What is the accounting?For many years the popular saying,accounting is accounting,scores and accounting.
Ancient China "accounting" arising out of the Western Zhou Dynasty,mainly referring to the activities of the income and expenditure records,inspection and supervision.In the Qing Dynasty scholar Jiao Xun "Mencius justice",a book on the "will" and "dollars" for the general explained:"it is sporadic in terms of the total cost-effective it will," it is necessary to carry out the accounting for the individual accounts,individual accounts should be integrated,comprehensive accounting system.
Accounting concept:
Accounting is the currency as a major units of measurement,using a series of specialized method,the economic activities of enterprises continuous,systematic,comprehensive and integrated accounting and oversight and based on this analysis of economic activity,forecast and control to improve the economy the effectiveness of a management activities.