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User:Jukeboksi/BBA studies/Accounting
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{{accounting}} The principles of '''accountancy''' are applied to business entities in three divisions of practical '''art''', named # '''[[w:accounting|accounting]]''' ( [[w:fi:laskentatoimi]] ) which is classically split to ( [[w:Financial accountancy|financial]] and [[w:Managerial accounting|managerial]] accounting ) #'''[[w:bookkeeping|bookkeeping]]''' ( [[w:fi:kirjanpito]] ) and #'''[[w:auditing|auditing]]''' ( [[w:fi:auditointi]], mahd. [[w:fi:tilintarkastus]] ). ( Wikipedia ) :'''[[w:Accounting|Accounting]]''' ( verb ) or '''accountancy''' ( noun ) :::'''Accounting''', or '''accountancy''', is the [[w:measurement|measurement]], processing and communication of financial information about [[w:economic entity|economic entities]]. ( Wikipedia ) :::: Or old wikipedia: Accouting is the process of communicating [[w:financial information|financial information]] about a [[w:business entity]] to users such as [[w:shareholders|shareholders]] and [[w:manager|manager]]s. The communication is generally in the form of financial statements that show in money terms the economic resources under the control of [[w:management|management]]; the art lies in selecting the information that is relevant to the user and is reliable. ( Wikipedia ) :'''[[w:Bookkeeping|Bookkeeping]]''', in [[w:business|business]], is the recording of financial transactions, and is part of the process of accounting. ::: Transactions include purchases, sales, receipts and payments by an individual or organization. ( Wikipedia ) :'''[[w:Audit|Audit]]''' is a planned and documented activity performed by qualified personnel to determine by investigation, examination, or evaluation of objective evidence, the adequacy and compliance with established procedures, or applicable documents, and the effectiveness of implementation. ( Wikipedia ) {{bookkeeping}}
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