Accounting
lastmod 2025-08-28created 2020-05-1515 edits
Accounting (accountancy) is a system that measures and analyzes changes in the assets of stakeholders and reports them to those stakeholders.
Categories
- Key concepts
- Certified public accountant
- Korean: 부기
- Trial balance
- General ledger
- Debits and credits
- Cost of goods sold
- Korean: 복식부기
- Accounting standards
- GAAP
- IFRS
- Statement of financial position
- Statement of comprehensive income
- Cash flow statement
- Statement of changes in equity
- Notes
- Statement of cost of goods manufactured
- Income statement
- Statement of appropriation of retained earnings
- Trial balance of totals and balances
- Financial audit
- Internal audit
- Sarbanes–Oxley Act
- Accounting firm
- Cost accounting
- Financial accounting
- Forensic accounting
- Fund accounting
- Management accounting
- Tax accounting