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Accounting convention

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ACCOUNTING CONVENTION see CONVENTION.


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Tài chính - kế toán,

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  • Accounting cycle

    , accounting cycle is the sequence of steps in preparing the financial statements for a given period. it refers to the fact that because financial reports...

  • Accounting data

    , accounting data is all the information and data contained in journals, ledgers and other records that support financial statements, e.g. spreadsheets....

  • Accounting diversity

    , accounting diversity is the recognition that many diverse national and international accounting standards exist in the world.

  • Accounting entity

    , accounting entity is an organization, institution or being that has its own existence for legal or tax purposes. an accounting entity is often an organization...

  • Accounting entity assumption

    , accounting entity assumption states that a business is a separate legal entity from the owner. in the accounts the business' monetary transactions are...

  • Accounting equation

    , accounting equation is a mathematical expression used to describe the relationship between the assets, liabilities and owners equity of the business...

  • Accounting estimate

    , accounting estimate is an approximation of a financial statement element. estimates are included in historical financial statements because some amounts...

  • Accounting event

    , accounting event is when the assets and liabilities of a business increase/decrease or when there are changes in owners equity.

  • Accounting income

    , accounting income is the income derived through historical accrual based accounting. income = the change in net assets occurring during the period excluding...

  • Accounting measurement

    , accounting measurement and disclosure is the concepts of measurement and information disclosure required for decision making.

  • Accounting package/software

    , accounting package/software, usually, is a commercially available software program or suite that, with little customization, will satisfy the accounting...

  • Accounting period

    , accounting period is the time period for which accounts are prepared, usually one year.

  • Accounting principles

    , accounting principles see generally accepted accounting principles.

  • Accounting principles board (apb) opinions

    , accounting principles board (apb) opinions were published by the accounting principles board (apb). the apb was created by american institute of certified...

  • Accounting ratio

    , accounting ratio is the result of dividing one financial statement item by another. ratios help analysts interpret financial statements by focusing on...

  • Accounting records

    , accounting records are the records of initial accounting entries and supporting records, such as checks and records of electronic fund transfers; invoices;...

  • Accounting standards board (asb)

    , accounting standards board (asb) makes, improves, amends and withdraws accounting standards. many of asbs specialize in the various fields or sectors...

  • Accounting system

    , accounting system is the set of manual and computerized procedures and controls that provide for identifying relevant transactions or events; preparing...

  • Accounting theory

    , accounting theory tries to describe the role of accounting and is composed of four types of accounting theory: classical inductive theories, income theories,...

  • Accounting timing difference

    , accounting timing difference is the effect that a defered accounting event would have on the financials if taken into consideration e.g., the release...
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