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  • hello and welcome today we are going to learn What is accounting?

  • "introduction" accounting is a language that gives information

  • about the financial status of an organization. When we study accounting we are mainly learning

  • this specialized language. By learning this language we can communicate and understand

  • the financial position of any organization. Accounting allows a company to analyze the

  • financial performance of the business, and look at statistics such as net profit.

  • "definition"

  • Accounting is systematic process of identifying, recording, measuring, classifying, verifying,

  • summarizing, interpreting and communicating financial information. It reveals profit or

  • loss for a given accounting period, and the value of a firm's assets, liabilities and

  • owners' equity. The American Accounting Association defines

  • accounting as "the process of identifying, measuring and communicating economic information

  • to permit informed judgements and decisions by users of the information."

  • "THREE MAIN PARTS" Financial Accounting

  • 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.

  • This is the information that is used by managers, shareholders, banks, creditors, the public

  • etc. to make decisions involving the organization and its operations. Shareholders want information

  • about what their investment is worth and whether they should buy or sell shares. This

  • type of information would be very difficult to extract if every company used a different

  • system for recording their financial position. Financial accounting information is subject

  • to a set of ground rules that dictate how the information is reported and this ensures

  • uniformity.

  • Accounting also provide company's management with the information in shape of reports it

  • needs to keep the business financially healthy. These analyses and reports are not distributed

  • outside of the company, 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.The use of computers is making these transactions

  • much easier to post and work for the company. Reports of any kind can be produced with the

  • push of a button and a quick snapshot of required information is revealed.

hello and welcome today we are going to learn What is accounting?


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B1 中級 美國腔

什麼是會計|瞭解會計是什麼? (What Is Accounting | Learn What The Accounting Is All About)

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    Jane 發佈於 2021 年 01 月 14 日