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Aberystwyth, United Kingdom

Aberystwyth University

Accounting

Language: English Studies in English

Subject area: economy and administration

University website: www.aber.ac.uk

Doctor of Philosophy (PhD)

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.

Wikipedia

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

Wikiquote

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.

Wikiquote

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 Unpublished paper, translated by J.D Breeze.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.

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Physical sciences, Earth sciences

EU-research 'clears' the way for high quality lakes and reservoirs

The growth of blue-green algae in our lakes, large ponds, water reservoirs and public waters constitutes a problem for our environment and for our health. These types of algae often result in a deterioration of the water quality and emit a distinctly unpleasant odour. The algae consume a lot of oxygen in the water, leaving little for other animals like fish. They also produce toxins which can cause skin irritations and are suspected to be involved in the occurrence of liver cancer.

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