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2. Wirtschaftsgymnasium - Wikipedia

   en.wikipedia.org/wiki/Wirtschaftsgymnasium

   To be awarded a pass in the final Abitur exam, students must obtain a pass in Economics and Business Accounting, one language (German, English or their second foreign language) and three others subjects from their timetable. Students who took a beginners' course in a second foreign language are only allowed to take an oral exam in this subject.

3. 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]

4. Universal Accounting Center - Wikipedia

   en.wikipedia.org/wiki/Universal_Accounting_Center

   Universal Accounting was established in 1979. The training center was founded as Universal Training Systems by Alf Bostrom with the purpose to teach students full-charge bookkeeping and accounting. It first functioned under the parent company Metropolitan Business Bureau (MBB) which Alf began as a financial consulting firm in 1960.

5. Single-entry bookkeeping - Wikipedia

   en.wikipedia.org/wiki/Single-entry_bookkeeping

   Single-entry bookkeeping, also known as, single-entry accounting, is a method of bookkeeping that relies on a one-sided accounting entry to maintain financial information. . The primary bookkeeping record in single-entry bookkeeping is the cash book, which is similar to a checking account register (in UK: cheque account, current account), except all entries are allocated among several ...

6. Generally Accepted Accounting Principles (United States)

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

   Realizing the need to reform the APB, leaders in the accounting profession appointed a Study Group on the Establishment of Accounting Principles (commonly known as the Wheat Committee for its chairman Francis Wheat). This group determined that the APB must be dissolved and a new standard-setting structure created.

7. Double-entry bookkeeping - Wikipedia

   en.wikipedia.org/wiki/Double-entry_bookkeeping

   Double-entry bookkeeping, also known as double-entry accounting, is a method of bookkeeping that relies on a two-sided accounting entry to maintain financial information. Every entry to an account requires a corresponding and opposite entry to a different account.