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BOOKKEEPING и ACCOUNTING

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BOOKKEEPING
Double-entry bookkeeping
Bookkeepers record the company’s daily transactions: sales, purchases, debts, expenses, and so on.
Each type of transaction is recorded in a special account – the cash account, the liabilities account, and so on.
Double-entry bookkeeping is a system that records two aspects of every transaction.
Every transaction is both a debit – a deduction – in one account and a corresponding credit – an addition – in another.
For example, if a company buys some raw materials – the substances and components used to make products – that it will pay for a month later, it debits its purchases account and credits the supplier’s account.
If the company sells an item on credit, it credits the sales account, and debits the customer’s account.
As this means the level of the company’s stock – goods ready for sale – is reduced, it debits the stock account.
There is a corresponding increase in its debtors – customers who owe money for goods or services purchased – and the debtors is credited.
Each account records debits on the left and credits on the right.
If the bookkeepers do their work correctly, the total debits always equal the total credits.
Day books and ledgers
For accounts with a large number of transactions, like purchases and sales, companies often record the transactions in day books or journals, and then put a daily or weekly summary in the main double-entry records.
In Britain, they call the main books of account nominal ledgers.
Creditors – suppliers to whom the company owes money for purchases made on credit – are recorded in a bought ledger.
They still use these names, even though these days all the information is on a computer.
Balancing the books
At the end of the accounting period, for example a year, bookkeepers prepare a trial balance which transfers the debit and the credit balances of different accounts onto one page.
As always, the total debits should equal the total credits.
The accountants can then use these balances to prepare the organization’s financial statements.


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Accounting
• Accounting involves recording and summarizing an organization’s transactions or business deals, such as purchases and sales, and reporting them in the form of financial statements.
In many countries, the accounting profession has professional organizations which operate their own training and examination systems, and make technical and ethical rules: these relate to accepted ways of doing things.
• Bookkeeping is the day-to-day recording of transactions.
• Financial accounting includes bookkeeping, and preparing financial statements for shareholders and creditors (people or organizations who have lent money to a company).
• Management accounting involves the use of accounting data by managers, for making plans and decisions.
Auditing
Auditing means examining a company’s systems of control and the accuracy of its records, looking for errors or possible fraud: where the company may have deliberately given false information.
• An internal audit is carried out by a company’s own accountants or internal auditors.
• An external audit is done by independent auditors: auditors who are not employees of the company.
The external audit examines the truth and fairness of financial statements.
It tries to prevent what is called ‘creative accounting’, which means recording transactions and values in a way that produces a false result – usually an artificially high profit.
There is always more than one way of presenting accounts.
The accounts of British companies have to give a true and fair view of their financial situ
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