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Accounting Chapter 2 vocab.

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Term
Definition
Accounting Period   Is the assumption that the life of the businesses divided into specific periods of time that are covered by accounting repots.  
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Business Entity   Is the assumption that for a accounting purpose, a business exist separately from the personal holding of its owner.  
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Capital   Money that investors, banks, or business owners supply.  
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Charter   Legal permissions for a business to operate  
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Computerized Accounting System   The financial information entered into a computer.  
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Corporation   Business recognized by law to have a life of its own.  
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Entrepreneur   Taking ideas for product and turning them into actual business.  
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Financial Accounting   Provides information to external users, people outside the business.  
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Financial Reports   Are summarized information about the financial status of the business.  
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Free Enterprise System   People are free to produce the goods and services they choose.  
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GAAP   Generally Accepted Accounting Principles.  
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Going Concern   Is that assumption that a business has the ability to survive and operate indefinitely unless evidence supports the fact it cannot.  
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Loss   The money a business spends over what they earned  
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Management Accounting   Provides information to internal users, people inside the business.  
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Manual Accounting System   The accounting information is processed by hand.  
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Manufacturing Business   Use labor and machinery to transform raw materials into furnished products. examples Building a house.  
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Merchandising Business   Buys products and resells them. example Wal-Mart.  
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Partnership   Owned by two or more persons.  
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Profit   Money left after owner pays all operating cost.  
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Service Business   Provide needed services, such as medical, legal, hair styling, and lawn mowing, for a fee  
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Sole Proprietorship   Owned by one person.  
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Created by: Jdegolier16
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