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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

PwC positive about development in China

Dennis M. Nally, chairman of global consulting firm PricewaterhouseCoopers , said Friday that the firm will continue to expand its business in China, as it is positive about the country's economic outlook.



Tallaght ignored the rules to hire a 1.8m consultants

TALLAGHT Hospital ignored normal rules of tendering and cost control when it hired outside consultants for 1.8m to find out how well it was run, it emerged yesterday.



Investment In Copper, Corn, Platinum And Wheat: The Influence Of Contango On Profit

In a former post, here , we showed the influence of contango conditions on the profit from investment in four commodities: Oil, natural gas, gold and silver.



89-Year-Old Hixson Resident Visits 9/11 Memorial In New York, Fulfilling Wish Of A Lifetime

Clarence Joseph Weldon Smith, Jr., who is affectionately known as Smitty, was granted his wish to visit the 9/11 Memorial in New York City last week, thanks to Brookdale Senior Living and Jeremy Bloom's Wish of a Lifetime.



Lotus Symphony realigns with Apache OpenOffice

Now that Apache OpenOffice 3.4 has been released, IBM has begun to take formal steps to re-integrate its Lotus Symphony fork of OpenOffice.org back into the OpenOffice mainline.



Poor budgeting crippled TransNamib

THE financial mess that TransNamib finds itself in cannot only be attributed to poor control and ignorance of policy guidelines, but started with a number of weaknesses identified during the annual preparation of its budget.



Enterprise BI models undergo radical transformation

About two years ago, CareFirst BlueCross BlueShield implemented a self-service business intelligence platform to aggregate and analyze vast amounts of data from multiple repositories scattered throughout the company.



Retired Deloitte partner Condon elected to Roundy's board

Roundy's operates grocery stores under the Pick 'n Save, Metro Market, Copps, Rainbow and Mariano's Fresh Market names.



Stadium wall costs known 'from day 1'

The University of Otago has questioned the inclusion of $900,000 the Dunedin City Council spent on the western wall of Forsyth Barr Stadium as "unexpected costs", saying it was part of the council's budget for the project "from day 1". The council shared the cost of the $1.8 million wall, which separates the university building and the western side ... (more)



Equity Insights May 17th: HollyFrontier, Chefs Warehouse, IMAX, Fifth Third, Concur Technologies

HollyFrontier Corp : HolyFrontier was removed from Deutsche Bank's short-term buy list due to an automatic time demotion.



NetSuite and Grant Thornton LLP Join Forces to Bring NetSuite Cloud...

SAN FRANCISCO, May 17, 2012 /PRNewswire/ -- NetSuite SuiteWorld 2012 - NetSuite Inc., , the industry's leading provider of cloud -based financials / ERP software suites, announced today that Grant Thornton LLP, the U.S. member firm of Grant Thornton International Ltd, has become a NetSuite System Integrator .



PricewaterhouseCoopers named top employer for LGBT people in 2012

The Australian arm of global firm PricewaterhouseCoopers has been named the country's top employer for LGBT people in 2012.



Intuit Earnings Preview: EPS and Sales Expect to Be Up About 6%

Intuit , which is well positioned to take advantage of the migration of small business to the cloud, is scheduled to report fiscal third-quarter 2012 results tomorrow, May 17, after the end of the trading day.



DSA-2473 openoffice.org

Tielei Wang discovered that OpenOffice.org does not allocate a large enough memory region when processing a specially crafted JPEG object, leading to a heap-based buffer overflow and potentially arbitrary code execution.



Bugtraq: CVE-2012-2334 Vulnerabilities related to malformed Powerpoint files in OpenOffice.org 3.3.0

Hash: SHA512 CVE-2012-2334 Vulnerabilities related to malformed Powerpoint files in OpenOffice.org 3.3.0 Reference: http://www.openoffice.org/security/cves/CVE-2012-2334.html Severity: Important Vendor: The Apache Software Foundation Versions Affected: OpenOffice.org 3.3 and 3.4 Beta, on all platforms.



Look east for accounting's next big thing

The emergence of Chinese banks is well documented but soon it will be the country's accounting firms that rise to global prominence.



Annual General Meeting in Bong Ab

Board of Directors and Auditors Re-election of Mikael Ekdahl, the company's President and CEO Anders Davidsson, Christian W. Jansson, Ulrika Eriksson, Stphane Hamelin and Eric Joan as ordinary board members.



"Brookdale Senior Living, Inc. - SWOT Analysis" Published

Brookdale Senior Living, Inc. - SWOT Analysis company profile is the essential source for top-level company data and information.



JCGL buyer negotiating rights to Juciful

Jamaica Beverages Limited took possession of the assets of Jamaica Citrus Growers Limited on May 4, but the parties have three months to close the sale, says agent Wilfred Baghaloo.



Probe exposes graft at City's bus services

OLD audit report by PricewaterhouseCoopers into the refurbishing of the City of Windhoek's bus fleet unearthed a cocktail of irregularities, but no action has been taken against the culprits.