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2.2

Accounting

TermDefinition
Accounting System Designed to collect, document, and report financial transactions affecting the business
Manual Accounting System Accounting process is done by hand
Computerized Accounting System Accounting process done by a computer
GAAP General Accepted Accounting Principles
Financial Report Summarized information about the financial status of a business
Financial Accounting Focuses reporting information to external users
Management Accounting Focuses on reporting information to management
Business Entity Exists independently of its owners personal holdings
Accounting Period Period of time covered by accounting report
Going Concern Business is expected to continue
Created by: 333317
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