Accounting is called the “language of business”. It is the process of recording, summarizing and analyzing financial transaction. Accounting can be categorized into financial accounting, management accounting, auditing and tax accounting. Accounts are usually maintained as per double entry bookkeeping system and such information is used by prospective users of financial statements which include investors, creditors, management, government, etc. A financial statement consists of Balance Sheet, statement of profit and loss and cash flow statement and at the end of financial year; the financial statement is audited by auditors to check if it represents a true & fair picture of the state of affairs of the company. The objective to maintain accounts is to see where a business stands in terms of money, what is business’s worth, whether a company is making profit or loss, how much cash inflow and outflow has taken place, to whom company owes and who owes to the company. The one who practices accounting is called accountants. Basic accounting books can be maintained by a bookkeeper however for advanced accounting problems qualified professionals are required such as Chartered Accountant (CA), Certified Public Accountant (CPA) in the United States and Certified Management Accountant (CMA) in Canada.
Though accountancy is a technical and a bit difficult subject but at the same time, it is one of the most scoring subjects. Being a practical subject, students not only need to solve different problems but also should practice the problems daily. Also, they need to do so to maintain speed. Accounting solutions are lengthy and if students will not be regular, then they will not be able to complete their tests. Another problem that students face is that each accounting problem varies from other and thereby makes the subject of accountancy complicated for them. To solve each problem they need conceptual clearance and there accounting homework helpers comes in picture.
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