Accounting

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

Accounting Books

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Financial Statements: A Step-by-step Guide to Understanding and Creating Financial Reports

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The Interpretation of Financial Statements

Accounting for Value (Columbia Business School Publishing)

Accounting: The Basis for Business Decisions (10th ed)

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Quotes Tagged “Accounting”

“ Language as a Prison The Philippines did have a written language before the Spanish colonists arrived, contrary to what many of those colonists subsequently claimed. However, it was a language that some theorists believe was mainly used as a mnemonic device for epic poems. There was simply no need for a European-style written language in a decentralized land of small seaside fishing villages that were largely self-sufficient. One theory regarding language is that it is primarily a useful tool Language as a Prison The Philippines did have a written language before the Spanish colonists arrived, contrary to what many of those colonists subsequently claimed. However, it was a language that some theorists believe was mainly used as a mnemonic device for epic poems. There was simply no need for a European-style written language in a decentralized land of small seaside fishing villages that were largely self-sufficient. One theory regarding language is that it is primarily a useful tool born out of a need for control. In this theory written language was needed once top-down administration of small towns and villages came into being. Once there were bosses there arose a need for written language. The rise of the great metropolises of Ur and Babylon made a common written language an absolute necessity—but it was only a tool for the administrators. Administrators and rulers needed to keep records and know names— who had rented which plot of land, how many crops did they sell, how many fish did they catch, how many children do they have, how many water buffalo? More important, how much then do they owe me? In this account of the rise of written language, naming and accounting seem to be language's primary "civilizing" function. Language and number are also handy for keeping track of the movement of heavenly bodies, crop yields, and flood cycles. Naturally, a version of local oral languages was eventually translated into symbols as well, and nonadministrative words, the words of epic oral poets, sort of went along for the ride, according to this version. What's amazing to me is that if we accept this idea, then what may have begun as an instrument of social and economic control has now been internalized by us as a mark of being civilized. As if being controlled were, by inference, seen as a good thing, and to proudly wear the badge of this agent of control—to be able to read and write—makes us better, superior, more advanced. We have turned an object of our own oppression into something we now think of as virtuous. Perfect! We accept written language as something so essential to how we live and get along in the world that we feel and recognize its presence as an exclusively positive thing, a sign of enlightenment. We've come to love the chains that bind us, that control us, for we believe that they are us (161-2). ...more ”
― David Byrne, Bicycle Diaries

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