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Accountancy (profession) or accounting (methodology) is the measurement, disclosure or provision of assurance about information that helps managers and other decision makers make resource allocation decisions. Financial accounting is one branch of accounting and historically has involved processes by which financial information about a business is recorded, classified, summarized, interpreted, and communicated. Auditing, a related but separate discipline, is the process whereby an independent auditor examines an organization's financial statements and accounting records in order to express an opinion—that conveys reasonable but not absolute assurance—as to the truth and fairness of the statements and the accountant's adherence to Generally Accepted Accounting Principles, in all material respects. At the heart of accounting is the measurement of financial transactions which are transfers of legal property rights made under contractual relationships. Non-financial transactions are specifically excluded due to conservatism and materiality principles.
Practitioners of accountancy are known as accountants. There are many professional bodies for accountants throughout the work. Many allow their members to use titles indicating their membership. Examples are Chartered Accountant and Certified Public Accountant.
Accountancy attempts to create accurate financial reports that are useful to managers, regulators, and other stakeholders such as shareholders, creditors, or owners. The day-to-day record-keeping involved in this process is known as bookkeeping.
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Definitions Dictionary - Accounting Terms and Definitions Dictionary is a complete learning and reference tool that includes well over 1,000 most widely used terms, definitions, and concepts.
Meta Description: [ A complete reference tool with over 1,000 accounting terms thoroughly defined. Contains definitions commonly used in Management, Tax, Auditing, and Finance related areas. ]
Accounting Dictionary and Financial Terms - A plain language accounting dictionary for the student and small business professional.
Meta Description: [ Accounting dictionary - accounting glossary of accounting terms. Find what financial terms mean and how it may affect you or your business. ]
Accounting Terminology Guide - Indexed glossary of accounting terms from the New York State Society of CPA's.
AICPA Accounting Glossary - American Institute of Certified Public Accountants glossary of terms.
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