User:Aselman/Books/Accounting Concepts


Account Concepts Statements, Auditing & Key Concepts

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Accounting Concepts

Statements: Financial statement; Balance sheet; Cash flow statement; Income statement; Statement of retained earnings; Notes to financial statements; Management discussion and analysis
Auditing: Audit; Auditor's report; Control self-assessment; Financial audit; Generally Accepted Auditing Standards; Internal audit; Sarbanes–Oxley Act
Key Concepts: Accountant; Accounting period; Accrual; Bookkeeping; Comparison of cash and accrual methods of accounting; Cash flow forecasting; Chart of accounts; Convergence of accounting standards; General journal; Constant purchasing power accounting; Cost of goods sold; Trade credit; Debits and credits; Mark-to-market accounting; Generally Accepted Accounting Principles (United States); Management Accounting Principles; General ledger; Goodwill (accounting); Historical cost; Matching principle; Trial balance