What is Accounting?

Accounting is the systematic process of recording, analyzing, and reporting financial transactions of a business or individual. It involves tracking income, expenses, assets, and liabilities to provide a clear financial picture and ensure compliance with financial regulations.

Key Components

  1. Bookkeeping: Daily recording of financial transactions (sales, purchases, receipts, payments).
  2. Financial Reporting: Preparing income statement, balance sheet, and cash flow statement.
  3. Tax Accounting: Calculating tax, preparing returns, ensuring compliance.
  4. Auditing: Independent review of records to ensure accuracy and integrity.
  5. Management Accounting: Budgeting, forecasting, and performance analysis for decisions.

How Accounting is Used

  • Business Management: Informs decisions, resource allocation, and growth plans.
  • Compliance: Keeps operations aligned with regulations and standards.
  • Personal Finance: Budgeting, investment tracking, and tax obligations.

Why Accounting Matters

Accounting underpins financial order, transparency, and smart decision-making—it’s the backbone of sustainable growth for individuals and organizations.

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