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Legislation and infection control.
Quiz by Katie Chapman
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3.1.2.3 (2) legislation and protocols in conservationOSE Theory Revision 24 - Admin, Legislation and SupportBTEC National Sport Book 1 - Investigating Business in sport and the active leisure industry - Stakeholders and their influence, relevant laws, legislation and safeguarding issues, pages 314-316Standards and LegislationInitially the recording and communicating of economic events occurred through narratives in early civilisation. As businesses grew in size there became a need to record the procedures. In 1494, Luco Pacioli, an Italian, described the double entry system of debit and credit to be recorded in journals and ledgers. The Italians were the first bankers however accounting can be traced from the Greeks and Romans in the 4th and 5th century BC who were traders. The system has remained the same. The initial stewardship role of securing cash developed into a system of accounting which involves recording, summarizing and analysing data to ensure the efficient operation of the business currently known as financial accounting. Formerly, the data only reflected receipts and payments of cash. Today the practice is to match income earned with expenses incurred. Later on cost management was identified as a tool to help managers in making business decisions. Other services now include taxation etc. In the quest for consistency in record and presentation, the profession has developed and instituted organised rule making authorities including the International Accounting Standards Board (IASB). They create generally accepted accounting principles (GAAP) and concepts. They are established principles, standards, and legislation unique to each jurisdiction. The profession now requires accreditation and certification given the complexity involved in the record and presentation of accounts and statements.Health and Safety Legislation that Applies to the Building Services Industry (2)Health and Safety Legislation that applies to the Building Services IndustryKey Employment and Environmental Legislation Overview