Accounting - Accountancy, Bookkeeping, Buchhaltung, Tax

Kancelaria Rachunkowości "Piotrowska" Sp. z o.o.

www.piotrowska.com.pl

Lexicon

Tax

A tax is a financial charge or other levy imposed on an individual or a legal entity by a state or a functional equivalent of a state (for example, secessionist movements or revolutionary movements). Taxes are also imposed by many subnational entities. Taxes consist of direct tax or indirect tax, and may be paid in money or as its labour equivalent (often but not always unpaid). A tax may be defined as a "pecuniary burden laid upon individuals or property to support the government […] a payment exacted by legislative authority." A tax "is not a voluntary payment or donation, but an enforced contribution, exacted pursuant to legislative authority" and is "any contribution imposed by government […] whether under the name of toll, tribute, tallage, gabel, impost, duty, custom, excise, subsidy, aid, supply, or other name."

Finanzbuchhaltung

Die Finanzbuchhaltung (FiBu) ist ein Teilbereich des betrieblichen Rechnungswesens.

Alle unternehmensbezogenen Vorgänge, die sich in Zahlenwerten ausdrücken lassen, werden hier mit den Methoden der Buchführung sachlich und zeitlich geordnet erfasst, auf Konten gebucht und dokumentiert. Am Ende einer Rechnungsperiode (Monat, Quartal, Jahr) werden die Konten abgeschlossen und eine Bilanz sowie eine Gewinn- und Verlustrechnung (GuV) erstellt, welche den Gewinn oder Verlust des Unternehmens gegenüber internen und externen Stellen nachweist. Die Finanzbuchhaltung ist für gewisse Unternehmensformen verpflichtend.

Bookkeeping

Bookkeeping (book-keeping or book keeping) is the recording of the value of assets, liabilities, income, and expenses in the daybooks, journals, and ledgers, in which debit and credit entries are chronologically posted to record changes in value. Bookkeeping is often mistaken for accounting, which is the system of recording, verifying, and reporting such information. Practitioners of accounting are called accountants.

Bookkeeping is undertaken by individuals and organizations including companies and legal persons. It refers to "keeping records of what is bought, sold, owed, and owned; what money comes in, what goes out, and what is left." Bookkeeping is parted into accounting periods, and bookkeepers' work is closely related to that of accountants.

Buchhaltung

Buchhaltung ist die Organisationseinheit eines Unternehmens, die die Buchführung erstellt. Die Begriffe Buchhaltung und Buchführung werden umgangssprachlich häufig synonym verwendet. In der Betriebswirtschaftslehre bezeichnet der Begriff Buchführung jedoch nur die Methodik oder Tätigkeit.

Teilbereiche

Je nach Größe der Organisation kann es sinnvoll sein, die Buchhaltung in Teilbereiche zu untergliedern.

Accountancy or accounting

Accountancy or accounting is the system of recording, verifying, and reporting of the value of assets, liabilities, income, and expenses in the books of account (ledger) to which debit and credit entries (recognizing transactions) are chronologically posted to record changes in value (see bookkeeping). Such financial information is primarily used by lenders, managers, investors, tax authorities and other decision makers to make resource allocation decisions between and within companies, organizations, and public agencies. Accounting has been defined by the AICPA as " The art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of financial character, and interpreting the results thereof."