background preloader


The etymology of "business" stems from the idea of being busy, and implies socially valuable and rewarding work. A business can mean a particular organization or a more generalized usage refers to an entire market sector, i.e. "the music business". Basic forms of business ownership[edit] Forms of business ownership vary by jurisdiction, but several common forms exist: Classifications[edit] Management[edit] The efficient and effective operation of a business, and study of this subject, is called management. Owners may administer their businesses themselves, or employ of managers to do this for them. Restructuring state enterprises[edit] In recent decades, various states modeled some of their assets and enterprises after business enterprises. Business process management (BPM) is a holistic management approach focused on aligning all aspects of an organization with the wants and needs of clients. Organization and government regulation[edit] Commercial law[edit] Capital[edit]

Finance Areas of finance[edit] Personal finance[edit] Questions in personal finance revolve around Protection against unforeseen personal events, as well as events in the wider economyTransference of family across generations (bequests and inheritance)Effects of tax policies (tax subsidies and/or penalties) on management of personal financesEffects of credit on individual financial standingPlanning a secure financial future in an environment of economic instability Personal finance may involve paying for education, financing durable goods such as real estate and cars, buying insurance, e.g. health and property insurance, investing and saving for retirement. Personal finance may also involve paying for a loan, or debt obligations. Financial position: is concerned with understanding the personal resources available by examining net worth and household cash flow. Corporate finance[edit] Financial management overlaps with the financial function of the Accounting profession. Financial services[edit]

Gestionnaire Banque Un article de Wikipédia, l'encyclopédie libre. La Tour HSBC à Londres, siège social depuis 1993. La Tour Société Générale à La Défense. Le terme de banque renvoie soit à un secteur d'activité économique, celui traitant les opération de banque -le secteur bancaire, soit à l'un des types d'établissement actif dans ce secteur. Au sens du droit positif français, une banque est l'une des catégories légales d'établissement de crédit (article L. 511-1 du Code monétaire et financier). Ces établissements de crédit obtiennent le monopole de l'octroi des opération de banque (article L.311-1 de ce même Code monétaire et financier). Une banque est donc, à la fois, une entreprise qui : produit des services bancaires ;en fait le commerce ;fait commerce d'autres services financiers ou connexes. Elle est ainsi au cœur du commerce de l'argent et en responsabilité directe de la gestion des risques financiers. Origine du terme[modifier | modifier le code] Boîte de changeur (1655).

Comptabilité Un article de Wikipédia, l'encyclopédie libre. La comptabilité est une discipline pratique, consistant à schématiser, répertorier et enregistrer les données chiffrées permettant de refléter et de qualifier, pour un agent ou une entité, aussi bien l'ampleur de son activité économique que ses conséquences sur l'inventaire de son patrimoine. Dans le domaine commercial et administratif cette discipline est mise en œuvre par le comptable ou l'agent-comptable, éventuellement assistés d'experts comptables et de logiciels, bureaux ou agences spécialisés. Dans le domaine de l'évaluation, dans le domaine non-marchand (ex : services écosystémiques), on parle aussi de comptabilité environnementale, voire de comptabilité universelle (dont en France avec Michel Veillard)[1] [2]. Histoire[modifier | modifier le code] Les traces les plus anciennes de comptabilité datent de la haute-antiquité et notamment de la Mésopotamie ancienne (sur tablette d'argile, papyrus…). Utilité[modifier | modifier le code]

visa mastercard amex Marché boursier Size of market[edit] Stocks are partitioned in various ways. One common way is by the country where the company is domiciled. The size of the world stock market was estimated at about $36.6 trillion at the beginning of October 2008.[1] The total world derivatives market has been estimated at about $791 trillion face or nominal value,[2] 11 times the size of the entire world economy.[3] The value of the derivatives market, because it is stated in terms of notional values, cannot be directly compared to a stock or a fixed income security, which traditionally refers to an actual value. Stock exchanges[edit] Stocks are listed and traded on stock exchanges which are entities of a corporation or mutual organization specialized in the business of bringing buyers and sellers of the organizations to a listing of stocks and securities together. Trade[edit] Some exchanges are physical locations where transactions are carried out on a trading floor, by a method known as open outcry. History[edit]

Gestion Audit The general definition of an audit is a planned and documented activity performed by qualified personnel to determine by investigation, examination, or evaluation of objective evidence, the adequacy and compliance with established procedures, or applicable documents, and the effectiveness of implementation.[1] The term may refer to audits in accounting, internal controls, quality management, project management, water management, and energy conservation. Auditing is defined as a systematic and independent examination of data, statements, records, operations and performances (financial or otherwise) of an enterprise for a stated purpose. Etymology[edit] Historically, the word ‘auditing’ has been derived from Latin word “audire” which means “to hear”. Accounting[edit] Auditing is a vital part of accounting. Cost accounting is a process for verifying the cost of manufacturing or producing of any article, on the basis of accounts measuring the use of material, labor or other items of cost.