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Lincoln, United Kingdom

University of Lincoln

Accounting

Language: English Studies in English

Subject area: economy and administration

University website: www.lincoln.ac.uk

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

Over the years, Charlie [Munger, Berkshire Hathaway Vice Chairman] and I have observed many accounting-based frauds of staggering size. Few of the perpetrators have been punished; many have not even been censured. It has been far safer to steal large sums with pen than small sums with a gun.

Warren Buffett 1988 Chairman's Letter

Wikiquote

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.

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Physical sciences, Earth sciences

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