Accountancy (profession)or accounting (methodology) is the measurement, statement, or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and public agencies. The terms derive from the use of financial accounts.

澳洲會(huì)計(jì)熱門專業(yè)dissertation代寫Accounting (Definition) is a service activity. Its function is to provide quantitative information primarily financial in nature, about economic entities, that is intended to be useful in making economic decisions, and in making reasoned choices among alternative courses of action. [2]

It is also the discipline of measuring, communicating and interpreting financial activity. Accounting is also widely referred to as the "language of business".[3]

Financial accounting is one branch of accounting and historically has involved processes by which financial information about a business is recorded, classified, summarised, interpreted, and communicated; for public companies, this information is generally publicly-accessible. By contrast management accounting information is used within an organisation and is usually confidential and accessible only to a small group, mostly decision-makers. Tax Accounting is the accounting needed to comply with jurisdictional tax regulations.

Practitioners of accountancy are known as accountants. There are many professional bodies for accountants throughout the world. Many allow their members to use titles indicating their membership or qualification level. Examples are Chartered Certified Accountant (ACCA or FCCA), Chartered Accountant (FCA, CA or ACA), International Accountant (FAIA or AAIA),Management Accountant (ACMA, FCMA or AICWA), Certified Public Accountant (CPA) and Certified General Accountant (CGA or FCGA).

“Accounting is that discipline which measures, records, reports and interprets financial and other information about an entity to interested parties to enable them to make appropriate decisions”
Accounting is essentially a system for showing what the financial state of a business is at any one time.

Accounting and financial information allows users to:
See how the business is going
See how aspects of the firm can be improved
Control your money
Plan for the future

Purpose of Accounting
1 Accounting can act as a form of communication

You can think of accounting as a form of language between owners of a business
This language is not alphabetical letters but instead it is expressed in terms of dollars
Can be communicated to relevant users through graphs, reports and tables
2 Accounting can supply information for decision making

澳洲會(huì)計(jì)熱門專業(yè)dissertation代寫Decisions are made at all levels of management
Suitable information will reduce the uncertainty decision makers may face
Accounting can aid users of information to make accurate decisions
3Accounting can assist a manager plan their business#p#分頁(yè)標(biāo)題#e#

incorporates decision making about the best course of action to take
Planning is essential for business success and requires regular revision in order to respond to change
Planning is a management activity that is supported by accounting information
4Accounting can act as a control device

Accounting information assists managers to have the ability to control their operations
Accounting also ensures that accurate and reliable information is provided
Control involves ensuring events happen as planned
Comparison of actual results with planned
Corrective action and revision of plans
5Involves the following procedures:
identifying and capturing relevant economic information
recording the information systematically
analysing and interpreting the information
reporting appropriately to users

會(huì)計(jì)專業(yè)是研究企業(yè)在一定的營(yíng)業(yè)周期內(nèi)如何確認(rèn)收入和資產(chǎn)的學(xué)問(wèn)。會(huì)計(jì)師除了準(zhǔn)備財(cái)務(wù)報(bào)表以及記錄企業(yè)交易行為外，更重要的是能夠參與企業(yè)間的合并、質(zhì)量管理、信息技術(shù)在財(cái)務(wù)方面的應(yīng)用、稅務(wù)戰(zhàn)略以及很多企業(yè)的管理決策活動(dòng)。

以會(huì)計(jì)作為職業(yè)起點(diǎn)，你會(huì)獲益很多。其中最重要的是，你可以了解企業(yè)到底是如何運(yùn)做的。會(huì)計(jì)領(lǐng)域?yàn)閺臉I(yè)者提供了不斷變化并富有挑戰(zhàn)性的工作。所以很多商界成功人士最早都是從事會(huì)計(jì)工作的，同時(shí)，很多大企業(yè)的財(cái)務(wù)總監(jiān)必須具有會(huì)計(jì)的背景。在英國(guó)的企業(yè)有70%以上的總裁是財(cái)務(wù)出身。

一個(gè)現(xiàn)代高水平的會(huì)計(jì)人才，準(zhǔn)確的說(shuō)應(yīng)該是財(cái)務(wù)人才，未來(lái)的管理人才。在企業(yè)里，我們不僅僅要會(huì)收錢（干收錢的是出納），會(huì)記帳（干記帳的是會(huì)計(jì)），會(huì)審計(jì)（企業(yè)內(nèi)部審計(jì)－現(xiàn)在在中國(guó)才剛剛開(kāi)始發(fā)展），我們更應(yīng)該利用會(huì)計(jì)這個(gè)工具，學(xué)會(huì)管理，當(dāng)然這個(gè)需要多年的實(shí)踐經(jīng)驗(yàn)。概括起來(lái)，就是我們要逐步的會(huì)核算，懂經(jīng)營(yíng)，善管理。所以，會(huì)計(jì)是一個(gè)好的起點(diǎn)，而不是一個(gè)終點(diǎn)，最終還得要上升到管理。

現(xiàn)在會(huì)計(jì)這行業(yè)，越來(lái)越強(qiáng)調(diào)學(xué)會(huì)計(jì)的要培養(yǎng)良好的職業(yè)判斷能力，無(wú)論是在做題考試，還是在實(shí)踐實(shí)務(wù)中。還有，持續(xù)的學(xué)習(xí)能力，豐富的工作經(jīng)驗(yàn)，豐富的人力資源，和機(jī)遇對(duì)于一個(gè)人的成功也都是必不可少的。另外，美國(guó)一個(gè)權(quán)威職業(yè)評(píng)估機(jī)構(gòu)分析得出，會(huì)計(jì)專業(yè)人才要用以下能力：Analytical ability，Leadership，Written and oral communication skills，Attention to detail，Ability to work independently，Team skills，Work ethic，High ethical standards，Computer literacy

澳洲會(huì)計(jì)熱門專業(yè)dissertation代寫選擇一個(gè)專業(yè)：最重要的是興趣，然后結(jié)合個(gè)人對(duì)未來(lái)的規(guī)劃。為什么會(huì)計(jì)是一個(gè)好專業(yè)呢？因?yàn)楸究谱x完會(huì)計(jì)后，既可以去工作，也可以去讀書。如果去工作，可以去會(huì)計(jì)師事務(wù)所，無(wú)論是去四大還是去本土?xí)?jì)師事務(wù)所；可以去所有的公司企業(yè)，哪個(gè)公司企業(yè)不需要會(huì)計(jì)呢，甚至?xí)?jì)的領(lǐng)域涉及從它的開(kāi)業(yè)到破產(chǎn)清算；政府部門也需要會(huì)計(jì)，和政府審計(jì)；做老師教會(huì)計(jì)也是一個(gè)不錯(cuò)的選擇。如果繼續(xù)去讀書，在美國(guó)，美國(guó)眾多學(xué)校開(kāi)設(shè)會(huì)計(jì)碩士博士培養(yǎng)人才，而且會(huì)計(jì)是商科中最好在美國(guó)找工作的專業(yè)；在澳洲，會(huì)計(jì)是最多中國(guó)留學(xué)生讀的專業(yè)，因?yàn)樗靡泼瘢辉谟⑽模瑫?huì)計(jì)專業(yè)常常和金融合在一起。#p#分頁(yè)標(biāo)題#e#

會(huì)計(jì)專業(yè)領(lǐng)域涉及面廣：鑒證，審計(jì)，稅收，公司會(huì)計(jì)，管理會(huì)計(jì)，財(cái)務(wù)管理，破長(zhǎng)清算，法務(wù)會(huì)計(jì)，預(yù)算制定，商業(yè)咨詢等等都是會(huì)計(jì)專業(yè)將要涉及的領(lǐng)域。