Accountancy

Accountancy (British English) or accounting (American English) is the measurement, disclosure or provision of assurance about information that helps managers and other decision makers make resource allocation decisions. Financial accounting is one branch of accounting and historically has involved processes by which financial information about a business is recorded, classified, summarized, interpreted, and communicated. Auditing, a related but separate discipline, is the process whereby an independent auditor examines an organization's financial statements in order to express an opinion -- that conveys reasonable but not absolute assurance -- as to the fairness and adherence to generally accepted accounting principles, in all material respects.

External links

• {{wikicities|accounting|Accounting}}
• Luca Pacioli
• List of accounting sites
• Accounting
• Accounting history links
• Accounting, a Virtual History
• Duncan Williamson's Accounting Site
• MAAP's UK Accountancy Checklist The Next Year
• Accounting Management — Brief view on accounting.
• Accounting Directory — A listing of accounting sites.
• Bob Jensen's Accounting Site
• Accounting and Valuation Research page
• Accounting News
• The Basics of Accounting
• inside Sarbanes Oxley - Resources for accountants
• inside Sarbanes Oxley - Resources for accountants concerning the Sarbanes-Oxley Act of 2002, including Sarbanes Oxley books, articles, and discussion
• Accounting in french
• The Center for Corporate Reporting & Governance at California State University, Fullerton