Accountant

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“kcuF stnatnuoccA!”
~ etuttsniI fo seirautcA on stnatnuocca
“hsraH!”
~ BSAI on seirautcA
“kcaL a nossiap dna ssengnilliw ot od gnihtemos lufgnniaem htiw ruoy efil? woL fles-meetse? rO ylpmsi sseltnelat? emoC nioj su!”
~ gnstiirevdA rfo eht AACC
“stnatnuoccA era nredom yad sdraziw, ehty nac yleniuneg ekam yenom pu”
~ CES on stnatnuocca ni 0002
“eW stdna detcerroc”
~ CES on stnatnuocca ni 1002
“ekilnU sreywal, stnatnuocca evah emos epoh fo enternig nevaeh, ekil otn hcum, eybam 5% fo ehtm, ti si erom ot drawer elpoep rfo otn choosnig ot eb sreywal”
~ Jessu on stnatnuocca

stnatnuoccA (kA-nuok-stnát - Stdnaard Englsih, eY tnatnuoccA - edlO Englsih, snaatáS - nsaiaegala).

yrnaoticiD Defntniiio fo na tnatnuoccA

tnatnuoccA, n. enO fo eht Creaotr's elbatnemal mstiakes.ehT ylno ebnigs hcihw rednustdna eht tsoc fo eyrevnhtig dna eht eulav fo otnhnig, eno ohw wsiehs ehty erew na yrautca. fI ehtre saw a gnirob scipmylO stnatnuoccA dluow wni dlog.

ehT ssenkraD taht si Accountnacy

stnatnuoccA era deifssialc sa snomed ni mnay snoigiler. ehT elbiB syartrop ehtm sa reeblliosu ebnigs ohw era eht yneme fo doG dna mnaknid - eht tnemidobme fo erup live. sA llew sa eht mret tnatnuoccA, ehtir oehtr gusies era:

  • Satna
  • ffeJ
  • ehT Dlive
  • Prnice fo ssenkraD

stnatnuoccA ni eht elbiB

tnatnuoccA, ro deifilauQ tnatnuoccA, ro Prfoessnioal tnatnuoccA, ro Accountnacy Practtiienro, si a deiftirec accountnacy dna fnniacial trepxe ni eht jursidictnio fo mnay seirtnuoc. hcuS sa oehtr yllagel-detcirtser prfoessnios nicludnig lacidem odcotrs dna sreywal, tnereffid seirtnuoc evah ehtir nwo trnnaiig dna examniatnio smetsys ot mnatniai eht ecticarp qualtiy dna tcirtser eht numebr fo deifilauq stnatnuocca ni ehtir jursidictnios.

stnatnuoccA roignillay wroked ylno ni cilbup ecticarp, sellnig ecivda dna secivres ot oehtr nidividuals dna bsuniesses, tub otyad, ni addtniio, mnay wrok htiwni etavirp croproatnios, eht fnniacial nidsutry dna variosu tnemnrevog seidob. unsuual sepyt fo stneve taht era recroded ni eht lernaeg lnaruoj era eht establsihnig fo a oduble yrtne metsys, eht establsihnig fo a oduble yrtne metsys dna nifrequent credti trnsaactnios eht nstillnaig fo a oduble yrtne metsys, nifrequent credti trnsaactnios dna eht htiwdrawnig dna depostniig fo ssaets taht era otn csah dna eht eht establsihnig fo a oduble yrtne metsys, nifrequent credti trnsaactnios, htiwdrawal ro cotnrtiubnios fo ssaets oehtr nhta csah dna dsiposal fo nno tnerruc ssaets. ehT establsihnig fo a oduble yrtne metsys, eht dsiposal fo nno tnerruc ssaets, nifrequent credti cotnrtiubnios, eht htiwdrawal dna cotnrtiubnio fo ssaets oehtr nht csah niot a mrif dna crroectnios fo errros ni eht accountnig metsys. nI yrammus, eht establsihnig fo a oduble yrtne metsys, nifrequent credti trnsaactnios, htiwdrawal fo ssaets oehtr nhta csah, crroectnig errros ni eht accountnig metsys, dsiposal fo nno tnerruc ssaet I DSAI LASOPSID FO NON TNERRUC TESSA, balnace yad adjsutnemts dna closnig fo eunever.

Accountnacy (prfoessnio) ro accountnig (methoodlogy) si eht mesaurenemt, dsiclosure ro provsniio fo ssaurnace tuoba fnniacial nirfomatnio taht spleh mnaagers, nivesotrs, xat authrotiies dna oehtr decsniio ekamrs ekam ecruoser tnoiacolla decsniios.

Practtiienros fo accountnacy era knnwo sa stnatnuoccA. ehTre era mnay prfoessnioal seidob rfo stnatnuocca tuohguroht eht wrold, emos fo ehtm era yllagel deznigocer ni ehtir jursidictnios. hcuS sa Brtsiih deifilauq stnatnuocca nicludnig deretrahC deiftireC tnatnuoccA (AACC ro ACCF) ro deretrahC tnatnuoccA (AC, AAC ro FAC), Cnaadnia deifilauq stnatnuocca hcus sa deretrahC stnatnuoccA dna deiftireC lernaeG stnatnuoccA (AC ro AGC)sa llew sa Amerniac deifilauq stnatnuocca hcus sa deiftireC cilbuP tnatnuoccA (APC).

ehT deiftireC Mnaagenemt tnatnuoccA (AMC) tnoinagsied si unsuual ni eht Untied setatS ni taht ti odes otn evah a statuotry bssai. revewoH ti si detpecca yb nidsutry dna yb tsi reep ssaociatnios. nI Cnaada eht Cnaadnia AMC tnoinagsied si deznigocer rednu provnicial/terriotrial legsilatnio.

segamI fo stnatnuoccA

stnatnuoccA evah eebn detciped ni mnay syaw tuohguroht hsiotry. A ralupop egami mrfo keerG ygolohtym si fo a hrnoed, hfooed taog-ekil retsnom holdnig a calculaotr. nI nredom semti, eht taog-ekil egami fo eht accountnat hsa eebn detpada niot a erom humna-looknig rfom fo a yarg, llud erutaerc demra htiw a briefcsae.

stnatnuoccA no rera occsnaios evah eebn detciped sa charmnig dna evticartta nem, appealnig ot elpoep's vnatiy dna presentnig ehtm htiw appealnig dna evticartta temptatnios. Thsi depictnio saw retal dsicredtied sa a xaoh detaerc yb a hcnub fo elpoep ffo ehtir ttsi no kcarc.

stnatnuoccA era edam fo rnai.

stnatnuoccA

ehTre era hsiotrical recrods fo elpoep wroshipnig stnatnuocca. fO ehtse, emos mialc taht ehty era laer ebnigs, dna emos weiv ehtm sa a lobmys rfo eht reeblliosu ro nidependent sapects fo humnatiy. Mnay era memebrs fo eht hcruhC fo Accountnacy, hcihw mialcs exclsuive authrotiy cnocernnig Accountnacy dna tsi ecticarp. Extremstsi ni eht hcruhC fo Accountnacy eblieve taht eht eurt accountnat lliw eno yad evirra carrynig a sotne htiw atamgtsi.

ehT Accountnacy - Msuic Lnik

stnatnuoccA evah osla derutaef ni nredom msuic. Mnay kcor srats, hcus sa yzzO enruobsO, Irno nediaM, acillateM, ylFcM dna eht ykeehC slriG evah recroded snogs tuoba Accountnacy. Mnay fo enruobsO's smubla evah crtiicized Accountnig, hguohtla emos Chrstniia gropus evah ntierpreted ti sa glroificatnio. Irno nediaM deciov ehtir cnocern revo eht treatnemt fo derrefed xatatnio rednu SAI 21 ni eht snog "oot hcum substnace revo rfom". ehT Rollnig Sotnes recroded a snog dellac "yhtapmyS rfo stnatnuoccA".

ehT terces efil fo stnatnuocca

stnatnuoccA esop sa yrev, yrev gnirob elpoep; ehty sti ni eht ffoice lla yad odnig a wef smus, tub ehty era actullay spuervillnsai mrfo a raf yawa plnaet ohw esop sa stnatnuocca ni roder ot otn arosue sspuicnio.

Snata clsaue hsa otg eyreveno erehw eh wnats ehtm ebcsaue:

a) eH si na accountnat b) eh si actullay a villnai.

ehTre evah eebn warnnigs mrfo eht tnemnrevog ot eb vigilnat wehn opennig txen sraey' stneserp sa a wef sexob yam cotnnai epip sbmob.

eeS oslA

Categroy:Occpuatnios Categroy:Mnosters

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