Get Your Degree Online!

:: Finance Courses- All

Accounting or accountancy is the measurement, processing, and communication of financial information about economic entities[1][2] such as businesses and corporations. The modern field was established by the Italian mathematician Luca Pacioli in 1494.[3] Accounting, which has been called the "language of business",[4] measures the results of an organization's economic activities and conveys this information to a variety of users, including investors, creditors, management, and regulators.[5] Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms.

Accounting can be divided into several fields including financial accounting, management accounting, external auditing, tax accounting and cost accounting.[6][7] Accounting information systems are designed to support accounting functions and related activities. Financial accounting focuses on the reporting of an organization's financial information, including the preparation of financial statements, to the external users of the information, such as investors, regulators and suppliers;[8] and management accounting focuses on the measurement, analysis and reporting of information for internal use by management.[1][8] The recording of financial transactions, so that summaries of the financials may be presented in financial reports, is known as bookkeeping, of which double-entry bookkeeping is the most common system.[9]

Accounting is facilitated by accounting organizations such as standard-setters, accounting firms and professional bodies. Financial statements are usually audited by accounting firms,[10] and are prepared in accordance with generally accepted accounting principles (GAAP).[8] GAAP is set by various standard-setting organizations such as the Financial Accounting Standards Board (FASB) in the United States[1] and the Financial Reporting Council in the United Kingdom. As of 2012, "all major economies" have plans to converge towards or adopt the International Financial Reporting Standards (IFRS).[11]

Financial accounting focuses on the reporting of an organization's financial information to external users of the information, such as investors, potential investors and creditors. It calculates and records business transactions and prepares financial statements for the external users in accordance with generally accepted accounting principles (GAAP).[8] GAAP, in turn, arises from the wide agreement between accounting theory and practice, and change over time to meet the needs of decision-makers.[1]

Financial accounting produces past-oriented reports—for example the financial statements prepared in 2006 reports on performance in 2005—on an annual or quarterly basis, generally about the organization as a whole.[8]

This branch of accounting is also studied as part of the board exams for qualifying as an actuary. These two types of professionals, accountants and actuaries, have created a culture of being archrivals.

Management accounting focuses on the measurement, analysis and reporting of information that can help managers in making decisions to fulfill the goals of an organization. In management accounting, internal measures and reports are based on cost-benefit analysis, and are not required to follow the generally accepted accounting principle (GAAP).[8] In 2014 CIMA created the Global Management Accounting Principles (GMAPs). The result of research from across 20 countries in five continents, the principles aim to guide best practice in the discipline.[34]

Management accounting produces future-oriented reports—for example the budget for 2006 is prepared in 2005—and the time span of reports varies widely. Such reports may include both financial and non financial information, and may, for example, focus on specific products and departments.[8]

Auditing is the verification of assertions made by others regarding a payoff,[35] and in the context of accounting it is the "unbiased examination and evaluation of the financial statements of an organization".[36] Audit is a professional service that is systematic and conventional.[37]

An audit of financial statements aims to express or disclaim an opinion on the financial statements. The auditor expresses an opinion on the fairness with which the financial statements presents the financial position, results of operations, and cash flows of an entity, in accordance with the generally acceptable accounting principle (GAAP) and "in all material respects". An auditor is also required to identify circumstances in which the generally acceptable accounting principles (GAAP) has not been consistently observed.[38]

• Needles, Belverd E.; Powers, Marian (2013). Principles of Financial Accounting. Financial Accounting Series (12 ed.). Cengage Learning.

• Accounting Research Bulletins No. 7 Reports of Committee on Terminology (Report). Committee on Accounting Procedure, American Institute of Accountants. November 1940. Retrieved 31 December 2013.

• DIWAN, Jaswith. ACCOUNTING CONCEPTS & THEORIES. LONDON: MORRE. pp. 001–002. id# 94452.

• Peggy Bishop Lane on Why Accounting Is the Language of Business, Knowledge @ Wharton High School, September 23, 2013, retrieved 25 December 2013

• "Department of Accounting". Foster School of Business. Foster School of Business. 2013. Retrieved 31 December 2013.

• "Accounting Software".

• Weber, Richard P., and W. C. Stevenson. 1981. “Evaluations of Accounting Journal and Department Quality.” The Accounting Review 56 (3): 596–612.

• Horngren, Charles T.; Datar, Srikant M.; Foster, George (2006), Cost Accounting: A Managerial Emphasis (12th ed.), New Jersey: Pearson Prentice Hall

• Lung, Henry (2009). Fundamentals of Financial Accounting. Elsevier.

• "Auditors: Market concentration and their role, CHAPTER 1: Introduction". UK Parliament. House of Lords. 2011. Retrieved 1 January 2014.

• IFRS Foundation, 2012. The move towards global standards Archived 2011-12-25 at the Wayback Machine. Retrieved on April 27, 2012.

• Robson, Keith. 1992. “Accounting Numbers as ‘inscription’: Action at a Distance and the Development of Accounting.” Accounting, Organizations and Society 17 (7): 685–708.

• A History of ACCOUNTANCY, New York State Society of CPAs, November 2003, retrieved 28 December 2013

• The History of Accounting, University of South Australia, April 30, 2013, retrieved 28 December 2013

• کشاورزی, کیخسرو (1980). تاریخ ایران از زمان باستان تا امروز (Translated from Russian by Grantovsky, E.A.) (in Persian). pp. 39–40.

• Oldroyd, David & Dobie, Alisdair: Themes in the history of bookkeeping, The Routledge Companion to Accounting History, London, July 2008, ISBN 978-0-415-41094-6, Chapter 5, p. 96

• Oldroyd, David: The role of accounting in public expenditure and monetary policy in the first century AD Roman Empire, Accounting Historians Journal, Volume 22, Number 2, Birmingham, Alabama, December 1995, p.124, Olemiss.edu

• Parker, L. M., “Medieval Traders as International Change Agents: A Comparison with Twentieth Century International Accounting Firms,” The Accounting Historians Journal, 16(2) (1989): 107-118.

• MEDIEVAL TRADERS AS INTERNATIONAL CHANGE AGENTS: A COMMENT, Michael Scorgie, The Accounting Historians Journal, Vol. 21, No. 1 (June 1994), pp. 137-143

• Heeffer, Albrecht (November 2009). "On the curious historical coincidence of algebra and double-entry bookkeeping" (PDF). Foundations of the Formal Sciences. Ghent University. p. 11.

• Mariotti, Steve (2013-07-12). "So, Who Invented Double Entry Bookkeeping? Luca Pacioli or Benedikt Kotruljević?". Huffington Post. Retrieved 2018-08-03.

• Lauwers, Luc & Willekens, Marleen: "Five Hundred Years of Bookkeeping: A Portrait of Luca Pacioli" (Tijdschrift voor Economie en Management, Katholieke Universiteit Leuven, 1994, vol:XXXIX issue 3, p.302), KUleuven.be

• Timeline of the History of the Accountancy Profession, Institute of Chartered Accountants in England and Wales, 2013, retrieved 28 December 2013

• Perks, R. W. (1993). Accounting and Society. London: Chapman & Hall. p. 16. ISBN 978-0-412-47330-2.

• Labardin, Pierre, and Marc Nikitin. 2009. “Accounting and the Words to Tell It: An Historical Perspective.” Accounting, Business & Financial History 19 (2): 149–166.

• Baladouni, Vahé. 1984. “Etymological Observations on Some Accounting Terms.” The Accounting Historians Journal 11 (2): 101–109.

• Pixley, Francis William: Accountancy—constructive and recording accountancy (Sir Isaac Pitman & Sons, Ltd, London, 1900), p4

• "accounting noun - definition in the Business English Dictionary". Cambridge Dictionaries Online. Cambridge University Press. 2013. Retrieved 30 December 2013.

• "accounting noun - definition in the British English Dictionary & Thesaurus". Cambridge Dictionaries Online. Cambridge University Press. 2013. Retrieved 30 December 2013.

• "accounting". Merriam-Webster. Merriam-Webster, Incorporated. 2013. Retrieved 30 December 2013.

• "accountancy". Merriam-Webster. Merriam-Webster, Incorporated. 2013. Retrieved 30 December 2013.

• "accountancy noun - definition in the Business English Dictionary". Cambridge Dictionaries Online. Cambridge University Press. 2013. Retrieved 30 December 2013.

• "accountancy noun - definition in the British English Dictionary & Thesaurus". Cambridge Dictionaries Online. Cambridge University Press. 2013. Retrieved 30 December 2013.

• King, I. "New set of accounting principles can help drive sustainable success". ft.com. Retrieved 28 January 2015.

• Baiman, Stanley. 1979. “Discussion of Auditing: Incentives and Truthful Reporting.” Journal of Accounting Research 17: 25–29.

• "Audit Definition". Investopedia. Investopedia US. 2013. Retrieved 30 December 2013.

• Tredinnick, Luke (March 2017). "Artificial intelligence and professional roles". Business Information Review. 34 (1): 37–41. doi:10.1177/0266382117692621.

• "Responsibilities and Functions of the Independent Auditor" (PDF). AICPA. AICPA. November 1972. Retrieved 30 December 2013.

• "1.2 Accounting information systems". Introduction to the context of accounting. OpenLearn. Retrieved 3 February 2014.

• Pathak, Jagdish; Lind, Mary R. (November 2003). "Audit Risk, Complex Technology, and Auditing Processes". EDPACS. 31 (5): 1–9. doi:10.1201/1079/43853.31.5.20031101/78844.1.

• Droms, William G.; Wright, Jay O. (2010), Finance and Accounting for nonfinancial Managers: All the Basics you need to Know (6th ed.), Basic Books, 2010

• "IFAC Members". ifac.org. Retrieved 25 March 2016.

• "Accounting Bodies Network". The Prince's Accounting for Sustainability Project. Archived from the original on 3 January 2014. Retrieved 3 January 2014.

• "Getting Started". AICPA. AICPA. 2014. Retrieved 3 January 2014.

• "The ACA Qualification". ICAEW. ICAEW. 2014. Retrieved 3 January 2014.

• "Auditors: Market concentration and their role, CHAPTER 2: Concentration in the audit market". UK Parliament. House of Lords. 2011. Retrieved 1 January 2014.

• "Definition of big four". Financial Times Lexicon. The Financial Times Ltd. 2014. Retrieved 1 January 2014.

• "IESBA | Ethics | Accounting | IFAC". ifac.org. Retrieved 25 March 2016.

• "IAESB | International Accounting Education Standards Board | IFAC". ifac.org. Retrieved 25 March 2016.

• "IPSASB | International Public Sector Accounting Standards Board | IFAC". ifac.org. Retrieved 25 March 2016.

• Knowledge guide to UK Accounting Standards, ICAEW, 2014, retrieved 1 January 2014

• "How to Become an Accountant or Auditor". U.S. Bureau of Labor Statistics. United States Department of Labor. 2012. Retrieved 31 December 2013.

• "150 Hour Requirement for Obtaining CPA Certification". AICPA. AICPA. 2013. Retrieved 31 December 2013.

• "Criteria for entry". CPA UK. CPA UK. 2013. Archived from the original on 19 August 2013. Retrieved 31 December 2013.

• "Want a Career in Education? Here's What You Need to Know". AICPA. AICPA. 2013. Retrieved 31 December 2013.

• "PhD Prep Track". BYU Accounting. BYU Accounting. 2013. Retrieved 31 December 2013.

• "Accountancy Qualifications at a Glance". ACCA. 2014. Retrieved 4 January 2014.

• Kyle, McHatton. "ICAS code of ethics". www.icas.com. Retrieved 2018-10-18.

• "ACA – The qualification of ICAEW Chartered Accountants". ICAEW. 2014. Archived from the original on 11 October 2013. Retrieved 4 January 2014.

• "FAQs - Become a CPA". AICPA. 2014. Retrieved 4 January 2014.

• "European Accounting Qualifications Explained | CareersinAudit.com". CareersinAudit.com. Retrieved 2017-12-13.

• The Relevance and Utility of Leading Accounting Research (PDF), The Association of Chartered Certified Accountants, 2010, archived from the original (PDF) on December 27, 2013, retrieved December 27, 2013

• Burchell, S.; Clubb, C.; Hopwood, A.; Hughes, J.; Nahapiet, J. (1980). "The roles of accounting in organizations and society". Accounting, Organizations and Society. 5 (1): 5–27. doi:10.1016/0361-3682(80)90017-3.

• Oler, Derek K., Mitchell J. Oler, and Christopher J. Skousen. 2010. “Characterizing Accounting Research.” Accounting Horizons 24 (4): 635–670.

• Coyne, Joshua G., Scott L. Summers, Brady Williams, and David a. Wood. 2010. “Accounting Program Research Rankings by Topical Area and Methodology.” Issues in Accounting Education 25 (4) (November): 631–654.

• Chua, Wai Fong (1986). "Radical developments in accounting thought". The Accounting Review. 61 (4): 601–632.

• Buchheit, S.; Collins, D.; Reitenga, A. (2002). "A cross-discipline comparison of top-tier academic journal publication rates: 1997–1999". Journal of Accounting Education. 20 (2): 123–130. doi:10.1016/S0748-5751(02)00003-9.

• Merigo, Jose M.; Yang, Jian-Bo (2017). "Accounting Research: A Bibliometric Analysis". Australian Accounting Review. 27: 71–100. doi:10.1111/auar.12109. ISSN 1835-2561.

• Swanson, Edward (2004). "Publishing in the majors: A comparison of accounting, finance, management, and marketing". Contemporary Accounting Research. 21: 223–255. doi:10.1506/RCKM-13FM-GK0E-3W50.

• Korkeamäki, Timo; Sihvonen, Jukka; Vähämaa, Sami (2018). "Evaluating publications across business disciplines". Journal of Business Research. 84: 220–232. doi:10.1016/j.jbusres.2017.11.024.

• Astrid Ayala and Giancarlo Ibárgüen Snr.: "A Market Proposal for Auditing the Financial Statements of Public Companies" (Journal of Management of Value, Universidad Francisco Marroquín, March 2006) p. 41, UFM.edu.gt

• Bratton, William W. "Enron and the Dark Side of Shareholder Value" (Tulane Law Review, New Orleans, May 2002) p. 61

• "Enron files for bankruptcy". BBC News. 2001-12-03. Retrieved 15 March 2008.

Industry Description Full Program Listing

Code	Concentration	More Info
	Associate Degree in Applied Science in Business   Administration - Accounting Specialization
School: Katharine Gibbs School Program: The program stresses training in essential professional skills and mastery of business procedures and communications. The core curriculum is practical and is supplemented by special lectures and workshops on such subjects as data processing concepts and systems, communications skills, and professional development. The Business Administration - Accounting Specialization program also emphasizes the basic principles and inner workings of the business world. Students develop not only the skills to perform effectively in business but also an understanding of business needs and expectations. :: Concentration: Business Schools :: Campus    ::  Location: Boston, MA ::  more info

top

Code	Concentration	More Info
	Accounting - Associate Degree From Katharine Gibbs   School Providence, RI
School: Katharine Gibbs School Program: The Business Administration - Accounting Specialization Degree Program is an 18-month program designed to prepare students to enter the job market with the skills and knowledge of business necessary to qualify them for responsible positions in the accounting field. :: Concentration: Business Schools :: Campus    ::  Location: Providence, RI ::  more info

top

Code	Concentration	More Info
	Accounting From McIntosh College
School: McIntosh College Program: The Accounting Department offers a broad range of programs for students seeking careers as accountants, bookkeepers, or professional tax preparers. Students will learn how to produce and analyze computer generated financial reports, how to maintain a computerized general ledger, and how to solve what-if accounting problems using the computer. :: Concentration: Business Schools :: Campus    ::  Location: Dover, NH ::  more info

top

Code	Concentration	More Info
	Accounting
School: Saint Leo University Program: Pursuing your Business or Accounting degree at Saint Leo University means you have premier access to: Industry-experienced faculty - including leading academicians and real world practicing professionals An established reputation - over 100 years of experience providing students like you with a top-notch education Accelerated degree programs - earn your degree in less than 2 years. :: Concentration: Business Schools :: Online        ::  Location: Online ::  more info

top

Code	Concentration	More Info
AA/BA	Business Programs
School: Remington College Program: Work towards your degree as you study the complete accounting cycle, desktop publishing and additional applications used in today's automated office environment. Internet, website and e-commerce courses will help you build a well-rounded foundation for today's competitive business environment. As a graduate, you will be qualified for positions such as: Computer Office Specialist Accounting Assistant Accounting Clerk Bookkeeper General office employment. :: Concentration: Business Schools :: Campus    ::  Location: Little Rock, AK ::  more info  ::  Location: Mobile, AL ::  more info  ::  Location: San Diego, CA ::  more info  ::  Location: Colorado Springs, CO ::  more info  ::  Location: Jacksonville, FL ::  more info  ::  Location: Tampa, FL ::  more info  ::  Location: Honolulu, HI ::  more info  ::  Location: Baton Rouge, LA ::  more info  ::  Location: Lafayette, LA ::  more info  ::  Location: New Orleans, LA ::  more info  ::  Location: Cleveland, OH ::  more info  ::  Location: Memphis, TN ::  more info  ::  Location: Dallas, TX ::  more info  ::  Location: Fort Worth, TX ::  more info  ::  Location: Houston, TX ::  more info

top

Code	Concentration	More Info
BA/AC	Accounting
School: Warren National University Program: The Finance program at Warren National University is offered at the bachelor level for the purpose of providing a broad base for students planning a career in the financial field. The Finance major also is intended to arm students with skills in finance so that they may advance their careers in the areas of corporate and international financial management, personal financial planning and investment services. The financial graduate will be equipped with tools for understanding the function and applications of financial markets, the acquisition and allocation of funds in the public and private sector in domestic and international organizations, and learn how to access and utilize financial information. Courses include Introduction to Investments, Principles of Finance, Money and Banking, and Financial Institutions and Markets. Warren National University is a licensed post secondary institution pursuant to the State of Wyoming Private Schools Licensing Act W.S. 21-2-401 through 21-2-407. Therefore, Warren National University's degree programs are recognized within business and industry. :: Concentration: Business Schools :: Online        ::  Location: Online ::  more info

top

Code	Concentration	More Info
	BS Business/Accounting
School: University of Phoenix Program: The accounting major promotes identification with and orientation to the accounting profession and is designed to provide the knowledge, skills and abilities necessary to a successful accounting career. Core competencies in technology, critical thinking, and communication are emphasized throughout the curriculum. Students have broad exposure to varied business disciplines including management, organizational behavior, economics, and statistics and finance. :: Concentration: Business Schools :: Campus    ::  Location: Phoenix, AZ ::  more info  ::  Location: Tucson, AZ ::  more info  ::  Location: Gardena, CA ::  more info  ::  Location: Sacramento, CA ::  more info  ::  Location: San Diego, CA ::  more info  ::  Location: San Jose, CA ::  more info  ::  Location: Aurora, CO ::  more info  ::  Location: Colorado Springs, CO ::  more info  ::  Location: Clearwater, FL ::  more info  ::  Location: Jacksonville, FL ::  more info  ::  Location: Orlando, FL ::  more info  ::  Location: Plantation, FL ::  more info  ::  Location: Tampa, FL ::  more info  ::  Location: Baton Rouge, LA ::  more info  ::  Location: Columbia, MD ::  more info  ::  Location: Troy, MI ::  more info  ::  Location: Albuquerque, NM ::  more info  ::  Location: Las Cruces, NM ::  more info  ::  Location: Santa Fe, NM ::  more info  ::  Location: Tigard, OR ::  more info  ::  Location: Pittsburgh, PA ::  more info  ::  Location: Puerto Rico, PR ::  more info  ::  Location: Salt Lake City, UT ::  more info  ::  Location: Seattle, WA ::  more info  ::  Location: Brookfield, WI ::  more info

top

Code	Concentration	More Info
	Master of Business Administration - Accounting
School: University of Phoenix Program: The Master of Business Administration with a concentration in accounting (MBA/ACC) is designed to develop or enhance the financial management skills necessary to function effectively within private businesses, non-profit organizations, and public agencies. The program concentrates on managing human and fiscal resources within the structure, culture, and mission of any organization. The curriculum addresses advanced costing techniques, accounting theory, accounting information systems, issues in corporate taxation, executive management, budgeting, human resources management, organizational development, conflict management, strategic planning, information management, and decision making, among other subjects. :: Concentration: Business Schools :: Campus    ::  Location: Oakland, CA ::  more info  ::  Location: New Orleans, LA ::  more info

top

Code	Concentration	More Info
	Master of Business Administration - Accounting Online
School: University of Phoenix Program: This program is designed to develop or enhance the financial management skills necessary to function effectively within private businesses, non-profit organizations, and public agencies. The program concentrates on managing human and fiscal resources within the structure, culture, and mission of any organization. :: Concentration: Business Schools :: Online        ::  Location: Online ::  more info

top

Code	Concentration	More Info
	Bachelor of Science in Business/Accounting From University of Phoenix
School: University of Phoenix Program: The accounting major promotes identification with and orientation to the accounting profession and is designed to provide the knowledge, skills and abilities necessary for a successful accounting career. Core competencies in technology, critical thinking, and communication are emphasized throughout the curriculum. :: Concentration: Business Schools :: Online        ::  Location: Online ::  more info

top

Code	Concentration	More Info
	Business - Accounting
School: Pioneer Pacific College Program: Learn the complete accounting cycle, from the original source document to the preparation of financial statements. Through this program, you will receive: A broad background in business administration A thorough understanding of accounting concepts and theory Hands-on training in computerized accounting Study to become: Accountant. :: Concentration: Business Schools :: Campus    ::  Location: Portland, OR ::  more info

top

Code	Concentration	More Info
BSGB	MBA/Finance
School: Baker College Program: This concentration provides in-depth study of the most modern concepts, theories, analytic methods, and problem-solving techniques. Students will participate in presentations, discussions, and activities highlighting practical business applications, current event applications, problem-solving, analysis of case studies, and other learning activities. :: Concentration: Business Schools :: Online        ::  Location: Online ::  more info

top

Associates | Bachelors | Masters | Certificates | Home

 

Industry Description

Regardless of the size of your business, the ability to make good financial decisions is the crux of being successful. By taking finance courses and obtaining your degree, you will equip yourself with the knowledge and tools necessary to assist almost anyone in making sound financial judgments.

Finance studies are concerned primarily with the monetary issues facing both public and private organizations, as well as the individual. As a student, you will ground yourself with courses in mathematics, economics, and statistics, before going on to learn how to apply that knowledge to specific corporate markets. Real estate, stock market investing, and banking administration are just some of the concentrations you’ll discover as you pursue your finance degree.

Advanced finance courses explore equity and fixed income securities, management, and planning and analysis. Using the information you learn there, you can then move on to study how wise investment and fund-raising are crucial to a business’ growth, as well as understand how those decisions impact the financial stability of individuals, firms, and organizations. Implementing them to a business’ satisfaction is the final step in mastering your financial expertise.

Effective money management is the key to success for any business. If you have the skills and dedication to apply yourself toward the degree, taking finance courses could very well pave the way to a very lucrative and accomplished career.

top

"Finance courses- All" Sponsors

| Technical and Non-Technical Degrees | Chubb Institute | DeVry University | University of Phoenix | DeVry Keller University | College Searching

College Searching Sponsors

debt consolidation | University Online Degree | Home Remodeling | debt help | General Links |

about | contact | sitemap

College Searching and Online Degrees offer Associate, Bachelor, Masters and Ph.D. degrees in automotive, teaching, finance, internet technology, accounting, marketing, Finance courses- All, nursing, computer science, fashion and graphic design, and much more!