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  2. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    Financial statement; BAS Swedish standard chart of accounts, Version in English; French generally accepted accounting principles; Metadata, or "data about data." The Chart of accounts is in itself Metadata. It's a classification scheme that enables (intelligent) aggregation of individual financial transactions into coherent, and hopefully ...

  3. Bank reconciliation - Wikipedia

    en.wikipedia.org/wiki/Bank_reconciliation

    In bookkeeping, a bank reconciliation or Bank Reconciliation Statement (BRS) is the process by which the bank account balance in an entity’s books of account is reconciled to the balance reported by the financial institution in the most recent bank statement. Any difference between the two figures needs to be examined and, if appropriate ...

  4. Statements on Auditing Standards (United States) - Wikipedia

    en.wikipedia.org/wiki/Statements_on_Auditing...

    Reporting on Condensed Financial Statements and Selected Financial Data full-text: September 1982 43: Omnibus Statement on Auditing Standards full-text: August 1982 44: Special-Purpose Reports on Internal Accounting Control at Service Organizations full-text: December 1982 45: Omnibus Statement on Auditing Standards-1983 full-text: August 1983 46

  5. Financial accounting - Wikipedia

    en.wikipedia.org/wiki/Financial_accounting

    The statement can be used to help show the financial position of a company because liability accounts are external claims on the firm's assets while equity accounts are internal claims on the firm's assets. Accounting standards often set out a general format that companies are expected to follow when presenting their balance sheets.

  6. Data reporting - Wikipedia

    en.wikipedia.org/wiki/Data_reporting

    Data reporting is different from data analysis which transforms data and information into insights. Data reporting is the previous step that translates raw data into information. [1] When data is not reported, the problem is known as underreporting; the opposite problem leads to false positives. Data reporting can be difficult.

  7. Record to report - Wikipedia

    en.wikipedia.org/wiki/Record_to_report

    Record to report or R2R is a Finance and Accounting (F&A) management process which involves collecting, processing and delivering relevant, timely and accurate information used for providing strategic, financial and operational feedback to understand how a business is performing. [1]

  8. List of GASB Statements - Wikipedia

    en.wikipedia.org/wiki/List_of_GASB_Statements

    Accounting and Financial Reporting for Certain Investments and for External Investment Pools: Mar. 1997: Amended by various GASBS; 32. Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans—a recission of GASB Statement No. 2 and an amendment of GASB Statement No. 31: Oct. 1997: Superseded by GASB ...

  9. Critical accounting policy - Wikipedia

    en.wikipedia.org/wiki/Critical_accounting_policy

    In public corporate finance, a "critical accounting policy" is a policy of a firm or industry that is considered to have a notably high subjective element and that has a material impact on the organization's financial statements. Such policies are often mandated to be described in detail in specific sections of a company's annual or quarterly ...