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financial activities of business organizations for purpose of taxationand regulation.Employees and their union representatives are alsovitally interested in the stability and profitability of the organizationsthat hire them.Accounting infortion is also needed and used byfinancial ysts,trade associations,stock exchanges,and educa-tional institutions.Infortion required by all these groups andindividuals will vary according to their needs,but usually they areinterested in the financial position and the operating results of abusiness.The gathering and presentation of this infortion forextel financial reporting is known as financial accounting.However,the individuals most dependent upon and mostinvolved with end products of accounting are those who are chargedwith the responsibility for directing the operations of enterprises.They are often referred to collectively as "the nagement",whoneed various types of accounting infortion in the conduct of day-to-day operations of the business and in evaluating current operationsand in planning the future operations.The use of accountinginfortion through ysis and in combination with infortionfrom other areas for business decisions and intel nagementpurpose is referred to as nagerial accounting or nagementaccounting.The field of accounting is divided into three broad divisions:public,private and governmental.A certified public accountant,orCPA,as the term is usually abbreviated,must pass a series ofexaminations,after which he or she receives a certificate.In theUnited States,the certification examinations are prepared andadministered by the American Institute of Certified Publicjurisdictions set additional qualifications for residence,experience,and so on.The British equivalent of a CPA is called a charteredaccountant.Public accounting consists largely of auditing and tax services.An audit is a review of the financial records of an organization.It isusually performed at fixed intervals of time-perhaps quarterly,semiannually,or annually.And as the tax laws have grownincreasingly complex,not only corporations but also individuals havehad to utilize the services of accountants in preparing their tax formsand calculating their tax liability.Business enterprises,governmentagencies,and nonprofit organizations all employ public accountantseither regularly or on a part time basis.Private accountants,also called executive or administrativeaccountants,handle the financial records of a business.They work ona salary basis.Those who work for nufacturing concerns aresometimes called industrial accountants.Some large corporationsemploy hundreds of employees in their accounting offices.All branches of government employ accountants.In the UnitedStates,this includes federal,state,and local governments.In addition,other countries have accountants on their staffs.All of theseaccountants,like those in private industry,are salaried rather thanpaid a fee.As in ny other areas of hun activity during the twentiethcentury,a number of specialized fields in accounting have evolved asa result of rapid technological advances and accelerated economicgrowth.The most important accounting fields include financialaccounting,auditing,cost accounting,nagement accounting,taxsocial accounting.
