the meaning of an account is the account that the evidence found that there was more 4,000 years ago, in those days, it has to create an account goods account wages and taxes in Mesopotamia later before the nineteenth century the Italian merchant 14. accounting system development partners, used for the first time, but the rules.C.dead.1494 Mr. FRA LUCA PACIOLI Italian has written short called "Summa" is a treatise on arithmetic algebraic calculations about the foreign currency exchange as well as the accounts, which he has collected statutes.It has been honored as the "Father of Accounting Profession." Later, some of the 18th century, the industrial revolution in Europe, the economic changes. A large investment, especially with the investment.to know who has the right investment and how much interest in the company, there is also a how to prepare financial statements to report the results of operations and financial position of the business, the joint venture.
account (Accounting)
is the process of the system of collecting, analyzing, and reporting financial data (Pride, and Hughes Kapoor. 1996: 534.) The Association's accounts and the auditor of Thailand, which was called the squat. The CH.(The Institute of Ceritfied Accountants and Auditor of Thailand: ICAAT) to the meaning of the account as follows:
The account (Accounting) means of art collection and identification record summary information about the economic situation in the form of the final stage of the work, it is an account of the financial data.and those who are interested in activities of
The association authorized auditor of the United States (The American Institute of Certified Public Accountants: AICPA) to the meaning of the account as follows:
"Accounting is the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least,of financial character and interpreting the results thereof."
From the definition, it means that the account of the art record classified as a category, and a summary of the results, it's important in the form of an item, and any event that is associated with the way the moneythe account has a meaning that is important, 2
1.The accounting (Bookkeeping) is the responsibility of the user to an account (Bookkeeper), which has a procedure as follows:
1.1 collection (Collecting) means the collection of information or items that occur daily, and main Partner database about the business such as proof of purchase and sales believe believe the evidence and payment etc.
1.2 recording (Recording) means a record trade list that occur each time, in accordance with generally accepted accounting principles and record the information in the form of currency unit
1.3 identify (Classifying) means to write down the information and then come to recognize, as the category of the account types such as assets, liabilities, income and expenses of the owner
1.4 the summary information (Summarizing) is the leading information that is classified as a category, and then came to the conclusion as a financial report (Accounting report).2. To provide the financial data for the benefit of the person concerned many parties such as brokers, lenders creditors representative government
Investor Relations, etc. In addition to the financial data can be used to take advantage of the analysis of the financial accounting system, etc. The budget accounting principles
The main record of accounts (Recording transaction) is divided into 2 systems are as follows:
การแปล กรุณารอสักครู่..
![](//thimg.ilovetranslation.com/pic/loading_3.gif?v=b9814dd30c1d7c59_8619)