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Accountancy (profession) or accounting (methodology) is the measurement, disclosure or provision of assurance about information that helps managers and other decision makers make resource allocation decisions. Financial accounting is one branch of accounting and historically has involved processes by which financial information about a business is recorded, classified, summarized, interpreted, and communicated. Auditing, a related but separate discipline, is the process whereby an independent auditor examines an organization's financial statements and accounting records in order to express an opinion—that conveys reasonable but not absolute assurance—as to the truth and fairness of the statements and the accountant's adherence to Generally Accepted Accounting Principles, in all material respects. At the heart of accounting is the measurement of financial transactions which are transfers of legal property rights made under contractual relationships. Non-financial transactions are specifically excluded due to conservatism and materiality principles.

Practitioners of accountancy are known as accountants. There are many professional bodies for accountants throughout the work. Many allow their members to use titles indicating their membership. Examples are Chartered Accountant and Certified Public Accountant.

Accountancy attempts to create accurate financial reports that are useful to managers, regulators, and other stakeholders such as shareholders, creditors, or owners. The day-to-day record-keeping involved in this process is known as bookkeeping.

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Internal Revenue Service - The IRS is the U.S. government agency responsible for tax collection and tax law enforcement. Contains downloadable forms, instructions, and agency publications. It also includes The Digital Daily, an almost-humorous online newspaper.

Accountancy.com.pk - Offers accounting resources, including industry news, articles, reference libraries, and discussion boards.
Meta Description: [ Featuring articles, news, reference library, discussion boards, events, newsletters, weekly polls. For professionals and students ]

Accounting Firm Development Center - Training in building a more manageable and profitable accounting business, programs, strategies, and techniques.

Accounting: A Virtual History - An illustrated, annotated history of the accounting profession, from the professional organization which represents the interests of chartered accountants working in the United States.

BookkeeperList.com - List of bookkeepers, accountants, helpful tools and resources for starting a bookkeeping business or solving accounting problems.
Meta Description: [ Bookkeeper List is a resource center for accounting, bookkeeping and tax information, with accountant links, listings, glossary and more. ]

EDGAR Database of Online Corporate Financial Information - Copies of forms 10-K and other filings with the U.S. Securities and Exchange Commission. Forms are posted to the site 24 hours after the filing date.

Financial Accounting Standards Board - The designated private sector organization in the U.S. that establishes financial accounting and reporting standards. FASB standards are recognized as authoritative by the U.S. Securities and Exchange Commission and the American Institute of Certified Public Accountants.

Governmental Accounting Standards Board - Working to establish and improve standards of US state and local governmental accounting and financial reporting that will result in useful information for users of financial reports.

SmartPros - Resource-based accounting site with articles, industry news, student study guides, and a directory of firms, associations, and journals.
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U.S. Government Accountability Office - Investigative arm of Congress charged with examining matters relating to the receipt and payment of public funds.

U.S. Securities and Exchange Commission - The SEC is the agency responsible for administering federal securities laws in the U.S.
Meta Description: [ U.S. Securities and Exchange Commission: official Federal Agency website, including news, legal and other releases and reports, investor education material, and the EDGAR database of corporate disclosure reports ]

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