Accounting; It is an information system that produces information explaining the formation of an organization's resources, the way these resources are used, the increase or decrease in these resources as a result of the operations of the organization , and the financial status of the organization and transmits them to the relevant persons and organizations . If we need to make an additional definition to this definition, accounting; It is a science that records financial transactions and events in a manner expressed in money, classifies, summarizes, reports and analyzes and interprets these reports .
Accounting science profits for businesses alongside profit objective of non- businesses to also mention the subject. In our globalizing world, the profit of the company for the community next to the front of the benefits of the plan is the business of the number increased and the world of their economies rapidly grow, accounting and financial importance of the table steadily increased.
Functions of accounting, in other words, functions of accounting; recording, classifying, summarizing and reporting and interpretation. The descriptions of these functions / functions are as
- It is the recording of information about transactions and events of a financial nature . In accounting, information must be recorded in a way to be expressed in money. This record journal the book expressed recordings made is.
-Sınıflandır Compiled and recorded by the time this information as a means of transport for the strong classification is required. The recorded information classification accounting by separate separate cluster mean income and that the larger the registry to process the meaning of the data.