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Financial Accounting

Rajeshwari M.
23/11/2018 0 0

Accounting is the art of recording, classifying, summarising in a significant manner regarding money, transaction & events which are at least in part financial interpreting the result thereof.

(AICPA -American Institute of Certified public Accountant).

The recording part is Journal.

The Classification is called a ledger.

The Summers is totally or trial balance.

The Significant manner - Systematic.

The Transaction - Exchange of goods & services between (It may be in cash or credit) two parties.

The Services - Intangible, Goods - tangible result, either or, profit or loss.

 

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