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Accounting & Taxation

Overview

Dear members of the KU community, welcome to the LibGuide for Accounting and Taxation related resources. 

This guide has been created with the aim to gather together resources from the Library's collection, as well as external ones.  We hope that here you will find useful information for your research.

Don't forget to contact us for more detailed information or tailor-made assistance to your information needs.

Definition

 

...The process of identifying, measuring, recording, and communicating economic transactions. Measurement is normally made in monetary terms and the accountant will prepare records in the form of financial statements , such as a profit and loss account and balance sheet . Accounting can be subdivided into financial accounting , which is mainly concerned with the legal aspects of the subject and reporting to parties external to an organization, and management accounting , which is mainly concerned with providing information helpful to managers...

dictionary of Accounting

 

 

A levy on individual or corporate bodies by central or local government in order to finance the expenditure of that government and also as a means of implementing its fiscal policy.

A dictionary of Accounting