Accounting or accounting is the science of making financial statements of an organization. Accountants or accountants, basically, publish an institution's assets, income-expenditure, debt and cash flow, and provide better management and accountability. The principles of accounting are generally applied in accounting and accounting.
Complicated and tedious tasks of purchasing, trading, buying, selling, trading, accounting, human resources management and other business accounts are now being done very quickly with computer software. These software is usually intimately connected to each major program; By entering an information into it, it becomes included as a whole. With this software, a worker can work around 200 people alone. This type of accounting software makes the company easy to operate and in turn, increase the quality of goods and services and save money.
Accounting has been studied for almost a thousand years. The earliest methods of accounting were used to keep records of crops produced in ancient Mesopotamia civilizations and crops collected in the temple.
The origin of accounting
The scientific Accountancy introduced Italian Renaissance mathematician and clergyman Luca pyasioli. Luca pyasioli the Leonardo da vence a close friend and tutor, and Italian sailor Christopher Columbus and his contemporaries. Luca pyasiolira of 1494, TEXT Latin (textt) ( 'summa de Arithmatica Geometria, proportionet proportionalita) summa de erithimetika, jiometrika, praporasoniyeta, proporasanalitate this pyasioli describes a procedure that ensures that financial information is recorded efficiently and properly. Luca pyasiolira gold easily by assets, liabilities, income, expenses and debit-credit can be determined.
HISTORY
Since ancient times, people experience the need for transactions, and in different ways it is the method of preserving it. South Africa is an ancient cave recovered from some of the script indicates that approximately 76,000 years ago, people account for trying to save continued. It was the oldest monuments in the history of science.
One of the most important aspects of accounting science is found in the Babylonians, Asians, and Sumerian civilizations. These civilizations grew and grew around 7000 years ago on the banks of the Mesopotamia River. The people of that civilization used to use primitive methods of calculation only to measure agricultural production. Using those primitive methods, it could be determined that the crop was not less than the previous year. One part of the produce was to be donated to the temple. And who gave it to the Temple authority, it was written by the temple authorities by the symbol. These ancient wall carvings can also be called ancient efforts of accounting science.
Classification
1.Financial accounting
Low and high discounts and Prices Revenue nominal monetary units (historical cost accounting ) or International Financial Reporting Policy (International Financial Reporting Standards) in accordance with the towering Prices Revenue constant Purchasing power is complete units (constant purchasing power accounting ) funded capital maintenance of financial accounting is called. Financial Accounting aibyayahi or dhrukrayahi, according to the organization's financial evidence report to the external users, such as investors, directors and Provider's publicity presented to emphasize that. According to the most widely accepted accounting principles or GAAP, it is used to measure and preserve and monetise business transactions for external users. Sister has consistently produced a large agreement between theoretical and technical accounting, which changes over time according to the needs of the decision makers.
With the help of financial accounting, an earlier report of an organization is prepared annually on the basis of annual or semi-annual period. For example, the fiscal statement prepared in 2006 will describe the financial condition of 2005.
2.Management accounting
Management accounting emphasizes the quantity, storage, and reporting of information that help the administrators make the necessary decisions to achieve the desired goals of their organization. Internal accounting and reports are made according to the cost analysis of management accountancy. In this case, it is not mandatory to follow sister-in-law.
Management Accounting prepares the reports for future periods, such as the formation of the budget for the year 2006, in the form of the 2005 budget. In this case, the range of time has changed greatly. Such statements may contain both financial and financial information, and may be of particular importance to a particular product or category.
3.Accounting information system
An accounting organization that emphasizes the processing of quantitative data in particular, as an accounting information system.
The accounting information system involves two parties; Information maker and user of information. Accounting is now used as a business language, and accounting is defined as an information system, because it is used to provide information to different stakeholders. 2 types of accounting information:
Internal users: Those involved in the management and ownership of the concerned business organization are called internal users.
External users:Those who are involved in business but are not part of ownership and management, are called external users; Such as creditor, tax authority, government, auditor, etc.
