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2. Accounting information system - Wikipedia

   en.wikipedia.org/wiki/Accounting_information_system

   An accounting information system (AIS) is a system of collecting, storing and processing financial and accounting data that are used by decision makers.An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources.

3. Financial accounting - Wikipedia

   en.wikipedia.org/wiki/Financial_accounting

   Providing information to the users for rational decision-making: accounting as a 'language of business' communicates the financial result of an enterprise to various stakeholders by means of financial statements. Accounting aims to meet the financial information needs of the decision-makers and helps them in rational decision-making.

4. Financial statement - Wikipedia

   en.wikipedia.org/wiki/Financial_statement

   Financial statements are intended to be understandable by readers who have "a reasonable knowledge of business and economic activities and accounting and who are willing to study the information diligently." [2] Financial statements may be used by users for different purposes:

5. Accounting - Wikipedia

   en.wikipedia.org/wiki/Accounting

   Accounting can be divided into several fields including financial accounting, management accounting, tax accounting and cost accounting. [5] Financial accounting focuses on the reporting of an organization's financial information, including the preparation of financial statements, to the external users of the information, such as investors ...

6. Chart of accounts - Wikipedia

   en.wikipedia.org/wiki/Chart_of_accounts

   A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger.

7. Management accounting - Wikipedia

   en.wikipedia.org/wiki/Management_accounting

   Management accounting information differs from financial accountancy information in several ways: . while shareholders, creditors, and public regulators use publicly reported financial accountancy, information, only managers within the organization use the normally confidential management accounting information