Download docx - Accounting

Transcript

AccountantApersonwhohastherequisiteskillandexperienceinestablishingandmaintainingaccuratefinancialrecordsforanindividualorabusiness.Thedutiesofanaccountantmayincludedesigningandcontrollingsystemsofrecords,auditingbooks,andpreparingfinancialstatements.Anaccountantmaygivetaxadviceandpreparetaxreturns.Apublicaccountantrendersaccountingorauditingservicesforanumberofemployees,eachofwhompaystheaccountantafeeforservicesrendered.Heorshedoesmorethanjustbookkeepingbutdoesnotgenerallyhaveallthequalificationsofacertifiedpublicaccountant.Acertifiedpublicaccountantisonewhohasearnedalicenseinhisorherstatethatatteststoahighdegreeofskill,training,andexperience.Inadditiontopassinganaccountingexamination,acandidatemusthavetheproperbusinessexperience,education,andmoralcharacterinordertoqualifyforthelicense.ThelettersCPAarecommonlyusedandgenerallyrecognizedtobetheabbreviationforthetitleCertifiedPublicAccountant.Thepracticeofaccountingisahighlyskilledandtechnicalprofessionthataffectspublicwelfare.Itisentirelyappropriateforthestatetoregulatetheprofessionbymeansofalicensingsystemforaccountants.Somestatesdonotpermitanyonetopracticeaccountingexceptcertifiedpublicaccountants,butotherstatesusethetitletorecognizethemoredistinguishedskillsofaCPAwhilepermittingotherstopracticeaspublicaccountants.Allstateslimittheuseofthetitleandtheinitialstothosewhoarelicensedascertifiedpublicaccountants.Allaccountantsareheldtohighstandardsofskillinissuingprofessionalopinions.TheycanbesuedforMalpracticeifperformanceoftheirdutiesfallsbelowstandardsfortheprofession.West's Encyclopedia of American Law, edition 2. Copyright 2008 The Gale Group, Inc. All rights reserved.


Recommended

1 Introduction to Accounting and Businessbusiness.uni.edu/slides/ACCT-2120_Smith/Ch01.pdf · Accounting. 13e. Introduction to Accounting 1. ... Managerial Accounting ... accounting
1 Introduction to Accounting and Businessbusiness.uni.edu/slides/ACCT-2120_Smith/Ch01.pdf · Accounting. 13e. Introduction to Accounting 1. ... Managerial Accounting ... accounting Documents
Accounting for Accounting Skills
Accounting for Accounting Skills Documents
FINANCIAL ACCOUNTING. To measure is to manage Financial Accounting Management Accounting Financial Management Cost Accounting
FINANCIAL ACCOUNTING. To measure is to manage Financial Accounting Management Accounting Financial Management Cost Accounting Documents
Intermediate Financial Accounting I Financial Accounting and Accounting Standards
Intermediate Financial Accounting I Financial Accounting and Accounting Standards Documents
vvvvvvJ'ÏÎ017Gectgccom ACCOUNTING - AshikagavvvvvvJ'ÏÎ017Gectgccom ACCOUNTING
vvvvvvJ'ÏÎ017Gectgccom ACCOUNTING - AshikagavvvvvvJ'ÏÎ017Gectgccom ACCOUNTING Documents
1 Accounting and Financial Management. 2 Introduction to Introduction to Accounting Accounting Accounting & Financial Management
1 Accounting and Financial Management. 2 Introduction to Introduction to Accounting Accounting Accounting & Financial Management Documents
Accounting Control - untag-smd.ac.iduntag-smd.ac.id/files/Perpustakaan_Digital_1/ACCOUNTING Accounting...Accounting Control Best Practicesdescribes a complete ... Advanced Accounting
Accounting Control - untag-smd.ac.iduntag-smd.ac.id/files/Perpustakaan_Digital_1/ACCOUNTING Accounting...Accounting Control Best Practicesdescribes a complete ... Advanced Accounting Documents
Principles of Accounts - SEAB · Accounting Assumptions and Principles 3.1 Accounting theories Accounting Information System and Accounting Cycle 3.2 Accounting information system
Principles of Accounts - SEAB · Accounting Assumptions and Principles 3.1 Accounting theories Accounting Information System and Accounting Cycle 3.2 Accounting information system Documents
Accounting Standards - 6(DEPRECIATION ACCOUNTING)
Accounting Standards - 6(DEPRECIATION ACCOUNTING) Documents
Accounting Accounting Major - Newark
Accounting Accounting Major - Newark Documents
Accounting & accounting cycle
Accounting & accounting cycle Documents
ACCOUNTING: Inflation Accounting
ACCOUNTING: Inflation Accounting Documents
Modul-5- The Financial Accounting & Accounting Standard · PDF fileFinancial Accounting & Accounting Standard By ... Understand the Basic of the Financial Accounting & Accounting Standard
Modul-5- The Financial Accounting & Accounting Standard · PDF fileFinancial Accounting & Accounting Standard By ... Understand the Basic of the Financial Accounting & Accounting Standard Documents
Finance Basics Introduction to Accounting Need for Accounting Meaning of Accounting Attributes of Accounting Branches of Accounting Users of Accounting
Finance Basics Introduction to Accounting Need for Accounting Meaning of Accounting Attributes of Accounting Branches of Accounting Users of Accounting Documents
BASIC ACCOUNTING - University of Calicut · BASIC ACCOUNTING CONCEPTS ... The accounting principles are classified into three they are: Accounting Postulates, Accounting Concepts
BASIC ACCOUNTING - University of Calicut · BASIC ACCOUNTING CONCEPTS ... The accounting principles are classified into three they are: Accounting Postulates, Accounting Concepts Documents
FINANCIAL ACCOUNTING Account Accounting
FINANCIAL ACCOUNTING Account Accounting Documents
High School Business--Accounting II Curriculum … Accounting 2.pdfBusiness--Accounting II Curriculum Essentials Document ... Accounting Cycle for a Merchandising ... Business Accounting
High School Business--Accounting II Curriculum … Accounting 2.pdfBusiness--Accounting II Curriculum Essentials Document ... Accounting Cycle for a Merchandising ... Business Accounting Documents
Business, Finance, Accounting & Economics€¦ · accounting regulation, the conceptual framework, applying accounting standards, disclosures and group accounting. Explains accounting
Business, Finance, Accounting & Economics€¦ · accounting regulation, the conceptual framework, applying accounting standards, disclosures and group accounting. Explains accounting Documents