Porto, Portugal

Accounting

Contabilidade

Language: Portuguese Studies in Portuguese
Subject area: economy and administration
Kind of studies: full-time studies
University website: www.ulp.pt
Accounting
Accounting or accountancy is the measurement, processing, and communication of financial information about economic entities such as businesses and corporations. The modern field was established by the Italian mathematician Luca Pacioli in 1494. Accounting, which has been called the "language of business", measures the results of an organization's economic activities and conveys this information to a variety of users, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms.
Accounting
It’s simply to say that managers and investors alike must understand that accounting numbers are the beginning, not the end, of business valuation.
Warren Buffett 1982 Chairman's Letter
Accounting
Accounting reveals the state of the business. It is a kind of thermometer of its condition and its health. One must consult it continually. Every employee in the enterprise, from the lowest up to the Director, must know the results for that part of the service for which he is responsible.
Henri Fayol (1908). "L’exposee des principles generaux d’administration". Unpublished paper, translated by J.D Breeze. published in: Daniel A. Wren, Arthur G. Bedeian, John D. Breeze, (2002) "The foundations of Henri Fayol’s administrative theory", Management Decision, Vol. 40 Iss: 9, p. 910.
Accounting
There are only two things as complicated as insurance accounting and I have no idea what they are.
Andrew Tobias Chapter 2, By Popular Demand: A very Short Chapter On Insurance Accounting, p. 26.
Current global observational and modelling capabilities allow scientists to produce estimates of the carbon budget, but many uncertainties remain. An EU-funded initiative was therefore established to provide more and better data on carbon dioxide (CO2) and methane (CH4) through a global carbon observation and analysis system.
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