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vendredi 4 septembre 2015

Types of accounting

Types of accounting, accounting, degree, job, work, schools,


Accounting is the art of analyzing and interpreting the data. It may not be obvious to some, but every business and every person uses to represent in any way. An individual may knowingly or unknowingly use representative when assessing your financial information and transmits the results to others. Accounting is an indispensable tool in any business with little or multinational.

The term "accounting" covers many different types of accounts based on the or the groups served. The following are the types of accounting.

1. Private or Industrial Accounting: This type of accounting refers to the accounting activity that is limited to a single company. A private accountant provides his skills and services to a single employer and receives salary so employer-employee. The private term to the counter and the accounting does not apply. The term is used when there is a type of employment relationship, even if the employer is some cases is a public company.

2. Public Accounting: Public accounting refers to the accounting service offered by an accountant for the general public. When there is a professional-client relationship, the counter is known as an accountant. Public accounting is considered more professional than private accounting. Both certified and certified public accountants can not provide public accounting services. CPA can be individual practitioners or association ranging in size from two to hundreds of members. The scope of these accounting firms can include local clientele, national and international.

3. Governmental Accounting: government accounting refers to the recognition of a branch or unit of government at all levels, federal, provincial or local. Public accounting is very similar to conventional accounting methods. The government and the traditional methods of accounting using the double-entry accounting and journals and books system. The purpose of government accounting units is to provide a service rather than profit. Since the profit motive can not be used as a measure of efficiency in government units, other control measures must be developed. To improve control, special funds accounting is used. Governments can use the services of a private and public accounting as any business entity.

4. Fiduciary Accounting: Fiduciary accounting lies in the notion of trust. This type of accounting is performed by a trustee, administrator, executor, or someone in a position of trust. Your job is to keep records and prepare reports. It may be authorized by or under the jurisdiction of a court of law. The Trustee accountant must find and control all property subject to the estate or trust. The concept of ownership that is common in the usual types of accounting is nonexistent or heavily modified in fiduciary accounting.

5. National accounts: National accounting uses the economic or social concept in establishing accounting rather than the usual concept of the business entity. The national income accounting is responsible for providing the public with an estimated annual buying power of the nation. GNP or gross national product is a related term that refers to the total market value of all goods and services produced by a country in a given period, usually a calendar year.

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