Accountancy (profession)or accounting (methodology) is the measurement, statement, or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and public agencies. The terms derive from the use of financial accounts.
澳洲會計熱門專業dissertation代寫Accounting (Definition) is a service activity. Its function is to provide quantitative information primarily financial in nature, about economic entities, that is intended to be useful in making economic decisions, and in making reasoned choices among alternative courses of action. [2]
It is also the discipline of measuring, communicating and interpreting financial activity. Accounting is also widely referred to as the "language of business".[3]
Financial accounting is one branch of accounting and historically has involved processes by which financial information about a business is recorded, classified, summarised, interpreted, and communicated; for public companies, this information is generally publicly-accessible. By contrast management accounting information is used within an organisation and is usually confidential and accessible only to a small group, mostly decision-makers. Tax Accounting is the accounting needed to comply with jurisdictional tax regulations.
Practitioners of accountancy are known as accountants. There are many professional bodies for accountants throughout the world. Many allow their members to use titles indicating their membership or qualification level. Examples are Chartered Certified Accountant (ACCA or FCCA), Chartered Accountant (FCA, CA or ACA), International Accountant (FAIA or AAIA),Management Accountant (ACMA, FCMA or AICWA), Certified Public Accountant (CPA) and Certified General Accountant (CGA or FCGA).
“Accounting is that discipline which measures, records, reports and interprets financial and other information about an entity to interested parties to enable them to make appropriate decisions”
Accounting is essentially a system for showing what the financial state of a business is at any one time.
Accounting and financial information allows users to:
See how the business is going
See how aspects of the firm can be improved
Control your money
Plan for the future
Purpose of Accounting
1 Accounting can act as a form of communication
You can think of accounting as a form of language between owners of a business
This language is not alphabetical letters but instead it is expressed in terms of dollars
Can be communicated to relevant users through graphs, reports and tables
2 Accounting can supply information for decision making
澳洲會計熱門專業dissertation代寫Decisions are made at all levels of management
Suitable information will reduce the uncertainty decision makers may face
Accounting can aid users of information to make accurate decisions
3Accounting can assist a manager plan their business#p#分頁標題#e#
incorporates decision making about the best course of action to take
Planning is essential for business success and requires regular revision in order to respond to change
Planning is a management activity that is supported by accounting information
4Accounting can act as a control device
Accounting information assists managers to have the ability to control their operations
Accounting also ensures that accurate and reliable information is provided
Control involves ensuring events happen as planned
Comparison of actual results with planned
Corrective action and revision of plans
5Involves the following procedures:
identifying and capturing relevant economic information
recording the information systematically
analysing and interpreting the information
reporting appropriately to users
會計專業是研究企業在一定的營業周期內如何確認收入和資產的學問。會計師除了準備財務報表以及記錄企業交易行為外,更重要的是能夠參與企業間的合并、質量管理、信息技術在財務方面的應用、稅務戰略以及很多企業的管理決策活動。
以會計作為職業起點,你會獲益很多。其中最重要的是,你可以了解企業到底是如何運做的。會計領域為從業者提供了不斷變化并富有挑戰性的工作。所以很多商界成功人士最早都是從事會計工作的,同時,很多大企業的財務總監必須具有會計的背景。在英國的企業有70%以上的總裁是財務出身。
一個現代高水平的會計人才,準確的說應該是財務人才,未來的管理人才。在企業里,我們不僅僅要會收錢(干收錢的是出納),會記帳(干記帳的是會計),會審計(企業內部審計-現在在中國才剛剛開始發展),我們更應該利用會計這個工具,學會管理,當然這個需要多年的實踐經驗。概括起來,就是我們要逐步的會核算,懂經營,善管理。所以,會計是一個好的起點,而不是一個終點,最終還得要上升到管理。
現在會計這行業,越來越強調學會計的要培養良好的職業判斷能力,無論是在做題考試,還是在實踐實務中。還有,持續的學習能力,豐富的工作經驗,豐富的人力資源,和機遇對于一個人的成功也都是必不可少的。另外,美國一個權威職業評估機構分析得出,會計專業人才要用以下能力:Analytical ability,Leadership,Written and oral communication skills,Attention to detail,Ability to work independently,Team skills,Work ethic,High ethical standards,Computer literacy
澳洲會計熱門專業dissertation代寫選擇一個專業:最重要的是興趣,然后結合個人對未來的規劃。為什么會計是一個好專業呢?因為本科讀完會計后,既可以去工作,也可以去讀書。如果去工作,可以去會計師事務所,無論是去四大還是去本土會計師事務所;可以去所有的公司企業,哪個公司企業不需要會計呢,甚至會計的領域涉及從它的開業到破產清算;政府部門也需要會計,和政府審計;做老師教會計也是一個不錯的選擇。如果繼續去讀書,在美國,美國眾多學校開設會計碩士博士培養人才,而且會計是商科中最好在美國找工作的專業;在澳洲,會計是最多中國留學生讀的專業,因為它好移民;在英文,會計專業常常和金融合在一起。#p#分頁標題#e#
會計專業領域涉及面廣:鑒證,審計,稅收,公司會計,管理會計,財務管理,破長清算,法務會計,預算制定,商業咨詢等等都是會計專業將要涉及的領域。
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