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Ch 26
Accounts
Accounts of a business are a systematic way of recording the financial history of an
organization over a certain time period.
Accounting Records
The books or ledgers where regular entries are made from which the trial balances and
final accounts are prepared.
Accounting
Accounting is concerned with collecting, analyzing and communicating financial
information. .
Main users of financial information (records) related to business
Owners
Suppliers Managers
Investment Government
Analysts Business
Record
Middlemen Employees
Community Banks
Representative Competitors
s