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Kết quả tìm kiếm cho “Accounting scandal” Tìm theo Từ (90) | Cụm từ | Cộng đồng hỏi đáp

Tìm theo Từ (90 Kết quả)

Managerial accounting

  • , managerial accounting is a system using financial accounting records as basic data to enable better business decisions in the areas of planning and control.

Budgetary accounting

  • , budgetary accounting, contrary to financial accounting, looks forward: it measures the cost of planned acquisitions and the use of economic resources in the future.

Accounting measurement

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

Accounting principles

  • , accounting principles see generally accepted accounting principles.

Accounting records

  • , accounting records are the records of initial accounting entries and supporting records, such as checks and records of electronic fund transfers; invoices; contracts; the general and subsidiary ledgers; journal entries and other adjustments to the financial...

Accounting system

  • , accounting system is the set of manual and computerized procedures and controls that provide for identifying relevant transactions or events; preparing accurate source documents, entering data into the accounting records accurately, processing transactions...

Accounting concepts

  • , accounting concepts are the assumptions underlying the preparation of financial statements, i.e., the basic assumptions of going concern, accruals, consistency and prudence.

General accounting

  • , general accounting involves the basic principles, concepts and accounting practice, recording, financial statement preparation, and the use of accounting information in management.

Departmental accounting

  • , departmental accounting is where departments within an entity have varying degrees of autonomy, but are not usually separated geographically from the rest of the business. they may be concerned with manufacturing or, in the case of a department store,...

Cost accounting

  • , cost accounting is a managerial accounting activity designed to help managers identify, measure, and control operating costs.

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 with an existence separate from its individual members--for example, a corporation, partnership,...

Basic accounting

  • , basic accounting normally includes the areas of debits and credits; accounts; assets, liabilities, equity, revenue and expenses; and, an accounting system that offers a method for checking, balancing, and reconciling all accounting related transactions...

Accounting period

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

Forensic accounting

  • , forensic accounting provides for an accounting analysis that is suitable to a court of law which will form the basis for discussion, debate and ultimately dispute resolution. forensic accounting encompasses investigative accounting and litigation support....

Financial accounting

  • , financial accounting is the area of accounting concerned with reporting financial information to interested external parties.

Equity accounting

  • , equity accounting is the practice of showing in a companys accounts the share of undistributed profits of another company in which it holds equity ownership (usually below 50%). the share of profit shown is usually equal to its share of the equity in...

International accounting

  • , international accounting is the international aspects of accounting, including such matters as accounting principles and reporting practices in different countries and their classification; patterns of accounting development; international and regional...

Inflation accounting

  • , inflation accounting is a system of accounting which, unlike historical cost accounting, takes into account changing prices.

Behavioural accounting

  • , behavioural accounting is the explanation and prediction of human behavior in all possible accounting contexts, e.g., adequacy of disclosure, usefulness of financial statement data, attitudes about corporate reporting practices, materiality judgements,...

Branch accounting

  • , branch accounting is accounting for geographically separated sections of enterprises. the accounting system adopted depends upon the degree to which the branch is controlled from its head office.
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