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Template:Accounting
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Part of
a series
on
Accounting
Historical cost
Constant purchasing power
Management
Tax
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Major types
Audit
Budget
Cost
Forensic
Financial
Fund
Governmental
Management
Social
Tax
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Key concepts
Accounting period
Accrual
Constant purchasing power
Economic entity
Fair value
Going concern
Historical cost
Matching principle
Materiality
Revenue recognition
Unit of account
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Selected accounts
Assets
Cash
Cost of goods sold
Depreciation
/
Amortization
Equity
Expenses
Goodwill
Liabilities
Profit
Revenue
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Accounting standards
Generally-accepted principles
Generally-accepted auditing standards
Convergence
International Financial Reporting Standards
International Standards on Auditing
Management Accounting Principles
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Financial statements
Annual report
Balance sheet
Cash-flow
Equity
Income
Management discussion
Notes to the financial statements
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Bookkeeping
Bank reconciliation
Debits and credits
Double-entry system
FIFO and LIFO
Journal
Ledger
/
General ledger
T accounts
Trial balance
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Auditing
Financial
Internal
Firms
Report
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People and organizations
Accountants
Accounting organizations
Luca Pacioli
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Development
History
Research
Positive accounting
Sarbanes–Oxley Act
v
t
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