Belfast, United Kingdom

Advanced Accounting

Master's
Language: EnglishStudies in English
Subject area: economy and administration
Qualification: MSc
Kind of studies: full-time studies
Master of Science (MSc)
University website: www.ulster.ac.uk
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.
Accounting
Si inaequalibus aequalia addas, omnia erunt inequalia.
If you add like to unlike you will always end up with unlike. Latin Adage, cited in Dialectic of Enlightenment, p. 4 Latin Adage, cited in Dialectic of Enlightenment, p. 4
Accounting
Over the years, Charlie [Munger, Berkshire Hathaway Vice Chairman] and I have observed many accounting-based frauds of staggering size. Few of the perpetrators have been punished; many have not even been censured. It has been far safer to steal large sums with pen than small sums with a gun.
Warren Buffett 1988 Chairman's Letter
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
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