Accounting system

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Accounting System

An Accounting System (pronunciation: /əˈkaʊntɪŋ ˈsɪstəm/) is a structured method used by businesses to track financial information. The system typically includes various aspects of accounting such as bookkeeping, financial reporting, and management accounting.

Etymology

The term "Accounting System" is derived from the word "account", which comes from the Old French "aconter" meaning "to account", and the Latin "computare", which means "to calculate". The term "system" comes from the Greek "systēma", meaning "a whole compounded of parts".

Components of an Accounting System

An Accounting System is composed of several key components:

  • General Ledger: This is the main bookkeeping record in an accounting system. It contains all the accounts of a business.
  • Accounts Payable: This component tracks all the money a business owes to its suppliers.
  • Payroll: This component manages all aspects of paying an organization's employees.
  • Financial Reporting: This component involves the preparation of financial statements that provide an overview of a business's financial activities.

Types of Accounting Systems

There are several types of Accounting Systems, including:

  • Manual Accounting System: This is a type of accounting system where records are maintained by hand, without the use of a computer.
  • Computerized Accounting System: This is a type of accounting system where financial information is recorded, stored, and processed using computer software.

Related Terms

External links

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