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Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]
The Accounting, Auditing & Accountability Journal is a peer-reviewed academic journal covering accounting theory and practice.The journal was established in 1988 and is published by Emerald Group Publishing.
Generally Accepted Accounting Principles (GAAP) [a] is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC), [1] and is the default accounting standard used by companies based in the United States.
An accounting information system (AIS) is a system of collecting, storing and processing financial and accounting data that are used by decision makers.An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources.
Green accounting is a type of accounting that attempts to factor environmental costs into the financial results of operations. It has been argued that gross domestic product ignores the environment and therefore policymakers need a revised model that incorporates green accounting. [1]
Example of General Ledger and purchase journal in a Belgian accounting program. Accounting software is a computer program that maintains account books on computers, including recording transactions and account balances.
The at sign, @, is an accounting and invoice abbreviation meaning "at a rate of" (e.g. 7 widgets @ £2 per widget = £14), [1] now seen more widely in email addresses and social media platform handles.
The WorldCom scandal was a major accounting scandal that came into light in the summer of 2002 at WorldCom, the USA's second-largest long-distance telephone company at the time.