Accountancy, or the accounting, is the production of information about an enterprise and the transmission of that information from those who have it to those who need it. The communication is generally in the form of financial statements that 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 representationally faithful. The principles of accountancy are applied to business entities in three divisions of practical art, named accounting, bookkeeping, and auditing.
The American Institute of Certified Public Accountants (AICPA) defines accountancy as “…the art of recording, classifying, and summarizing in a significant manner and in terms of money…” transactions and events that are at least partly financial in character, and interpreting the results.
Accounting is thousands of years old; the earliest accounting records, which date back more than 7,000 years, were found in Mesopotamia (Assyrians). The people of that time relied on primitive accounting methods to record the growth of crops and herds. Accounting evolved, improving over the years and advancing as business advanced.
Accounting Suggestion of HSC Examination 2013
Accounting Suggestion of HSC Examination 2013 (Dhaka Board)
Accounting Suggestion of HSC Examination 2013
Accounting Suggestion of HSC Examination 2013
Accounting Suggestion of HSC Examination 2013
Accounting Suggestion of HSC Examination 2013
Accounting Suggestion of HSC Examination 2013
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Accounting Suggestion of HSC Examination 2013
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