdom. ... International Financial Reporting Standards (IFRS) along with International Accounting Standards (IAS) are a set of accounting standards. ... Value Based Accounting proposes new principles and standards to be used in preparing financial statements for publicly traded companies. ...

Agencies

The Federal Reserve System is headquartered in the Eccles Building on Constitution Avenue in Washington, DC. The Federal Reserve System (also the Federal Reserve; informally The Fed) is the central banking system of the United States. ... The U.S. Securities and Exchange Commission, commonly referred to as the SEC, is the United States governing body which has primary responsibility for overseeing the regulation of the securities industry. ... A public company is a company owned by the public rather than by a relatively few individuals. ... The ECB building in Frankfurt The European Central Bank (ECB) (French: Banque Centrale Européenne, German: Europäische Zentralbank, Greek: Ευρωπαϊκή Κεντρική Τράπεζα) is one of the worlds largest central banks, being in charge of monetary policy for the European Unions official currency, the euro, which is used by over 300...

Accounting standard-setting bodies

  • New Zealand
    • Accounting Standards Review Board
    • New Zealand Institute of Chartered Accountants
  • Canada
    • Accounting Standards Board "AcSB"
  • Malaysia
    • Malaysian Accounting Standards Board
    • Malaysian Institute of Accountants
  • International
    • International Accounting Standards Board
    • International Federation of Accountants

With over 350,000 CPA members (in 2005), the American Institute of Certified Public Accountants (AICPA) is the largest CPA professional organization in the United States of America. ... The Financial Accounting Standards Board is a major organization whose primary purpose is to develop Generally Accepted Accounting Principles in the United States (US GAAP), similar to what the Government Accounting Standards Board (GASB) does for local and state governments in the United States. ... The Governmental Accounting Standards Board is a major American organization to develop generally accepted accounting principles (US GAAP) along with SEC, AICPA, and FASB. External links GASB Official Website Categories: Stub | Accounting ... The Federal Accounting Standards Advisory Board (FASAB) is a United States federal advisory committee whose mission is to develop generally accepted accounting principles for federal financial reporting entities. ... The U.S. Securities and Exchange Commission, commonly referred to as the SEC, is the United States governing body which has primary responsibility for overseeing the regulation of the securities industry. ... The role of the Accounting Standards Board (ASB) is to issue accounting standards in the United Kingdom. ... Hong Kong Institute of Certified Public Accountants (香港會計師公會) (HKICPA) is a professional body to regulate the accountancy profession in Hong Kong. ... It has been suggested that this article or section be merged into Hong Kong Institute of Certified Public Accountants. ... Wikipedia does not have an article with this exact name. ... -1... The Institute of Chartered Accountants of India (ICAI) is a statutory body established under the Chartered Accountants Act, 1949 (Act No. ...

Auditing standards-setting bodies

The Public Company Accounting Oversight Board, or PCAOB, is a private-sector, non-profit corporation created by the 2002 Sarbanes-Oxley Act to oversee the auditors of public companies. ... With over 350,000 CPA members (in 2005), the American Institute of Certified Public Accountants (AICPA) is the largest CPA professional organization in the United States of America. ... The Government Accountability Office (GAO) is the audit, evaluation, and investigative agency of the United States Congress. ... The Public Accountants and Auditors Board is the statutory body controlling that part of the accountancy profession involved with public accountancy in the Republic of South Africa. ... The Auditing Practices Board Limited (APB) was originally established in 1991 as a committee of the Consultative Committee of Accountancy Bodies, to take responsibility within the United Kingdom and Republic of Ireland for setting standards of auditing with the objective of enhancing public confidence in the audit process and the... Hong Kong Institute of Certified Public Accountants (香港會計師公會) (HKICPA) is a professional body to regulate the accountancy profession in Hong Kong. ... It has been suggested that this article or section be merged into Hong Kong Institute of Certified Public Accountants. ... link titleThe word international can mean: Between nations or encompassing several nations. ...

See also

Accounting reform is change to accounting rules that goes beyond the enforcement of standard accounting practices and the elimination of creative accounting. It is advocated by those who consider the present standards and practices of the profession wholly inadequate to the task of measuring and reporting the activity, success, and... An audit is an evaluation of an organization, system, process, or product. ... The First Provincial Bank of Taiwan in Taipei, Republic of China was formerly the central bank of Taiwan Province and issued the New Taiwan dollar. ... A balance sheet, in formal bookkeeping and accounting, is a statement of the book value of a business or other organization or person at a particular date, often at the end of its fiscal year, as distinct from an income statement, also known as a profit and loss account (P... Accountancy (British English) or accounting (American English) is the process of maintaining, auditing, and processing financial information for business purposes. ... British qualified accountants describes the full members or associateship of United Kingdom accountancy bodies which are able to authorise members to conduct practising purposes in United Kingdom and Ireland. ... A cash flow statement is a financial report that shows incoming and outgoing money during a particular period (often monthly or quarterly). ... In public corporate finance, a critical accounting policy is a policy for a company or an industry which is considered to have a notably high subjective element. ... Cultural references to accountants have appeared in popular music and in film. ... Buyers bargain for good prices while sellers put forth their best front in Chichicastenango Market, Guatemala. ... Historical financial statement Financial statements (or financial reports) are a record of a business financial flows and levels. ... The Notes to Financial Statements are additional notes and information added to the end of the financial statement to supplement the reader with more information. ... Finance studies and addresses the ways in which individuals, businesses and organizations raise, allocate and use monetary resources over time, taking into account the risks entailed in their projects. ... A financial audit, or more accurately, an audit of financial statements, is the examination by an independent third party of the financial statements of a company or other organisation, resulting in the publication of an independent opinion on whether or not those financial statements are relevant, accurate and complete. ... Income statements for companies indicate how Net Revenue (money received from the sale of products and services before expenses are taken out, also known as the top line) is transformed into Net Income (the result after all revenues and expenses have been accounted for, also known as the bottom line... An invoice is a commercial document issued by a seller to a buyer, indicating the products, quantities and agreed prices for products or services that the Seller has already provided the Buyer with. ... Painting of Luca Pacioli, attributed to Jacopo de Barbari, 1495 (controversial attribution: see the hereinafter external links). ... Publicly-traded companies are required to follow certain accounting rules to prepare financial statements so that the readers of the statements can easily compare different companies. ... A tax (also known as a duty) is a financial charge or other levy imposed on an individual or a legal entity by a state or a functional equivalent of a state (e. ... This is anotated timeline for issues chronologically related or influenced management Contents: Top - 0-9 A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Ancient Sumerian traders ancient Egyptian pyramid builders Slave-owners... Before the signing ceremony of the Sarbanes-Oxley Act, President George W. Bush meets with Senator Paul Sarbanes, Secretary of Labor Elaine Chao and other dignitaries in the Blue Room at the White House July 30, 2002. ...

Finding related topics

This is a list of topics which are relevant to Accountancy. ... What follows is a list of over 250 Wikipedia articles on finance topics. ... This is a list of articles on general management and strategic management topics. ... Organizational studies - an overview Organizational development Management development Mentoring Coaching Job rotation Professional development Upward feedback Executive education Supervisory training leadership development leadership talent identification and management individual development planning 360 degree feedback succession planning Skills management performance improvement process improvement job enrichment Training & Development managing change and also change... This is a list of over 200 articles on marketing topics. ... This aims to be a complete list of the articles on economics. ... Manufacturing and manufacturing systems manufacturing factory Craft system English system of manufacturing American system of manufacturing Mass production Batch production Just in time manufacturing Toyota Production System Lean manufacturing Computer-aided manufacturing (CAM) Mass customization Theories of production Taylorism Fordism Theory of constraints Productivity Productivity benchmarking cost accounting experience curve... Management information systems an overview E-business Intranet strategies Database management system Data warehousing Data mining Document warehousing Customer relationship management (CRM) Sales force management system Enterprise resource planning (ERP) Human Resource Management Systems (HRMS) Business performance management Project management software Integration management Middleware Groupware and collaborative systems RSA Computer... This is a list of business law topics within the field of commercial law. ... See business ethics, political economy and Philosophy of business for an overview. ... This is an annotated list of important business theorists. ... This is an alphabetical list of well-known economists. ... List of corporate leaders: Joe Ackermann - Deutsche Bank William Maxwell Aitken, 1st Baron Beaverbrook- newspaper magnate Arthur Andersen - Arthur Andersen Kunitake Ando - Sony John Jacob Astor - Fur trading and real estate Nitchell Baker - Mozilla Corporation Percy Barnevik - Investor Bernard Baruch - Financier, Investor, Presidential advisor Andy Bechtolsheim - Sun Microsystems Silvio Berlusconi... This is an incomplete list of companies. ...

External links

  • A free CPA resource wiki
  • IFRS or formerly IAS information
  • Association Of Chartered Certified Accountants(ACCA)
  • Hong Kong Institute of Certified Public Accountants (formerly Hong Kong Society of Accountants)
  • Institute of Chartered Accountants in England and Wales (UK)
  • Malaysian Institute of Accountants(MIA)
  • Bulgarian Accountants Office (BAO)

  Results from FactBites:
 
ACAUS (5547 words)
Accounting In Mesopotamia, circa 3500 B.C. Five thousand years before the appearance of double entry, the Assyrian, Chaldaean-Babylonian and Sumerian civilizations were flourishing in the Mesopotamian Valley, producing some of the oldest known records of commerce.
Government and banking accounts in ancient Rome evolved from records traditionally kept by the heads of families, wherein daily entry of household receipts and payments were kept in an adversaria or daybook, and monthly postings were made to a cashbook known as a codex accepti et expensi.
Among Roman accounting innovations was the use of an annual budget, which attempted to coordinate the Empire's diverse financial enterprises, limited expenditures to the amount of estimated revenues and levied taxes in a manner which took into consideration its citizens' ability to pay.
Accountancy - Wikipedia, the free encyclopedia (1566 words)
Financial accounting is one branch of accounting and historically has involved processes by which financial information about a business is recorded, classified, summarized, interpreted, and communicated.
Application of International Accounting Standards originating in International Accounting Standards Board headquartered in London and bearing more resemblance to UK than current US practices is often advocated by those who note the relative stability of the UK accounting system (which reformed itself after scandals in the late 1980s and early 1990s).
Accounting reform of a far more comprehensive sort is advocated by those who see issues with capitalism or economics, and seek ecological or social accountability.
  More results at FactBites »

 
 

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