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Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English-speaking world. It is generally equivalent to the title of chartered accountant in other English-speaking countries. In the United States, the CPA is a license to provide accounting services to the public. It is awarded by each of the 50 ...
Founded in 1887 as the American Association of Public Accountants ( AAPA ), the organization sets ethical standards and U.S. auditing standards. It also develops and grades the Uniform CPA Examination. AICPA is headquartered in Durham, North Carolina, and maintains additional offices in New York City, Washington, D.C., and Ewing, New Jersey.
Public interest accounting is a branch of academic accounting research that attempts to understand how accounting practices and the activities of the accounting profession impact the public interest. Public interest-focused accounting research sheds light on the role of accounting in perpetuating unequal social relations, while attempting to ...
Portal. v. t. e. Public finance is the study of the role of the government in the economy. [1] It is the branch of economics that assesses the government revenue and government expenditure of the public authorities and the adjustment of one or the other to achieve desirable effects and avoid undesirable ones. [2]
Governmental accounting. Government accounting refers to the process of recording and the management of all financial transactions incurred by the government which includes its income and expenditures. Various governmental accounting systems are used by various public sector entities. In the United States, for instance, there are two levels of ...
The history of accounting or accountancy can be traced to ancient civilizations. [1] [2] [3] The early development of accounting dates to ancient Mesopotamia, and is closely related to developments in writing, counting and money [1] [4] [5] and early auditing systems by the ancient Egyptians and Babylonians. [2]
Master of Accountancy. The Master of Accountancy ( MAcc, MAcy, or MAccy ), alternatively Master of Science in Accounting ( MSA or MSAcy) or Master of Professional Accountancy ( MPAcy, MPAcc, MPA or MPAc ), is a graduate professional degree designed to prepare students for public accounting; academic-focused variants are also offered.
e. 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 ...