Accounting
71Accounting methods — Cash basisCash basis accounting is a method of bookkeeping that records financial events based on cash flows and cash position. Revenue is recognized when cash is received and expense is recognized when cash is paid. In cash basis accounting,… …
72Accounting technician — An accounting technician is a professional who keeps financial accounts for all types of business. Most accounting technicians also help qualified accountants by preparing financial information. This designation is employed in many countries and… …
73Accounting equation — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
74Accounting identity — In finance and economics, an accounting identity is an equality that must be true regardless of the value of its variables, or a statement that by definition (or construction) must be true. [ Principles of Macroeconomics , Mankiw et al., pp. 211… …
75Accounting Changes And Error Correction — Requirements for the accounting for and reporting of a change in accounting principle, change in accounting estimate, change in reporting entity or the correction of a transaction. Accounting Changes and Error Correction is a pronouncement made… …
76Accounting analyst — Infobox Occupation name= PAGENAME caption= official names= PAGENAME type= profession activity sector= business competencies= management skills, sense of analysis formation= see professional requirements employment field= private corporations… …
77Accounting Standards Codification — This accountancy related article is a stub. You can help Wikipedia by expanding it.v · …
78Accounting intelligence — A specialist form of Business Intelligence, Accounting Intelligence is the general name for the set of technologies used to extract , analyse and present information from accounting and ERP applications such as J.D. Edwards, Oracle E Business… …
79Accounting Principles Board - APB — The prior authoritative body of the American Institute of Certified Public Accountants (AICPA). Formed by the American Institute of Certified Public Accountants in 1959, the Accounting Principles Board was replaced in 1973 by the Financial… …
80Accounting Standard — A principle that guides and standardizes accounting practices. The Generally Accepted Accounting Principles (GAAP) are a group of accounting standards that are widely accepted as appropriate to the field of accounting. Accounting standards are… …
