beginning of accounts

1. Accountancy
Key concepts
•Accountant
• Accounting period
• Accrual
• Bookkeeping
•Cash and accrual basis
•Capital maintenance in units of constant purchasing power
•Cash flow forecasting
• Chart of accounts
• Convergence
•Journal
• Special journals
• Cost of goods sold
•Credit terms
• Debits and credits
• Double-entry system
•Mark-to-market accounting
• FIFO and LIFO
• GAAP / IFRS
•Management Accounting Principles
• General ledger
•Goodwill
• Historical cost
• Matching principle
•Revenue recognition
• Trial balance
Fields of accounting
•Cost
• Financial
• Forensic
• Fund
• Management
•Tax (U.S.)
• Throughput
Financial statements
•Balance sheet
• Cash flow statement
• Income statement
•Statement of retained earnings
• Notes
•Management discussion and analysis
• XBRL
Auditing
•Auditor's report
• Control self-assessment
• Financial audit
•GAAS / ISA
• Internal audit
• Sarbanes–Oxley Act
Accounting qualifications
•CIA
• CA
• AIA
• CPA
• CCA
• CGA
• CMA
• CAT
• AAT
•CFE
• CICA
• ACCA
• CIMA
• CGMA
• IPA
•V
• T
• E
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Simple accLuca Pacioli and double-entry bookkeeping[edit source]
Main article
When med
The earlies
Portrait of Luca Pacioli, attributed to Jacopo de' Barbari, 1495, (Museo di Capodimonte).