Introduction to Accounting

Introduction to accounting

Accounting is regarded along with communicating, analysing and collecting financial information. The reason is to assist people who use this information to make more right decisions. There would be no point in producing it, if the financial information which is communicated is not able of enhancing the quality of decisions made. Occasionally the notion is provided that the aim of accounting is just to get ready financial reports on a regular basis. When it is true that accountants take on this type of work, it does not demonstrate an end in itself. The final aim of the accountant's work is to provide people good financial information on which to base their decisions.

Meaning of Accounting

The Committee on Terminology set up through the American Institute of Certified Public Accountants formulated the subsequent definition of accounting in 1961:

"Accounting is the art of classifying, recording, and summarizing in an important manner and in terms of money, transactions and events that are, in part at least, of a financial character, and interpreting the result thereof.

According to this definition, accounting is just an art of record keeping. The process of accounting starts through first identifying the events and transactions that are of financial character and then be kept in the books of account. This recording is made in Journal or subsidiary books, also termed as primary books. Each good record keeping system involves appropriate classification of transactions and events and their summarization for ready reference. After the transaction and events are kept, they are transferred to secondary books. That is Ledger. In ledger transactions and events are categorized in terms of income, expense, assets and liabilities according to their characteristics and summarized in profit & loss account and balance sheet. Fundamentally the transactions and events are to be computed in terms of money.

The meaning of measurement in terms of money is measuring at the ruling currency of a country, for instance, rupee in India, dollar in the U.S.A. and so on. The transactions and events must contain at least in par, financial characteristics. The inauguration of a latest branch of a bank is an event without containing financial character, when the business disposed of through the branch is an event containing financial character. Accounting also interprets the classified, recorded, and summarized transactions and events.

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