HSC All Board Accounting 2nd Paper Board Question 2018

HSC All Board Accounting 2nd Paper Board Question 2018. Accounting or accounting is the production of information about a company and the transmission of such information to those who have with those who need it. Communication is generally in the form of financial statements that present in monetary terms the economic resources under the control of the management, the art lies in the selection of relevant information for the user and is a faithful image. The accounting principles are applied to commercial entities in three divisions of artistic practice, the name of the accounting, accounting, and audit.

HSC All Board Accounting 2nd Paper Board Question 2018

HSC All Board Accounting 2nd Paper Board Question 2018

Accounting 2nd Paper Question 2018 Dhaka, Dinajpur, Jashore, Sylhet Board

Accounting 2nd Paper Question 2018 Rajshahi, Cumilla, Chattogram, Barishal Board

Accounting or accountancy is the measurement, processing, and communication of financial and nonfinancial information about economic entities such as businesses and corporations. The modern field was established by the Benedikt Kotruljevic in 1458[citation needed], (Italian: Benedetto Cotrugli; 1416–1469) merchant, economist, scientist, diplomat and humanist from Dubrovnik (Croatia), and Italian mathematician Luca Pacioli in 1494. Accounting, which has been called the “language of business”, measures the results of an organization’s economic activities and conveys this information to a variety of users, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms “accounting” and “financial reporting” are often used as synonyms.

Accounting can be divided into several fields including financial accounting, management accounting, external auditing, tax accounting, and cost accounting. Accounting information systems are designed to support accounting functions and related activities. Financial accounting focuses on the reporting of an organization’s financial information, including the preparation of financial statements, to the external users of the information, such as investors, regulators, and suppliers; and management accounting focuses on the measurement, analysis, and reporting of information for internal use by management. The recording of financial transactions, so that summaries of the financials may be presented in financial reports, is known as bookkeeping, of which double-entry bookkeeping is the most common system.

Accounting is facilitated by accounting organizations such as standard-setters, accounting firms, and professional bodies. Financial statements are usually audited by accounting firms,[10] and are prepared in accordance with generally accepted accounting principles (GAAP). GAAP is set by various standard-setting organizations such as the Financial Accounting Standards Board (FASB) in the United States and the Financial Reporting Council in the United Kingdom. As of 2012, “all major economies” have plans to converge towards or adopt the International Financial Reporting Standards (IFRS).

The history of accounting is thousands of years old and can be traced to ancient civilizations. The early development of accounting dates back to ancient Mesopotamia, and is closely related to developments in writing, counting, and money; there is also evidence of early forms of bookkeeping in ancient Iran, and early auditing systems by the ancient Egyptians and Babylonians. By the time of Emperor Augustus, the Roman government had access to detailed financial information.

Double-entry bookkeeping was pioneered in the Jewish community of the early-medieval Middle East and was further refined in medieval Europe. With the development of joint-stock companies, accounting split into financial accounting and management accounting.

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HSC All Board All Subjects Board Question 2018

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