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Accounting Manager
Many accountants in the United States are not certified, particularly those who work in corporate America. Depending on their level in the management functions, and their level in the corporate hierarchy they can be referred to as bookkeepers, accountants, junior accountants, staff accountants, senior accountants, or accounting supervisors. An accountant is a generic term which can refer to any of the below classifications. Controller In a corporate environment, a controller supervises all other accounting staff and usually reports to a chief financial officer or director of finance. Accounting Manager A mid to upper-level manager and accounting professional who oversees staff accountants and/or accounting supervisors or junior accountants. They may or may not be a CPA, but are almost always required to have a bachelor's degree. Accounting supervisor An upper-level accounting professional who directly oversees one or more accounting specialists. Similar to an accounting manager, t ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Accountant
An accountant is a practitioner of accounting or accountancy. Accountants who have demonstrated competency through their professional associations' certification exams are certified to use titles such as Chartered Accountant, Chartered Certified Accountant or Certified Public Accountant, or Registered Public Accountant. Such professionals are granted certain responsibilities by statute, such as the ability to certify an organization's financial statements, and may be held liable for professional misconduct. Non-qualified accountants may be employed by a qualified accountant, or may work independently without statutory privileges and obligations. Cahan & Sun (2015) used archival study to find out that accountants’ personal characteristics may exert a very significant impact during the audit process and further influence audit fees and audit quality. Practitioners have been portrayed in popular culture by the stereotype of the humorless, introspective bean-counter. It has be ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Comptroller
A comptroller (pronounced either the same as ''controller'' or as ) is a management-level position responsible for supervising the quality of accounting and financial reporting of an organization. A financial comptroller is a senior-level executive who acts as the head of accounting, and oversees the preparation of financial reports, such as balance sheets and income statements. In most Commonwealth countries, the comptroller general, auditor general, or comptroller and auditor general is the external auditor of the budget execution of the government and of government-owned companies. Typically, the independent institution headed by the comptroller general is a member of the International Organization of Supreme Audit Institutions. In American government, the comptroller is effectively the chief financial officer of a public body. In business management, the comptroller is closer to a chief audit executive, holding a senior role in internal audit functions. Generally, ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Chief Financial Officer
The chief financial officer (CFO) is an officer of a company or organization that is assigned the primary responsibility for managing the company's finances, including financial planning, management of financial risks, record-keeping, and financial reporting. In some sectors, the CFO is also responsible for analysis of data. Some CFOs have the title CFOO for chief financial and operating officer. In the majority of countries, finance directors (FD) typically report into the CFO and FD is the level before reaching CFO. The CFO typically reports to the chief executive officer (CEO) and the board of directors and may additionally have a seat on the board. The CFO supervises the finance unit and is the chief financial spokesperson for the organization. The CFO directly assists the chief operating officer (COO) on all business matters relating to budget management, cost–benefit analysis, forecasting needs, and securing of new funding. Qualification Most CFOs of large companies ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Staff Accountant
Many accountants in the United States are not certified, particularly those who work in corporate America. Depending on their level in the management functions, and their level in the corporate hierarchy they can be referred to as bookkeepers, accountants, junior accountants, staff accountants, senior accountants, or accounting supervisors. An accountant is a generic term which can refer to any of the below classifications. Controller In a corporate environment, a controller supervises all other accounting staff and usually reports to a chief financial officer or director of finance. Accounting Manager A mid to upper-level manager and accounting professional who oversees staff accountants and/or accounting supervisors or junior accountants. They may or may not be a CPA, but are almost always required to have a bachelor's degree. Accounting supervisor An upper-level accounting professional who directly oversees one or more accounting specialists. Similar to an accounting manager ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Controller (accounting)
A comptroller (pronounced either the same as ''controller'' or as ) is a management-level position responsible for supervising the quality of accounting and financial reporting of an organization. A financial comptroller is a senior-level executive who acts as the head of accounting, and oversees the preparation of financial reports, such as balance sheets and income statements. In most Commonwealth countries, the comptroller general, auditor general, or comptroller and auditor general is the external auditor of the budget execution of the government and of government-owned companies. Typically, the independent institution headed by the comptroller general is a member of the International Organization of Supreme Audit Institutions. In American government, the comptroller is effectively the chief financial officer of a public body. In business management, the comptroller is closer to a chief audit executive, holding a senior role in internal audit functions. Generally, the titl ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Public Accounting
An accountant is a practitioner of accounting or accountancy. Accountants who have demonstrated competency through their professional associations' certification exams are certified to use titles such as Chartered Accountant, Chartered Certified Accountant or Certified Public Accountant, or Registered Public Accountant. Such professionals are granted certain responsibilities by statute, such as the ability to certify an organization's financial statements, and may be held liable for professional misconduct. Non-qualified accountants may be employed by a qualified accountant, or may work independently without statutory privileges and obligations. Cahan & Sun (2015) used archival study to find out that accountants’ personal characteristics may exert a very significant impact during the audit process and further influence audit fees and audit quality. Practitioners have been portrayed in popular culture by the stereotype of the humorless, introspective bean-counter. It has bee ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Master's Degree
A master's degree (from Latin ) is an academic degree awarded by universities or colleges upon completion of a course of study demonstrating mastery or a high-order overview of a specific field of study or area of professional practice. A master's degree normally requires previous study at the bachelor's degree, bachelor's level, either as a separate degree or as part of an integrated course. Within the area studied, master's graduates are expected to possess advanced knowledge of a specialized body of theoretical and applied topics; high order skills in analysis, [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Bachelor Degree
A bachelor's degree (from Middle Latin ''baccalaureus'') or baccalaureate (from Modern Latin ''baccalaureatus'') is an undergraduate academic degree awarded by colleges and universities upon completion of a course of study lasting three to six years (depending on institution and academic discipline). The two most common bachelor's degrees are the Bachelor of Arts (BA) and the Bachelor of Science (BS or BSc). In some institutions and educational systems, certain bachelor's degrees can only be taken as graduate or postgraduate educations after a first degree has been completed, although more commonly the successful completion of a bachelor's degree is a prerequisite for further courses such as a master's or a doctorate. In countries with qualifications frameworks, bachelor's degrees are normally one of the major levels in the framework (sometimes two levels where non-honours and honours bachelor's degrees are considered separately). However, some qualifications titled bachelo ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Certified Public Accountant
Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English-speaking world. It is generally equivalent to the title of chartered accountant in other English-speaking countries. In the United States, the CPA is a license to provide accounting services to the public. It is awarded by each of the 50 states for practice in that state. Additionally, all states except Hawaii have passed mobility laws to allow CPAs from other states to practice in their state. State licensing requirements vary, but the minimum standard requirements include passing the Uniform Certified Public Accountant Examination, 150 semester units of college education, and one year of accounting-related experience. Continuing professional education (CPE) is also required to maintain licensure. Individuals who have been awarded the CPA but have lapsed in the fulfillment of the required CPE or who have requested conversion to inactive status are in many states permit ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Journal Entries
A journal entry is the act of keeping or making records of any transactions either economic or non-economic. Transactions are listed in an accounting journal that shows a company's debit and credit balances. The journal entry can consist of several recordings, each of which is either a debit or a credit. The total of the debits must equal the total of the credits, or the journal entry is considered unbalanced. Journal entries can record unique items or recurring items such as depreciation or bond amortization. In accounting software, journal entries are usually entered using a separate module from accounts payable, which typically has its own subledger, that indirectly affects the general ledger. As a result, journal entries directly change the account balances on the general ledger. A properly documented journal entry consists of the correct date, amount(s) that will be debited, amount that will be credited, narration of the transaction, and unique reference number (i ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
