عدد المساهمات: 123
تاريخ التسجيل: 23/04/2010
|موضوع: بحث باللغة الانجليزية عن المحاسبة المالية =Financial Accounting الأربعاء أكتوبر 20, 2010 4:07 am|| |
is the recording and tabulation of inputs and processes that represent economic events according to a particular system, financial information used mainly by managers, investors, tax authorities and other decision makers with a view to the distribution of resources among the institutions, companies or organizations or the government. The name was derived from the use of accounting financial account.
Accounting is the study of measurement and the receipt and interpretation of financial activities through the recording and tabulating and summarizing the financial operations, presentation and disclosure of financial information by financial statements prepared at specific time intervals (often quarterly). Accounting also known as "the language of business."
Main article: Financial Accounting
Financial accounting is a branch of the accounting involved in the provision and presentation of accounting information for the historical financial position (balance sheet), financial performance (income statement), and cash flows in accordance with a set of accounting standards.
On the contrary, management accounting information is used within the institutions or companies and are not declared (confidential) can not access it or see it only from a small number of users from the makers and decision makers often.
Tax accounting is accounting for the application and comply with the instructions and tax laws. Nomad Net welcomes you to its network - see original article: Accounting or tax is a set of books and papers of a financial nature of institutions and linking the company's relationship with official bodies to which they pertain institutions revenue and how to calculate the entry of individuals and the institution and its magnitude.
Is a branch of accounting and interest to study the principles governing the assessment and registration and accounting report on the activities undertaken by the government. It is a tool for government managers control over income and expenditures for the various ministries and units, known as the public budget of the State. The figures are approved for public expenditure and revenues for a certain period to come is usually a year. Includes all public expenditures, which allows the government to spending it on various areas of public services such as security and defense, justice, and capital projects.
Main article: Accountant
Practitioners of the accounting profession so-called accountants. There are many professional bodies for accountants around the world. Gives a lot of accounting bodies nicknames for members or by the level of qualification. For example, a Certified Public Accountant (ACCA or FCCA), Chartered Accountant (FCA, CA or ACA), Management Accountant (CMA, FCMA or AICWA), Certified Public Accountant Certified Public Accountant (CPA) and Certified General Accountant and Certified Internal Auditor certificate CIA.
Main article: Check the financial
The audit was to allocate stand-alone is the pain of accountants through scientific expertise and practical knowledge of the profession well, because it necessarily will evaluate and monitor other accountants in a unit in and out of the reports of a period of time, and check there are two branches are essential: Internal Audit and External Audit. External Audit: The process carried out by the external auditor, the independent examination of financial statements and accounting records in order to give an opinion on the fairness of financial statements and accounts and its commitment to the accounting standards generally accepted (in English: Generally Accepted Accounting Principles GAAP) if the International Financial Reporting Standards (in English: International Financial Reporting Standards IFRS). Internal Audit: Internal Auditor carried out by a staff member within the company and aims to provide information to the Department's use. Often be the internal audit information for use within a company and not outside.
Accounting aims to create financial reports fair and useful to managers of government agencies, regulatory and other relevant parties such as shareholders and creditors Aoualemlak.
Main article: bookkeeping
Bookkeeping (in English: bookkeeping) is to record accounting transactions in the journal on a daily basis, and classified by allocating a number for each running, cycling and deported to the general ledger.
It is noteworthy that there is a difference in practice between formal and notebooks, in the first is the registration of all restrictions without separation between the parties to the limitation of the debtor and the creditor, while in the general ledger each side numbered page dedicated to her, no mention in the journal.
Accounting firms in the Islamic financial
Because of privacy enjoyed by the companies of Islamic financial terms of financing activities and operational were to be the existence of principles and norms of legitimacy and accountability especially in this type of financial companies to ensure that work stays within the controls is the Islamic view, as the audit of these companies are not limited to the absence of material misstatement accounting data, but the functions of the accounting audit, to ensure that these companies applied the requirements and the decisions of the legitimacy of these companies and so there is the Accounting and Auditing Organization for Islamic Financial Institutions in 1990 in Bahrain as a gesture to unify accounting standards in financial firms Muslim, whether banks or insurance companies or financial intermediation or the financing of micro-or any other financial activity.
Financial Accounting free encyclopedia
عدد المساهمات: 27
تاريخ التسجيل: 12/04/2010
|موضوع: رد: بحث باللغة الانجليزية عن المحاسبة المالية =Financial Accounting الأحد يوليو 24, 2011 7:51 am|| |