Setúbal, Portugal

Public Accounting

Contabilidade Pública

Language: Portuguese Studies in Portuguese
Subject area: economy and administration
University website: www.ips.pt
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 as synonyms.
Public
In public relations and communication science, publics are groups of individual people, and the public (a.k.a. the general public) is the totality of such groupings. This is a different concept to the sociological concept of the Öffentlichkeit or public sphere. The concept of a public has also been defined in political science, psychology, marketing, and advertising. In public relations and communication science, it is one of the more ambiguous concepts in the field. Although it has definitions in the theory of the field that have been formulated from the early 20th century onwards, it has suffered in more recent years from being blurred, as a result of conflation of the idea of a public with the notions of audience, market segment, community, constituency, and stakeholder.
Accounting
It’s simply to say that managers and investors alike must understand that accounting numbers are the beginning, not the end, of business valuation.
Warren Buffett 1982 Chairman's Letter
Accounting
There are only two things as complicated as insurance accounting and I have no idea what they are.
Andrew Tobias Chapter 2, By Popular Demand: A very Short Chapter On Insurance Accounting, p. 26.
Accounting
Accounting reveals the state of the business. It is a kind of thermometer of its condition and its health. One must consult it continually. Every employee in the enterprise, from the lowest up to the Director, must know the results for that part of the service for which he is responsible.
Henri Fayol (1908). "L’exposee des principles generaux d’administration". Unpublished paper, translated by J.D Breeze. published in: Daniel A. Wren, Arthur G. Bedeian, John D. Breeze, (2002) "The foundations of Henri Fayol’s administrative theory", Management Decision, Vol. 40 Iss: 9, p. 910.
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