Accounting – Contabilitate


From Wikipedia, the free encyclopedia

Accounting or accountancy is the measurement, processing, and communication of financial and non financial information about economic entities[1][2] such as businesses and corporations. Accounting, which has been called the „language of business”,[3] measures the results of an organization’s economic activities and conveys this information to a variety of users, including investors, creditors, management, and regulators.[4] Practitioners of accounting are known as accountants. The terms „accounting” and „financial reporting” are often used as synonyms.

Contabilizarea sau Contabilitatea consta in masurarea, procesarea si comunicarea informatiilor financiare si non financiare despre entitati economice ca de exemplu firme si corporatii. Contabilizarea, care a fost denumita „limbajul afacerilor”, masoara rezultatele activitatilor economice ale unei organizatii si transmite aceasta informatie unor utilizatori diversi, inclusiv investitori, creditori, managementului si legiuitori. Practicienii in contabilitate sunt contabilii. Termenii „contabilizare” si „raportari financiare” sunt utilizate deseori ca si sinonime.