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MEANING OF ACCOUNTING & OBJECTIVE OF ACCOUNTING

MEANING OF ACCOUNTING & OBJECTIVE OF ACCOUNTING
The art of recording calcifying and summarizing in a significant manner and in items of money transaction and events which are. In part at lost of financial character and interpreting the result of 
The three important aspects of accounts have been highlighted by the above definition  

  1. Account as an Art & Science.
  2. Accounting is done for Business transaction.
  3. Accounting is a system
OBJECTIVES OF ACCOUNTING 

  • Record business activities in a systematic manner.
  • Evaluate the performance of the business in terms of profit.
  • Know the financial position of the business.
  • Control business activities effectively.
  • Provide information to various stake holders in the business
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