Structure of Accounting Theory |
Contents
ORIENTATION | 1 |
CENTER OF GRAVITY | 18 |
SYSTEM FOR CLASSIFICATION | 36 |
Copyright | |
10 other sections not shown
Common terms and phrases
accounting action accounting data accounting ideas accounting principles accounting system accounting theory accrual accounting activities adjustment adjustment entries appraisal aspects assets auditing auditor balance sheet basis business enterprise calculation capital cash Certified Public Accountant chapter characteristics classification clues compressed concept conventions cost accounting debits and credits debts depreciation direct double entry double-entry bookkeeping economic effect elements entered enterprise transactions evidence expense express external auditor figures financial statements fiscal periods given enterprise historical cost important income statement indicated interest interrelation inventory invested cost judgment ledger accounts liabilities major premise means ments methods nature of accounting net income nominal accounts objective operating parties pattern phrase practice present price levels prior procedures produce professional profit and loss public accountants purpose reason reclassification records relevant rules significant standards statistical stewardship suitable techniques tion transaction analysis understanding verbs word