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A comptroller is a management-level position responsible for supervising the quality of accounting and financial reporting of an organization. The term can vary in spelling and pronunciation depending on the context, and has different meanings in different countries and sectors.
Management accounting is the use of accounting information in decision-making and management by managers within an organization. It differs from financial accounting in scope, focus, and methodology, and involves various practices and methodologies such as cost accounting, performance evaluation, and risk management.
Accounting is the process of recording and reporting economic information of businesses and organizations. Learn about the origin, development and types of accounting, such as financial, management, auditing and tax accounting.
Learn about the different levels of accounting roles in the United States, from bookkeepers to controllers, and their responsibilities and qualifications. Find out how to become a certified public accountant and what are the common job descriptions for each role.
Financial accounting is the branch of accounting that reports financial transactions of a business to various stakeholders. It involves the preparation of financial statements that comply with accounting standards and principles, and have relevance, faithfulness, verifiability, comparability, understandability and timeliness.
Internal control is a key element of the Foreign Corrupt Practices Act (FCPA) of 1977 and the Sarbanes–Oxley Act of 2002, which required improvements in internal control in United States public corporations. Internal controls within business entities are also referred to as operational controls. The main controls in place are sometimes ...
An overview of accounting concepts, fields, history, methods, standards, and records. Learn about the nature, types, and key aspects of accounting, as well as the financial statements and auditing.
Entity-level control is a control that helps to ensure that management directives pertaining to the entire entity are carried out. Learn about the types, regulation, evaluation and examples of entity-level controls in accounting and auditing.