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Fiz a seguinte pergunta sobre contabilidade :Define accounting and principles of accounting
A resposta obtida foi esta:
Accounting is the process of communicating financial information about a business entity to users such as shareholders and managers.
Accounting is defined by the American Institute of Certified Public Accountants (AICPA) 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 financial character, and interpreting the results thereof."
The principles of accounting are basically the rules and regulation set by a committee, in the U.S.A. these rules are set by the Financial Accounting Standards Board (FASB) and are referred to as Generally Accepted Accounting Principles (GAAP).
In short the GAAP is a codification of how a business prepare and present their business income and expenses, assets, and liabilities on their financial statements.
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