Template:Accounting

Accountancy
Key concepts
Accountant Accounting period Accrual Bookkeeping Cash and accrual basis Capital maintenance in units of constant purchasing power Cash flow forecasting Chart of accounts Convergence Journal Special journals Cost of goods sold Credit terms Debits and credits Double-entry system Mark-to-market accounting FIFO and LIFO GAAP / IFRS Management Accounting Principles General ledger Goodwill Historical cost Matching principle Revenue recognition Trial balance
Fields of accounting
Cost Financial Forensic Fund Management Tax (U.S.) Throughput
Financial statements
Balance sheet Cash flow statement Income statement Statement of retained earnings Notes Management discussion and analysis XBRL
Auditing
Auditor's report Control self-assessment Financial audit GAAS / ISA Internal audit Sarbanes–Oxley Act
Accounting qualifications
CIA CA AIA CPA CCA CGA CMA CAT AAT CFE CICA ACCA CIMA CGMA IPA