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Accounting is the foundation of all business. An accountant provides information that is used by management in decision making. In addition, the image of a company is defined by its financial statements. Investors and managers are kept informed by the work product of the accountant when they decide on things like expansion and/or acquisition. A company’s financial statements are examined by banks when they make decisions on lending capital. Accounting is an ancient skill. In the area of the Tigris and Euphrates Rivers, (present day Iraq), archaeologists have discovered cuneiform tablets that served as accounting tools.
Accountants are responsible for activities other than bookkeeping. An accountant may be an essential member of a team deliberating efficacy of mergers and acquisitions, may investigate and implement tax strategies, assist in setting up health care benefit programs, calculate costs and benefits of new technologies and track the financial progress of the company. They are responsible for reports to stockholders.
At a lower accounting level, there is the bookkeeper, who maintains day-to-day records in an office environment. The bookkeeper keeps track of money coming in, money paid out, payroll, tax information, bank statements, company ledgers, company assets and documents like real estate deeds and investment records.
When an outside agency assists in the accounting function it is usually for the purpose of auditing. An accountant inspects the company’s books for accuracy, and examines documents like bank statement to see if they back up the figures in the ledgers. When figures do not match, it is the auditor’s responsibility to discover the reason for the discrepancy. Internal auditors evaluate their company’s financial statements and guard against waste, fraud and inefficiency.
DISCLAIMER: The materials contained on this web site are provided for information only and do not constitute accounting advice. Contact with this web site does not establish an accountant-client relationship.
Pittsburgh Accounting Headlines
February 8, 2010, 09:17 AM - - Top dogs in the data center come into their positions from all sorts of starting points.
With a state-of-the-art data center recently opened in Georgia, PricewaterhouseCoopers is on the prowl for a few good people.
My objective in writing this story was to handily contradict Grant Thornton's self-serving defense to the Koss fraud.
Chevrolet's next Camaro will switch to the global Alpha platform that General Motors is developing for Cadillac's new BMW 3 Series fighter.
Oracle Corp. calmed the fears of tens of millions of OpenOffice.org users when it declared it would keep supporting the free open-source productivity suite following its merger with Sun Microsystems Inc.
Business confidence is bouncing back after the sharpest drop in economic activity since World War Two, prompting more industry leaders to start hiring again, a survey showed.
Getting your tax refund quickly using a rapid refund loan has gotten harder for the second straight year.
A dispute over control of $370 million in assets traced to accused Ponzi schemer Allen Stanford is holding up disbursement of the funds, but the liquidators and the receiver in the case are in talks to settle the matter, liquidators for Stanford's Antigua bank said on Friday.
The Nelson-Atkins Museum of Art is receiving an extensive impressionist collection that includes works by Claude Monet and Vincent Van Gogh, the Kansas City museum announced Friday.
Defense officials encourage military families to once again take advantage of the free electronic tax filing services offered through Military OneSource.
Feb. 4 -- Jim Reichbach, vice chairman of Deloitte & Touche LLP, talks with Bloomberg's Pimm Fox about the outlook for legislation to overhaul regulation of the U.S. financial system.
NEW DELHI, 4 FEB: The Supreme Court today granted bail to PricewaterhouseCoopers auditor Mr Srinivas Talluri who was arrested in the Satyam fraud case for allegedly conniving with its founder Mr B Ramalinga Raju and other aides.
Every few weeks, I like to browse the OpenOffice.org Extensions site to see what is available, and what people are using.
It's clear to most health-care investors and industry insiders that biotech drugs are the future of the pharmaceutical industry, but those tiny biotechs that seem so promising need a lot of support from the government and venture capitalists.
The five major banks in New Zealand have been hammered by bad debt in the past year but they have come through the recession surprisingly robust.
Concur Technologies Inc.'s quarterly profit jumped 13 percent as the company reported higher sales of its employee travel and expense services.
Newry-based First Derivatives said today it has entered an exclusivity agreement with Kieran Wallace of KPMG, the appointed receiver of Cognotec Holdings to acquire the troubled software firm.
California financial management firm deploys startupa s environmental and energy management software to help reduce its carbon footprint by 15% come 2012.
AsiaPacific chief executives are more confident than they were last year about immediate and longterm economic growth, PricewaterhouseCoopers said in its 13th annual global CEO survey.
National venture capital investments last year dropped 36 percent, to $17.7 billion -- their lowest level since 1997, according to the latest MoneyTree Report.
