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2. Generally Accepted Accounting Principles (United States)

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

   Concepts Statements, first issued in 1978. They are part of the FASB's conceptual framework project and set forth fundamental objectives and concepts that the FASB use in developing future standards. As they are not part of the Codification, they are not authoritative GAAP. There have been 8 concepts published to date, of which 5 have been ...

3. Outline of accounting - Wikipedia

   en.wikipedia.org/wiki/Outline_of_accounting

   The following outline is provided as an overview of and topical guide to accounting: . Accounting – measurement, statement or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and public agencies.

4. Financial accounting - Wikipedia

   en.wikipedia.org/wiki/Financial_accounting

   One of the basic principles in accounting is "The Measuring Unit principle": The unit of measure in accounting shall be the base money unit of the most relevant currency. This principle also assumes the unit of measure is stable; that is, changes in its general purchasing power are not considered sufficiently important to require adjustments to ...

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. Basis of accounting - Wikipedia

   en.wikipedia.org/wiki/Basis_of_accounting

   In accounting, a basis of accounting is a method used to define, recognise, and report financial transactions. [1] The two primary bases of accounting are the cash basis of accounting, or cash accounting, method and the accrual accounting method. A third method, the modified cash basis, combines elements of both accrual and cash accounting.

7. Double-entry bookkeeping - Wikipedia

   en.wikipedia.org/wiki/Double-entry_bookkeeping

   The accounting equation is a statement of equality between the debits and the credits. The rules of debit and credit depend on the nature of an account. For the purpose of the accounting equation approach, all the accounts are classified into the following five types: assets, capital, liabilities, revenues/incomes, or expenses/losses.