{"id":47363,"date":"2025-11-19T14:06:04","date_gmt":"2025-11-19T14:06:04","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate-3\/lessons\/lesson-2-internal-and-external-users-3\/"},"modified":"2025-11-19T14:06:04","modified_gmt":"2025-11-19T14:06:04","slug":"lesson-2-internal-and-external-users-3","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-module\/lessons\/lesson-2-internal-and-external-users-3\/","title":{"rendered":"Lesson 2: Internal and external Users"},"content":{"rendered":"
\n

Lesson 2 : Introduction to Financial Accounting<\/h2>\n

Accounting Definition<\/h3>\n

Accounting<\/strong> is often referred to as \u201cthe language of business.\u201d<\/em>
It is the systematic process of recording, classifying, and summarizing financial transactions that relate to a business entity.<\/p>\n

Accounting helps communicate the financial results and position of an organization to users who rely on this information to make decisions.<\/p>\n

Accounting Consists of Three Basic Activities:<\/h4>\n

<\/p>\n

\n
1) Identifies<\/h5>\n

Accounting identifies economic events relevant to the business that can be measured in monetary terms.<\/p>\n<\/div>\n

<\/p>\n

\n
2) Records<\/h5>\n

It records, classifies, and summarizes financial information about an organization in a structured and reliable way.<\/p>\n<\/div>\n

<\/p>\n

\n
3) Communicates<\/h5>\n

Accounting communicates financial information through reports and statements to help users make informed decisions.
These users can be either internal<\/strong> (management, employees) or external<\/strong> (investors, creditors, regulators).<\/p>\n<\/div>\n

\ud83d\udca1 In short:<\/em> Accounting identifies, records, and communicates the financial story of a business.<\/p>\n<\/div>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-47363","lesson","type-lesson","status-publish","hentry"],"yoast_head":"\nLesson 2: Internal and external Users - Certifeka-edu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-module\/lessons\/lesson-2-internal-and-external-users-3\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lesson 2: Internal and external Users - Certifeka-edu\" \/>\n<meta property=\"og:description\" content=\"Lesson 2 : Introduction to Financial Accounting Accounting Definition Accounting is often referred to as \u201cthe language of business.\u201dIt is the systematic process of recording, classifying, and summarizing financial transactions that relate to a business entity. 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