Accounting

Accountancy" redirects here. For the constituency in Hong Kong, see Accountancy (constituency). For the game, see Accounting (video game).

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]

Industry classification

• Agriculture, such as the domestication of fish, animals, and livestock, as well as lumber, oil and mining businesses that extract natural resources and raw materials, such as wood, petroleum, natural gas, ores, plants or minerals.
• Financial services businesses include banks, brokerage firms, credit unions, credit cards, insurance companies, asset and investment companies such as private equity firms, private equity funds, real estate investment trusts, sovereign wealth funds, pension funds, mutual funds, index funds, and hedge funds, stock exchanges, and other companies that generate profits through investment and management of capital.
• Entertainment companies and mass media agencies generate profits primarily from the sale of intellectual property. They include film studios and production houses, mass media companies such as cable television networks, online digital media agencies, talent agencies, mobile media outlets, newspapers, book and magazine publishing houses.
• Industrial manufacturers produce products, either from raw materials or from component parts, then export the finished products at a profit. They include tangible goods such as cars, buses, medical devices, glass, or aircraft.
• Real estate businesses sell, invest, construct and develop properties, including land, residential homes, and other buildings.
• Retailers, wholesalers, and distributors act as middlemen and get goods produced by manufacturers to the intended consumers; they make their profits by marking up their prices. Most stores and catalog companies are distributors or retailers.
• Transportation businesses such as railways, airlines, shipping companies that deliver goods and individuals to their destinations for a fee.
• Utilities produce public services such as water, electricity, waste management or sewage treatment. These industries are usually operated under the charge of a public government.
• Service businesses offer intangible goods or services and typically charge for labor or other services provided to government, to consumers, or to other businesses. Interior decorators, beauticians, hair stylists, make-up artists, tanning salons, laundromats, dry cleaners, and pest controllers are service businesses.

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 inventory, manufacturing 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 partnerships, limited 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]
• A 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.
• A 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
  • publicly traded company or a
  • privately held company
• 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]
• A 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.

A 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.

hello

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Everyday stuff

The author and Pisey, one of the staff from Cafe Fresco on Street 51 & 306

The website and Blog saga continues to trundle along. I haven't been able to post any photos for a couple of days, so my stories are stacking up! At the same time, its all been a bit frantic and looks set to remain so for the rest of the month with at least two trips into the Cambodian wilderness on the cards. In the meantime, last night I went to enjoy yet another wedding, between two employees of another expanding franchise, the FCC group. Nice to see all my friends from Cafe Fresco there, the sandwich & coffee shop I use for my lunch most days. During the day yesterday, I went on my moto tour of a few pagodas west of Phnom Penh as my story below explains - photos to follow.

The happy couple - oh, so young

On Saturday evening, I watched the John Pilger documentary, Cambodia - the Betrayal at Meta House after turning on the tv for the first time in months to watch the Khmer kick-boxing championships. Both the Phouthang brothers were fighting foreign opponents though it was sad to see the eldest brother, Ei Phouthang, looking a bit out of shape and losing his bout. He's 36 now, has been a national hero for a long time but perhaps its time for him to retire to coaching after completing over 200 bouts. His younger brother, Outh Phouthang won his bout and collected $1,000 prize money donated by the Prime Minister.
I'm interviewing most days this week at work as we try and get some good quality staff into our ever-expanding tour company. I'm also assisting a documentary film-shoot this week, which I'll tell you more about as it happens. Tonight, don't forget it's the fifth of the public forums on the Legacy of the Khmer Rouge, beginning at 7pm at Pannasastra University on Street 370 in BKK1. Oh, and last Friday I spent all day at an eco-tourism workshop, under the CCBEN umbrella, which I'll also tell you more about in a post this week. It's a hectic schedule, but fun.
News-wise, for the view of the well-respected researcher Sara Colm, on the current Khmer Rouge Tribunal, click here. Colm is from the United States and currently works in Cambodia for Human Rights Watch. She graduated in psychology from the University of California, Santa Cruz, in 1979. Her post-graduate work at Cornell University included Southeast Asian studies and the Khmer language. She also speaks Mandarin and French. In 1992, she moved to Cambodia and helped launch The Phnom Penh Post, the first English-language newspaper published in Cambodia in 20 years. She served as managing editor, wrote stories and oversaw all aspects of newspaper production. Subsequently she worked for the United Nations peacekeeping mission in Cambodia as an information officer and human rights monitor during the 1993 electoral campaign.

Scot shot by Pol Pot

History is revisited with this report from Scotland's Sunday Herald newspaper.
Pol Pot murdered Scot in Cambodia : Report shows dictator ordered shooting of academic

More than 1.5 million people died in the killing fields of Cambodia, but one of the most puzzling footnotes in the slaughter and destruction of that country is the unsolved murder of the only British victim - the first Westerner caught up in the violence. Gunmen burst into Scottish academic Malcolm Caldwell's Phnom Penh government guesthouse and shot him repeatedly in the chest and leg, killing him instantly. He was found with his apparent assassin slumped by his body and also riddled with bullet holes. At the time, the BBC reported he was killed by Vietnamese agents to discredit Pol Pot, but 30 years after the murder documents newly obtained by the Sunday Herald under the Freedom of Information Act reveal that the genocidal dictator himself ordered the assassination, early in the morning of December 23, 1978. Just hours earlier, the 47-year-old father of four had met the despot, demanded to see deposed leader Prince Sihanouk and had asked about missing Cambodians and ministers, most of whom, it transpires, were already dead.
According to the classified documents, journalist Wilfred Burchett had seen an official Cambodian report a year later which said: "Caldwell was murdered by members of the National Security Force personnel on the instructions of the Pol Pot government." An unnamed British civil servant adds: "Caldwell told Burchett he had every intention of asking some pointed questions and that he was absolutely determined to see Sihanouk. It is likely, therefore, that he upset his hosts, who were probably concerned that a prominent supporter/apologist of the Pol Pot regime might report in a critical vein on his return home. Matters probably came to a head after a private interview which Caldwell had with Pol Pot." The papers also reveal a chilling account of the murder from eyewitness Richard Dudman, made five days later at the British embassy in Washington. The journalist for the St Louis Dispatch told officials of the moment a young gunman shot at him and Caldwell in the Khmer Rouge VIP guesthouse at 12.55am.
Born in Stirling into a middle-class Tory-voting household, Caldwell went on to get a double first at Edinburgh University by the time he was 21. He became a Marxist academic at London University's School of Oriental and African Studies and a left-wing activist, serving as head of CND in 1968-70. A supporter of the Khmer Rouge, he was one of the first Westerners allowed into the country after 1975, and travelled to Cambodia with Dudman and fellow American journalist Elizabeth Becker just as the true horror of the genocide was becoming apparent.
Caldwell had spent three weeks touring the country surrounded by Khmer Rouge minders but had seen and surreptitiously photographed the impoverished peasants. Dudman reported that in Phnom Penh he knocked on Caldwell's door as a young uniformed man appeared in the corridor with a machine gun on his shoulder and a pistol in his hand and fired at the two men. Dudman ran into his room and two shots were fired into the door. Then he heard more shots. 90 minutes later, a Cambodian security officer told Dudman that Caldwell was OK and he had to stay in his room. But, Dudman then said, "An hour later a high ranking foreign office official told me Malcolm Caldwell was dead and asked me to witness the scene."
Dudman went to look and saw the open door of Caldwell's room and saw his dead body "supine, eyes wide open and body soaked in blood". He estimated Caldwell had been hit at least three times. The official told Dudman that the dead gunman had shot Caldwell and then shot himself.
Becker's account indicates that the murder scene could have been staged. The Washington Post journalist found herself face to face with the killer and ran back into her room and hid in her bath. After the shots, she then heard bodies being dragged up and down stairs on three different occasions. Dudman and Becker later noticed that there were bloodstains on the stairs and corridor. The Foreign Office officials speculate that because of the time lapse and Becker's account, it was very possible that Caldwell's murder scene had been stage-managed.

More from Ampe Phnom

The sandbanks of the Prek Thnoat river, popular amongst the bathers at Ampe Phnom

One of two Neak Ta at the resort - this one looks very sporty

This is the last batch of photos from my visit to the Ampe Phnom resort a few kilometres outside Kompong Speu on Sunday. There were a few Khmer families enjoying the food and the fortune-tellers but it was pretty quiet, the noise intermittently broken by squealing monkeys as they fought over scraps. The water level of the Prek Thnoat river was low so not many people were bathing but splashing around in the water and eating snacks in small bamboo huts is a Khmer tradition, especially popular at festival time. The pagoda that crowns the island isn't much to look at, though a wat has occupied the site since 1632 and a large stupa in one corner was built in 1914. I counted no less than ten fortune-tellers dotted around the pagoda and though the Khmers I met didn't necessarily believe what they were told, they paid their money to receive the news anyway. To close, the sign at the front of the resort read Ompe Phnom, so I'm not really sure which spelling is correct - does it really matter? In future posts I will give the low-down on my prasat hunting in Kompong Speu province - not overly successful, but they are there if you look for them.

A family stupa built in 1914 next to the Wat Ampe Phnom

Ampy, the $2.50 a ride elephant that lives at the resort

The 500 riel per person suspension bridge over the river, looking out from the island