What is the specialty of Accounting :
An overview of Accounting: Access is the recording and compilation of inputs and processes that represent economic events according to a particular system, financial information used primarily by managers, investors, tax authorities and other decision makers, with the aim of distributing resources within institutions, companies, organizations or government. The accounting name was derived from the use of the financial account word.
This accounting is concerned with accounting methods for auditing the conduct of accounts and the credibility of the data that it provides to external parties, with the need to investigate credibility and transparency, and is consistent with established accounting principles and standards, so that the party in question is an impartial external party, known as the chartered accountant or audit office, whose work is linked to management, as well as designated by large companies to monitor their internal system.
History of Accounting :
Accounting has its origins in the age of ancient civilizations, such as Pharaonic, Greek, and Romanian, where accounting was an activity of "recording and bookkeeping" called "RECORD and BOOK-KEY." In ancient times, the rich were given some individuals the right to manage their agricultural and economic resources. Such individuals would record the receipt and expenditure of such resources and issue an "account" showing how those resources were managed. That is, the idea of accounting for economic resources between those who own those resources and those who manage them has long emerged. The dual entry system currently in use was discovered by Italian mathematician Luke Pachtillo in 1494.
The importance of studying the Accounting specialization :
The overall objective of accounting is to provide financial information, the most important of which is:
Determining the outcome of an economic unit activity during a certain period of time (profit or loss).
Determine the financial position of the economic unit (company), which consists of the sources of the funds that the unit has acquired and the uses of the funds at the date of the end of this particular time period.
Knowledge and calculation of the Unit's net cash flows during the same time period.
Registration of all operations of the Economic Unit.
Providing a means of monitoring the financial operations of the Economic Unit, in particular cash transactions.
Accounting subjects:
- Accounting specialization
- Accounting Principles.
- Cost Accounting.
- Management Accounting.
- Financial Accounting.
- Income Tax Accounting.
- Intermediate Accounting.
- Auditing.
- Microeconomics.
Fields of work for the Accounting :
- Public accounting
- Tax accounting
- Financial accounting
- Management accounting
- Cost accounting
- Checking
- Criminal accounting
- Government accounting
- Accounting information systems
Best Universities for Accounting in Turkey:
- istanbul Ariel University
- istanbul Baskent university
- Istanbul Aydin University
- kadir Has University
- istanbul Nisantasi University
The best universities to study Accounting in Russia:
- Lomonosov Moscow State University
- Moscow State Institute of International Relations (MGIMO University)
- Novosibirsk State University.
Best Universities for Accounting in Germany:
- University of Mainz.
- Constance University.
- Yena University.
- Fubertal University.
- University of Frankfurt.
- University of Erlangen
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