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1. What is financial accounting?

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this has the key points of financial accounting and the role of accountants, the 2 types of accountants and stakeholders, key points on the financial accounting system etc

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Uploaded on
May 2, 2021
Number of pages
11
Written in
2018/2019
Type
Presentation
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Unknown

Subjects

  • financial accounting
  • management accounting
  • accounting system
  • accountants
  • auditors
  • role of an accountant
  • source documents

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1. What is
financial
accounting?
Accounting AQA Year 12

, What is an accountant and what is their role?
+ An accountant is someone who keep financial records of
the business transactions and produces the financial
statements.
+ They ensure there is a true and fair view of the business
and that the well being of the business is maintained
+ They need to always consider the accounting concepts a
conventions/regulations
+ It’s a legal requirement to have these records for all
business so there is no errors/fraud going on as well as
keeping up to date on the finance of the business
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