|
Accounting or accountancy is the measurement, processing and communication of financial information about economic entities. The modern field was established by the 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, auditing, and tax 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 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 such as standard-setters, accounting firms and professional bodies. Financial statements are usually audited by accounting firms,〔 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).〔IFRS Foundation, 2012. (The move towards global standards ). Retrieved on April 27, 2012.〕 ==History== (詳細はancient civilizations.〔Robson, Keith. 1992. “Accounting Numbers as ‘inscription’: Action at a Distance and the Development of Accounting.” ''Accounting, Organizations and Society'' 17 (7): 685–708.〕 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 for early forms of bookkeeping in ancient Iran,〔Oldroyd, David & Dobie, Alisdair: ''Themes in the history of bookkeeping'', The Routledge Companion to Accounting History, London, July 2008, ISBN 978-0-415-41094-6, Chapter 5, p. 96〕 and early auditing systems by the ancient Egyptians and Babylonians.〔 By the time of the Emperor Augustus, the Roman government had access to detailed financial information.〔Oldroyd, David: ''The role of accounting in public expenditure and monetary policy in the first century AD Roman Empire'', Accounting Historians Journal, Volume 22, Number 2, Birmingham, Alabama, December 1995, p.124, (Olemiss.edu )〕 Double-entry bookkeeping developed in medieval Europe, and accounting split into financial accounting and management accounting with the development of joint-stock companies. The first work on a double-entry bookkeeping system was published in Italy, by Luca Pacioli.〔Lauwers, Luc & Willekens, Marleen: "Five Hundred Years of Bookkeeping: A Portrait of Luca Pacioli" (Tijdschrift voor Economie en Management, Katholieke Universiteit Leuven, 1994, vol:XXXIX issue 3, p.302), (KUleuven.be )〕 Accounting began to transition into an organized profession in the nineteenth century, with local professional bodies in England merging to form the Institute of Chartered Accountants in England and Wales in 1880. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Accounting」の詳細全文を読む スポンサード リンク
|