accounting

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Definition/MeaningWord/Phrase
firm of accountants who provide accounting and auditing services for a fee accounting firm
principle that governs current accounting practice and that is used as a reference to determine the appropriate treatment of complex transactions accounting principle , accounting standard
method of accounting in which each item is entered as it is earned or incurred regardless of when actual payments are received or made accrual basis
accounting entry made at the end of an accounting period to allocate items between accounting periods adjusting entry
data processing in accounting or business management administrative data processing , business data processing
opinion concerning financial statements (usually based on an audit by a CPA) that the statements as a whole do not present results fairly or are not in conformity with the generally accepted accounting practices of the United States adverse opinion
inspection of the accounting procedures and records by a trained accountant or CPA audit , audited account
qualified accountant who inspects the accounting records and practices of a business or other organization auditor
method of accounting in which each item is entered as payments are received or made cash basis
cost accounting costing
accounting entry acknowledging income or capital items credit , credit entry
accounting journal as a physical object daybook , ledger
accounting entry acknowledging sums that are owing debit , debit entry
inventory accounting in which the oldest items (those first acquired) are assumed to be the first sold FIFO , first in first out
federal agency in the Treasury Department that manages the government's disbursement and collection systems and provides central accounting and financial reporting Financial Management Service
any accounting period of 12 months financial year , fiscal year
business organization's twelve-month accounting period fiscal year
diagram of the sequence of operations in a computer program or an accounting system flow chart , flowchart , flow diagram , flow sheet
collection of rules and procedures and conventions that define accepted accounting practice; includes broad guidelines as well as detailed procedures GAAP , generally accepted accounting practices
(accounting) an intangible asset valued according to the advantage or reputation a business has acquired (over and above its tangible assets) goodwill , good will
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