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2. Generally Accepted Accounting Principles (United States)

   en.wikipedia.org/wiki/Generally_Accepted...

   Generally Accepted Accounting Principles (GAAP or U.S. GAAP or GAAP (USA), pronounced like "gap") is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC) [1] and is the default accounting standard used by companies based in the United States. The Financial Accounting Standards Board (FASB) publishes and maintains ...

3. Uniform Certified Public Accountant Examination - Wikipedia

   en.wikipedia.org/wiki/Uniform_Certified_Public...

   In 1994, the exam was restructured into a four-section, two-day exam. The subject matter was reorganized, primarily between Accounting Theory and Accounting Practice (Parts I and II). In addition, innovative machine-scorable test questions were incorporated to better assess the skills needed by CPAs to protect the public.

4. Convention of conservatism - Wikipedia

   en.wikipedia.org/wiki/Convention_of_conservatism

   Accounting. In accounting, the convention of conservatism, also known as the doctrine of prudence, is a policy of anticipating possible future losses but not future gains. It states that when choosing between two solutions, the one that will be least likely to overstate assets and income should be selected. This policy tends to understate net ...

5. Accounting - Wikipedia

   en.wikipedia.org/wiki/Accounting

   Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]

6. Reconciliation (accounting) - Wikipedia

   en.wikipedia.org/wiki/Reconciliation_(Accounting)

   t. e. In accounting, reconciliation is the process of ensuring that two sets of records (usually the balances of two accounts) are in agreement. It is a general practice for businesses to create their balance sheet at the end of the financial year as it denotes the state of finances for that period. Reconciliation is used to ensure that the ...

7. Libertarian Bob Drach, candidate for NC auditor, answers our ...

   www.aol.com/libertarian-bob-drach-candidate-nc...

   Compensation must remain competitive with private practice. Staffing in the Office of the State Auditor is down 20% from its peak. Rebuilding the team to audit state finances is essential.