Számvetés

Számvetés, also known as accounting, is the systematic process of recording, classifying, and summarizing financial transactions and other data to provide useful information for decision-making. It is a fundamental aspect of business and organizational management, ensuring transparency, accountability, and compliance with legal and regulatory requirements.

The primary goal of számvetés is to provide a clear and accurate picture of a company's financial health. This is achieved through the preparation of financial statements, including the balance sheet, income statement, and cash flow statement. These statements are essential for stakeholders, such as investors, creditors, and regulators, to assess the financial performance and position of the organization.

Accounting involves various types of entries, such as debits and credits, which are recorded in the general ledger. These entries are then categorized into different accounts, such as assets, liabilities, equity, revenue, and expenses. The process of recording and summarizing these transactions is known as bookkeeping.

Számvetés also includes the preparation of financial reports, such as the annual financial statements, which are submitted to regulatory authorities and made available to the public. These reports provide a comprehensive overview of the company's financial activities and performance over a specific period.

In addition to financial reporting, számvetés plays a crucial role in internal control and management. It helps in monitoring and controlling the financial activities of the organization, ensuring that resources are used efficiently and effectively. It also provides valuable information for strategic planning and decision-making.

Számvetés is governed by a set of accounting standards and principles, such as Generally Accepted Accounting Principles (GAAP) in the United States and International Financial Reporting Standards (IFRS) globally. These standards ensure consistency and comparability in financial reporting, facilitating the analysis and comparison of financial information across different organizations and jurisdictions.