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Acct. Chap 2

QuestionAnswer
Accounting system Collects documents, and report financial transactions.
Manual Accounting system A way of keeping business financial records with a written ledger of transactions.
Computerized Accounting System Financial information is recorded by entering by entering it into a computer
GAAP General Accepted Accounting Principles
Financial Reports Summarized information about the financial status of the building
Business entry Exists independently of its owners personal holdings
Financial Accounting Reports information to external users
Management Accounting Reports information to management
Accounting Period Time covered by an accounting report
Going Concern Business that is expected to continue.
Corperation Company or group of people authorized to act as a single entity and recognized as such in law.
Entrepreneur A person who organizes and operates a business or businesses, taking on greater than normal financial risks in order to do so
Created by: 18821
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