Accounting Category: Accounting principles
What are operational obligations? What are financing obligations? How is a bond different from a note payable? How to define long-term liabilities? Find answers in this accounting article.
Why isn't managerial accounting used for external financial reporting? Why isn't financial accounting sufficient to run a company? Find answers to these and other questions in this article.
Discover the qualities of accounting information such as relevance, reliability, comparability and consistency.
Learn about two accounting conventions that allow deviation from basic accounting principles: materiality and conservatism.
Learn about percentage-of-sales approach and percentage-of-receivables approach in calculating allowance for doubtful accounts and bad debt expense.
Learn accounting basics about acquisition costs in purchase accounting.
Learn about revenue recognition in situations when a right of product return exists.
Learn about goodwill and accounting for it in a business combination.
Learn about the relationship between accounting period assumption and matching principle.
Luca Pacioli, the father of modern accounting, and his famous book The Summa.
- Accounting and computers
- Accounting assumptions
- Accounting careers
- Accounting principles
- Accounting research and facts
- Accounts payable
- Accounts receivable
- Accrual accounting
- Accruals
- Activity based costing
- Assets
- Auditing
- Balance sheet
- Bookkeeping
- Business analytics
- Cash
- Cash flow statement
- Compensation
- Cost accounting and analysis
- Cost of sales
- Credits
- Debits
- Deferrals
- Equity
- Equity statement
- Expenses
- Financial ratios
- Fixed assets
- Fob
- General ledger
- How to's
- Income statement
- Intangible assets
- Internal controls
- Inventory
- Journal entries
- Liabilities
- Manufacturing and Nonmanufacturing Costs
- Payroll
- Reconciliations
- Revenues
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