Accounting কি?
Accounting is an information system that identifies, records, and communicates the economic events of an organization to interested users.
কারা Accounting Data ব্যবহার করে?
Internal users of accounting information are managers who plan, organize, and run the business. These include marketing managers, production supervisors, finance directors, and company officers.
B. External Users
External users are individuals and organizations outside a company who want financial information about the company. The two most common types of external users are investors and creditors.
(1) Investors (owners) use accounting information to make decisions to buy, hold, or sell ownership shares of a company.
(2) Creditors (such as suppliers and bankers) use accounting information to evaluate the risks of granting credit or lending money.
(3) Other groups that use accounting information are taxing authorities, regulatory agencies, customers, and labor unions.
Accounting এর দুইটি Main Assumption কি কি?
1. Monetary unit assumption- requires that companies include in the accounting records only transaction data that can be expressed in money terms.
2. Economic entity assumption- requires that the activities of the entity be kept separate and distinct from the activities of its owner and all other economic entities.
