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Chapter: 11th Accountancy : Chapter 2 : Conceptual Framework of Accounting

Relationship among Book-keeping, Accounting and Accountancy

Book-keeping is part of Accounting.

Relationship among Book-keeping, Accounting and Accountancy

Book-keeping is part of Accounting. It is the primary stage in accounting. It is the process of recording transactions in the books of accounts. Accounting is part of Accountancy. Accounting is the process of reording, classifying, analysing and interpreting of financial data. Accountancy is the systematic knowledge of accounting process and contains the standards, principles, policies and procedures to be followed in accounting.




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11th Accountancy : Chapter 2 : Conceptual Framework of Accounting : Relationship among Book-keeping, Accounting and Accountancy |


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