Accounting in Directing Albanian Economic Units
2011
Accounting is one of our oldest capabilities. The ancient collections of the understandable writings tracked how many shinik (measures) of grain were in the King’s depot. From the beginning of the trade, accounting made it possible. This started from 3500-3100 B.C. The clay boards indicated as well who brought the grain and how much the King received. Accounting, with the passing of time, became an indispensable means for all those that practiced private and state economic activities. The main aim of accounting is the presentation of the economic information, by informing the interested. During the last 50 years, accounting took two main directions: (1) The first direction had to do with the “mainly presenting economic information to inform the interested”, which made the ongoing of the classical definition of accounting and it is nowadays more known as financial accounting; and (2) The second direction had to do with the “final helping in the functioning of the economic unit” and constituted the object of the accounting of directing. The raise of the size of the economic units, the appearing as “juridical person” of the economic units by their centre, the raise of the variety of the economic and productive activity, and completing the small units with leading specialists, bring the need to gather and analyze the necessary information related to cost, prices, etc., which are used in programming, controlling and decision-making and constitute the object of the accounting of directing. Accounting of directing is an important part within the wide range of accounting science. But to understand it, we have to know the general basis and the techniques of financial accounting.
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