Is Your Accounting Or Finance Department Measuring Up Or is it Down For the Count?

Accounting is a methodology by which a company or financial entity measures, discloses, or provides assurance about the financial information of a company that may be used to act as an aid to managers, investors, tax authorities and other decision makers to reach decisions regarding resource allocation. Financial accounting is a branch of accounting that throughout history has required processes to record, classify, summarize as well as interpret and communicate all financial information concerning the business. In other words one can think of accounting as being the "language of business" and accounting forms as the medium upon with that language is communicated.

The heart of accounting is the measurement of financial transactions that are meant to transfer the legal property rights that are performed through contractual relationships. Accounting specifically excludes non-financial transactions because of the need for conservatism as well as principles of materiality. Persons that practice accounting are known as accountants and it is necessary to have a number of different professional bodies that are formed by accountants all across the globe. There are titles given to different accounting personnel such as Chartered Certified Accountants, Chartered Accountants, and Certified Public Accountants.

The use of accountancy methods allows companies to create accurate financial reports and accounting forms that are of great help to managers, regulators, shareholders, creditors and owners. When the day-to-day business transactions are recorded in the books of the company, the method used is known as bookkeeping. The heart of the modern financial accounting system is called the double-entry bookkeeping system.

Double-entry bookkeeping systems require at least two entries for each transaction, one being a debit and, the other a corresponding credit. It is imperative that the sum of all debits exactly equals the sum of all credits and, if it does, then it is a promising sign that the entries have been properly recorded. Such a system first found use in medieval Europe, though some claim that it was practiced much earlier in Ancient Greece.

To get into the profession of accountancy, one would need to attain certain qualifications based on the country in which they intend to practice. An accountant needs to be licensed by a number of organizations, mostly at the state and country level although it is not always a legal necessity for an accountant to be a paying member of any one of the institutions and bodies that are in the business of providing such licenses.

There are different types of accountancy including cost accounting, cash-basis and accrual basis accounting, financial accountancy, fund accounting, internal and external accountancy, management accounting, project accounting, positive accounting, environmental accounting and social responsibility accounting. In addition, accounting principles, rules of conduct and actions can be described with the help of different terms like concepts, conventions, tenets, assumption, axioms and also postulates.

An oft cited criticism of accounting is that it has not changed much and there is need for affecting reforms to keep up with the changing business needs and because of the need to keep accounting relevant to changes in capital assets or production capacity. That is not to say that the basic principles will change; for these should be independent of dynamic economics. Of late, there has been deviation in accounting from economic principles that has ended up with controversial reforms being affected in order to make financial reports more pinpointing of economic realities.

Wade Anderson is a CPA and operates DigitalWorkTools.com Click to view Accounting Forms Article Source: http://EzineArticles.com/?expert=Wade_Anderson

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Fastpitch Uniforms

Fastpitch uniforms are available in many colors, styles and materials. From basic tshirt uniforms to moisture-wicking racerback jerseys, you are sure to find the perfect girls fastpitch softball uniform to meet your needs.

Basic tshirt uniforms are the least expensive option. Tshirt uniforms are generally used in city-run league situations. The local Parks and Recreation Department is not likely to want to pay for jerseys. Tshirt uniforms are basic tshirts with a logo screen-printed on the front and a number on the back.

Select fastpitch teams will usually purchase custom jerseys. Custom fastpitch jerseys come in a variety of styles. Some of these styles include:

* Racerback. Racerback fastpitch jerseys are quickly gaining popularity. They are a stylish alternative for the teen and pre-teen softball players.
* Sleeveless jersey. A basic jersey without sleeves. Sleeveless jerseys usually have a v-neck.
* Cap-sleeve jersey. Very short, almost sleeveless jerseys.
* Traditional short-sleeve, button-up jersey. Although this is a traditional design, it is harder to decorate.
* Two-button, henley-style jersey. These come with and without sleeves.

There is also a large selection of fastpitch uniform material available.

* The most basic material is a polyester/cotton blend.
* Uniforms are also available in dazzle cloth. This is a shiny polyester that is quite popular.
* This is generally polyester that has little holes in it. There are different size holes. Micro mesh has very little holes.
* Moisture-wicking uniforms are made of polyester. This is generally mesh. Moisture-wicking uniforms are becoming hugely popular.
* There is a new type of uniform out that helps to control your body's temperature.

Uniform shorts are generally available in matching materials and designs. Uniform pants are stretch polyester and come in most basic colors.

Barbara N. is an internet-based author with prior experience owning a screen printing shop. For top-quality fastpitch uniforms, visit http://www.playinlarge.com

Article Source: http://EzineArticles.com/?expert=Barbara_Neitzel

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Dog Breeds – Choosing an Australian Shepherd

When looking for which dog breed to choose for your family, there are always several issues to take into consideration. Jesse and Harley, who are brother and sister, are the first Australian shepherd dogs we’ve had in our family, and I must say, I am very impressed by this breed of dog.

When Harley was a puppy and had chewed her squeaky ball to a frazzle, I put it in the bathroom sink to temporarily get it out of sight before I could throw it away. I didn’t want any of the loosened rubber to get lodged down her throat. I heard a scrambling noise behind me and lo and behold, Harley had managed to scramble up the side of the bathroom cabinets and was joyfully standing in the sink, retrieving her ball!

Right then and there I knew, this is no ordinary breed of dog! We have no herd of sheep for them to corral, and we only have an oversized, fenced backyard for them to play and romp in, but lots of play at dog parks and long walks in the woods have been a necessity to keep these Aussies happy. Australian shepherds are fantastic dogs for agility training also. The fast-paced runs are perfect for their athleticism.

All in all, I’ve found them to be energetic, super smart, playful, good with children and one aspect that I really appreciate is that they are a breed that doesn’t roam. As far as training, they are so smart, that it doesn’t take long for them to catch on to what I am trying to help them understand. The slant I use for training is a gentle, positive approach. With repetition, they are quick to catch on.

For an example, if Jesse rolls in something nasty during our walks, or gets totally muddy playing in the small child’s boat we keep full of water in the summer, all I have to do is ask him to jump in the tub, and show him what I mean, and he knows to go straight into the house and jump into the bathtub for a quick wash. My previous dogs were a yellow lab and a German shepherd, and I’d never experienced a dog who could just jump in the tub so effortlessly as Jesse can.

In closing, what I’d like to stress to anyone considering this breed is that they need lots of exercise (not necessarily strenuous), interesting things to do, and to stay close to their family. They are happiest in continual contact with their “flock” which includes their human family. They want to make sure everyone in the family gets along, too. Harley especially will emit a low growl if she thinks play is too rough (between other dogs or people). She is an expert at breaking up dogs who are too rambunctious with each other if she feels one of them is being bullied or picked on.

All in all, I would highly recommend this breed to the right family. They would not be suitable for a small apartment, but rather need space and an active family to let their personalities and their boundless energy shine through.

© Connie Bowen Note: this article may be re-published freely as long as the following resource box is included at the end of the article and as long as you link to the URL mentioned in the resource box: Pet Portrait Artist, and Professional Illustrator Connie Bowen creates stunning pet portrait paintings on canvas from photos. Specializing in capturing the spiritual nature of dogs, cats, horses and other animals in a realistic fashion with impressionistic backgrounds as seen on Oregon Public Broadcasting’s TV show, Art Beat. Over 200 pet portraits completed and counting! Visit http://www.conniebowen.com to view exquisite samples. Article Source: http://EzineArticles.com/?expert=Connie_Bowen

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