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Management accounting is the use of accounting information in decision-making and management by managers within an organization. It differs from financial accounting in scope, focus, and approach, and involves various fields and functions such as cost accounting, performance evaluation, and risk management.
Accounting is the process of recording, processing and analyzing information about economic entities, such as businesses and corporations. It has various subfields, such as financial accounting, management accounting, auditing and tax accounting, and a long history dating back to ancient civilizations.
Learn about the different levels of accounting roles in the United States, from bookkeepers to controllers, and their responsibilities and qualifications. Find out how to become a certified public accountant and what are the common job descriptions for each role.
Learn about the Big Four, the four largest professional services networks in the world, and their origins from the Big Eight. Find out how they operate, what services they offer, and what challenges they face in the audit sector.
Accounting ethics is the study of moral values and judgments as they apply to accountancy. It is part of professional ethics and has a long history of development and regulation. Learn how ethics are taught in accounting courses and why they are important for the profession.
Assurance services are independent professional services that provide opinions on the reliability of information or context. They are based on five components: a three-party relationship, agreed subject matter, suitable criteria, sufficient appropriate evidence and a conclusion.
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