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2.2

Accounting

TermDefinition
Accounting system Designed to collect, documented, and report on financial transactions affecting business
manual accounting system Processed by hand
Computerized accounting system The financial information is recorded by entering it into a computer
GAAP generally accepted accounting principles, rule report
Financial reports summarized information about the financial status of a business
Financial accounting Focuses on reporting information to external users
Management accounting Which focuses on reporting information to management
Business entity exsists independently of its owners personal holdings
Accounting period is a period of time covered by an accounting report
going concern A business that assumed to keep going
Created by: 375517
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