Chapter 1

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Data Analytics

a process of analyzing to identify meaningful relations and trends; in accounting, data analytics, helps individuals make informed business decisions.

Internal Users

Persons using accounting information who are directly involved in managing the organization.

External Users

Persons using accounting information who are not directly involved in running the organization.

Data Visualization

A term used to describe the use of graphical displays to summarize and present information about a data set.

Ethics

Codes of conduct by which actions are judged as right or wrong, fair or unfair, honest or dishonest.

Accounting

Information and measurement system that identifies, records, and communicates relevant information about a company's business activities.

Recordkeeping

Part of accounting that involves recording transactions and events, either manually or electronically; also called bookkeeping.

Internal Controls or internal control system

Procedures within the business that are designed to protect cash and other assets and to keep reliable records.

Auditors

Trained individuals hired to review financial reports and information systems.

Financial Accounting

the area of accounting that focuses on reporting information to external users

Managerial Accounting

the area of accounting that serves the decision-making needs of internal users. also called management accounting.


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