什麼是會計學 ??

從會計學而言, 可以區分成三個組成部份, 分別為一般會計 (General Accounting), 財政會計(Financial Accounting) 和 管理會計 或稱 成本會計 (Management Accounting or Cost Accounting); 她們對管理人員, 有著重要的功能:

一般會計 (General Accounting), 可分為 Accounting and Bookkeeping。在香港這個商業社會中, 中小企業數目衆多, 一般會計 (General Accounting)的應用, 是較為多的。 所以, 要求此類文職的工作人士亦不少。

財務會計 : 財務管理員需要面對兩個基本問題. 第一, 是公司有多少的資金可以用作投資和在公司的什麼資產上; 第二, 在投資後, 投入的資金是如何升值的? 並以提高股東投入公司的資本的價值為目的。

管理會計 或稱 成本會計 : 主要包括以下三個範疇, 1.) 成本會計系統, (e.g., process costing, job costing) ; 2.) 個別管理決策, (e.g., multiple product decisions, capital investment decisions); 3.) 利用成本的數據, 計劃和評審, (e.g., budgeting, variance analysis).

以下, 是取自 "ACCOUNTING, THE BASIS FOR BUSINESS DECISIONS" 作者: W.B.MEIGS; R.F.MEIGS AND W.P.LAM 的闡釋:
Accounting is the process of recording, measuring, classifying, summarizing, communicating, and interpreting economic activity. Some people mistakenly think of accounting as a highly technical field that can be understood only by professional accountants. Actually, nearly everyone practices accounting in one form or another on an almost daily basis.
Accounting has often been called the “language of business.” People in the business world – owners, managers, bankers, stockbrokers, investors – all use accounting terms and concepts to describe the resources and the activities of every business, large and small.
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