Chapter one Introduction to Accounting
1.1 Bookkeeping and Accounting
Accounting
is an information system that
identifies
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measures
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records and communicates
relevant
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reliable
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consistent
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and
comparable
information
about
an
organization
鈥?/p>
s
economic
activity.
Its
objective
is
to
help people make better decisions.
An
understanding of the
principles
of bookkeeping and accounting is
essential
for
anyone
who
is
interested
in
a
successful
career
in
business.
The
purpose
of
bookkeeping
and
accounting
is
to
provide
information
concerning
the
financial
affairs
of
a
business.
Owners,
managers,
creditors
,
and governmental
agencies
need this information.
An
individual
who earns living by recording the financial activities
of
business
is
known
as
a
bookkeeper,
while
the
process
of
classifying
and
summarizing
business
transactions
and
interpreting
their
effects
is
accomplished
by
an
accountant.
Accountant
is
the
individual
who
understands
the
accounting
principles,
theoretical
and
practical
application
,
and
can
manage
, analyze, and
interpret
the accounting records. The bookkeeper is
concerned
with
techniques
involving
the
recording
of
transactions,
and
the
accountant
鈥?/p>
s
objective
is the use of data for
interpretation
.
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[i'fekt]
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is concerned with
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