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Раскрытые темы по английскому / Topic_14_Auditing_the_accounts

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Auditing the accounts

Accounting is the process of recording, classifying, and summarizing economic events in a logical manner for the purpose of providing financial information for decision making.

Therefore accountant does not economical analysis of information that he provides. It should do it only if the firm has no financial director.

There three types of accounting: operational, financial, and management. The function of that types of accounting is to provide information for financial manager or general manager.

The operational accounting is process of recording business transaction.

The financial accounting is providing information for financial analysis in a certain classification for a certain period of time.

The management accounting is providing information for manager’s decision making