Accountancy is the process of communicating financial information about a business entity to users such as shareholders and managers. The communication is generally in the form of financial statements which show in money terms the economic resources under the control of management, the art lies in selecting the information that is relevant to the user and is reliable. The principles of accountancy are applied to business entities in three divisions of practical art, named – accounting, bookkeeping, and auditing.
Accountancy is defined by the Oxford English Dictionary (OED) as “the profession or duties of an accountant”.
Accounting is defined by the American Institute of Certified Public Accountants (AICPA) as “the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of financial character, and interpreting the results thereof.”
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Topics of Accountancy A student may require help in:
Bank Balance Reconciliation
Discounted Cash Flow
Double Declining Method
Individual Income Taxation
Accrual Basis Of Accounting
Activity Based Costing
Adjusted Sale Price
American Institute Of Certified Public Accountants
Average Daily Balance
Balance Sheet Analysis
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Introduction to Accountancy Fundamentals. Accountancy for Class 12th.