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Management: 1.

HRM: Edwin Flippo defies HRM asplanning, organizing, directing, controlling of procurement,development, compensation, integration , maintenance and separation of human resources to the end that individual, organizational and socialobjectives are achieved. 2. Performance appraisal is defined by Wayne Cascio as thesystematic description of employees job relevant, strength, weakness. 3. Management : According to Koontz, "Management is the art of getting things done through and with people in formally organized groups." According to Theo haimann, "Management is the function of getting things done through people and directing the efforts of individuals towards a common objective." 4. Organization: According to keith Davis, "Organisation may be defined as a group of individuals, large of small, that is cooperating under the direction of executive leadership in accomplishment of certain common object." 5. Planning: According to Koontz and O' Donnell, "Planning is an intellectual process, conscious determination of course of action, the basing of decision on purpose, facts and considered estimates." According to Theo Haimann, "Planning is deciding in advance what is to be done. When a manager plans, he projects a course of action for further attempting to achieve a consistent co-ordinate structure of operations aimed at the desired results. 6. According to keith Davis, "Organisation may be defined as a group of individuals, large of small, that is cooperating under the direction of executive leadership in accomplishment of certain common object."

Accountancy: 1. Accounting is defined by the American Institute of Certified Public Accountants AICPA) as "the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions, and events which are, in part at least, of financial character, and interpreting the results thereof. Michael Russell "A simple definition is the recording of financial or money transactions. Not all transactions need to be recorded. Mostly, only business transactions are recorded, personal transactions are rarely recorded by individuals

2. Book keeping: L C Cropper,: Book keeping is the science of recording transactions in money or moneys worth in such a mannerthat, at any subsequent date, their nature and effect may be clearly understood and, when required, a combined statement of their results may be prepared. Accountancy: Acording to F W Pixley, the discipline which analyses the art and principle of recording all monetary transactions 3. Ledger: According to L.C. Cropper, the book which contains a classified and permanent record of all the transactions of a business is called the Ledger 4. Bill of Exchange: According to the Negotiable Instruments Act, 1881, Bill of Exchange is an instrument in writing containing an unconditional order, signed by the maker, directing a certain person to pay a certain sum of money only to, or to the order of a certain person or to the bearer of the instrument 5. Cash Book: Andrew Munro, : cash book is used for recording the receiptsand payments of money, whether in coins, notes, cheques, postal orders, bank drafts etc." cash book is a book of original entry wherein all cash transactions, i.e., all receipts and paymets of cash are recorded as and when they take place. 6. Trial balance: Trial balance is a statement, prepared with the debit and credit balances of ledger accounts to test the arithmetical accuracy of the books J.R. Batliboi R N carter" a trail balance is a schedule or list of balance, both debit and credit, extracted from the accounts in the ledger and including ash and bank balances from the cash book"

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