Template:Accounting

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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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