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An academic discipline or field of study is known as a branch of knowledge. It is taught as an accredited part of higher education. A scholar's discipline is commonly defined and recognized by a university faculty. That person will be accredited by learned societies to which they belong along with the academic journals in which they publish ...
This is a higher education program specifically designed to assist a student with an attained initial educational level (or an initial level of professional licensure) to attend college courses and achieve a terminal degree (or a higher level of professional licensure) in the same field of study and in less time than an entry-level student ...
A mid-level accounting position between junior accountant and senior accountant. At public accounting firms, staff accountant may be an entry-level position. Staff accountants typically have bachelor degrees but are not necessarily Certified Public Accountants. Typical duties of a staff accountant include preparing journal entries and ...
Graduates of AIA are meanwhile, recognised as having a qualification equivalent to a General Degree (in Accounting field) of a Public Institution of Higher Learning. The AIA certification is recognised under Section 153(3)of the Income Tax Act 1967, for purpose of registration as an Authorised Tax Agent.
Generally Accepted Accounting Principles (GAAP) is the standard framework of guidelines for financial accounting used in any given jurisdiction. It includes the standards, conventions and rules that accountants follow in recording and summarizing and in the preparation of financial statements.
The Internal Revenue Code governs the application of tax accounting. Section 446 sets the basic rules for tax accounting. Tax accounting under section 446(a) emphasizes consistency for a tax accounting method with references to the applied financial accounting to determine the proper method. The taxpayer must choose a tax accounting method ...
The result is a gap between tax expense computed using income before tax and current tax payable computed using taxable income. This gap is known as deferred tax. If the tax expense exceeds the current tax payable then there is a deferred tax payable; if the current tax payable exceeds the tax expense then there is a deferred tax receivable.
The follow articles comprise the glossary of education-related terms: Glossary of education terms (A–C) Glossary of education terms (D–F) Glossary of education terms (G–L) Glossary of education terms (M–O) Glossary of education terms (P–R) Glossary of education terms (S) Glossary of education terms (T–Z)