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Topic: Accounting


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In the News (Wed 17 Apr 19)

  
  ACAUS
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.
www.acaus.org /acc_his.html   (5547 words)

  
  Accountancy - Wikipedia, the free encyclopedia
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.
en.wikipedia.org /wiki/Accounting   (1566 words)

  
 Accounting: Encyclopedia of Business and Finance
Accounting often is referred to as "the language of business" because of its role in maintaining and processing all relevant financial information that an entity requires for its managing and reporting purposes.
Accounting is a body of principles and conventions as well as an established general process for capturing financial information related to an entity's resources and their use in meeting the entity's goals.
Accounting is a service function that provides information of value to all operating units and to other service functions, such as the headquarters offices of a large corporation.
business.enotes.com /business-finance-encyclopedia/accounting   (2399 words)

  
 Financial accountancy - Wikipedia, the free encyclopedia
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.
The accounting equation (Assets = Liabilities + Owners' Equity) and financial statements are the main topics of financial accounting.
Various account types are classified as 'credit' or 'debit' depending on the role they play in the accounting equation.
en.wikipedia.org /wiki/Financial_accountancy   (493 words)

  
 Environmental Accounting Encyclopedia Article @ AllAccounts.com (All Accounts)   (Site not responding. Last check: )
National environmental accounting is an accounting methodlogy that deals with energetics, ecology and economics at a global scale.
National environmental accounting is a macroeconomic measure that looks at the use of natural resources and the impacts of national policies on the environment.
Environmental financial accounting is used to provide information needed by external stakeholders on a company’s financial status.
www.allaccounts.com /encyclopedia/Environmental_accounting   (488 words)

  
 Creative Accounting Encyclopedia Article @ ColorfulImaginations.com (Colorful Imaginations)   (Site not responding. Last check: )
Creative accounting and earnings management are euphemisms referring to accounting practices that may or may not follow the letter of the rules of standard accounting practices but certainly deviate from the spirit of those rules.
"Creative accounting" is at the root of a number of recent accounting scandals, and many proposals for accounting reform - usually centering on an updated analysis of capital and factors of production that would correctly reflect how value is added.
One of the main genres of "creative accounting" is known as slush fund accounting, whereby some earnings from this quarter are hidden away just in case the profit from next quarter is not enough for the management to make their bonuses.
colorfulimaginations.com /encyclopedia/Creative_accounting   (1256 words)

  
 Accounting and Information Assurance - Robert H. Smith School of Business - University of Maryland, College Park
Financial Accounting is the information accumulation, processing, and communication system designed to meet the decision-making needs of external users, including actual and potential investors, creditors, employees, and the general public.
The accounting faculty offers a four-course sequence in financial accounting principles (introductory and intermediate) and also teaches courses in managerial accounting, auditing, accounting systems, income tax accounting, accounting ethics and professionalism, international accounting, and advanced accounting.
Accounting faculty members at the Smith School of Business are actively engaged in various research projects related to economic, behavioral and risk management aspects of information assurance.
www.rhsmith.umd.edu /accounting   (706 words)

  
 Accounting - Encyclopedia FunTrivia
The other form is the cash basis of accounting, where revenue is recorded only when cash is received, and expenses are recorded only when cash is paid.
In the cash basis of accounting, the transaction would not be recorded until the next period, when the cash is received.
The last step is to close all temporary account at/after the end of the the period.
www.funtrivia.com /en/World/Accounting-10192.html   (1095 words)

  
 Accounting
Intermediate Accounting I. A study of financial accounting, financial statements, and annual reports with an emphasis on the use of GAAP.
Auditing I. The primary purpose of this course is to assist students of accounting in understanding the work of the public accountant and to apply the methods and procedures followed in conducting an audit.
Emphasis is on the students’ ability to understand the processing of accounting data in a computerized accounting environment and the controls that are necessary to assure the accuracy and reliability of the information processed by the accounting system.
www.simpson.edu /courses/acct.html   (628 words)

  
 Bookkeeping, accounting, and auditing clerks
Bookkeeping, accounting, and auditing clerks are an organization’s financial recordkeepers.
Bookkeeping, accounting, and auditing clerks may work longer hours to meet deadlines at the end of the fiscal year, during tax time, or when monthly or yearly accounting audits are performed.
Employment of bookkeeping, accounting, and auditing clerks is projected to grow more slowly than average for all occupations through 2014.
www.bls.gov /oco/ocos144.htm   (1580 words)

  
 Accountants and auditors
However, many accounting graduates are instead pursuing other certifications, such as the CMA and CIA, so job prospects may not be as favorable in management accounting and internal auditing as in public accounting.
Proficiency in accounting and auditing computer software, or expertise in specialized areas such as international business, specific industries, or current legislation, may be helpful in landing certain accounting and auditing jobs.
Others for whom training in accounting is valuable include budget analysts; cost estimators; loan officers; financial analysts and personal financial advisors; tax examiners, collectors, and revenue agents; bill and account collectors; and bookkeeping, accounting, and auditing clerks.
www.bls.gov /oco/ocos001.htm   (4273 words)

  
 Accounting
Accounting is a dynamic profession that is changing to meet the diverse needs of the global business environment.
All accounting majors are required to take 21 hours of accounting beyond accounting principles (including intermediate, cost, advanced, and tax accounting and auditing).
Accounting internships are valuable in allowing students to apply classroom theories and techniques to real world situations.
www.ucwv.edu /academics/majors/accounting.aspx   (660 words)

  
 Accounting   (Site not responding. Last check: )
Accounting is the identification, measurement, and communication of financial information about economic entities to interested parties.
Financial accounting is concerned with reporting the results of operations and the financial position of a business firm to those both inside and outside the firm, including stockholders.
Accounting majors may be particularly interested in joining the JU chapters of Alpha Kappa Psi or Phi Beta Lambda.
www.ju.edu /academics/undergrad_accounting.asp   (695 words)

  
 Accounting (ACCT)
Prerequisite: Grade of C or higher in Accounting 2101 (0001) and 2102 (0002) at Temple University or the transfer institution.
Prerequisite: Grade of C or higher in Accounting 2511 (0011) at Temple University or the transfer institution.
The role of accounting theory in setting accounting standards, the role of the SEC in influencing accounting policies and promoting full disclosure, and capital market efficiency will be examined along with other current reporting issues.
www.temple.edu /bulletin/ugradbulletin/ucd/ucd_accounting.html   (849 words)

  
 Accounting
Accounting majors, minors, MIS majors, and finance majors from all levels attend this event to begin or to continue their participation in recruitment and hiring process.
Accounting majors need only to complete the application for scholarships available through the Department or the Dean’s office in order to be considered for all scholarships available in any given year.
Students are encouraged to include electives from 300- or 400-level accounting courses so as to broaden their accounting knowledge base in the areas of governmental and not –forprofit accounting, financial statement analysis, ethics, fraud detection, and/or tax accounting in preparation for entry into those areas of the accounting profession.
www.shsu.edu /catalog/acc.html   (2397 words)

  
 Accounting @ Howard Community College
The fundamentals of accounting for payroll and assets (cash, notes and accounts receivable, inventories, plant and equipment, and intangibles) will be performed by the student.
In this course, which is a continuation of ACCT-211, the student will be involved in an intensive study of accounting for long-term liabilities, long-term investments in equity and debit securities, corporations, revenue recognition, pension costs, leases, accounting changes and error corrections, financial statements including the Statement of Cash Flows and analysis of financial statements.
Upon completion of this course, the student will be able to perform accounting for partnerships; governmental accounting; accounting for business combinations, consolidations, and branch operations; and accounting for foreign currency transactions.
www.howardcc.edu /business/Accounting.htm   (442 words)

  
 Accounting   (Site not responding. Last check: )
The accounting major provides students with a comprehensive, well-planned and balanced learning experience designed to prepare graduates for success in the accounting profession and the business community.
Accounting is the recording, measuring and interpreting of financial information.
The curriculum is tailored to prepare students for specific areas of accounting, including auditing, financial and cost accounting, taxation and accounting information systems for government and industry.
www.ut.edu /academics/business/ACC.html   (302 words)

  
 Small Business Accounting Assistance: BusinessTown
Think of the accounting system as a wheel whose hub is the general ledger (G/L).
There are a few (and only a few) things you need to understand in order to make setting up your accounting system easier.
"Inventory accounting may sound like a huge undertaking but in reality, it is quite straightforward and easy to understand.
www.businesstown.com /accounting/basic.asp   (641 words)

  
 The American Accounting Association
The AAA is developing new resources for the community participating in and supporting accounting programs, students, faculty, and by that connection practitioners of accounting.
Initiated as a joint project of the American Accounting Association and the European Accounting Association, in collaboration with organizations and academics from many parts of the world, this on-going effort aims to assemble links to useful accounting archives.
Sponsors of the Forensic and Investigative Accounting (FIA) Section are soliciting members for a proposed new section of the American Accounting Association.
www.aaahq.org /index.cfm   (648 words)

  
 Open Directory - Business: Accounting
Accounting: A Virtual History - An illustrated, annotated history of the accounting profession, from the professional organization which represents the interests of chartered accountants working in the United States.
Accounting Firm Development Center - Training in building a more manageable and profitable accounting business, programs, strategies, and techniques.
Governmental Accounting Standards Board - Working to establish and improve standards of US state and local governmental accounting and financial reporting that will result in useful information for users of financial reports.
www.dmoz.org /Business/Accounting   (397 words)

  
 Careers in Accounting > Overview
Accounting is the study of how businesses track their income and assets over time.
The field of accounting offers stimulating and challenging work that is constantly evolving.
An accountant is perfectly positioned to become a CFO because he or she probably has the best understanding of what drives business and profits in a company.
www.careers-in-accounting.com /ac.htm   (250 words)

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