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Преподаватель МГЛУ (ИН-ЯЗа М. Тореза)
ACCOUNTING: THE LANGUAGE OF BUSINESS
1 Define accounting and explain the purpose of an accounting system.
WHAT IS ACCOUNTING?
Some people mistakenly think of accounting as a highly technical field which can be understood only by professional accountants. Actually, nearly everyone practices accounting in one form or another on an almost daily basis. Accounting is the art of interpreting, measuring, and describing economic activity. Whether you are preparing a household budget, balancing your checkbook, preparing your income tax return, or running General Motors, you are working with accounting concepts and accounting information.
Accounting has often been called the "language of business." People in the business world—owners, managers, bankers, stockbrokers, investors—all use accounting terms and concepts to describe the resources and the activities of every business, large and small.
We live in an era of accountability. Although accounting has made its most dramatic progress in the field of business, the accounting function is vital to every unit of our society. An individual must account for his or her income, and must file income tax returns. Often an individual must supply personal accounting information in order to buy a car or home, to qualify for a college scholarship, to secure a credit card, or to obtain a bank loan. Large corporations are accountable to their stockholders, to governmental agencies, and to the public. The federal government, the states, the cities, the school districts: all must use accounting as a basis for controlling their resources and measuring their accomplishments. Accounting is equally essential to the successful operation of a business, a university, a fraternity, a social program, or a city.
In every election the voters must make decisions at the ballot box on issues involving accounting concepts. Therefore, some knowledge of accounting is needed by all citizens if they are to act intelligently in meeting the challenges of our society. This book will help you develop your knowledge of accounting and your ability to use accounting information in making economic and political decisions.
The purpose and nature of accounting information
The underlying purpose of accounting is to provide financial information about an economic entity. In this book the economic entity which we will be concentrating upon is a business enterprise. Financial information about a business is needed by managerial decision makers to help them plan and control the activities of the organization. Financial information is also needed by outsiders—owners, creditors, potential investors, the government, and the public— who have supplied money to the business or who have some other interest in the business that will be served by information about its financial position and operating results. Developing and communicating this information is the role of the business organization's accounting system.
Creating accounting information
An accounting system consists of the methods, procedures, and devices used by an entity to keep track of its financial activities and to summarize - (495) 345 20 61, 8-917 531 85 49 Алексей
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