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Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]
In bookkeeping, a general ledger is a bookkeeping ledger in which accounting data are posted from journals and aggregated from subledgers, such as accounts payable, accounts receivable, cash management, fixed assets, purchasing and projects. [1] A general ledger may be maintained on paper, on a computer, or in the cloud. [2]
A balance sheet reports on a company's assets, liabilities, and owners equity at a given point in time. An income statement reports on a company's income, expenses, and profits over a stated period. A profit and loss statement provides information on the operation of the enterprise.
Senior Deputy Accountant General / Director (Selection Grade) 13 ₹ 123,100 (US$1,400) – ₹ 215,900 (US$2,500) 6 Senior Deputy Accountant General / Director 12 ₹ 78,800 (US$910) – ₹ 209,200 (US$2,400) 7 Deputy Accountant General / Deputy Director 11 ₹ 67,700 (US$780) – ₹ 208,700 (US$2,400) 8 Assistant Accountant General / Junior ...
Accounting for Investments 1986 January 1, 1987: January 1, 2001: IAS 39 and IAS 40: IAS 26: Accounting and Reporting by Retirement Benefit Plans 1987 January 1, 1988: IAS 27: Consolidated Financial Statements and Accounting for Investments in Subsidiaries (1989) Consolidated and Separate Financial Statements (2003) Separate Financial ...
It is designed as a best-practice guide to management accounting, allowing organisations to benchmark their finance function and unlock the full contribution that management accountancy can make. The specification is based on the Global Management Accounting Principles, created in 2014 by CIMA and the American Institute of Certified Public ...
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The following outline is provided as an overview of and topical guide to accounting: . Accounting – measurement, statement or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and public agencies.
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