Accountancy
Accounting principles, rules of conduct and action are described by various terms such as concepts, conventions, tenets, assumptions, axioms and postulates.
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Accounting concepts
- Entity concept
- Dual aspect concept
- Going concern concept
- Accounting period concept
- Money measurement concept
- Historical Cost concept
- Realization concept
- Accounting methods (includes a discussion on the concept of accruals)
- Understandability
- Relevance
- Reliability
- Comparability
- Accrual (also known as Matching principle)
- Unified Ledger Accounting
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Accounting conventions
- Convention of disclosure
- Convention of materiality
- Convention of consistency
- Convention of conservatism
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Tools for accounting
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Types of accountancy
The following list is intended to give some idea of the breadth and scope of the accountancy profession:
- lean accounting
- auditing
- bookkeeping
- chartered accountant
- cost accounting
- management accounting
- financial accounting
- forensic accounting
- taxation advice
- public accountancy
- internal accountancy
- external accountancy
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See also
- Accounting ethics
- Accounting software for E-accounting
- Critical accounting policy
- Financial statements and Notes to the Financial Statements
- Green eyeshade
- Standard accounting practices
- Inflation accounting
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Lists of related topics
- List of accounting topics
- List of accountancy bodies
- List of finance topics
- List of business law topics
- List of business ethics, political economy, and philosophy of business topics
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Notes and references
- ^ http://dictionary.reference.com/browse/accountancy , dictionary.com
- ^ Principles of Financial Accounting, 2005 edition -Milagros B. Hernane
- ^ Meigs, Walter B. and Robert F. Meigs. Financial Accounting, 4th ed. McGraw-Hill, 1970, p.1. ISBN 007041534-X (old edition)
- ^ Matt. 25:19
- ^ Quran 2: 282
- ^ Association of Accounting Technicians, aat.org.uk.
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External links
- Accounting Terminology Guide (New York Society of CPAs, United States)
- Wikinvestopedia Accounting Wiki Glossary — Wikinvestopedia
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