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What Is Accounting?
What consistently ranks as one of the top career opportunities in business? What frequently rates among the most popular majors on campus? Accounting. Why do people choose accounting? They want to acquire the skills needed to understand what is happening financially inside a company. Accounting is the financial information system that provides these insights. In short, to understand an organization of any type, you have to know the numbers.
Accounting consists of three basic activities-it identifies, records, and communicates the economic events of an organization to interested users. The major users uses of accounting are as follows. (a) management uses accounting information to plan, organize, and run the business. (b) investors (owners) decide whether to buy, hold, or sell their financial interests on the basis of accounting data. (c) creditors (suppliers and bankers) evaluate the risks of granting credit or lending money on the basis of accounting information. Other groups that use accounting information are taxing authorities, regulatory agencies, consumers, labor unions, and economic planners.
The basic accounting equation is: Assets = Liabilities + Equity
Assets are resources a business owns. Liabilities are creditor' claims on total assets. Equity is the ownership claim on total assets.
The expanded accounting equation is: Assets = Liabilities + Share Capital-Ordinary + Revenues - Expenses - Dividends
Share capital-ordinary is affected when the company issues new ordinary shares in exchange for cash. Revenues are increases in assets resulting from income earning activities. Expenses are the costs of assets consumed or service used in the process of earning revenue. Dividends are payments the company maked to its shareholders.
Why is accounting such a popular major and career choice? First, there are a lot of jobs. In many cities in recent years, the demand for accountants exceeded the supply. Not only are there a lot of jobs, but there are a wide array of opportunities. As one accounting organization observed, "accounting is one degree with 360 degrees of opportunity."