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ACCOUNTING Assignment Help sample

ACCOUNTING Assignment Help

We provide best accounting solutions at Just visit for online assignment help for accounting services Meaning: Accounting can be defined as a business language used to translate the financial transactions of business activities. Accounting practitioners are known as accountants that collect the financial data of the association, process the data and report the final statement about the financial events to the company. Accounting is a social science study of business’s financial transactions.

Accounting is defined in various ways by different authors or accountants as under:

i) According to R.N Anthony, “nearly every business enterprise has Accounting system. It is a means of collecting, summarizing, analyzing and reporting in monetary terms, information’s about business”.

ii) According to Smith and Ashburne, Accounting can be defined as 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 a financial character and interpreting the result thereof”.

The two terms Accounting and accountancy are generally interpreted as one but there is a difference between them. Accounting is referred to as the methodology of accounts whereas accountancy is a profession that studies the rules and principles of Accounting and its implementation in real life scenarios.

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Science is related to the knowledge of theories and principles that can be implemented in real life scenarios. Based on observation, testing and experimenting, science builds a relationship of cause and effect between the happenings of world.

Art is referred to as applications of the theories in the best possible way to achieve the objective.

Accounting is considered both science and art as recording, classifications and summarizing of the data is based on the theories and principles of Accounting as well as having the knowledge of these rules and theories to apply them in order to achieve the objective.

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The field on Accounting has some features that can be verified from its various definitions:

i) Accounting as Art: Accounting needs the applications of specified principles, theories and rules. It is considered art because it requires special knowledge of a person to apply the above listed things.

ii) Financial Events Identifications: The field of Accountings is concerned only with the activities of financial nature in a business. The economic activities known as business transactions i.e. they can be measured in terms of money are of an interest to the accountants.

iii) Recording the Business Transactions: Various transactions occur in a business but not all of them can be measured in terms of money. Accounting records are containing those transactions that can be measured in terms of money.

iv) Classifications of Business Transactions: Classifications refers to grouping things of the same nature under a single category. In Accounting it is done by opening the account in the ledger where transactions of one item are listed less than one column.

v) Information’s Summarizing: This includes making report and statements that can be easily understood by the user through classified data. Balancing the ledger accounts and preparing the Trial Balance with the help of classified data do the process. The final account is prepared from the Trial Balance that includes Trade Account, Profit and Loss Account and a Balance Sheet.

vi) Recording in regards of Money: Every transaction in Accounting is recorded in the terms of money.

vii) Result interpretation: The results presented give complete information’s about the financial status of a company.

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OBJECTIVES OR USES OF ACCOUNTING. Just visit for online assignment help for accounting services

i) TO MAINTAIN A SYSTEMATIC RECORD OF BUSINESS TRANSACTIONS: This is the main objective of Accounting to maintain a complete record of the financial transactions of the business. The record is made keeping in mind the rules and principles of accounting. The maintained records of business transactions helps at the 'me any omissions or frauds. The purpose is maintained by first recording the transactions in the Journal and the posting into Ledger.

ii) ASCERTAINING THE RESULT OF BUSINESS OPERATIONS: This objective of Accounting is used to make sure of the result of operations in terms of monetary transactions of the business. The loss or profit as a result of operations is verifies from Trading and Profit and Loss Account. The Profit and Loss Account is used to match the revenue and expenses of business.

iii) FINALCIAL STATUS OF BUSINESS: Accounting records re a great way of knowing a company’s financial position. The financial situation is confirmed from a statement known as Balance Sheet showing all the borrowings/liabilities and assets of the organization.

iv) PROVIDING INFORMATION: The Accounting records help in communicating to interested parties such as stakeholders, shareholders, investors etc. and allow them to take decisions regarding business.

SCOPE OF ACCOUNTING: . Just visit for online assignment help for accounting services

The scope of Accounting in the modern world is wide in range and some of them are listed below:

i) Planning

ii) Controlling

iii) Making Decisions

iv) Solving Problems

v) Measurement of Performance

vi) Directing and Coordinating

vii) Auditing

viii) Planning and Determining Tax

ix) Accounting Cost

x) Management Accounting

xi) Financial Accounting

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