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2. 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. Accounts may be associated with an identifier (account number) and a caption or header and are coded by ...

3. Generally Accepted Accounting Principles (United States)

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

   Generally Accepted Accounting Principles (GAAP) [a] 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.

4. Accounting Standards Codification - Wikipedia

   en.wikipedia.org/wiki/Accounting_Standards...

   Before the Codification, accounting standards lacked a consistent and logical structure. For the last 50 years, U.S. GAAP consisted of thousands of standards with multiple standard setters. The old U.S. GAAP were difficult to interpret, and the complexity of the standards made it hard for users to stay up to date.

5. List of GASB Statements - Wikipedia

   en.wikipedia.org/wiki/List_of_GASB_Statements

   The Governmental Accounting Standards Board Statements (GASB Statements or GASBS) are issued by GASB to set generally accepted accounting principles (GAAP) for state and local governments in the United States of America. These statements are the most authoritative source for governmental GAAP.

6. Category : United States Generally Accepted Accounting Principles

   en.wikipedia.org/wiki/Category:United_States...

   Pages in category "United States Generally Accepted Accounting Principles" The following 38 pages are in this category, out of 38 total. This list may not reflect recent changes .

7. List of AICPA Audit and Accounting Guides - Wikipedia

   en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

   Prior to the ASC, accounting standards were scattered over a number of publications issued by the FASB and the AICPA. Some publications were considered more authoritative than others, and a GAAP hierarchy of five levels was recognized; see Statement on Auditing Standards No. 69 full-text.. The AICPA Industry Audit and Accounting Guides are part ...