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Accounting and auditing
04.12.2013, 22:20
Accounting and auditing


Accounting is language of finance which all business decision-makers must understand. It is the process of capturing, possessing and communicating financial information. So it is an information system that accumulates, records, classifies, summaries and report commercial transactions. The aim of this process is to show the financial condition of a business entity.

Bookkeeping is a small part of the system and deals with record-keeping.

Accounting information are uses by managers, investors, and different groups in society such as tax authorities, labour unions, local governments, financial analysts and others.

There is public, private and governmental accountings are the major branches of accounting. Private accountants are employed by business firms. They prepare budgets and performance reports witch are needed to decision-makers. Public accountant are people who provide services for a fee. One their main functions is auditing. They analyze financial information, statements and offer their opinion on their accuracy and reliability.  Governmental accounting is the accounting function performed for central and local governmental institutions
Категория: Топики _ Доклады _ Сочинеия_Рефераты на английском языке | Добавил: alexlat
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