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Accounting:Universal

TermDefinition
Accounting system Designed to collect, document, and report n financial transactions affecting the business.
Manual Accounting System The accounting information is processed by hand.
Computerized Accounting System The financial information is recorded by entering it into a computer.
GAAP The rules are referred to as generally accepted accounting principals.
Financial Reports Summarized information about the financial status of the business.
Financial Accounting Focuses on reporting information to external users.
Management Accounting Focuses on reporting information to management, is often referred to as accounting reports for internal users of accounting information
Business entity Exists independently of its owner's personal holdings.
Accounting Period A period of time covered by an accounting repert.
Going Concern Business is expected to continue
Created by: 237518
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