МІНІСТЕРСТВО ОСВІТИ ТА НАУКИ, МОЛОДІ ТА СПОРТУ УКРАЇНИ ХАРКІВСЬКИЙ НАЦІОНАЛЬНИЙ ЕКОНОМІЧНИЙ УНІВЕРСИТЕТ

Кафедра іноземних мов

“ Цілі та принципи бухгалтерського обліку ”

ВИКОНАЛА:

ПЕРЕВІРИЛА:

Харків 2012
MINISTRY OF EDUCATION AND SCIENCE, YOUNG PEOPLE AND SPORT OF UKRAINE
KHARKIV NATIONAL UNIVERSITY OF ECONOMICS

Department of Foreign Languages

“Purpose and Principles of Accounting”

“Accounting and audit” Faculty (2-2) Supervisor:

Kharkiv 2012 Accountancy

Accountancy is the process of communicating financial information about a business entity to users such as shareholders and managers. The communication is generally in the form of financial statements that show in money terms the economic resources under the control of management; the art lies in selecting the information that is relevant to the user and is reliable. Accountancy is a branch of mathematical science that is useful in discovering the causes of success and failure in business. The principles of accountancy are applied to business