What is accounting?
The word "accounting" is explained by many explanatorydictionaries. For example, in Ozhegov's dictionary, the following explanation of what accounting is: "Accounting - determining the amount and availability of someone or something using counting". The author of the dictionary meant such expressions as accounting of the population or accounting of products in the store.
From this definition it follows that the term "accounting"most often used in accounting and commodity management. Due to the regular accounting of the availability of goods in the store in our time, we do not have a deficit in anything.
About the accounting skills necessary for the accountant, see the article What the accountant should know.
Another use of the word
The expression "accounting" is also familiar in other spheresour lives. For example, this word means registration in any state body. Many citizens are familiar with the expression "military records" - those who have the time to serve in the army in accordance with the law are registered on the military account. On the account in the antenatal clinic become pregnant. Any patient can register at a hospital where he is being treated. There are times when teenagers and children are registered with the police because of their bad behavior.
The word "accounting" can also be used whena person, listening to the story of another, must take something into account, "take inventory". In addition, to sum up anything, you need to take account of all the work done or all those circumstances that prevented it from fulfilling.
Also, many are interested in what counting ineconomic sphere. Here, this process is an integral part of the management of economic objects. With the help of accounting, determine and determine their parameters, status and capabilities. So, accounting is a reflection in the figures of the state and results of the economic activity of the enterprise. All information about objects, their state, collection and accumulation are always stored in documents called account records.