تبلیغات
حسـابـداری(ACCOUNTING) - ROLE OF ACCOUNTING
حسـابـداری(ACCOUNTING)
بنام یگانه حسابداربی همتای عالم
نوشته شده در تاریخ شنبه 19 تیر 1389 توسط علیرضا حسینی | نظرات ()


INTRODUCTION

Sound decisions made by individuals, businesses, goverment, and other entities in a society are essential for the efficient distribution and use of the nations scare resources.to make such decisions,these groups need reliable information, mostly financial and provided by the accounting system.therefore,accounting plays an important role in our economic and social system and its function is vital to both a profit-seeking enterprise and a not-for-profit one.


Profit-seeking enterprise need accounting to keep a diary of their business activities,ehether to be used by their managers for decision making or to be reported to outsiders.large corporations , for example , are acoountable to many parties in the society and they have to report to stockholders , governmental agencies, governmental agencies, and to the public.

 

Government officials also rely on accounting information tohelp them direct the affaitrs of their agencies just as do thje executives of corporations.however, accounting for governmental activities requires a somewhat different apporach because the objective of earing a profit is absent for government activies.Universities, hospitals,churches, and other not-for-profit institutions also follow a pattern of acounting that is similar to governmental accounting.this book is based on the accounting concepts of profit-seeking enterprises,which are often termed business enterprises.





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