Accounting is the study and practice of tracking, analyzing and sharing countable information, usually financial. Accounting is very old field of study, whose origins can be traced back as far as ancient Mesopotamia. Because accounting attempts to bridge the gap between qualitative and quantitative information, its development is closely intertwined with the fields of language, writing, currency, counting, and commerce.
There exist several types of accounting:
- Audit Accounting is concerned with the reviewing and fact-checking of previously-reported financial statements.
- Financial Accounting is concerned with communicating an economic entity's financial metrics to stakeholders.
- Forensic Accounting is a specialty branch of accounting which uses analytic and investigative techniques to provide evidence in a court of law.
- Management Accounting relates to the use of accounting methods to guide management decisions within a corporate entity.
- Social Accounting is a complementary discipline to financial accounting, which seeks to provide information on non-financial aspects of an entity's operations (e.g. vis-à-vis social justice, the environment, transparency, human rights, etc.)
- Wikipedia - Accounting (https://en.wikipedia.org/wiki/Accounting)
- Wikipedia - History of Accounting (https://en.wikipedia.org/wiki/History_of_accounting)