Difference between revisions of "Template:Accounting"
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blackwiki>Scarleticedragon (Corrected Chartered Certified designation/clarified IA not accountancy related; added extensively used & internationally recognised designations ACA, CIMA, CIPFA (original details too US centric).) |
blackwiki>Scarleticedragon |
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| data8 = [[Auditor's report]]{{,}} [[Financial audit]]{{,}} [[Generally Accepted Auditing Standards|GAAS]] / [[International Standards on Auditing|ISA]]{{,}} [[Internal audit]]{{,}} [[Sarbanes–Oxley Act]] | | data8 = [[Auditor's report]]{{,}} [[Financial audit]]{{,}} [[Generally Accepted Auditing Standards|GAAS]] / [[International Standards on Auditing|ISA]]{{,}} [[Internal audit]]{{,}} [[Sarbanes–Oxley Act]] | ||
| − | NOTE: Internal Audit is not a sub-discipline of Accountancy and is linked to assurance over Enterprise Risk Management. External Auditors may place some reliance on an entity's Internal Audit | + | NOTE: Internal Audit is not a sub-discipline of Accountancy and is linked to assurance over Enterprise Risk Management. External Auditors may place some reliance on an entity's Internal Audit work in relation to the internal financial controls, where Internal Auditors can prove effective assurance is provided in relation to the financial control framework. Internal Auditors have a separate, specialist skill-set and different portfolio of qualifications. |
|header9 = Accounting qualifications <!-- Add accounting qualifications to this list only if wider notability is demonstrated by a article in Wikipedia. Do not add articles of institutes that offer accounting qualifications. Separate article for the qualification itself is required. For more info see talk page--> | |header9 = Accounting qualifications <!-- Add accounting qualifications to this list only if wider notability is demonstrated by a article in Wikipedia. Do not add articles of institutes that offer accounting qualifications. Separate article for the qualification itself is required. For more info see talk page--> | ||
Revision as of 23:36, 3 June 2011
| Accountancy | |
|---|---|
| Key concepts | |
| Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts · Constant Purchasing Power Accounting · Cost of goods sold · Credit terms · Debits and credits · Double-entry system · Fair value accounting · FIFO & LIFO · GAAP / IFRS · General ledger · Historical cost · Matching principle · Revenue recognition · Trial balance | |
| Fields of accounting | |
| Cost · Financial · Forensic · Fund · Management · Mergers and Acquisitions · Tax | |
| Financial statements | |
| Statement of Financial Position · Statement of cash flows · Statement of changes in equity · Statement of comprehensive income · Notes · MD&A · XBRL | |
| Auditing | |
| Auditor's report · Financial audit · GAAS / ISA · Internal audit · Sarbanes–Oxley Act NOTE: Internal Audit is not a sub-discipline of Accountancy and is linked to assurance over Enterprise Risk Management. External Auditors may place some reliance on an entity's Internal Audit work in relation to the internal financial controls, where Internal Auditors can prove effective assurance is provided in relation to the financial control framework. Internal Auditors have a separate, specialist skill-set and different portfolio of qualifications. | |
| Accounting qualifications | |
| CA/ACA · ACCA/FCCA · CGA · CMA · CIMA · CPA · CIPFA · CGFM | |
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