1945:
2230:(ERP) system is commonly used for a large organisation and it provides a comprehensive, centralized, integrated source of information that companies can use to manage all major business processes, from purchasing to manufacturing to human resources. These systems can be cloud based and available on demand via application or browser, or available as software installed on specific computers or local servers, often referred to as on-premise.
2288:
5271:
5254:
5288:
5209:
1619:
91:
5237:
1802:
2547:(IFRS) implemented by 147 countries. Standards for international audit and assurance, ethics, education, and public sector accounting are all set by independent standard settings boards supported by IFAC. The International Auditing and Assurance Standards Board sets international standards for auditing, assurance, and quality control; the
2926:
An accounting error is an unintentional misstatement or omission in the accounting records, for example misinterpretation of facts, mistakes in processing data, or oversights leading to incorrect estimates. Acts leading to accounting errors are not criminal but may breach civil law, for example, the
2485:
Accounting firms grew in the United States and Europe in the late nineteenth and early twentieth century, and through several mergers there were large international accounting firms by the mid-twentieth century. Further large mergers in the late twentieth century led to the dominance of the auditing
2218:
used for processing accounting data. Many corporations use artificial intelligence-based information systems. The banking and finance industry uses AI in fraud detection. The retail industry uses AI for customer services. AI is also used in the cybersecurity industry. It involves computer hardware
2173:
Intercompany accounting focuses on the measurement, analysis and reporting of information between separate entities that are related, such as a parent company and its subsidiary companies. Intercompany accounting concerns record keeping of transactions between companies that have common ownership
2199:
An audit of financial statements aims to express or disclaim an independent opinion on the financial statements. The auditor expresses an independent opinion on the fairness with which the financial statements presents the financial position, results of operations, and cash flows of an entity, in
2376:
Political campaign accounting deals with the development and implementation of financial systems and the accounting of financial transactions in compliance with laws governing political campaign operations. This branch of accounting was first formally introduced in the March 1976 issue of
1732:. Management accounting focuses on the measurement, analysis and reporting of information for internal use by management to enhance business operations. The recording of financial transactions, so that summaries of the financials may be presented in financial reports, is known as
2818:
peers. Due to different publication rates between accounting and other business disciplines, a recent study based on academic author rankings concludes that the competitive value of a single publication in a top-ranked journal is highest in accounting and lowest in marketing.
2867:
principles. In some cases, management manipulated the figures shown in financial reports to indicate a better economic performance. In others, tax and regulatory incentives encouraged over-leveraging of companies and decisions to bear extraordinary and unjustified risk.
2200:
accordance with the generally accepted accounting principles (GAAP) and "in all material respects". An auditor is also required to identify circumstances in which the generally accepted accounting principles (GAAP) have not been consistently observed.
2244:
Tax accounting in the United States concentrates on the preparation, analysis and presentation of tax payments and tax returns. The U.S. tax system requires the use of specialised accounting principles for tax purposes which can differ from the
2109:
Financial accounting focuses on the reporting of an organization's financial information to external users of the information, such as investors, potential investors and creditors. It calculates and records business transactions and prepares
2143:
Management accounting focuses on the measurement, analysis and reporting of information that can help managers in making decisions to fulfill the goals of an organization. In management accounting, internal measures and reports are based on
2566:
Organizations in individual countries may issue accounting standards unique to the countries. For example, in
Australia, the Australian Accounting Standards Board manages the issuance of the accounting standards in line with IFRS. In the
2879:
to improve the reliability of financial reporting, and increased public awareness about the importance of having accounting standards that show the financial reality of companies and the objectivity and independence of auditing firms.
2743:
in the effects of economic events on the process of accounting, the effects of reported information on economic events, and the roles of accounting in organizations and society. It encompasses a broad range of research areas including
2922:
is an intentional misstatement or omission in the accounting records by management or employees which involves the use of deception. It is a criminal act and a breach of civil tort. It may involve collusion with third parties.
2619:. A degree in accounting may also be required for, or may be used to fulfill the requirements for, membership to professional accounting bodies. For example, the education during an accounting degree can be used to fulfill the
2724:
The ACCA is the largest global accountancy body with over 320,000 members, and the organisation provides an 'IFRS stream' and a 'UK stream'. Students must pass a total of 14 exams, which are arranged across three levels.
2174:
such as a parent company and a partially or wholly owned subsidiary. Intercompany transactions are also recorded in accounting when business is transacted between companies with a common parent company (subsidiaries).
2273:
income are taxed at different rates, both varying according to income levels and including varying marginal rates (taxed on each additional dollar of income) and average rates (set as a percentage of overall income).
2786:
research, which emphasizes the role of language, interpretation and understanding in accounting practice, "highlighting the symbolic structures and taken-for-granted themes which pattern the world in distinct ways";
2449:
in the United States. Many of these professional bodies offer education and training including qualification and administration for various accounting designations, such as certified public accountant (
2891:, which at the time was one of the five largest accounting firms in the world. After a series of revelations involving irregular accounting procedures conducted throughout the 1990s, Enron filed for
1747:
Accounting has existed in various forms and levels of sophistication throughout human history. The double-entry accounting system in use today was developed in medieval Europe, particularly in
4554:
3483:
Parker, L. M., "Medieval
Traders as International Change Agents: A Comparison with Twentieth Century International Accounting Firms", The Accounting Historians Journal, 16(2) (1989): 107–118.
2441:(ICAEW). Some countries have a single professional accounting body and, in some other countries, professional bodies for subfields of the accounting professions also exist, for example the
3097:
3069:
3532:
Danna, Rafael (5–7 April 2019). "The spread of Hindu-Arabic numerals in the tradition of
European practical mathematics: A socio-economic perspective, thirteenth-sixteenth centuries".
2810:
publish in total fewer research articles than comparable journals in economics and other business disciplines, and consequently, accounting scholars are relatively less successful in
3318:
2037:
has variously been defined as the keeping or preparation of the financial records of transactions of the firm, the analysis, verification and reporting of such records and "the
4668:
3276:
2018:. The word was formerly written in English as "accomptant", but in process of time the word, which was always pronounced by dropping the "p", became gradually changed both in
4849:
4320:
2650:(DBA) are the most popular degrees. The PhD is the most common degree for those wishing to pursue a career in academia, while DBA programs generally focus on equipping
2125:
Financial accounting produces past-oriented reports—for example financial statements are often published six to ten months after the end of the accounting period—on an
4131:
3654:
3122:
3920:
3589:
4827:
2691:
2438:
1933:
4583:
1681:. Accounting measures and analyzes the results of an organization's economic activities and conveys this information to a variety of stakeholders, including
4418:
3631:
3251:
3505:
Hamid, Shaari; Craig, Russell; Clarke, Frank (January 1995). "Bookkeeping and accounting control systems in a tenth-century Muslim administrative office".
2548:
5145:
Aiyesha Dey, and Thomas Z. Lys: "Trends in
Earnings Management and Informativeness of Earnings Announcements in the Pre- and Post-Sarbanes Oxley Periods (
5091:
3950:
5086:
Astrid Ayala and
Giancarlo Ibárgüen Snr.: "A Market Proposal for Auditing the Financial Statements of Public Companies" (Journal of Management of Value,
2159:. Management accounting reports often include financial and non financial information, and may, for example, focus on specific products and departments.
4613:
3830:
2706:
2556:
2410:
5002:
4921:
Coyne, Joshua G., Scott L. Summers, Brady
Williams, and David a. Wood. 2010. "Accounting Program Research Rankings by Topical Area and Methodology."
4789:
1649:
3797:
3699:
4548:
2560:
2362:" means "suitable for use in a court of law", and it is to that standard and potential outcome that forensic accountants generally have to work.
2196:
examination and evaluation of the financial statements of an organization". Audit is a professional service that is systematic and conventional.
3200:
Weber, Richard P., and W. C. Stevenson. 1981. "Evaluations of
Accounting Journal and Department Quality." The Accounting Review 56 (3): 596–612.
3086:
3058:
4358:
3386:
2683:
2434:
2422:
2418:
2155:
Management accounting produces past-oriented reports with time spans that vary widely, but it also encompasses future-oriented reports such as
4706:
3176:
2995:
2442:
2354:
Forensic accounting is a specialty practice area of accounting that describes engagements that result from actual or anticipated disputes or
1891:
historically used in Europe, increased efficiency of accounting procedures among
Mediterranean merchants, who further refined accounting in
4954:
Buchheit, S.; Collins, D.; Reitenga, A. (2002). "A cross-discipline comparison of top-tier academic journal publication rates: 1997–1999".
5325:
3563:
3449:
Oldroyd, David (December 1995). "The role of accounting in public expenditure and monetary policy in the first century AD Roman Empire".
3314:
2673:
2544:
2430:
1784:
355:
4736:
4388:
2906:
in 2002, as a result of the first admissions of fraudulent behavior made by Enron. The act significantly raises criminal penalties for
3365:
4676:
3973:
3890:
3292:
3860:
2624:
2540:
2536:
2246:
2152:. The result of research from across 20 countries in five continents, the principles aim to guide best practice in the discipline.
2115:
2038:
340:
4114:
2414:
1876:
Many concepts related to today's accounting seem to be initiated in medieval's Middle East. For example, Jewish communities used
3776:
Pixley, Francis
William: Accountancy—constructive and recording accountancy (Sir Isaac Pitman & Sons, Ltd, London, 1900), p4
1928:(the "Father of Accounting"). Accounting began to transition into an organized profession in the nineteenth century, with local
5191:
4882:
Burchell, S.; Clubb, C.; Hopwood, A.; Hughes, J.; Nahapiet, J. (1980). "The roles of accounting in organizations and society".
4858:
4294:
2910:, for destroying, altering or fabricating records in federal investigations or any scheme or attempt to defraud shareholders.
1880:
in the early-medieval period and Muslim societies, at least since the 10th century also used many modern accounting concepts.
5124:
4767:
4328:
4042:
Baiman, Stanley. 1979. "Discussion of
Auditing: Incentives and Truthful Reporting." Journal of Accounting Research 17: 25–29.
4025:
3732:
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1642:
718:
345:
4060:
2572:
2479:
2466:
1772:
1760:
654:
505:
209:
106:
3648:
2887:
reorganization in American history, the Enron scandal undoubtedly is the biggest audit failure causing the dissolution of
2192:
Auditing is the verification of assertions made by others regarding a payoff, and in the context of accounting it is the "
5225:
4142:
3581:
3114:
2687:
2531:
2446:
1995:, which "variously meant to prune, to purify, to correct an account, hence, to count or calculate, as well as to think".
1724:. Financial accounting focuses on the reporting of an organization's financial information, including the preparation of
360:
350:
116:
4635:
3912:
4819:
2266:
1346:
412:
5165:
2018 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
5087:
4440:
2647:
2390:
2335:
1756:
1203:
540:
417:
5024:
Swanson, Edward (2004). "Publishing in the majors: A comparison of accounting, finance, management, and marketing".
3342:
Robson, Keith. 1992. "Accounting Numbers as 'inscription': Action at a Distance and the Development of Accounting."
2934:
The primary responsibility for the prevention and detection of fraud and errors rests with the entity's management.
2317:
4575:
2149:
1635:
1252:
365:
308:
2682:
designations and other qualifications including certificates and diplomas. In Scotland, chartered accountants of
5318:
4410:
3612:
3243:
2270:
1911:
449:
5491:
5409:
4522:
3942:
2406:
2313:
402:
3149:"The introduction of International Accounting Standards in Europe: Implications for international convergence"
2148:, and are not required to follow the generally accepted accounting principle (GAAP). In 2014 CIMA created the
5213:
3822:
2998:(Report). Committee on Accounting Procedure, American Institute of Accountants. November 1940. Archived from
2943:
2371:
2209:
2092:
1741:
1623:
1368:
1278:
929:
4605:
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Labardin, Pierre, and Marc Nikitin. 2009. "Accounting and the Words to Tell It: An Historical Perspective."
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4982:
4496:
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2401:
2227:
1764:
1486:
1272:
1100:
4908:
Oler, Derek K., Mitchell J. Oler, and Christopher J. Skousen. 2010. "Characterizing Accounting Research."
4797:
4193:
Pathak, Jagdish; Lind, Mary R. (November 2003). "Audit Risk, Complex Technology, and Auditing Processes".
3999:
2859:, among other well-known corporations. These problems highlighted the need to review the effectiveness of
3789:
3676:
2807:
2767:
in academic accounting research include archival research, which examines "objective data collected from
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2667:
2584:
2309:
1476:
1363:
1313:
34:
4470:
5311:
5199:
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5185:
2515:
2262:
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1290:
1232:
934:
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4350:
3392:
1767:. Financial statements are usually audited by accounting firms, and are prepared in accordance with
5243:
4698:
2588:
2298:
1877:
1870:
1806:
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1737:
1526:
1501:
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881:
851:
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454:
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4206:
3036:
2302:
2168:
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1481:
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1262:
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938:
924:
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876:
670:
288:
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1491:
1353:
1257:
906:
806:
786:
776:
741:
580:
515:
239:
4267:
Wagman, Barry E. (March 1976). "Political campaign accounting—New opportunities for the CPA".
1971:(used roughly between the 12th and the late 15th century), the verb "to account" had the form
5358:
4728:
4411:"Auditors: Market concentration and their role, CHAPTER 2: Concentration in the audit market"
4276:
4167:
3495:, Michael Scorgie, The Accounting Historians Journal, Vol. 21, No. 1 (June 1994), pp. 137–143
2749:
2145:
2138:
2080:
1904:
1811:
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1340:
1328:
1220:
1213:
1188:
1150:
1125:
1075:
982:
943:
691:
565:
303:
169:
111:
4983:"Accounting Research: A Bibliometric Analysis: Accounting Research: A Bibliometric Analysis"
4380:
2763:
Accounting research is carried out both by academic researchers and practicing accountants.
2249:(GAAP) for financial reporting. U.S. tax law covers four basic forms of business ownership:
5348:
3359:
2864:
2776:
2745:
2679:
2663:
2643:
2631:
2605:
2527:
2454:
2104:
2076:
1916:
1900:
1815:
1709:
1521:
1446:
1431:
1318:
1308:
1285:
1225:
1193:
1095:
1037:
799:
696:
615:
154:
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Measurement, processing and communication of financial information about economic entities
8:
5486:
5450:
5414:
5363:
2828:
2811:
2796:
2734:
2690:
and abide by the ICAS code of ethics. In England and Wales, chartered accountants of the
2651:
2587:(FRC) sets accounting standards. However, as of 2012 "all major economies" have plans to
2472:
2349:
2250:
2223:
2119:
2111:
1929:
1896:
1768:
1725:
1702:
1603:
1586:
1571:
1421:
1398:
1383:
1303:
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1242:
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1070:
1060:
1042:
910:
866:
781:
761:
640:
605:
600:
575:
570:
510:
439:
397:
379:
332:
313:
244:
149:
74:
3882:
2575:(FASB) issues the Statements of Financial Accounting Standards, which form the basis of
2507:
5440:
5430:
4210:
4106:
4083:
3852:
3466:
3168:
2948:
2616:
2539:(GAAP) are accounting standards issued by national regulatory bodies. In addition, the
2215:
1566:
1441:
1426:
1393:
1388:
1378:
1373:
1323:
1247:
1155:
1120:
811:
444:
279:
234:
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5378:
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4110:
3728:
3432:
3172:
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1694:
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1453:
1409:
1335:
1208:
1115:
1085:
1022:
816:
625:
620:
199:
174:
4298:
4214:
2563:
Board (IPSASB) sets accrual-based international public sector accounting standards.
5399:
5064:
5033:
4994:
4963:
4891:
4202:
4098:
3691:
3559:
3514:
3458:
3160:
2907:
2495:
2359:
1598:
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1358:
1183:
1178:
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977:
972:
731:
407:
293:
5116:
5069:
5052:
4759:
4523:"IPSASB | International Public Sector Accounting Standards Board | IFAC"
3582:"So, Who Invented Double Entry Bookkeeping? Luca Pacioli or Benedikt Kotruljević?"
2791:
research, which emphasizes the role of power and conflict in accounting practice;
2193:
5368:
5353:
5181:
4643:
4233:
Finance and Accounting for nonfinancial Managers: All the Basics you need to Know
3943:"accountancy noun – definition in the British English Dictionary & Thesaurus"
3415:تاریخ ایران از زمان باستان تا امروز (Translated from Russian by Grantovsky, E.A.)
3284:
2888:
2844:
2815:
2788:
2718:
2487:
2183:
2064:
1944:
1892:
1884:
1823:
1721:
1670:
1551:
1403:
1296:
1160:
1090:
1080:
997:
894:
861:
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746:
726:
495:
459:
249:
229:
214:
159:
144:
101:
5037:
4280:
4052:
3823:"accounting noun – definition in the British English Dictionary & Thesaurus"
3164:
5383:
3695:
3549:"On the curious historical coincidence of algebra and double-entry bookkeeping"
3462:
2800:
2783:
2695:
2580:
2239:
2187:
1968:
1956:
1888:
1776:
1717:
1581:
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1105:
1032:
1027:
1017:
871:
846:
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500:
468:
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5277:
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1751:, and is usually attributed to the Italian mathematician and Franciscan friar
1728:, to the external users of the information, such as investors, regulators and
5480:
5404:
4497:"IAESB | International Accounting Education Standards Board | IFAC"
4102:
3763:
Baladouni, Vahé. 1984. "Etymological Observations on Some Accounting Terms."
3040:
2903:
2872:
2702:
2654:
for business or public careers requiring research skills and qualifications.
2568:
2511:
2426:
2126:
2019:
1556:
992:
839:
610:
473:
392:
387:
224:
5260:
5194:
on the Institute for Operations Research and the Management Sciences website
5460:
5455:
4448:
2839:
The year 2001 witnessed a series of financial information frauds involving
1980:
1925:
1826:
1752:
1135:
1012:
1002:
714:
545:
284:
4857:, The Association of Chartered Certified Accountants, 2010, archived from
2771:"; experimental research, which examines data "the researcher gathered by
1771:(GAAP). GAAP is set by various standard-setting organizations such as the
1669:, is the process of recording, processing and analyzing information about
5167:, The International Auditing and Assurance Standards Board, December 2018
2876:
2764:
2623:(AICPA) 150 semester hour requirement, and associate membership with the
2258:
2254:
2122:
and practice, and change over time to meet the needs of decision-makers.
2023:
1862:
1846:
1830:
1733:
1678:
1591:
1130:
771:
756:
751:
431:
5294:
3470:
3244:"Auditors: Market concentration and their role, CHAPTER 1: Introduction"
2627:
of the UK is available after gaining a degree in finance or accounting.
5465:
4998:
2996:
Accounting Research Bulletins No. 7 Reports of Committee on Terminology
2928:
2892:
2884:
2792:
2714:
2612:
2471:
Depending on its size, a company may be legally required to have their
2355:
2060:
2056:
2046:
2042:
1999:
1775:(FASB) in the United States and the Financial Reporting Council in the
1698:
1690:
535:
219:
4935:
Chua, Wai Fong (1986). "Radical developments in accounting thought".
3974:"New set of accounting principles can help drive sustainable success"
3627:
2639:
2608:
in accounting or a related field is required for most accountant and
1858:
1744:
are designed to support accounting functions and related activities.
1729:
1065:
967:
960:
54:"Accountancy" redirects here. For the constituency in Hong Kong, see
5102:
Bratton, William W. "Enron and the Dark Side of Shareholder Value" (
4526:
3431:, The Routledge Companion to Accounting History, London, July 2008,
2674:
Professional certification § Accountancy, auditing and finance
2287:
4820:"European Accounting Qualifications Explained | CareersinAudit.com"
2848:
2757:
2753:
2740:
2635:
2491:
2475:
2088:
2084:
1866:
1854:
1838:
1686:
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901:
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3913:"accountancy noun – definition in the Business English Dictionary"
3677:"How the U.S. Accounting Profession Got Where It Is Today: Part I"
5435:
4000:"What is Intercompany Accounting? | F&A Glossary | BlackLine"
3790:"accounting noun – definition in the Business English Dictionary"
3653:, Institute of Chartered Accountants in England and Wales, 2013,
2609:
2576:
2156:
2129:
or quarterly basis, generally about the organization as a whole.
1834:
736:
318:
298:
204:
4500:
4026:"What Is Intercompany Accounting? Best Practices and Management"
3784:
3782:
2222:
Many accounting practices have been simplified with the help of
2214:
An accounting information system is a part of an organization's
5208:
3817:
3815:
3613:"Five Hundred Years of Bookkeeping: A Portrait of Luca Pacioli"
2856:
2779:
2551:(IESBA) sets the internationally appropriate principles-based
1949:
1748:
1618:
464:
139:
3905:
3391:, University of South Australia, 30 April 2013, archived from
2984:. Financial Accounting Series (12 ed.). Cengage Learning.
2559:(IAESB) sets professional accounting education standards; and
2478:
by a qualified auditor, and audits are usually carried out by
2118:(GAAP). GAAP, in turn, arises from the wide agreement between
5303:
5219:
4474:
3935:
3779:
2919:
2852:
2840:
2620:
2450:
2075:
Accounting has several subfields or subject areas, including
2009:
1955:
Both the words "accounting" and "accountancy" were in use in
1921:
1842:
1539:
701:
487:
269:
134:
3812:
1829:. One early development of accounting dates back to ancient
4132:"Responsibilities and Functions of the Independent Auditor"
3288:
2499:
1850:
274:
4881:
4669:"Want a Career in Education? Here's What You Need to Know"
3493:
Medieval Traders as International Change Agents: a Comment
1822:
Accounting is thousands of years old and can be traced to
1801:
5051:
Korkeamäki, Timo; Sihvonen, Jukka; Vähämaa, Sami (2018).
5050:
2594:
1145:
4851:
The Relevance and Utility of Leading Accounting Research
4790:"ACA – The qualification of ICAEW Chartered Accountants"
3238:
3236:
1708:
Accounting can be divided into several fields including
4953:
4247:"What is a Forensic Accountant? | Forensic CPA Society"
2898:
One consequence of these events was the passage of the
2439:
Institute of Chartered Accountants in England and Wales
1934:
Institute of Chartered Accountants in England and Wales
4606:"150 Hour Requirement for Obtaining CPA Certification"
4124:
3087:"How Management Accounting Drives Sustainable Success"
3059:"How Management Accounting Drives Sustainable Success"
2775:"; analytical research, which is "based on the act of
2694:
undergo annual training, and are bound by the ICAEW's
2634:
is required in order to pursue a career in accounting
5197:
5053:"Evaluating publications across business disciplines"
4403:
3650:
Timeline of the History of the Accountancy Profession
3315:"The importance of high quality accounting standards"
3233:
2423:
Institute of Chartered Accountants of Pakistan (ICAP)
2041:
and procedures of accounting"; it also refers to the
4226:
4224:
2549:
International Ethics Standards Board for Accountants
2219:
and software systems using statistics and modeling.
4875:
4721:
4471:"IESBA | Ethics | Accounting | IFAC"
3875:
3035:
2678:Professional accounting qualifications include the
4325:The Prince's Accounting for Sustainability Project
3845:
3047:(12th ed.), New Jersey: Pearson Prentice Hall
2557:International Accounting Education Standards Board
2411:American Institute of Certified Public Accountants
1779:. As of 2012, "all major economies" have plans to
5082:
5080:
4663:
4661:
4221:
3364:, New York State Society of CPAs, November 2003,
5478:
4084:"Artificial intelligence and professional roles"
3610:
3504:
3457:(2). Academy of Accounting Historians: 117–129.
2782:or substantiating ideas in mathematical terms";
2561:International Public Sector Accounting Standards
2365:
1959:by the mid-1800s and are derived from the words
5159:
5157:
5155:
4782:
4541:
4447:. The Financial Times Ltd. 2014. Archived from
3674:
3540:
3354:
3352:
2150:Global Management Accounting Principles (GMAPs)
5077:
4658:
2657:
2615:, and some employers prefer applicants with a
2435:Association of Chartered Certified Accountants
2419:Institute of Chartered Accountants of Scotland
1873:had access to detailed financial information.
5319:
4981:Merigó, José M.; Yang, Jian-Bo (March 2017).
4628:
3229:. LONDON: MORRE. pp. 001–002. id# 94452.
3094:Chartered Global Management Accountant (CGMA)
3066:Chartered Global Management Accountant (CGMA)
2979:
2443:Chartered Institute of Management Accountants
2008:, which is also derived from the Italian and
1975:, which was derived from the Old French word
1643:
648:
5152:
3749:Accounting, Business & Financial History
3722:
3507:Accounting, Business & Financial History
3349:
3271:
3269:
2980:Needles, Belverd E.; Powers, Marian (2013).
2717:, and members agree to abide by the AICPA's
2713:are set by the Board of Accountancy of each
2698:and subject to its disciplinary procedures.
2003:
4582:. United States Department of Labor. 2012.
4433:
4230:
2553:Code of Ethics for Professional Accountants
2545:International Financial Reporting Standards
2486:market by the "Big Five" accounting firms:
2431:Institute of Chartered Accountants of India
2316:. Unsourced material may be challenged and
2013:
1845:; there is also evidence of early forms of
1785:International Financial Reporting Standards
1697:. Practitioners of accounting are known as
356:International Financial Reporting Standards
15:
5326:
5312:
5149:, Evanston, Illinois, February, 2005) p. 5
4980:
4550:Knowledge guide to UK Accounting Standards
4231:Droms, William G.; Wright, Jay O. (2010),
4192:
4081:
3727:. London: Chapman & Hall. p. 16.
3641:
3379:
3031:
3029:
3027:
3025:
3023:
3021:
3019:
3017:
2162:
2114:for the external users in accordance with
1833:and is closely related to developments in
1650:
1636:
655:
641:
16:
5068:
4928:
4915:
4842:
4598:
4373:
4343:
4172:Introduction to the context of accounting
4160:
3759:
3757:
3611:Lauwers, Luc; Willekens, Marleen (1994).
3338:
3336:
3266:
3196:
3194:
2975:
2973:
2971:
2969:
2967:
2965:
2963:
2875:deeply influenced the development of new
2413:(AICPA) and the other 179 members of the
2336:Learn how and when to remove this message
5044:
5017:
4947:
4902:
4729:"Accountancy Qualifications at a Glance"
4691:
4576:"How to Become an Accountant or Auditor"
4568:
4207:10.1201/1079/43853.31.5.20031101/78844.1
3579:
3534:Conference: The Economic History Society
3159:. Taylor & Francis Online: 101–126.
3146:
2895:bankruptcy protection in December 2001.
2806:Empirical studies document that leading
2625:Certified Public Accountants Association
2541:International Accounting Standards Board
2537:Generally accepted accounting principles
2247:generally accepted accounting principles
2132:
2116:generally accepted accounting principles
1943:
1800:
1769:generally accepted accounting principles
24:This is an accepted version of this page
5023:
3889:. Merriam-Webster, Incorporated. 2013.
3859:. Merriam-Webster, Incorporated. 2013.
3741:
3716:
3620:Tijdschrift voor Economie en Management
3604:
3546:
3448:
3421:
3412:
3218:
3014:
2638:, for example, to work as a university
2415:International Federation of Accountants
2098:
1755:. Today, accounting is facilitated by
14:
5479:
4313:
4266:
4045:
4036:
4023:
3754:
3592:from the original on 10 September 2017
3442:
3427:Oldroyd, David & Dobie, Alisdair:
3406:
3333:
3191:
3107:
3103:from the original on 26 February 2015.
3075:from the original on 26 February 2015.
3045:Cost Accounting: A Managerial Emphasis
2960:
2595:Education, training and qualifications
2395:
2277:
2203:
5307:
5005:from the original on 30 December 2022
4884:Accounting, Organizations and Society
4557:from the original on 18 November 2018
4515:
4489:
4463:
3531:
3344:Accounting, Organizations and Society
3203:
3142:
3140:
346:Generally-accepted auditing standards
5226:
4934:
4770:from the original on 18 October 2018
4287:
4168:"1.2 Accounting information systems"
4120:from the original on 9 October 2022.
3971:
3953:from the original on 19 October 2014
3949:. Cambridge University Press. 2013.
3923:from the original on 19 October 2014
3919:. Cambridge University Press. 2013.
3833:from the original on 2 November 2014
3829:. Cambridge University Press. 2013.
3796:. Cambridge University Press. 2013.
3657:from the original on 11 October 2014
3637:from the original on 20 August 2011.
3569:from the original on 9 October 2022.
3429:Themes in the history of bookkeeping
3212:Fundamentals of Financial Accounting
3209:
2773:administering treatments to subjects
2573:Financial Accounting Standards Board
2467:Accounting networks and associations
2314:adding citations to reliable sources
2281:
1773:Financial Accounting Standards Board
4830:from the original on 7 October 2018
4739:from the original on 6 January 2014
4391:from the original on 4 January 2014
4361:from the original on 7 January 2014
3547:Heeffer, Albrecht (November 2009).
3368:from the original on 1 January 2015
3277:"The move towards global standards"
2705:, the requirements for joining the
2688:Continuous Professional Development
2532:Convergence of accounting standards
2521:
2447:Institute of management accountants
1987:, meaning "to reckon". The base of
361:International Standards on Auditing
48:
5127:from the original on 24 March 2022
4421:from the original on 28 March 2022
3965:
3556:Foundations of the Formal Sciences
3227:ACCOUNTING CONCEPTS & THEORIES
3137:
3125:from the original on 19 March 2015
2982:Principles of Financial Accounting
2913:
2224:accounting computer-based software
2063:of an accountant, particularly in
2002:" is derived from the French word
1979:, which is in turn related to the
1705:" are often used interchangeably.
49:
5503:
5192:Operations Research in Accounting
5174:
4616:from the original on 29 July 2022
4063:from the original on 26 July 2022
3893:from the original on 29 July 2022
3863:from the original on 23 July 2022
3765:The Accounting Historians Journal
3705:from the original on 21 July 2022
3451:The Accounting Historians Journal
3321:from the original on 3 April 2023
3254:from the original on 29 July 2022
3224:
3179:from the original on 3 April 2023
2883:In addition to being the largest
2847:, the telecommunications company
2648:Doctor of Business Administration
2391:Category:Accounting organizations
2233:
1624:Business and economics portal
418:Notes to the financial statements
5286:
5269:
5252:
5235:
5207:
5026:Contemporary Accounting Research
4757:
4586:from the original on 9 July 2022
3800:from the original on 2 July 2015
3580:Mariotti, Steve (12 July 2013).
2384:
2286:
1617:
366:Management Accounting Principles
89:
5139:
5109:
5096:
5088:Universidad Francisco Marroquín
4974:
4956:Journal of Accounting Education
4812:
4751:
4709:from the original on 5 May 2019
4580:U.S. Bureau of Labor Statistics
4260:
4239:
4186:
4141:. November 1972. Archived from
4082:Tredinnick, Luke (March 2017).
4075:
4017:
3992:
3770:
3668:
3573:
3525:
3498:
3486:
3477:
3307:
1932:in England merging to form the
1912:double-entry bookkeeping system
5410:Statement of changes in equity
5333:
5106:, New Orleans, May 2002) p. 61
4923:Issues in Accounting Education
4024:Beaver, Scott (3 April 2024).
3079:
3051:
2988:
2407:Professional accounting bodies
2093:accounting information systems
2029:
1910:The first published work on a
1742:Accounting information systems
1701:. The terms "accounting" and "
13:
1:
5070:10.1016/j.jbusres.2017.11.024
4968:10.1016/S0748-5751(02)00003-9
3947:Cambridge Dictionaries Online
3917:Cambridge Dictionaries Online
3827:Cambridge Dictionaries Online
3794:Cambridge Dictionaries Online
3417:(in Persian). pp. 39–40.
2954:
2944:Accounting information system
2372:Political campaign accounting
2366:Political campaign accounting
2210:Accounting information system
1967:used in the 18th century. In
1279:management information system
930:Chief human resources officer
341:Generally-accepted principles
5147:Kellogg School of Management
5117:"Enron files for bankruptcy"
5057:Journal of Business Research
4987:Australian Accounting Review
4896:10.1016/0361-3682(80)90017-3
3972:King, I. (23 October 2014).
3147:Schipper, Katherine (2005).
2719:Code of Professional Conduct
2514:reduced the Big Five to the
2402:Professional accounting body
2228:enterprise resource planning
1939:
1273:Enterprise resource planning
1101:Financial statement analysis
7:
5038:10.1506/RCKM-13FM-GK0E-3W50
4925:25 (4) (November): 631–654.
4321:"Accounting Bodies Network"
4235:(6th ed.), Basic Books
4091:Business Information Review
3165:10.1080/0963818042000338013
2937:
2863:, auditing regulations and
2822:
2728:
2711:Certified Public Accountant
2668:Certified Public Accountant
2658:Professional qualifications
2621:American Institute of CPA's
2591:towards or adopt the IFRS.
2585:Financial Reporting Council
2177:
1740:is the most common system.
10:
5508:
4525:. ifac.org. Archived from
4499:. ifac.org. Archived from
4473:. ifac.org. Archived from
4297:. ifac.org. Archived from
3696:10.2308/acch.2003.17.3.189
3463:10.2308/0148-4184.22.2.117
3153:European Accounting Review
3115:"Department of Accounting"
2832:
2826:
2732:
2671:
2661:
2599:
2525:
2464:
2399:
2388:
2379:The Journal of Accountancy
2369:
2347:
2237:
2207:
2181:
2166:
2136:
2102:
1895:. With the development of
1794:
1790:
1759:such as standard-setters,
56:Accountancy (constituency)
53:
5423:
5392:
5341:
4059:. Investopedia US. 2013.
3519:10.1080/09585209500000049
3388:The History of Accounting
3119:Foster School of Business
3043:; Foster, George (2006),
2508:demise of Arthur Andersen
2263:limited liability company
2070:
1883:The spread of the use of
1865:. By the time of Emperor
935:Chief information officer
767:Limited liability company
210:Constant purchasing power
107:Constant purchasing power
4441:"Definition of big four"
4417:. House of Lords. 2011.
4103:10.1177/0266382117692621
3675:Stephen A. Zeff (2003),
3413:کشاورزی, کیخسرو (1980).
3361:A History of ACCOUNTANCY
3250:. House of Lords. 2011.
2460:
1899:, accounting split into
1878:double-entry bookkeeping
1807:Portrait of Luca Pacioli
1757:accounting organizations
1738:double-entry bookkeeping
948:Chief technology officer
882:Mergers and acquisitions
852:Constitutional documents
677:Management of a business
541:Accounting organizations
529:People and organizations
31:latest accepted revision
5374:Governmental accounting
4445:Financial Times Lexicon
4381:"The ACA Qualification"
2739:Accounting research is
2169:Intercompany accounting
2163:Intercompany accounting
1857:systems by the ancient
1008:Environmental economics
988:International economics
939:Chief marketing officer
925:Chief financial officer
920:Chief operating officer
916:Chief executive officer
877:International trade law
671:Business administration
289:Amortization (business)
5214:Business and economics
4796:. 2014. Archived from
4675:. 2013. Archived from
4642:. 2013. Archived from
4269:Journal of Accountancy
3725:Accounting and Society
3291:. 2011. Archived from
2504:PricewaterhouseCoopers
2014:
2004:
1952:
1819:
1577:International business
1562:Business judgment rule
907:Chief business officer
807:Annual general meeting
787:State-owned enterprise
777:Privately held company
5492:Administrative theory
5359:Management accounting
5090:, March 2006) p. 41,
4937:The Accounting Review
4760:"ICAS code of ethics"
3723:Perks, R. W. (1993).
3329:– via ProQuest.
2750:management accounting
2445:(CIMA) in the UK and
2146:cost-benefit analysis
2139:Management accounting
2133:Management accounting
2081:management accounting
2026:to its present form.
1947:
1905:management accounting
1897:joint-stock companies
1804:
1797:History of accounting
1783:towards or adopt the
1714:management accounting
1253:Customer relationship
1189:Business intelligence
1151:Financial institution
1126:International finance
1076:Cash conversion cycle
983:Development economics
944:Chief product officer
692:Management accounting
413:Management discussion
5349:Financial accounting
4636:"Criteria for entry"
3210:Lung, Henry (2009).
3037:Horngren, Charles T.
2865:corporate governance
2861:accounting standards
2746:financial accounting
2680:chartered accountant
2664:Chartered accountant
2644:Doctor of Philosophy
2528:Accounting standards
2473:financial statements
2455:chartered accountant
2310:improve this section
2112:financial statements
2105:Financial accounting
2099:Financial accounting
2077:financial accounting
1917:Summa de arithmetica
1901:financial accounting
1816:Museo di Capodimonte
1726:financial statements
1710:financial accounting
1194:Business development
1038:Economic development
800:Corporate governance
697:Financial accounting
380:Financial statements
333:Accounting standards
58:. For the game, see
5451:Capital expenditure
5415:Cash flow statement
5364:Forensic accounting
5123:. 3 December 2001.
4910:Accounting Horizons
4864:on 27 December 2013
3684:Accounting Horizons
3395:on 28 December 2013
3295:on 25 December 2011
2829:Accounting scandals
2812:academic publishing
2808:accounting journals
2797:computer simulation
2735:Accounting research
2652:business executives
2642:in accounting. The
2396:Professional bodies
2350:Forensic accounting
2278:Forensic accounting
2251:sole proprietorship
2204:Information systems
1948:Early 19th-century
1930:professional bodies
1765:professional bodies
1703:financial reporting
1604:Business statistics
1587:International trade
1572:Business operations
1268:Electronic business
1173:Types of management
1061:Financial statement
1043:Economic statistics
911:Chief brand officer
867:Corporate liability
782:Sole proprietorship
762:Joint-stock company
606:Earnings management
576:Positive accounting
450:Double-entry system
440:Bank reconciliation
245:Revenue recognition
21:Page version status
5441:Cost of goods sold
5431:Debits and credits
5186:in other libraries
5180:Library resources
4999:10.1111/auar.12109
4824:CareersinAudit.com
4800:on 11 October 2013
4053:"Audit Definition"
3439:, Chapter 5, p. 96
2949:Accounting records
2900:Sarbanes–Oxley Act
2543:(IASB) issues the
2417:(IFAC), including
2216:information system
1953:
1820:
1812:Jacopo de' Barbari
1567:Consumer behaviour
1369:Product life-cycle
1156:Capital management
1121:Managerial finance
812:Board of directors
581:Sarbanes–Oxley Act
516:Sarbanes–Oxley Act
445:Debits and credits
280:Cost of goods sold
235:Matching principle
27:
5474:
5473:
5446:Operating expense
5379:Social accounting
5104:Tulane Law Review
4679:on 1 January 2014
4646:on 19 August 2013
4451:on 2 January 2014
4351:"Getting Started"
4331:on 3 January 2014
4004:www.blackline.com
3734:978-0-412-47330-2
3437:978-0-415-41094-6
3041:Datar, Srikant M.
3002:on 7 January 2014
2835:Accounting ethics
2777:formally modeling
2606:bachelor's degree
2496:Ernst & Young
2346:
2345:
2338:
2120:accounting theory
1887:, instead of the
1671:economic entities
1660:
1659:
1547:Business analysis
1116:Corporate finance
1086:Capital budgeting
1023:Knowledge economy
817:Supervisory board
665:
664:
626:Two sets of books
621:Off-balance-sheet
263:Selected accounts
200:Accounting period
39:17 September 2024
18:
5499:
5400:Income statement
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5239:
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5228:
5212:
5211:
5203:
5188:about accounting
5169:
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5107:
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5094:
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4913:
4912:24 (4): 635–670.
4906:
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4856:
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4779:
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4758:Kyle, McHatton.
4755:
4749:
4748:
4746:
4744:
4725:
4719:
4718:
4716:
4714:
4699:"PhD Prep Track"
4695:
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4688:
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4684:
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4632:
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4426:
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4398:
4396:
4377:
4371:
4370:
4368:
4366:
4347:
4341:
4340:
4338:
4336:
4327:. Archived from
4317:
4311:
4310:
4308:
4306:
4301:on 10 March 2016
4291:
4285:
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4264:
4258:
4257:
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4183:
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4179:
4164:
4158:
4157:
4155:
4153:
4148:on 23 April 2021
4147:
4136:
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4119:
4088:
4079:
4073:
4072:
4070:
4068:
4049:
4043:
4040:
4034:
4033:
4030:www.netsuite.com
4021:
4015:
4014:
4012:
4010:
3996:
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3989:
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3879:
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3842:
3840:
3838:
3819:
3810:
3809:
3807:
3805:
3786:
3777:
3774:
3768:
3767:11 (2): 101–109.
3761:
3752:
3751:19 (2): 149–166.
3745:
3739:
3738:
3720:
3714:
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3710:
3704:
3681:
3672:
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3560:Ghent University
3553:
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3356:
3347:
3346:17 (7): 685–708.
3340:
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3240:
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3225:DIWAN, Jaswith.
3222:
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3033:
3012:
3011:
3009:
3007:
2992:
2986:
2985:
2977:
2908:securities fraud
2843:, auditing firm
2522:Standard-setters
2480:accounting firms
2341:
2334:
2330:
2327:
2321:
2290:
2282:
2017:
2007:
1871:Roman government
1761:accounting firms
1665:, also known as
1652:
1645:
1638:
1622:
1621:
1599:Business process
1141:Financial market
978:Labour economics
973:Public economics
732:Corporation sole
667:
666:
657:
650:
643:
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70:
69:
5507:
5506:
5502:
5501:
5500:
5498:
5497:
5496:
5477:
5476:
5475:
5470:
5419:
5388:
5369:Fund accounting
5354:Cost accounting
5337:
5332:
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5287:
5285:
5275:
5270:
5268:
5258:
5253:
5251:
5241:
5236:
5234:
5231:
5227:sister projects
5224:at Knowledge's
5218:
5206:
5198:
5182:in your library
5177:
5172:
5163:
5162:
5153:
5144:
5140:
5130:
5128:
5115:
5114:
5110:
5101:
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5049:
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4587:
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4573:
4569:
4560:
4558:
4553:, ICAEW, 2014,
4547:
4546:
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4494:
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4041:
4037:
4022:
4018:
4008:
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3998:
3997:
3993:
3983:
3981:
3978:Financial Times
3970:
3966:
3956:
3954:
3941:
3940:
3936:
3926:
3924:
3911:
3910:
3906:
3896:
3894:
3887:Merriam-Webster
3881:
3880:
3876:
3866:
3864:
3857:Merriam-Webster
3851:
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3660:
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3647:
3646:
3642:
3634:
3615:
3609:
3605:
3595:
3593:
3586:Huffington Post
3578:
3574:
3566:
3551:
3545:
3541:
3530:
3526:
3503:
3499:
3491:
3487:
3482:
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3422:
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3407:
3398:
3396:
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3371:
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3357:
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3341:
3334:
3324:
3322:
3313:
3312:
3308:
3298:
3296:
3285:IFRS Foundation
3275:
3274:
3267:
3257:
3255:
3242:
3241:
3234:
3223:
3219:
3208:
3204:
3199:
3192:
3182:
3180:
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3138:
3128:
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3112:
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3072:
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3034:
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3005:
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2994:
2993:
2989:
2978:
2961:
2957:
2940:
2916:
2914:Fraud and error
2889:Arthur Andersen
2845:Arthur Andersen
2837:
2831:
2825:
2816:business school
2737:
2731:
2676:
2670:
2662:Main articles:
2660:
2617:master's degree
2602:
2597:
2534:
2524:
2488:Arthur Andersen
2469:
2463:
2404:
2398:
2393:
2387:
2374:
2368:
2352:
2342:
2331:
2325:
2322:
2307:
2291:
2280:
2242:
2236:
2212:
2206:
2190:
2184:Financial audit
2182:Main articles:
2180:
2171:
2165:
2141:
2135:
2107:
2101:
2073:
2065:British English
2032:
1942:
1920:, published in
1893:medieval Europe
1885:Arabic numerals
1799:
1793:
1722:cost accounting
1656:
1616:
1609:
1608:
1552:Business ethics
1542:
1532:
1531:
1472:
1464:
1463:
1174:
1166:
1165:
1161:Venture capital
1091:Commercial bank
1081:Insider dealing
1056:
1048:
1047:
998:Planned economy
963:
953:
952:
897:
895:Corporate title
887:
886:
862:Corporate crime
842:
832:
831:
827:Audit committee
802:
792:
791:
747:Holding company
727:Corporate group
722:
715:Business entity
707:
706:
687:
661:
632:
631:
630:
595:
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586:
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530:
522:
521:
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490:
480:
479:
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424:
423:
422:
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372:
371:
370:
335:
325:
324:
323:
264:
256:
255:
254:
250:Unit of account
230:Historical cost
215:Economic entity
194:
186:
185:
184:
129:
121:
102:Historical cost
66:
52:
47:
46:
45:
44:
43:
42:
26:
12:
11:
5:
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5495:
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5469:
5468:
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5438:
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5427:
5425:
5421:
5420:
5418:
5417:
5412:
5407:
5402:
5396:
5394:
5390:
5389:
5387:
5386:
5384:Tax accounting
5381:
5376:
5371:
5366:
5361:
5356:
5351:
5345:
5343:
5339:
5338:
5331:
5330:
5323:
5316:
5308:
5301:
5300:
5283:
5281:from Wikibooks
5266:
5264:from Wikiquote
5249:
5220:
5217:
5216:
5196:
5195:
5189:
5176:
5175:External links
5173:
5171:
5170:
5151:
5138:
5108:
5095:
5076:
5043:
5016:
4973:
4962:(2): 123–130.
4946:
4927:
4914:
4901:
4874:
4841:
4811:
4781:
4750:
4720:
4703:BYU Accounting
4690:
4657:
4627:
4597:
4567:
4540:
4529:on 27 May 2016
4514:
4503:on 16 May 2016
4488:
4477:on 26 May 2016
4462:
4432:
4402:
4372:
4342:
4312:
4295:"IFAC Members"
4286:
4259:
4238:
4220:
4185:
4159:
4123:
4074:
4044:
4035:
4016:
3991:
3964:
3934:
3904:
3874:
3844:
3811:
3778:
3769:
3753:
3740:
3733:
3715:
3690:(3): 189–205,
3667:
3640:
3616:(PDF download)
3603:
3572:
3562:. p. 11.
3539:
3524:
3513:(3): 321–333.
3497:
3485:
3476:
3441:
3420:
3405:
3378:
3348:
3332:
3306:
3265:
3232:
3217:
3202:
3190:
3136:
3106:
3078:
3050:
3013:
2987:
2958:
2956:
2953:
2952:
2951:
2946:
2939:
2936:
2915:
2912:
2827:Main article:
2824:
2821:
2801:field research
2733:Main article:
2730:
2727:
2696:code of ethics
2659:
2656:
2646:(PhD) and the
2601:
2598:
2596:
2593:
2581:United Kingdom
2523:
2520:
2510:following the
2465:Main article:
2462:
2459:
2400:Main article:
2397:
2394:
2386:
2383:
2370:Main article:
2367:
2364:
2348:Main article:
2344:
2343:
2294:
2292:
2285:
2279:
2276:
2240:Tax accounting
2238:Main article:
2235:
2234:Tax accounting
2232:
2208:Main article:
2205:
2202:
2188:Internal audit
2179:
2176:
2167:Main article:
2164:
2161:
2137:Main article:
2134:
2131:
2103:Main article:
2100:
2097:
2072:
2069:
2055:refers to the
2031:
2028:
1969:Middle English
1965:accountantship
1941:
1938:
1795:Main article:
1792:
1789:
1777:United Kingdom
1718:tax accounting
1658:
1657:
1655:
1654:
1647:
1640:
1632:
1629:
1628:
1627:
1626:
1611:
1610:
1607:
1606:
1601:
1596:
1595:
1594:
1584:
1582:Business model
1579:
1574:
1569:
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1534:
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1349:
1338:
1333:
1332:
1331:
1321:
1316:
1311:
1306:
1301:
1300:
1299:
1291:Human resource
1288:
1283:
1282:
1281:
1270:
1265:
1260:
1255:
1250:
1245:
1240:
1235:
1233:Communications
1230:
1229:
1228:
1218:
1217:
1216:
1206:
1201:
1196:
1191:
1186:
1181:
1175:
1172:
1171:
1168:
1167:
1164:
1163:
1158:
1153:
1148:
1143:
1138:
1133:
1128:
1123:
1118:
1113:
1111:Public finance
1108:
1106:Financial risk
1103:
1098:
1093:
1088:
1083:
1078:
1073:
1068:
1063:
1057:
1054:
1053:
1050:
1049:
1046:
1045:
1040:
1035:
1033:Macroeconomics
1030:
1028:Microeconomics
1025:
1020:
1018:Market economy
1015:
1010:
1005:
1000:
995:
990:
985:
980:
975:
970:
964:
959:
958:
955:
954:
951:
950:
941:
932:
927:
922:
913:
904:
898:
893:
892:
889:
888:
885:
884:
879:
874:
872:Insolvency law
869:
864:
859:
854:
849:
847:Commercial law
843:
838:
837:
834:
833:
830:
829:
824:
822:Advisory board
819:
814:
809:
803:
798:
797:
794:
793:
790:
789:
784:
779:
774:
769:
764:
759:
754:
749:
744:
739:
734:
729:
723:
713:
712:
709:
708:
705:
704:
699:
694:
688:
683:
682:
679:
678:
674:
673:
663:
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660:
659:
652:
645:
637:
634:
633:
629:
628:
623:
618:
613:
608:
603:
597:
596:
593:
592:
589:
588:
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583:
578:
573:
568:
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561:
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554:
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543:
538:
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531:
528:
527:
524:
523:
519:
518:
513:
508:
503:
498:
492:
491:
486:
485:
482:
481:
477:
476:
471:
469:General ledger
462:
457:
452:
447:
442:
436:
435:
430:
429:
426:
425:
421:
420:
415:
410:
405:
400:
395:
390:
384:
383:
378:
377:
374:
373:
369:
368:
363:
358:
353:
348:
343:
337:
336:
331:
330:
327:
326:
322:
321:
316:
311:
306:
301:
296:
291:
282:
277:
272:
266:
265:
262:
261:
258:
257:
253:
252:
247:
242:
237:
232:
227:
222:
217:
212:
207:
202:
196:
195:
192:
191:
188:
187:
183:
182:
177:
172:
167:
162:
157:
152:
147:
142:
137:
131:
130:
127:
126:
123:
122:
120:
119:
114:
109:
104:
98:
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94:
86:
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79:
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22:
19:
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5434:
5432:
5429:
5428:
5426:
5422:
5416:
5413:
5411:
5408:
5406:
5405:Balance sheet
5403:
5401:
5398:
5397:
5395:
5391:
5385:
5382:
5380:
5377:
5375:
5372:
5370:
5367:
5365:
5362:
5360:
5357:
5355:
5352:
5350:
5347:
5346:
5344:
5340:
5336:
5329:
5324:
5322:
5317:
5315:
5310:
5309:
5306:
5298:from Wikidata
5297:
5296:
5284:
5280:
5279:
5267:
5263:
5262:
5250:
5246:
5245:
5233:
5232:
5229:
5223:
5215:
5210:
5205:
5204:
5201:
5193:
5190:
5187:
5183:
5179:
5178:
5166:
5160:
5158:
5156:
5148:
5142:
5126:
5122:
5118:
5112:
5105:
5099:
5093:
5089:
5083:
5081:
5071:
5066:
5062:
5058:
5054:
5047:
5039:
5035:
5031:
5027:
5020:
5004:
5000:
4996:
4993:(1): 71–100.
4992:
4988:
4984:
4977:
4969:
4965:
4961:
4957:
4950:
4943:(4): 601–632.
4942:
4938:
4931:
4924:
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4911:
4905:
4897:
4893:
4889:
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4878:
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4577:
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4552:
4551:
4544:
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4502:
4498:
4492:
4476:
4472:
4466:
4450:
4446:
4442:
4436:
4420:
4416:
4415:UK Parliament
4412:
4406:
4390:
4386:
4382:
4376:
4360:
4356:
4352:
4346:
4330:
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4225:
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4212:
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4200:
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4085:
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4062:
4058:
4054:
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4039:
4031:
4027:
4020:
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3968:
3952:
3948:
3944:
3938:
3922:
3918:
3914:
3908:
3892:
3888:
3884:
3883:"accountancy"
3878:
3862:
3858:
3854:
3848:
3832:
3828:
3824:
3818:
3816:
3799:
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3791:
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3736:
3730:
3726:
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3409:
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3316:
3310:
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3282:
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3272:
3270:
3253:
3249:
3248:UK Parliament
3245:
3239:
3237:
3228:
3221:
3213:
3206:
3197:
3195:
3178:
3174:
3170:
3166:
3162:
3158:
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3141:
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3120:
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3110:
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3082:
3071:
3067:
3060:
3054:
3046:
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3038:
3032:
3030:
3028:
3026:
3024:
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3020:
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2997:
2991:
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2976:
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2972:
2970:
2968:
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2964:
2959:
2950:
2947:
2945:
2942:
2941:
2935:
2932:
2930:
2924:
2921:
2911:
2909:
2905:
2904:United States
2901:
2896:
2894:
2890:
2886:
2881:
2878:
2874:
2873:Enron scandal
2869:
2866:
2862:
2858:
2854:
2850:
2846:
2842:
2836:
2830:
2820:
2817:
2813:
2809:
2804:
2802:
2798:
2794:
2790:
2785:
2781:
2778:
2774:
2770:
2766:
2765:Methodologies
2761:
2759:
2755:
2751:
2747:
2742:
2736:
2726:
2722:
2720:
2716:
2712:
2708:
2704:
2703:United States
2699:
2697:
2693:
2689:
2685:
2681:
2675:
2669:
2665:
2655:
2653:
2649:
2645:
2641:
2637:
2633:
2628:
2626:
2622:
2618:
2614:
2613:job positions
2611:
2607:
2592:
2590:
2586:
2582:
2579:, and in the
2578:
2574:
2570:
2569:United States
2564:
2562:
2558:
2554:
2550:
2546:
2542:
2538:
2533:
2529:
2519:
2517:
2513:
2512:Enron scandal
2509:
2505:
2501:
2497:
2493:
2489:
2483:
2481:
2477:
2474:
2468:
2458:
2456:
2452:
2448:
2444:
2440:
2436:
2432:
2428:
2427:CPA Australia
2424:
2420:
2416:
2412:
2408:
2403:
2392:
2385:Organizations
2382:
2380:
2373:
2363:
2361:
2357:
2351:
2340:
2337:
2329:
2319:
2315:
2311:
2305:
2304:
2300:
2295:This section
2293:
2289:
2284:
2283:
2275:
2272:
2268:
2264:
2260:
2256:
2252:
2248:
2241:
2231:
2229:
2225:
2220:
2217:
2211:
2201:
2197:
2195:
2189:
2185:
2175:
2170:
2160:
2158:
2153:
2151:
2147:
2140:
2130:
2128:
2123:
2121:
2117:
2113:
2106:
2096:
2094:
2090:
2086:
2082:
2078:
2068:
2066:
2062:
2058:
2054:
2050:
2048:
2044:
2040:
2036:
2027:
2025:
2021:
2020:pronunciation
2016:
2011:
2006:
2001:
1996:
1994:
1990:
1986:
1982:
1978:
1974:
1970:
1966:
1962:
1958:
1957:Great Britain
1951:
1946:
1937:
1935:
1931:
1927:
1923:
1919:
1918:
1913:
1908:
1906:
1902:
1898:
1894:
1890:
1889:Roman numbers
1886:
1881:
1879:
1874:
1872:
1868:
1864:
1860:
1856:
1852:
1848:
1844:
1840:
1836:
1832:
1828:
1827:civilizations
1825:
1817:
1813:
1810:, painted by
1809:
1808:
1803:
1798:
1788:
1786:
1782:
1778:
1774:
1770:
1766:
1762:
1758:
1754:
1750:
1745:
1743:
1739:
1735:
1731:
1727:
1723:
1719:
1715:
1711:
1706:
1704:
1700:
1696:
1692:
1688:
1684:
1680:
1676:
1672:
1668:
1664:
1653:
1648:
1646:
1641:
1639:
1634:
1633:
1631:
1630:
1625:
1620:
1615:
1614:
1613:
1612:
1605:
1602:
1600:
1597:
1593:
1590:
1589:
1588:
1585:
1583:
1580:
1578:
1575:
1573:
1570:
1568:
1565:
1563:
1560:
1558:
1557:Business plan
1555:
1553:
1550:
1548:
1545:
1544:
1541:
1536:
1535:
1528:
1525:
1523:
1520:
1518:
1515:
1513:
1510:
1508:
1505:
1503:
1500:
1498:
1495:
1493:
1490:
1488:
1487:Communication
1485:
1483:
1480:
1478:
1475:
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1468:
1467:
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1457:
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1448:
1447:administrator
1445:
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1387:
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1357:
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1348:
1345:
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1330:
1329:administrator
1327:
1326:
1325:
1322:
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1317:
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1298:
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1264:
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1239:
1238:Configuration
1236:
1234:
1231:
1227:
1224:
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1219:
1215:
1212:
1211:
1210:
1207:
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1202:
1200:
1197:
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1192:
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1182:
1180:
1177:
1176:
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1169:
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1154:
1152:
1149:
1147:
1144:
1142:
1139:
1137:
1134:
1132:
1129:
1127:
1124:
1122:
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1114:
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1109:
1107:
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1097:
1094:
1092:
1089:
1087:
1084:
1082:
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1069:
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1026:
1024:
1021:
1019:
1016:
1014:
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1009:
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1004:
1001:
999:
996:
994:
993:Mixed economy
991:
989:
986:
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981:
979:
976:
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971:
969:
966:
965:
962:
957:
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855:
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841:
840:Corporate law
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805:
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700:
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693:
690:
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686:
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639:
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636:
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614:
612:
611:Error account
609:
607:
604:
602:
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489:
484:
483:
475:
474:Trial balance
472:
470:
466:
463:
461:
458:
456:
455:FIFO and LIFO
453:
451:
448:
446:
443:
441:
438:
437:
433:
428:
427:
419:
416:
414:
411:
409:
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399:
396:
394:
393:Balance sheet
391:
389:
388:Annual report
386:
385:
381:
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375:
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364:
362:
359:
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259:
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248:
246:
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238:
236:
233:
231:
228:
226:
225:Going concern
223:
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190:
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5456:Depreciation
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3000:the original
2990:
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2793:case studies
2784:interpretive
2769:repositories
2762:
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2723:
2721:and Bylaws.
2700:
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2308:Please help
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2034:
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1981:Vulgar Latin
1976:
1972:
1964:
1960:
1954:
1926:Luca Pacioli
1915:
1909:
1882:
1875:
1853:, and early
1821:
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1753:Luca Pacioli
1746:
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1679:corporations
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1662:
1661:
1477:Architecture
1471:Organization
1437:Supply chain
1263:Earned value
1136:Stock market
1013:Open economy
1003:Econometrics
742:Conglomerate
684:
546:Luca Pacioli
467: /
287: /
285:Depreciation
193:Key concepts
165:Governmental
82:
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63:(video game)
60:
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29:This is the
23:
5063:: 220–232.
5032:: 223–255.
4890:(1): 5–27.
4868:27 December
4834:13 December
4713:31 December
4683:31 December
4650:31 December
4620:31 December
4590:31 December
4174:. OpenLearn
4152:30 December
4067:30 December
3957:30 December
3927:30 December
3897:30 December
3867:30 December
3837:30 December
3804:30 December
3661:28 December
3399:28 December
3372:28 December
3214:. Elsevier.
3129:31 December
3006:31 December
2918:Accounting
2877:regulations
2814:than their
2604:At least a
2437:(ACCA) and
2259:corporation
2255:partnership
2053:Accountancy
2030:Terminology
2024:orthography
1924:in 1494 by
1863:Babylonians
1849:in ancient
1847:bookkeeping
1831:Mesopotamia
1736:, of which
1734:bookkeeping
1699:accountants
1667:accountancy
1592:Trade route
1507:Engineering
1502:Development
1354:Performance
1297:development
1258:Distributed
1131:Liquidation
772:Partnership
757:Corporation
752:Cooperative
559:Development
536:Accountants
432:Bookkeeping
351:Convergence
309:Liabilities
240:Materiality
128:Major types
5487:Accounting
5481:Categories
5466:Net income
5393:Statements
5335:Accounting
5261:Quotations
5222:Accounting
5092:UFM.edu.gt
5009:3 December
4774:18 October
4201:(5): 1–9.
4178:3 February
3984:28 January
2955:References
2929:negligence
2893:Chapter 11
2885:bankruptcy
2833:See also:
2672:See also:
2526:See also:
2389:See also:
2356:litigation
2061:profession
2057:occupation
2047:accountant
2039:principles
2035:Accounting
2000:accountant
1998:The word "
1961:accompting
1695:regulators
1691:management
1675:businesses
1673:, such as
1663:Accounting
1459:Technology
1341:Operations
1221:Commercial
1214:innovation
1204:Capability
1096:Derivative
685:Accounting
594:Misconduct
220:Fair value
170:Management
112:Management
83:Accounting
61:Accounting
5278:Textbooks
4804:4 January
4743:4 January
4561:1 January
4455:1 January
4425:1 January
4395:3 January
4365:3 January
4335:3 January
4281:198258865
4275:(3): 36.
4111:157743821
4009:16 August
3628:KU Leuven
3258:1 January
3173:153931720
2640:professor
2632:doctorate
2326:June 2023
2297:does not
2267:Corporate
2015:computare
1989:computare
1985:computare
1973:accounten
1940:Etymology
1936:in 1880.
1859:Egyptians
1730:suppliers
1687:creditors
1683:investors
1527:Structure
1512:Hierarchy
1432:Strategic
1319:Materials
1309:Knowledge
1286:Financial
1226:Marketing
1071:Factoring
1066:Insurance
968:Commodity
961:Economics
616:Hollywood
496:Financial
398:Cash-flow
155:Financial
5131:15 March
5125:Archived
5121:BBC News
5003:Archived
4828:Archived
4768:Archived
4737:Archived
4735:. 2014.
4707:Archived
4705:. 2013.
4614:Archived
4612:. 2013.
4584:Archived
4555:archived
4533:25 March
4507:25 March
4481:25 March
4419:Archived
4389:Archived
4387:. 2014.
4359:Archived
4357:. 2014.
4305:25 March
4277:ProQuest
4252:2 August
4215:61767095
4115:Archived
4061:Archived
3980:. ft.com
3951:Archived
3921:Archived
3891:Archived
3861:Archived
3831:Archived
3798:Archived
3700:archived
3655:archived
3632:Archived
3596:3 August
3590:Archived
3564:Archived
3471:40698165
3366:archived
3319:Archived
3299:27 April
3281:ifrs.org
3252:Archived
3177:Archived
3123:Archived
3121:. 2013.
3098:Archived
3070:Archived
2938:See also
2927:tort of
2849:WorldCom
2823:Scandals
2789:critical
2780:theories
2758:taxation
2754:auditing
2741:research
2729:Research
2686:undergo
2636:academia
2589:converge
2516:Big Four
2492:Deloitte
2421:(ICAS),
2360:Forensic
2271:personal
2194:unbiased
2178:Auditing
2089:taxation
2085:auditing
1914:was the
1867:Augustus
1855:auditing
1839:counting
1814:, 1495 (
1787:(IFRS).
1781:converge
1517:Patterns
1497:Conflict
1482:Behavior
1422:Security
1399:Resource
1384:Property
1347:services
1304:Incident
1243:Conflict
1199:Capacity
902:Chairman
857:Contract
601:Creative
571:Research
501:Internal
488:Auditing
304:Goodwill
299:Expenses
150:Forensic
75:a series
73:Part of
35:reviewed
5436:Revenue
3630:: 302.
3325:3 April
3183:3 April
2902:in the
2857:Sunbeam
2701:In the
2610:auditor
2600:Degrees
2577:US GAAP
2476:audited
2318:removed
2303:sources
2157:budgets
2022:and in
2005:compter
1977:aconter
1835:writing
1824:ancient
1791:History
1492:Culture
1442:Systems
1427:Service
1406:
1394:Records
1389:Quality
1379:Project
1374:Product
1364:Process
1343:
1324:Network
1293:
1275:
1248:Content
1055:Finance
737:Company
566:History
460:Journal
319:Revenue
205:Accrual
5200:Portal
4640:CPA UK
4279:
4213:
4195:EDPACS
4109:
3731:
3709:16 May
3469:
3435:
3171:
2799:; and
2555:; the
2506:. The
2453:) and
2261:, and
2127:annual
2071:Topics
1993:putare
1950:ledger
1869:, the
1749:Venice
1693:, and
1454:Talent
1410:crisis
1336:Office
1209:Change
511:Report
465:Ledger
408:Income
403:Equity
314:Profit
294:Equity
270:Assets
175:Social
140:Budget
5424:Terms
5244:Media
4862:(PDF)
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