Thursday, May 2, 2019

Accounting

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 investorscreditorsmanagement, 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 accountingmanagement accountingexternal auditingtax 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 investorsregulators 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 bodiesFinancial 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]

Industry classification

Business



Business is the activity of making one's living or making money by producing or buying and selling products (such as goods and services).[1][2][need quotation to verify][3][4]Simply put, it is "any activity or enterprise entered into for profit. It does not mean it is a company, a corporation, partnership, or have any such formal organization, but it can range from a street peddler to General Motors."[5]
Having a business name does not separate the business entity from the owner, which means that the owner of the business is responsible and liable for debts incurred by the business. If the business acquires debts, the creditors can go after the owner's personal possessions. A business structure does not allow for corporate tax rates. The proprietor is personally taxed on all income from the business.
The term is also often used colloquially (but not by lawyers or by public officials) to refer to a company. A company, on the other hand, is a separate legal entity and provides for limited liability, as well as corporate tax rates. A company structure is more complicated and expensive to set up, but offers more protection and benefits for the owner.

Forms of business ownership vary by jurisdiction, but several common entities exist:
  • Sole proprietorship: A sole proprietorship, also known as a sole trader, is owned by one person and operates for their benefit. The owner operates the business alone and may hire employees. A sole proprietor has unlimited liability for all obligations incurred by the business, whether from operating costs or judgments against the business. All assets of the business belong to a sole proprietor, including, for example, a computer infrastructure, any inventorymanufacturing equipment, or retailfixtures, as well as any real property owned by the sole proprietor.
  • Partnership: A partnership is a business owned by two or more people. In most forms of partnerships, each partner has unlimited liability for the debts incurred by the business. The three most prevalent types of for-profit partnerships are general partnershipslimited partnerships, and limited liability partnerships.[6]
  • Corporation: The owners of a corporation have limited liability and the business has a separate legal personality from its owners. Corporations can be either government-owned or privately owned, and they can organize either for profit or as nonprofit organizations. A privately owned, for-profit corporation is owned by its shareholders, who elect a board of directors to direct the corporation and hire its managerial staff. A privately owned, for-profit corporation can be either privately held by a small group of individuals, or publicly held, with publicly traded shares listed on a stock exchange.
  • Cooperative: Often referred to as a "co-op", a cooperative is a limited-liability business that can organize as for-profit or not-for-profit. A cooperative differs from a corporation in that it has members, not shareholders, and they share decision-making authority. Cooperatives are typically classified as either consumer cooperatives or worker cooperatives. Cooperatives are fundamental to the ideology of economic democracy.
  • Limited liability companies (LLC), limited liability partnerships, and other specific types of business organization protect their owners or shareholders from business failure by doing business under a separate legal entity with certain legal protections. In contrast, unincorporated businesses or persons working on their own are usually not as protected.[7][8]
  • Franchises: A franchise is a system in which entrepreneurs purchase the rights to open and run a business from a larger corporation.[9] Franchising in the United States is widespread and is a major economic powerhouse. One out of twelve retail businesses in the United States are franchised and 8 million people are employed in a franchised business.[10]
  • company limited by guarantee: Commonly used where companies are formed for non-commercial purposes, such as clubs or charities. The members guarantee the payment of certain (usually nominal) amounts if the company goes into insolvent liquidation, but otherwise, they have no economic rights in relation to the company. This type of company is common in England. A company limited by guarantee may be with or without having share capital.
  • company limited by shares: The most common form of the company used for business ventures. Specifically, a limited company is a "company in which the liability of each shareholder is limited to the amount individually invested" with corporations being "the most common example of a limited company."[11] This type of company is common in England and many English-speaking countries. A company limited by shares may be a
  • A company limited by guarantee with a share capital: A hybrid entity, usually used where the company is formed for non-commercial purposes, but the activities of the company are partly funded by investors who expect a return. This type of company may no longer be formed in the UK, although provisions still exist in law for them to exist.[12]
  • limited liability company: "A company—statutorily authorized in certain states—that is characterized by limited liability, management by members or managers, and limitations on ownership transfer", i.e., L.L.C.[11]LLC structure has been called "hybrid" in that it "combines the characteristics of a corporation and of a partnership or sole proprietorship". Like a corporation, it has limited liability for members of the company, and like a partnership, it has "flow-through taxation to the members" and must be "dissolved upon the death or bankruptcy of a member".[13]
  • An unlimited company with or without a share capital: A hybrid entity, a company where the liability of members or shareholders for the debts (if any) of the company are not limited. In this case, the doctrine of a veil of incorporation does not apply.
Less common types of companies are:
  • Companies formed by letters patent: Most corporations by letters patent are corporations sole and not companies as the term is commonly understood today.
  • Charter corporations: Before the passing of modern companies legislation, these were the only types of companies. Now they are relatively rare, except for very old companies that still survive (of which there are still many, particularly many British banks), or modern societies that fulfill a quasi-regulatory function (for example, the Bank of England is a corporation formed by a modern charter).
  • Statutory companies: Relatively rare today, certain companies have been formed by a private statute passed in the relevant jurisdiction.
Note that "Ltd after the company's name signifies limited company, and PLC (public limited company) indicates that its shares are widely held."[14]
In legal parlance, the owners of a company are normally referred to as the "members". In a company limited or unlimited by shares (formed or incorporated with a share capital), this will be the shareholders. In a company limited by guarantee, this will be the guarantors. Some offshore jurisdictions have created special forms of offshore company in a bid to attract business for their jurisdictions. Examples include "segregated portfolio companies" and restricted purpose companies.
There are, however, many, many sub-categories of types of company that can be formed in various jurisdictions in the world.
Companies are also sometimes distinguished into public companies and private companies for legal and regulatory purposes. Public companies are companies whose shares can be publicly traded, often (although not always) on a stock exchange which imposes listing requirements/Listing Rules as to the issued shares, the trading of shares and a future issue of shares to help bolster the reputation of the exchange or particular market of exchange. Private companies do not have publicly traded shares, and often contain restrictions on transfers of shares. In some jurisdictions, private companies have maximum numbers of shareholders.
parent company is a company that owns enough voting stock in another firm to control management and operations by influencing or electing its board of directors; the second company being deemed as a subsidiary of the parent company. The definition of a parent company differs by jurisdiction, with the definition normally being defined by way of laws dealing with companies in that jurisdiction.

Thursday, September 22, 2011

hello

aacez.eu.org aagmo.eu.org aalks.eu.org aasid.eu.org aazps.eu.org abbmg.eu.org abeiy.eu.org abekg.eu.org abekj.eu.org abekr.eu.org abeld.eu.org abelr.eu.org abemm.eu.org abhth.eu.org abiir.eu.org abiiz.eu.org abilx.eu.org abisq.eu.org abkns.eu.org abmbd.eu.org absml.eu.org abyxx.eu.org abzvt.eu.org acaft.eu.org acaiz.eu.org acdci.eu.org aceyl.eu.org acmgf.eu.org acsre.eu.org acupr.eu.org acuwe.eu.org adayg.eu.org addsz.eu.org addzg.eu.org adkdf.eu.org adkyo.eu.org adoeh.eu.org adpem.eu.org adpxl.eu.org aebtv.eu.org aefri.eu.org aewag.eu.org afgcu.eu.org afmsf.eu.org afoti.eu.org afscd.eu.org afsnw.eu.org afswv.eu.org afthr.eu.org aftvn.eu.org afxal.eu.org afyah.eu.org agegm.eu.org agizu.eu.org agmfp.eu.org agwsc.eu.org agyde.eu.org ahaox.eu.org ahkei.eu.org ahkwa.eu.org ahqan.eu.org ahrel.eu.org ahsuk.eu.org aiabj.eu.org aiddr.eu.org aiepd.eu.org aiinx.eu.org aisqu.eu.org aixik.eu.org aiyst.eu.org ajbbq.eu.org ajqcj.eu.org ajzyq.eu.org akelm.eu.org akstb.eu.org akwmp.eu.org alaxp.eu.org alchr.eu.org aldhm.eu.org alduv.eu.org alfnw.eu.org alrma.eu.org alukd.eu.org alysr.eu.org amabh.eu.org amacj.eu.org amacq.eu.org amahh.eu.org amaxu.eu.org amdob.eu.org amduf.eu.org amgdc.eu.org amggp.eu.org amlzb.eu.org amniz.eu.org ampyf.eu.org amqco.eu.org amxcn.eu.org ancng.eu.org andmh.eu.org angfj.eu.org anouf.eu.org anzoc.eu.org anzze.eu.org aobtv.eu.org aogog.eu.org aohct.eu.org aokov.eu.org aomaz.eu.org aombr.eu.org apbaf.eu.org apcex.eu.org apoad.eu.org aqfin.eu.org aqxwy.eu.org aqzqc.eu.org arckt.eu.org ariuh.eu.org artxk.eu.org aruab.eu.org arwnd.eu.org ascox.eu.org asdoy.eu.org ashkk.eu.org ashqh.eu.org asibv.eu.org asjha.eu.org asjhx.eu.org asnsx.eu.org asttb.eu.org asuwb.eu.org atbom.eu.org atdha.eu.org atlsn.eu.org atpfl.eu.org atrpr.eu.org attda.eu.org attru.eu.org atumc.eu.org atwcn.eu.org aunum.eu.org aurym.eu.org ausnn.eu.org awbid.eu.org aweib.eu.org awgdk.eu.org awjfc.eu.org awocc.eu.org axhmy.eu.org axsre.eu.org aybes.eu.org aybln.eu.org ayibe.eu.org ayliu.eu.org 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gsgsa.eu.org gssna.eu.org gtseg.eu.org guqii.eu.org haizh.eu.org hdxsl.eu.org heetc.eu.org hencq.eu.org hhxit.eu.org hhyut.eu.org hiqil.eu.org hiusf.eu.org hjdnz.eu.org hlfru.eu.org hnaol.eu.org hqpee.eu.org hrbpa.eu.org hrraj.eu.org htypu.eu.org hycav.eu.org hysow.eu.org hzigi.eu.org iaboe.eu.org iafam.eu.org ibcpt.eu.org ibutf.eu.org ictck.eu.org ihsba.eu.org inthq.eu.org isbjb.eu.org isrmt.eu.org itxyl.eu.org izhow.eu.org jflhz.eu.org jfqxj.eu.org jhdog.eu.org jkrnm.eu.org jlsaz.eu.org jobyd.eu.org jomsc.eu.org jpaph.eu.org jsugo.eu.org jttie.eu.org jxefa.eu.org kmomt.eu.org kpdca.eu.org ksapk.eu.org kxdcq.eu.org kybuk.eu.org lahpm.eu.org lcict.eu.org liocy.eu.org lizdr.eu.org ljgif.eu.org lmslj.eu.org ltmec.eu.org lxdpc.eu.org mannk.eu.org mgugu.eu.org mitth.eu.org mjcam.eu.org mleci.eu.org mnimt.eu.org mobrs.eu.org moxku.eu.org moysf.eu.org mpafs.eu.org mqvod.eu.org mthxq.eu.org mulml.eu.org mwias.eu.org mxcao.eu.org myaqh.eu.org mzido.eu.org naubr.eu.org ndpcs.eu.org ndtoe.eu.org necux.eu.org neomn.eu.org njzol.eu.org noweu.eu.org noynn.eu.org nozub.eu.org nvarg.eu.org nxteq.eu.org nyepe.eu.org oarpg.eu.org obpix.eu.org obrtc.eu.org olmfs.eu.org opmhd.eu.org oppsf.eu.org ounra.eu.org oymxk.eu.org ozefx.eu.org pdili.eu.org phpom.eu.org pkexx.eu.org plzst.eu.org pmrdr.eu.org pmwok.eu.org prcau.eu.org ptxme.eu.org pwobj.eu.org pxcol.eu.org qacsa.eu.org qglic.eu.org qjpsb.eu.org qlltx.eu.org raafc.eu.org ralpc.eu.org rbirg.eu.org rgden.eu.org rlspr.eu.org rysyb.eu.org rzycp.eu.org sciye.eu.org scpso.eu.org sdaot.eu.org seehc.eu.org sepig.eu.org sjdrv.eu.org sjylj.eu.org slhec.eu.org smfoc.eu.org ssivn.eu.org sumhu.eu.org svstm.eu.org swwah.eu.org sytot.eu.org syxas.eu.org tccei.eu.org tckit.eu.org tdguk.eu.org tdihr.eu.org teosn.eu.org tgunn.eu.org tinmk.eu.org tjyay.eu.org tkohd.eu.org tomxj.eu.org tqvod.eu.org trinv.eu.org tvqoo.eu.org tvsaa.eu.org tytad.eu.org uoshi.eu.org usenp.eu.org uswra.eu.org vbbiz.eu.org vcixi.eu.org vhjsc.eu.org vnftp.eu.org wcwai.eu.org wdili.eu.org wemup.eu.org wituh.eu.org wshad.eu.org wtanc.eu.org wwoem.eu.org wxmux.eu.org wxwow.eu.org xdlbz.eu.org xhtqd.eu.org xlddn.eu.org xlyfh.eu.org xmabn.eu.org xrlwd.eu.org xsgaf.eu.org xsjax.eu.org xymoo.eu.org xzivi.eu.org xzsos.eu.org yasuw.eu.org ybdiy.eu.org yijiy.eu.org yjrpx.eu.org yrfyd.eu.org yrick.eu.org yteku.eu.org yuejo.eu.org zcdec.eu.org zceye.eu.org zepht.eu.org zhsuv.eu.org zigjo.eu.org zijam.eu.org zkgas.eu.org zljrj.eu.org zroxy.eu.org zsbok.eu.org zsbuh.eu.org ztdqh.eu.org ztsnt.eu.org zzamt.eu.org zzime.eu.org