Anglický jazyk

PRINCIPLES AND PRACTICE OF ACCOUNTING

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O knihe

Financial accounting is a term that describes: - maintaining a system of accounting records for business transactions and other items of a financial nature; and - reporting the financial position and the financial performance of an entity in a set of financial statements. The word business is used in different contexts. It is used to describe an economic process and to describe entities that participate in that process. A business entity is a commercial organisation that aims to make a profit from its operations.

Financial accounting is a term that describes:

- maintaining a system of accounting records for business transactions and other items of a financial nature; and

- reporting the financial position and the financial performance of an entity in a set of financial statements.

The word business is used in different contexts. It is used to describe an economic process and to describe entities that participate in that process. A business entity is a commercial organisation that aims to make a profit from its operations.