Muhasebe ve Defter Tutma Türkçesi ve İngilizcesiyle Beraber (Ticari İngilizce)

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ZeyNoO

V.I.P

V.I.P

• 24 Arl 2009

• #1

Üniversitede ticari ingilizce ödevimdi biraz acemicedir açıklamaları belki ama ödev arayanların çok işine yarayacaktır.. Nette bu ingilizce bilgileri bile kimsenin bulacağını sanmıyorum.. Çünkü biz arkadaşla baya bi nette aradık sonra kütüphaneden aldık ve pcye geçirdik.. Muhasebe okuyanlar için önemli bi kaynak ;

İNGİLİZCESİ
ACCOUNTİNG AND BOOKKEEPİNG​

Accounting is the art of analyzing and interpreting economic data. Knowingly or unknowingly, every business and every individual uses accounting in some form. Both must evaluate financial information-for example, is the bank account large enough to meet next mont’s needs?-and communicate the result to orders. In business, accounting pervades every activity and serves as an indispensable management tool.
Accounting is generally agreed to be an art rather tahn a science. However, it is usually conceded that many scientific methods are , and should be, used in accounting. In contrast, bookkeeping is limited to the recording, classifying, and summarizing of financial data according to an established plan.
Accounting covers a broader area than bookkeeping, but no sharp line of distinetion can be drawn between the two. Both cover recording, classifying, and summarizing functions, but accounting also involves the analysis and interpretation of data. Bookkeeping is limited to dealing with transactions having a financial aspect. Under a broad definition, accounting may become involved in transactions having no immediate financial aspect.

Accounting defined. Probably the most authoritative and widely used definition of accounting is that formulated in 1941 by the American institute of Accountants (AICPA). Published in Accounting Terminology Bulletin No. 1, it reads: “Accounting is the art of recording, classifying, and summarizing in a significant manner and, in terms of Money, transactions and events which are, in part at least, of a financial character, and interpreting the results thereof”
Because the concept of the area of accounting has widened since the 1940’s, another definition has become widespread: Accounting is the determination, analysis, interpretation, and communication of economic data.
Mechanically, accounting involves the development of methods of recording (systems and procedures), internal control, and testing methods, as well as reporting.

Bookeeping Defined. Bookkeeping is the act or method of recording business transactions of a financial nature in a systematic and convenient form. The purpose of bookkeeping is not only to provide a record of a transaction at the time when it occurred and the amount involved in terms of Money, but also to record all financial transactions of a firm in such a manner that its financial position at a given time and the amount of profit or loss for a stated period can be determined.
The distinction between accounting and bookkeeping may be considered to be one of degree, with some overlap, rather than one of complete difference of activity. For example, both Accountants and bookkeepers may record transactions in a convenient and systematic manner, and both may set up simple accounting systems. However, it is generally held that the establisment of an accounting system is an accounting function and that the recording of transactions in accordance with an established system is a bookkeeping function. This suggests that the accountant, using Professional knowledge and theory, determines how transactions should be recorded; and that the bookkeeper follows the accountant’s instructions and record routine transactions mechanically. The following distinctions are often drawn: (1) the accountant determines how and what should be done, the bookkeeper does it: and (2) accounting begins where bookkeeping leaves off.
Society confers higher status to the profession of accounting than to bookkeeping. For this reason, many persons performing bookkeeping functions are granted the title of accountant.

Modern Concept of Accounting. Accounting is an art, not a science in the same sense as the physical sciences. Accounting is concerned with business transactions brought about by human beings. Because all human beings do not react to a given stimulus in the same way, accounting “laws” cannot be established with the same degree of inflexibility as can laws of physics or chemistry. Scientific methods developed in mathematics and statistics certainly may be used in analyzing and evaluating economic data. Nevertheless, “art” is important in determining which alternative methods or procedures to apply, and in the effective interpretation and presentation of facts.
Accounting often is referred to as a tool of management. A tool may be ignored at the discretion of the user, but the accounting function cannot be ignored, for it pervades all business activity. It is better, therefore, for management to consider accounting as a business control device that will aid in making better decisions.

 

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ZeyNoO

V.I.P

V.I.P

• 24 Arl 2009

• #2

1.Accounting as a Control Device
Understanding is a prerequisite of the ağabeylity to control a situation. It is in this respect that accounting is important as a contorl device. Accounting provides the basic for making wise decisions through the Understanding that is brought about by the proper recording, summarizing, analyzing, and interpreting of relevant economic data.
The primary function of accounting is to serve society. Accounting accomplishes this by arraying and evaluating economic data and by communicating the results to the appropriate groups. Two basic questions asked by society are: (1) What is the firm Under consideration? (2) How much profit or loss did the firm have during a particular period? These questions can be answered by the preparation of feneral-purpose statements, such as balance sheets and income statements. However, various groups desire additional or more detailed information, or want especially prepared information. Such information may be provided through special-purpose statements, such as inventory analyses and analyses of receivables; or, perhaps, only after special studies have been made by accountant.
From the point of view of accounting, society can be broken down into three major groups: management, public, and goverment.

Management. Management is composed of all persons in a firm who are charged with the responsibility of administering the firm’s activities. Management needs to have readily available great masses of detailed information, in addition to general-purpose statements that are prepared periodically.

Public. From the point of view of a business concern, the “public” consists of employees, creditors (and potential creditors), and investors (and potential investors). The public does not need the detailed information required by management, because it does not have to make the decisions that confront management. Employee groups do not need to know such details as which items were most profitable, which were least profitable, or why some activities were profitable while others were not, for employees do not decide which items to produce or market them. Homever, so that employees can judge the fairness of their wages or negotiate new wage scales intelligently, they must have accounting information on the profitableness of the firm. The general-purpose statement will usually provide adequate information for this purpose.
Creditors and potential creditors are interested in the safety of advances or loans and the promptness with which repayments may be expected. This can be determined only by recourse to accounting data. In addition to the general-purpose statements, or instead of them, this group may require special-purpose reports providing more detailed accounting information on such things as the state and composition of inventories, teh adequacy of working capital, the use to which funds will be placed, the quality of security provided, or the ability to repay on Schedule.
İnvestors are the owners of a firm. They are induced to invest their funds because of expected profitable returns in the form of dividends or a future profitable returns in the form of of dividends or a future profitable sale of their holdings. Only through intelligent use of accounting data can wise investment decisions be made. This group is interested in a firm’s financial stability and long-run profitableness.

Government. Many different branches of government at the federal, state, and local levels are interested in the activities of a firm. Broadly speaking, government interest in a business stems from the needs for revenue and control. Revenue may be raised by taxes levied on income, property, sales, or transactions. However, before any taxes can be paid, the tax base must be developed from accounting data.
Governmental control is exercised for the benefit of society as a whole. Control may take the form of requiring certain acts-----for example, compelling a public utility to provide service to all subscribers according to an established rate Schedule; or it may prohibit certain acts, such as teh sale of liquor to minors. To exercise control over business firms, governmental divisions and agencies need detailed information about them. Often this information must be provided in a form prescribed by law or custom, as in special reports required by the İnternal Revenue service, the interstate Commerce Commission, or the Securities and Exchange Commission.
At one time a firm caused suspicion if it kept two sets of records. Today it is quite common and proper for a firm to have two sets of records so that its profits and financial position may be established according to generally accepted accounting principles and, at the same time, data may be provided in the manner requested by governmental agencies. For example, for reasons of equity and practicality the rules for establishing taxable income for federal income tax may vary substantially from those for establishing accounting income.

 

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ZeyNoO

V.I.P

V.I.P

• 24 Arl 2009

• #3

2. Bases of Accounting
One of the prerequisites of a profession is that it have an established body of knowledge and basic and guiding tenets. This is true of accounting. It has a vast number of such tenets, referred to by such terms as concepts, principles, conventions, and standarts. Unfortunately, the distinctions or similarities are not always clear.

Concepts. Concepts are general ideas that help to standardize a function. Concepts are basic to the developments of accounting theory, since they are necessary assumptions or conditions upon which accounting principles are based. They may be reffered to also as axioms or postulates. The validity of concepts is concepts is considered to be self-evident, or assumed, even though they may not be provable. Thus, with certain facts or conditions taken for granted, the groundwork is laid for further development of accounting theory within preestablished limits. Concepts provide a basis on which to develop principles.

Principles. Principles are propositions that are deemed to be controllingin a particular situation. Principles are propositions that are deemed to be controlling in a particular situation. To be effective, they must have the approval and acceptance of the Professional group (accountants). A principle is assumed to be the best choice of alternative courses leading to desired ends. If a principle is accepted without prof, it takes on the characteristics of a concept.
Accounting principles are laws or rules controlling the handling of economic data. The laws are man-made and thus may be changed when a generally recognized need arises. For example, the principle of retirement accounting for fixed assets has given way to depreciation accounting for them, and the principle of pricing inventory on a first-in, first-out basis has lost ground to the principle of pricing inventories on a last-in, first-out basis.

Conventions. Conventions are general guides to procedure based on custom or agreement. A convention is a rulet hat, by common consent of the group involved (accountants), may be used to reach an acceptable solution to a given situation or problem. Alternate conventions may exist side by side. For example, there are a number of equally logical and equally valid ways of taking depreciation.

Standards. Standards are measures, models, or goals. A Standard may be established by custom or consent, by scientific or Professional groups, or by law, usually after research and experimentation. Standards may be changed from time to time as warranted by changes in conditions or in the body of knowledge.

 

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ZeyNoO

V.I.P

V.I.P

• 24 Arl 2009

• #4

3. Basic Concepts
Accountants agree that for the growth and development of accounting theory it is necessary to have a basic framework on which to build. This foundation is the group of concepts or postulates generally accepted at face value. There is some lack of agreement as to whether some statements are concepts to be accepted without prof, or conventions to be used as general guides, or principles offering the best of alternate choices under specific circumstances. It is agreed that concepts are more basic in the development of accounting theory than are conventions and principles. Homewer, the difference is not so great that the lack of agreement will cause great harm. The development of accounting theory is not seriously hindered because some accountants consider consistency and conservatism to be conventions while others consider them to be concepts.
Because of the lack of agreement as to the classification of some statements, it would be impractical to list all accounting concepts. However, four of the more generally recognized concepts are: “going concern,” “business entity,” “dolar as a unit of measure,” and “stability of the dolar.”

Going Concern. It is assumed that the economic unit under consideration will continue indefinitely. Therefore, in preparing the usual accounting statements for a firm, no consideration is given to possible liquidaiton values of assets or the effect that such consideration might have on profits. Under this concept, only such portions of costs as are allocable to current activities are charged against current income. This is often referred to as the continuity concept.

Business Entity. Before an accounting system can be developed for a particular firm, the scope and identity of the firm must be established. If suc limit sor boundaries were not established, the resulting confusion would make it impossible to establish a usable accounting system. Are the owners to be considered a part of the business? Questions such as this must be answered before an accounting system can be established.
The firm is generally considered to be an entity in its own right, separate and distinet from the owners or those who provide the funds for it. İn some cases, a single proprietor separates his personal activities from his business activities; in other cases, he considers them as a single unit. In corporations it is common to find consideration given to the business or economic entity concept, in that a corporation owning one or more subsidiaries which are separate legal entities prepares consolidated statements fort he entire group as if all formed a single entity. Also, a corporation is considered to be a business unit entirely separate from its owners.

Dollar as a Unit of Measure. This broad concept encompasses several other equally important but more limited concepts such as cost concept, costs attach concept, and the matching of expenses and revenue concept.
When accounting was defined in such a way as to restrict it to business transactions having a financial aspect, it was correct to state that the onlıy common unit of measure was a unit of money – in the United States, the dollar. With the broadened concept of accounting have come measures available for special purposes, such as man-hours or units of material. Although the most common measure is stil the dollar. For financial accounting, the dollar remains the only acceptable measure.
Accountants are still firmly committed to a cost basis. Under the cost concept assets are valued at their original cost less proper deductions, rather than avaluated on arbitrary bases. Te cost basis has the advantage of being objective and impersonal whereas other methods, such as appraisals, tend to be subjective.
The cost attach concept is a further development of the cost concept. The cost of various units may be combined or merged to obtain the cost of a larger or more complex unit. This is especially evident in the production of inventory items where costs of various items of raw material, semi-finished parts or components, direct labor, and overhead are combined to establish the cost of the unit of finished goods.
The matching of expenses and revenue concept ( often referred to as matching of costs and revenue ) is basic to the periodic determination of income for a going concern. The determinationof periodic income is being granted increased importance in accounting and financial circles. It is indicated by the shift in emphasis from the balance sheet to the income statement. The determination of the profitability of a firm is of utmost importance to creditors, owners, and management; and profit can be determined fairly only by the proper matching of periodic expenses with periodic revenue. The problem of matching expenses and revenue is basically one of discovering suitable bases of association. Which costs should be considered to have expired in the current period and which should be carried forward to be “expensed” in future periods? Which revenues should be considered actually earned in the current period and which should be deferred and recognized as earned in future periods?

Stability of the Dollar. The Dollar is the generally accepted unit of measure in accounting. To be useful, a unit of measure must be constant. This is true whether measures refer to weight, length, or value. Accounting follows the basic concept that the value of a dollar remains constant while other things may change in value in relation to a dollar. Accountants recognize that in times of inflation the reverse may be true; that is, the value of nonmoney items may remain constant while the value of a dollar changes. However, the accounting profession generally feels that although there are evident imperfections in the stability of the dollar concept, it is so much beter than any suggested alternative that it should be maintained.
In times of inflation or deflation, pressures increase fort he adjustment of historical cost to reflect changes in the price level. The American Institute of Certified Public Accountants and the American Accounting Association do not recommend departure from the cost basis of accounting. However, they suggest the use of supplementary data to show the effect of price-level changes.

 

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V.I.P

V.I.P

• 24 Arl 2009

• #5

4. Types of Accounting

The term “accounting” encompasses many different types of accounting based on the group or groups served.

Private or Industrial Accounting. Accounting activity confined to a single firm is called private or industrial accounting. A private accountant makes his skills and services available to a single employer-employee basis. Where the employer-employee basis exists, the accounting service and the accountant are termed private, even though the employer is a public corporation.

Public Accounting. Accounting service offered to the general public by a public accountant is called public accounting. An accountant is said to be public rather than private when there is a practitioner-client relationship. Public accounting usually is considered to be more professional than private accounting, and the public accounting done by a certified public accountant (CPA) in considered to be of the highest professional caliber.

Public accounting services are provided by concertified as well as certified accountants, by single practitioners, and by partnerships ranging in size from two to many hundreds of members. The firms may be local, national, or international in scope. Firms that are international in scope, howeveri also are referred to as “national.”

Governmental Accounting. Accounting for a branch or unit of government at any level, such as federal, state, or local, is called governmental accounting. The object of the government units in to provide services rather than to make profits. Governmental accounting has much in common with conventional accounting methods: both use the double-entry system of accounting; both use journals and ledgers. Because the profit motive is absent in typical government units and hence is not available as a means of measuring efficiency, other controls must be developed. Thus, special fund accounting is used in order to enhance control. Some divisons or agencies tend to adopt conventional accounting methods, especially for cost determination purposes. Just as a business entity may use the services of both private and public accountants, som ay a governmental unit.

Fiduciary Accounting. Fiduciary has been defined as a position of trust or confidence. Fiduciary accounting therefore is the keeping of records and the preparation of reports by a trustee, adminstrator, executor, or anyone in a position of trust. This may be done by authorization of, or under the jurisdiction of, a court of law. It is necessary for a fiduciary accountant to seek out and to control all property subject to the estate or trust. The laws of the particular state having jurisdiction must be followed. The courts havingof estates and trusts are referred to in various states as orphan’s court’s, probate courts, or surrogate’s courts. In fiduciary accounting, the concept of proprietorship that is common in the usual types of accounting is absent or greatly modified. The proprietary function is replaced by authority and responsibility delegated to a third party.

National Income Accounting. What is known as either national income accounting or social accounting is a special type using an economic or social concept in establishing the accounting unit rather than the usual business entity concept. It provides an estimate of the nation’s annual purchasing power. A related term is “gross national product,” which covers the total market value of all production within the nation for a given period of time, usually a calendar year. Because of an increasing interest on the part of the United States government in the welfare of its citizens, the Department of Commerce has been preparing reports on national production since 1932.

Integrated data processing (IDP). IDP is a broad term cutting across many types of accounting business and economicactivities. It has come into prominence because of the widespread use of electronic computers that collect, analyze, and disseminate great masses of information in an amazingly short time. Although electronic computers are used by scientists, engineers, economists, and others, as well as by Accountants, a discussion of accounting requires some mention of electronic computers. The term “electronic data processing” (EDP) refers to the act of processing data by electronic computers. Thus EDP is similar to, althoungh not identical with, IDP. Most of the integration of large amounts of data is now being done electronically.

 

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V.I.P

• 24 Arl 2009

• #6

5. Areas of Accounting

Financial or General Accounting. Financial or general accounting, which sometimes is called administrative accounting, is the accounting for assets, liabilities, and qwnership interest, as well as for revenues and expenses. One end toward which financial accounting is directed is the preparation of financial statements—the balance sheet, the income statement, perhaps a statement of retained earnings, and, more recently, a funds statement or a cash flow statement. These are prepared in general terms suitable for presentation to owners (stockholders), creditors, and the general public. They are also of interest to management, needs more detailed and more frequent information that can only be obtained from special reports. Some special reports may be prepared by the general Accountants; others may be prepared by Accountants in specialized areas such as cost or taxes.

Cost Accounting. Cost accounting deals with the recording, classifying, summarizing, allocating, analyzing, and reporting of costs in a meaningful manner. The systems and procedures ofcost accounting must be coordinated closely with the financial accounting system and procedures. In many ways cost accounting is an extension or refinement of financial accounting. Matters dealt with in general terms in financial accounting are analyzed in detail in cost accounting so that cost determination, identification, and control can be improved. Some cost systems are not “tied in” with the financial accounting system; However, to be most effective they should be so handled.

It it sometimes said that an effective financial accounting system is a prerequisite to a good cost system. However, there is some interdependence between these systems in that financial accounting often relies on cost accounting for certain important data. The total amount of costs must be the same whether costs are reported as financial accounting data or as cost accounting data. Usually the detailed and analytical information presented by the cost accounting departmentis given only in summary form by the financial accounting department. Financial accounting deals with totals . cost accounting analyzes costs by nature of the compenents, such as direct material, direct labor, and overhead, or on the basis of cost accomulation by territory, salesman, nature of sale, branch, department, cost center, or unit.

In contrast to financial accounting, which isdesigned primarily to meet the needs of groups outside the particular firm, cost accounting is designed primarily to meet the needs of groups inside the firm—that is, management. The primary functions of cost accounting are to provide bases for inventory valuations, budgets, and special cost investigations, and cost analysis, cost comparisons, cost planning, and cost control.

Managerial Accounting. Sometimes referred to as management accounting, managerial accounting is a term used to emcompass that broad functional aspect of accounting designed to aid management in making wise decisions. Managerial accounting cuts across such areas as cost accounting, budgeting, internal auditing, and financial accounting to provide the various levels of management with pertinent data. An important function of management accounting is to provide frequent, repetitive reports dealing with performance and efficiency. Such reports are often expressed in quantities as well as in dollars. Managerial accounting is a broader concept than cost accounting. It not only reports costs but also uses them----as well as data from various economic and statistical sources—to assist management in planning possible alternate courses of action.

Auditing. Auditing deals with the independent examination of original business documents to establish their authenticity and accuracy, as well as the independent review of accounting systems and procedures required to pass judgment on the fairness of the records or satatements.

When an audit is conducted by a Professional public accountant—a third party—it is said to be an external audit. Such an audit is made primarily for the benefit of stockholders, creditors, and the general public. When an audit is conducted by employees of the firm, it is said to be an internal audit. To be of value, such an audit must be conducted as an independent staff function. Internal audits are done primarily to assist management.

Both the external and internal auditors are interested in the accuarcy of documents. The external auditor primarily is interested in operating procedures only to the extent necessary to be assured of the fairness of the statement on which an opinion is to be issued. However, the internal auditor is interested in determining how closely company polices have been followed. The internal should be alert to detect weaknesses in the system and should suggest possible improvements when he discovers such weaknesses.

Historically, auditing was the main function of public accountants, and it stil is. But in recent times other areas—such as systems work, tax work, and most recently management services—are claiming greater portions of the public accountant’s time and efforts.

Systems. The design and installation of systems was a seperate area of accounting at one time. Now it is a part of management services in many large firms. Systems work involves the designing and installation of accounting forms, including journals and ledgers and a chart of accounts, as well as methods of internal check and control. An indication of the type, form, and frequency of reports is also a part o the complete system design.

Taxes. Taxes are compulsory assessments levied by the government against the income orwealth, real or personal, of a person or business for the benefits. Taxes take many different forms, but by far the most important and complex is the tax on income. It is in this area that the tax accountant is most important.

An income tax is self-assessed—that is, the taxpayer (or someone on his behalf) establishes the tax base, applies the proper rate or rates, and determines the amount of tax. Income determination is an accounting problem, an deven though the calculation of “ accounting” income and “taxable” income and maket he necessary adjustments to this conventional income figure in arriving at the “taxable” income.

Budgeting. Budgeting involves a plan of operations. For general purposes, a brief but useful definition is that a budget is a plan of action, a “blueprint.” For accounting purposes, a budget is a formalized writetten plan setting forth, in financial terms, the projected activities of the firm for a definite period of time. Historically, a budget was a document prepared in financial terms for a governmental unit or agency in which anticipated revenues were matched against anticipated expenditures of a given fiscal period.

The term “budget” may refer to the complete or over-all plan fort he entity, in effect a master budget, or it may refer to subsidiary or partial budgets such as for sales or for materials. In the final analysis the various subsidiary budgets and the master budget may be expressed in common terms—money. However, for some purposes, the budgets also may be expressed in other terms. For example, an operating foreman is more concerned about the quantity of material consumed and the number of hours of labor used than in the costs incurred, because he is responsible for quantities and time used rather than prices and rates paid. The foreman would like a budget prepared in such a way as to show budgeted quantities of material and time. Budgeting involves three functions: planning, coordinating, and controlling. To obtain the greatest benefit, all three must be used. By definition, a plan need not be in writing; however, fort he sake of clarity and analysis, as well as permanence, it is essential to reduce the budget to written form.

Management Services. The management services area, also referred to by such terms as administrative services and specialized services, is probably the fastest growing among the many activities carried on by public accountants. Most large accounting firms now have a separate department specializing in managerial activities, just as they have an audit department and a tax department.

Although public accounting was well established in the United States at a much earlier date, it was not until after World War I that public accountants were encouraged to offer management consulting services. It is a logical development, however, for no other outsider would be as intimately acquainted with a firm’s problems as its accountants. After World War II the management services departments developed at a rapid rate. This was due in large measure to greater pressures on business because of the increased size and complexity of the business operation, the “profit squeeze” and, especially, the advent of the electronic computer.

The management services department of a large public accounting firm should have on its staff many different kinds of specialists, such as industrial engineers, electrical engineers, industrial psychologists, and mathematicians. In many cases these men are not certified public accountants.

An important and glamorous activity of such a department is operations research (“OR”), or management science. This is a generic term and as such involves the operations of the firm as a whole. OR involves the determination of the best possible uses of labor, material, and plant. Usually OR programsa re conducted by the use of models, especially mathematical models. Linear programming may also be used. Many complex mathematical problems can be solved efficiently only by use of electronic computers. Thus the need arises for programmers, mathematicians, and engineers.

 

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ZeyNoO

V.I.P

V.I.P

• 24 Arl 2009

• #7

6. Accounting Terminology

The professions of medicine and law have developed professional vocabularies by creating special terms with special meanings. This has not been the case with accounting. Accounting has taken general terms and assigned to them special or restricted meanings. This has caused considerable confusion for nonaccountants in the reading of accounting reports. A few of the terms which most frequently cause trouble are discussed in this section.

Reserve. In a general nonaccountants definition, a reserve is a supply held for future use, or something set apart for a special purpose. In accounting the tern has been used in several different ways: to indicate a deduction from an asset (a contra asset account) ; a liability, the exact amount of which is undetermined; or an earmarked portion of retained earnings. Sometimes it even indicates a separate group of accounts on the balance sheet. In an effort to reduce confusion, the AICPA recommends that finished googs, and supplies, in a manufacturing firm; and merchandise, in a sales organization.

Cost vs. Expense. These terms often are used interchangeably, sometimes because the differences are not recognized and sometimes through carelessness o custom.
Cost may be defined, for general purposes, as the amount paid or to be paid for anything, an outlay. For accounting purposes, cost and its measurement must be delimited more precisely. Cost is the “forgoing,” the sacrifice, or the giving of one thing for something else. It is the Exchange of cash or other assets or services or capital stock, or the incurrence of a liability in Exchange for an asset, a service, or the reduction of a liabilityi each being measured by a market value in monetary terms.

Expense can be defined most accurately and briefly as an expired cost. However, the value of goods or merchandise sold is referred to universally as a “cost” rather than an “expense.” Striy speaking, a cost was incurred when the goods were acquired, and it became an expense when they were sold. It is common also to speak of “matching revenue and costs”; technically, it would be beter to refer to “matching revenue and expenses.” The amount paid or agreed to be paid for a fixed asset represents its cost. The amount of depreciation charged off period by period represents an expense.

Expenditure. An expenditure is the disbursement of cash, the transfer of other property, the incurring of a liability, or the issuing of capital stock to acquire other goods or service sor to setle a loss.
An expenditure occurs when goods are bought; an expense is incurred when the goods are consumed or sold.

 

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V.I.P

V.I.P

• 24 Arl 2009

• #8

7. Development of Accounting

Accounting is often referred to as one of the oldest professions; equally often it is referred to as one of the newest and most rapidly growing professions. This difference stems largely from the fact that there are broad and narrow definitions and concepts of accounting
When accounting is considered in broad general terms as the recording and communication of financial or economic data, it is indeed as old as civilization. When accounting is considered in a truly professional sense, as a highly developed and systematized method of collecting, interpreting and controlling economic data by members of a recognized profession, then it is very new.

 

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V.I.P

V.I.P

• 24 Arl 2009

• #9

TÜRKÇESİ
MUHASEBE VE DEFTER TUTMA​

Muhasebe, ekonomik bilgileri analiz etme ve yorumlama işidir. Bilerek yada bilmeyerek, her meslek ve her birey muhasebeyi bazı şekillerde kullanır. Her ikisi de finansal bilgileri, Örnek; banka hesabı gelecek ayın ihtiyaçlarını karşılamak için oldukça yeterli mi değil mi değerlendirmeli ve yöntem sonuçlarını bildirmelilerdir. Ticarette muhasebe bütün aktivitelere yayılır ve vazgeçilmez bir idari araç olarak hizmet sunar.
Muhasebe genellikle bir bilim dalından daha çok bir iş olarak kabul edilir. Fakat birçok bilimsel metotların muhasebede kullanıldığı ve kullanılması gerektiği kabul edilir. Bunun tersine, defter tutma, yapılandırılmış bir plana göre finansal bilgilerin kaydı, sınıflandırılması ve özetlenmesiyle sınırlandırılmıştır.
Muhasebe, defter tutmadan daha geniş bir alan kaplar, fakat ikisini birbirinden ayıran kesin bir çizgi yoktur. ikisi de kaydetme, sınıflama ve özetleme işlemlerini kapsar. Fakat, muhasebe aynı zamanda bilginin analizini ve yorumunu da içerir. Defter tutma finansal açıya sahip işlemlerle ilgili olmakla sınırlandırılır. Yaygın bir tanım altında muhasebe, yakın bir finansal açıya sahip olmayan işlemlerde de yer almaya başlayabilir.

- Muhasebenin Tanımı: Çoğu yönetici, büyük olasılıkla ve yaygın olarak, Muhasebecilerin Amerikan Kurumu (AKPA) tarafından, 1941 de kesin ve açık olarak belirtilen muhasebenin tanımını kullandılar. Muhasebe Terminoloji Bülteni No 1 de yayımlanmış, diyor ki; Muhasebe parasal açıdan finansal yapının en azından bir kısmındaki işlemler ve durumlar ve bunların sonuçlarını yorumlanması ve önemli manada kaydetme, sınıflama ve özetleme işidir.
Çünkü, muhasebenin alanının içeriği 1940’lardan beri genişledi, diğer bir ifadeyle yayılmaya başladı: Muhasebe, ekonomik bilgilerin saptanması, analizi, yorumu ve bildirilmesidir.
Mekanik olarak, muhasebe kaydetme metotları sistemler ve prosedürler, iç kontrol ve rapor verme gibi test metotlarının gelişimini içerir.

- Defter Tutmanın Tanımı: Defter tutma, sistematik ve uygun biçimde, bir finansal yapının, ticari işlemlerini kaydetme metodu yada işidir. Defter tutmanın amacı, yalnızca bir işlemin parasal açıdan içerdiği miktarın tam zamanında kaydı değil, aynı zamanda verilen zamandaki finansal pozisyonu ve belirli zamandaki kar-zarar oranının saptanabilmesi gibi durumlarda firmanın bütün finansal işlemlerini kaydetmektir.
Muhasebe ve defter tutma arasındaki fark tamamen farklı olarak değil, bazı üstünlükleriyle beraber bir derece farklı oldukları düşünülebilir. Mesela, hem muhasebe hem de defter tutma uygun ve sistematik bir durumda işlemleri kaydedebilir ve ikisi de basit muhasebe sistemlerini ayarlayabilir. Fakat, genellikle bir muhasebe sisteminin kuruluşu bir muhasebe olduğu kabul edilir ve bu kurulmuş olan sisteme göre işlemlerin kaydı defter tutma işidir. Bu, profesyonel bilgi ve teoriyi kullanan muhasebecinin işlerin nasıl kaydedilmesine karar vermesini ve defter tutucunun muhasebecinin talimatlarını takip etmesini ve mekanik olarak rutin işlemleri kaydetmesini önerir. Aşağıdaki farklılıkların sık sık altı çizilir:
1)Muhasebeci nasıl ve ne yapılması gerektiğine karar verir, defter tutan da onu yapar ve
2)Defter tutmanın bıraktığı yerde muhasebe devreye girer.
Toplum muhasebe mesleğinin defter tutmadan daha yüksek statüde olduğunu doğrular. Bu sebeple, defter tutma işlemlerini yapan çoğu insan muhasebeci adı altında kabul edilir.

- Modern Muhasebe Kavramı: Muhasebe fizik bilimleriyle aynı seviyede olan bir bilim dalı değil, bir iştir. Muhasebe insanoğlu tarafından getirilmiş ticari işlemlerle ilgilidir. Bütün insanlar verilen uyarıcıya aynı şekilde tepki vermediği için, muhasebe kanunları fizik yada kimyanın kanunlarında olabildiği gibi aynı kat-i dereceyle kurulamaz. Bilimsel metotlar, ekonomik bilgileri analiz etmede ve değerlendirme de kesinlikle kullanılabilen matematik ve istatistiklerde genişti. Bu yüzden, iş başvurulacak alternatif metotlar ve prosedürlere karar verme de ve etkili yorum ve gerçeklerin sunumunda önemlidir.
Muhasebe sık sık idarenin bir aracı olarak ifade edilir. Bir araç kullanıcının sağduyusunda görmezden gelinebilir, fakat muhasebe işlemleri bütün ticari aktivitelerde hakim olmak için görmezden gelinemez. Bu yüzden idare için muhasebeyi daha iyi kararlar vermede yardımcı olacak ticari bir kontrol aracı olarak düşünmek daha iyidir.

 

Z

ZeyNoO

V.I.P

V.I.P

• 24 Arl 2009

• #10

1. Kontrol Aracı Olarak Muhasebe

Bir durumun kontrolünü sağlamanın bir ön koşulu anlamadır. Bu bakımdan, muhasebe bir kontrol aracı olarak önemlidir. Muhasebe ilgili ekonomik bilginin uygun kaydı, özeti, analizi ve yorumuyla getirilen anlama içinden akıllı kararlar almak için bir temel sağlar.
Muhasebenin öncelikli amacı topluma hizmet etmektir. Muhasebe bunu ekonomik bilgileri sıralayarak ve değerlendirerek ve uygun gruplara sonuçları bildirerek tamamlar. Toplum tarafından 2 temel soru sorulur:
1) Üzerinde düşünülen bir firma nedir?
2) Belli bir periyot içinde firmanın kazandığı yada kaybettiği ne kadardır? Bu sorular bütçeler ve gelir durumları gibi feneral-amaçlı durumların hazırlanmasıyla cevaplanabilir. Fakat, çeşitli gruplar ek olarak yada daha detaylı bilgi talep ederler yada özellikle hazırlanmış bilgi isterler. Bu şekildeki bilgiler envanter analizleri ve kabul edilebilir analizler gibi özel amaçlı çalışmalardan, yada belki sadece muhasebeci tarafından yapılmış olan özel çalışmalardan sonra sağlanabilir.
Muhasebenin bu bakış açısından, toplum 3 ana gruba ayrılabilir: İdare, Halk ve Hükümet (İdari)

- İdare: İdare, firmanın aktivitelerini yönetimin sorumluluğuyla görevlendirilmiş, bir firmadaki bütün insanlardan oluşur. İdare detaylı bilgilerin büyük çoğunluğunun kolayca elde edilmesine ve bunun yanında belirli aralıklarla hazırlanan genel amaçlı ifadelere ihtiyaç duyar.

- Halk: Ticari işler yönünden bakılırsa halk, işçilerden, alacaklılardan (ve olası alacaklılardan) ve yatırımcılardan (ve olası yatırımcılardan) oluşur. İdare tarafından gerekli görülen detaylı bilgilere halkın ihtiyacı yok. Çünkü idareye iletilen kararlar yapılmak zorunda değildir. Hangi parçaların üretilmesi yada pazarlanmasına karar vermedikleri için, hangi parçalar daha karlı, hangileri daha zararlıydı, diğerleri karlı değilken niçin bazı aktiviteler karlıydı, gibi detayları bilmek zorunda değiller. Fakat işçiler onların ücretlerinin adaletliliğini yargılayabilmeleri yada mantıklı bir şekilde yeni ücretlendirmeleri görüşebilmeleri amacıyla firmanın karı üzerinde muhasebe bilgisine sahip olmalılar. Genel amaçlı durumlar bu amaç için yeterli bilgi sağlayacaktır.
Alacaklılar ve olası alacaklılar, avansların yada ödünç paraların güvenliğinde ve beklenen ödeneklerdeki dakiklikle ilgilidirler. Bu, muhasebe bilgilerine başvurularak tespit edilebilir.
Ticari firmalar, idari bölümler ve acenteler üzerinde kontrolü sağlamak için onlar hakkında detaylı bilgiye ihtiyaç vardır. İnternal Revenue (Devlet iç gelir?) servisi, ABC eyaletler arası Commerce Commission (Ticari Komisyon) yada The Securities (Güvenlikler) ve Exchange Commission (Borsa Komisyonu) tarafından gerekli görülen özel raporlardaki gibi kanun yada gelenek tarafından belirlenmiş bir formda bu bilgi sık sık sağlanmalıdır.
Bir firma eğer kayıtların iki nüshasını tutarsa o zaman da kuşkuya sebep olur. Genelde kabul gören muhasebe prensiplerine ve aynı zamanda idari acenteler tarafından istenildiği durumda bilgi sağlanabilmesine göre, onun karları ve finansal pozisyonlarının kurulabilmesi amacıyla kayıtların 2 nüshasına sahip olmak bir firma için bugün oldukça yaygın ve uygundur. Mesela, federal gelir vergisi için vergiye tabi gelir kurmak da pratik kurallar ve sermaye yüzünden muhasebe geliri kurmak için bunlar tatmin edici şekilde çeşitlenir.