Perhaps you mean financial accounting? )))

Introduction to financial accounting

Financial accounting is a specialized branch of accounting that tracks a company’s financial transactions. According to standardized guidelines, the transactions are recorded, summarized and presented in a financial report or financial statement such as a profit and loss statement or balance sheet.
Companies publish financial statements according to a routine plan. The statements are considered external because they are disclosed to individuals outside the company, with the principal beneficiaries being owners / shareholders and certain lenders. When a company’s shares are traded on the stock exchange, financial reports (and other financial reports) typically become widespread and information is likely to reach secondary beneficiaries such as competitors, customers, υπαλλήλους, work organizations, and investment analysts.

It is important to note that the purpose of financial accounting is not to report the value of a business. Μάλλον, it should provide enough information for others to evaluate the value of a business for itself.

Because external statements are used by a variety of people in different ways, common rules apply to financial accounting, known as accounting standards and generally accepted accounting principles (GAAP). In the US, the Financial Accounting Standards Board (FASB) is the organization that develops the accounting standards and principles. Companies whose shares are publicly traded must also comply with the reporting requirements of the US Securities and Exchange Commission (SEC).

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