Poznań, Poland

Finance and Accounting for ACCA Strategic Professional Level Exams

Language: Polish Studies in Polish

Subject area: economy and administration

Accounting

Accounting or accountancy is the measurement, processing, and communication of financial information about economic entities such as businesses and corporations. The modern field was established by the Italian mathematician Luca Pacioli in 1494. Accounting, which has been called the "language of business", measures the results of an organization's economic activities and conveys this information to a variety of users, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms.

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Finance

Finance is a field that deals with the study of investments. It includes the dynamics of assets and liabilities over time under conditions of different degrees of uncertainties and risks. Finance can also be defined as the science of money management. Market participants aim to price assets based on their risk level, fundamental value, and their expected rate of return. Finance can be broken into three sub-categories: public finance, corporate finance and personal finance.

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Level

Level or levels or may refer to:

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Professional

A professional is a member of a profession or any person who earns their living from a specified professional activity. The term also describes the standards of education and training that prepare members of the profession with the particular knowledge and skills necessary to perform their specific role within that profession. In addition, most professionals are subject to strict codes of conduct, enshrining rigorous ethical and moral obligations. Professional standards of practice and ethics for a particular field are typically agreed upon and maintained through widely recognized professional associations, such as the IEEE. Some definitions of "professional" limit this term to those professions that serve some important aspect of public interest and the general good of society.

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Professional

Some persons are led to believe that ... the whole idea of their lives is that they ought either to increase their money without limit, or at any rate not to lose it. The origin of this disposition in men is that they are intent upon living only, and not upon living well; and, as their desires are unlimited they also desire that the means of gratifying them should be without limit. ... If they are not able to supply their pleasures by the art of getting wealth, they try other arts, using in turn every faculty in a manner contrary to nature. The quality of courage, for example, is not intended to make wealth, but to inspire confidence; neither is this the aim of the general's or of the physician's art; but the one aims at victory and the other at health. Nevertheless, some men turn every quality or art into a means of getting wealth; this they conceive to be the end, and to the promotion of the end they think all things must contribute.

Aristotle, Politics, 1.9

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Professional

Towards this fine honor of a trade converged all the finest, all the most noble sentiments—dignity, pride. Never ask anything of anyone, they used to say. … In those days a workman did not know what it was to solicit. It is the bourgeoisie who, turning the workmen into bourgeois, have taught them to solicit.

Charles Péguy, Basic Verities, A. & J. Green, trans. (New York: 1943), p. 83

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Finance

The world of finance is a mysterious world in which, incredible as the fact may appear, evaporation precedes liquidation.

Joseph Conrad, Victory: An Island Tale, part I, chap. 1 (1915)

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