Requirements to be included in the accounting profession is different in each country. United States In the United States, practicing accountants called Certified Public Accountant (CPA), Certified Internal Auditor (CIA) and Certified Management...

Accounting History Accounting as an art based on mathematical logic - now known as the "books in pairs" (double-entry bookkeeping) - has been understood in Italy since 1495 when Luca Pacioli (1445 to 1517), also known as the Friars (Fr) Luca dal...

Annuity is a series of acceptance or a fixed payment made periodically at a certain time period. An example is the interest received from bonds or a cash dividend of preferred stock. There are two types of annuities: 1. Ordinary annuity...