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Accounting is the recording of financial transactions Notes, Exams College

Accounting is the recording of financial transactions plus storing, sorting, retrieving, summarizing, and presenting the information in various reports and analyses. Accounting is also a profession consisting of individuals having the formal education to carry out these tasks.

One part of accounting focuses on presenting the information in the form of general-purpose financial statements (balance sheet, income statement, etc.) to people outside of the company. These external reports must be prepared in accordance with generally accepted accounting principles often referred to as GAAP or US GAAP. This part of accounting is referred to as financial accounting.

Accounting also entails providing a company's management with the information it needs to keep the business financially healthy. These analyses and reports are not distributed outside of the company. Some of the information will originate from the recorded transactions but some of the information will be estimates and projections based on various assumptions. Three examples of internal analyses and reports are budgets, standards for controlling operations, and estimating selling prices for quoting new jobs. This area of accounting is known as management accounting.

Another part of accounting involves compliance with government regulations pertaining to income tax reporting.

Today much of the recording, storing, and sorting aspects of accounting have been automated as a result of the advances in computer technology.

Accounting is famously known as the "language of business". Through the financial statements, the end-product reports in accounting, it delivers information to different users.

Accounting is a means through which information about a business entity is communicated.

Accounting can be considered an art because it requires creative judgment and skills. In order to perform accounting functions well, discipline and training is required. Accounting can also be considered a science because it is a body of knowledge, but since the rules and principles are constantly changing and improving, it is not considered an exact science.

The American Institute of Certified Public Accountants (AICPA) defines accounting as: "the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least of financial character, and interpreting the results thereof".

Since we cannot say precisely as to the date and where Accounting originate from hence the origin of accounting is not certain, historical research and finding is mainly a gap filling exercise. Accordingly it is a known fact that examination of past events enables us to appreciate the complexity and persistence of many problem presently facing accounting studies and professionals. This should therefore help to guard against last judgments and premature adoption of non-tested principle, price of policies and techniques.

Every organization uses accounting. The store-keeper maintains accounting records to measure success selling of goods. The large organization needs accounting to keep track of their transactions. Accounting became so important because it helps an organization the same way model helps an Architect construct a building.

Accounting has been defined by many scholars, researchers and authors. Accounting simply means a process of recording; classifying, selecting, measuring, interpreting and communicating financial data of an organization to enable users make decision.

Despite the numerous importance of accounting to man, there are many controversies in the profession. Such as accounting policies, principles, concept, convention and large, whatever that• is established, good or bad has a beginning. Therefore, this article intends to show how came about accounting and development to date. All these will help in the development of accounting and actualize the mandate of producing globally relevant accounting professionals.

Accounting as a profession, or career of study like other discipline has a beginning. Any discipline of study has a biography to enable the intended users obtain facts and idea concerning the discipline

Accounting history deals with fact findings behind the profession. To historian facts are of little value unless there are causes of the phenomena he studies. The reason behind accounting history is to appreciate some pattern of development in the field of study.


Exemples de métiers possibles après les études:
  • Assistant parlementaire
  • Avocat
  • Cadre territorial
  • Cadre administratif
  • Greffier
  • Huissier de justice
  • Inspecteur du travail
  • Inspecteur des impôts
  • Inspecteur du Trésor
  • Juge aux affaires familiales
  • Juge d'instruction
  • Juge de l'application des peines
  • Juge des enfants
  • Juriste d'entreprise
  • Magistrat
  • Procureur
  • Notaire
  • Substitut du procureur
  • Secrétaire juridique


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