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Available in 24 languages" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-24" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">24 languages</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D9%82%D8%A7%D9%84%D8%A8:%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D8%A9" title="قالب:محاسبة – Arabic" lang="ar" hreflang="ar" data-title="قالب:محاسبة" data-language-autonym="العربية" data-language-local-name="Arabic" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-as mw-list-item"><a href="https://as.wikipedia.org/wiki/%E0%A6%B8%E0%A6%BE%E0%A6%81%E0%A6%9A:%E0%A6%B9%E0%A6%BF%E0%A6%9A%E0%A6%BE%E0%A6%AA%E0%A6%AC%E0%A6%BF%E0%A6%A6%E0%A7%8D%E0%A6%AF%E0%A6%BE" title="সাঁচ:হিচাপবিদ্যা – Assamese" lang="as" hreflang="as" data-title="সাঁচ:হিচাপবিদ্যা" data-language-autonym="অসমীয়া" data-language-local-name="Assamese" class="interlanguage-link-target"><span>অসমীয়া</span></a></li><li class="interlanguage-link interwiki-az mw-list-item"><a href="https://az.wikipedia.org/wiki/%C5%9Eablon:M%C3%BChasibat_u%C3%A7otu" title="Şablon:Mühasibat uçotu – Azerbaijani" lang="az" hreflang="az" data-title="Şablon:Mühasibat uçotu" data-language-autonym="Azərbaycanca" data-language-local-name="Azerbaijani" class="interlanguage-link-target"><span>Azərbaycanca</span></a></li><li class="interlanguage-link interwiki-bn mw-list-item"><a href="https://bn.wikipedia.org/wiki/%E0%A6%9F%E0%A7%87%E0%A6%AE%E0%A6%AA%E0%A7%8D%E0%A6%B2%E0%A7%87%E0%A6%9F:%E0%A6%B9%E0%A6%BF%E0%A6%B8%E0%A6%BE%E0%A6%AC%E0%A6%AC%E0%A6%BF%E0%A6%9C%E0%A7%8D%E0%A6%9E%E0%A6%BE%E0%A6%A8" title="টেমপ্লেট:হিসাববিজ্ঞান – Bangla" lang="bn" hreflang="bn" data-title="টেমপ্লেট:হিসাববিজ্ঞান" data-language-autonym="বাংলা" data-language-local-name="Bangla" class="interlanguage-link-target"><span>বাংলা</span></a></li><li class="interlanguage-link interwiki-be mw-list-item"><a href="https://be.wikipedia.org/wiki/%D0%A8%D0%B0%D0%B1%D0%BB%D0%BE%D0%BD:%D0%91%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B0%D1%80%D1%81%D0%BA%D1%96_%D1%9E%D0%BB%D1%96%D0%BA" title="Шаблон:Бухгалтарскі ўлік – Belarusian" lang="be" hreflang="be" data-title="Шаблон:Бухгалтарскі ўлік" data-language-autonym="Беларуская" data-language-local-name="Belarusian" class="interlanguage-link-target"><span>Беларуская</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D8%A7%D9%84%DA%AF%D9%88:%D9%86%D9%88%D8%A7%D8%B1_%DA%A9%D9%86%D8%A7%D8%B1%DB%8C_%D8%AD%D8%B3%D8%A7%D8%A8%D8%AF%D8%A7%D8%B1%DB%8C" title="الگو:نوار کناری حسابداری – Persian" lang="fa" hreflang="fa" data-title="الگو:نوار کناری حسابداری" data-language-autonym="فارسی" data-language-local-name="Persian" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%ED%8B%80:%ED%9A%8C%EA%B3%84" title="틀:회계 – Korean" lang="ko" hreflang="ko" data-title="틀:회계" data-language-autonym="한국어" data-language-local-name="Korean" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D4%BF%D5%A1%D5%B2%D5%A1%D5%BA%D5%A1%D6%80:%D5%80%D5%A1%D5%B7%D5%BE%D5%A1%D5%BA%D5%A1%D5%B0%D5%A1%D5%AF%D5%A1%D5%B6_%D5%B0%D5%A1%D5%B7%D5%BE%D5%A1%D5%BC%D5%B8%D6%82%D5%B4" title="Կաղապար:Հաշվապահական հաշվառում – Armenian" lang="hy" hreflang="hy" data-title="Կաղապար:Հաշվապահական հաշվառում" data-language-autonym="Հայերեն" data-language-local-name="Armenian" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%B8%E0%A4%BE%E0%A4%81%E0%A4%9A%E0%A4%BE:%E0%A4%B2%E0%A5%87%E0%A4%96%E0%A4%BE" title="साँचा:लेखा – Hindi" lang="hi" hreflang="hi" data-title="साँचा:लेखा" data-language-autonym="हिन्दी" data-language-local-name="Hindi" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Templat:Akuntansi" title="Templat:Akuntansi – Indonesian" lang="id" hreflang="id" data-title="Templat:Akuntansi" data-language-autonym="Bahasa Indonesia" data-language-local-name="Indonesian" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-he mw-list-item"><a href="https://he.wikipedia.org/wiki/%D7%AA%D7%91%D7%A0%D7%99%D7%AA:%D7%97%D7%A9%D7%91%D7%95%D7%A0%D7%90%D7%95%D7%AA" title="תבנית:חשבונאות – Hebrew" lang="he" hreflang="he" data-title="תבנית:חשבונאות" data-language-autonym="עברית" data-language-local-name="Hebrew" class="interlanguage-link-target"><span>עברית</span></a></li><li class="interlanguage-link interwiki-ml mw-list-item"><a href="https://ml.wikipedia.org/wiki/%E0%B4%AB%E0%B4%B2%E0%B4%95%E0%B4%82:Accounting" title="ഫലകം:Accounting – Malayalam" lang="ml" hreflang="ml" data-title="ഫലകം:Accounting" data-language-autonym="മലയാളം" data-language-local-name="Malayalam" class="interlanguage-link-target"><span>മലയാളം</span></a></li><li class="interlanguage-link interwiki-ms mw-list-item"><a href="https://ms.wikipedia.org/wiki/Templat:Perakaunan" title="Templat:Perakaunan – Malay" lang="ms" hreflang="ms" data-title="Templat:Perakaunan" data-language-autonym="Bahasa Melayu" data-language-local-name="Malay" class="interlanguage-link-target"><span>Bahasa Melayu</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/Template:%E4%BC%9A%E8%A8%88" title="Template:会計 – Japanese" lang="ja" hreflang="ja" data-title="Template:会計" data-language-autonym="日本語" data-language-local-name="Japanese" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-no mw-list-item"><a href="https://no.wikipedia.org/wiki/Mal:Regnskap" title="Mal:Regnskap – Norwegian Bokmål" lang="nb" hreflang="nb" data-title="Mal:Regnskap" data-language-autonym="Norsk bokmål" data-language-local-name="Norwegian Bokmål" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-ps mw-list-item"><a href="https://ps.wikipedia.org/wiki/%DA%A9%D9%8A%D9%86%DA%89%DB%8D:%D8%AD%D8%B3%D8%A7%D8%A8%D9%88%D9%86%D9%87" title="کينډۍ:حسابونه – Pashto" lang="ps" hreflang="ps" data-title="کينډۍ:حسابونه" data-language-autonym="پښتو" data-language-local-name="Pashto" class="interlanguage-link-target"><span>پښتو</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Predefini%C3%A7%C3%A3o:Contabilidade" title="Predefinição:Contabilidade – Portuguese" lang="pt" hreflang="pt" data-title="Predefinição:Contabilidade" data-language-autonym="Português" data-language-local-name="Portuguese" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ro mw-list-item"><a href="https://ro.wikipedia.org/wiki/Format:Contabilitate" title="Format:Contabilitate – Romanian" lang="ro" hreflang="ro" data-title="Format:Contabilitate" data-language-autonym="Română" data-language-local-name="Romanian" class="interlanguage-link-target"><span>Română</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%A8%D0%B0%D0%B1%D0%BB%D0%BE%D0%BD:%D0%91%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D1%81%D0%BA%D0%B8%D0%B9_%D1%83%D1%87%D1%91%D1%82" title="Шаблон:Бухгалтерский учёт – Russian" lang="ru" hreflang="ru" data-title="Шаблон:Бухгалтерский учёт" data-language-autonym="Русский" data-language-local-name="Russian" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-tr mw-list-item"><a href="https://tr.wikipedia.org/wiki/%C5%9Eablon:Muhasebe" title="Şablon:Muhasebe – Turkish" lang="tr" hreflang="tr" data-title="Şablon:Muhasebe" data-language-autonym="Türkçe" data-language-local-name="Turkish" class="interlanguage-link-target"><span>Türkçe</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%A8%D0%B0%D0%B1%D0%BB%D0%BE%D0%BD:%D0%91%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D1%81%D1%8C%D0%BA%D0%B8%D0%B9_%D0%BE%D0%B1%D0%BB%D1%96%D0%BA" title="Шаблон:Бухгалтерський облік – Ukrainian" lang="uk" hreflang="uk" data-title="Шаблон:Бухгалтерський облік" data-language-autonym="Українська" data-language-local-name="Ukrainian" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-ur mw-list-item"><a href="https://ur.wikipedia.org/wiki/%D8%B3%D8%A7%D9%86%DA%86%DB%81:%D8%AD%D8%B3%D8%A7%D8%A8%D8%AF%D8%A7%D8%B1%DB%8C" title="سانچہ:حسابداری – Urdu" lang="ur" hreflang="ur" data-title="سانچہ:حسابداری" data-language-autonym="اردو" data-language-local-name="Urdu" class="interlanguage-link-target"><span>اردو</span></a></li><li class="interlanguage-link interwiki-vi mw-list-item"><a href="https://vi.wikipedia.org/wiki/B%E1%BA%A3n_m%E1%BA%ABu:K%E1%BA%BF_to%C3%A1n" title="Bản mẫu:Kế toán – Vietnamese" lang="vi" hreflang="vi" data-title="Bản mẫu:Kế toán" data-language-autonym="Tiếng Việt" data-language-local-name="Vietnamese" class="interlanguage-link-target"><span>Tiếng 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solid #aaa;text-align:center}.mw-parser-output .accounting .noborder .sidebar-list-title{border-top:none}</style><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><table class="sidebar sidebar-collapse nomobile nowraplinks accounting"><tbody><tr><td class="sidebar-pretitle">Part of <a href="/wiki/Category:Accounting" title="Category:Accounting">a series</a> on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Accounting" title="Accounting">Accounting</a></th></tr><tr><td class="sidebar-image"><span class="notpageimage" typeof="mw:File"><a href="/wiki/File:Ledger.png" class="mw-file-description" title="Early 19th-century German ledger"><img alt="Early 19th-century German ledger" src="//upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/200px-Ledger.png" decoding="async" width="200" height="105" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/300px-Ledger.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/400px-Ledger.png 2x" data-file-width="1706" data-file-height="896" /></a></span></td></tr><tr><td class="sidebar-above"> <div class="hlist"><ul><li><a href="/wiki/Historical_cost" title="Historical cost">Historical cost</a></li><li><a href="/wiki/Constant_purchasing_power_accounting" title="Constant purchasing power accounting">Constant purchasing power</a></li><li><a href="/wiki/Management_accounting" title="Management accounting">Management</a></li><li><a href="/wiki/Tax_accounting_in_the_United_States" title="Tax accounting in the United States">Tax</a></li></ul></div></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed noborder"><div class="sidebar-list-title" style="color: var(--color-base)">Major types</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Audit" title="Audit">Audit</a></li><li><a href="/wiki/Budget" title="Budget">Budget</a></li><li><a href="/wiki/Cost_accounting" title="Cost accounting">Cost</a></li><li><a href="/wiki/Forensic_accounting" title="Forensic accounting">Forensic</a></li><li><a href="/wiki/Financial_accounting" title="Financial accounting">Financial</a></li><li><a href="/wiki/Fund_accounting" title="Fund accounting">Fund</a></li><li><a href="/wiki/Governmental_accounting" title="Governmental accounting">Governmental</a></li><li><a href="/wiki/Management_accounting" title="Management accounting">Management</a></li><li><a href="/wiki/Social_accounting" title="Social accounting">Social</a></li><li><a href="/wiki/Tax_accounting" class="mw-redirect" title="Tax accounting">Tax</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Key concepts</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Accounting_period" title="Accounting period">Accounting period</a></li><li><a href="/wiki/Accrual" title="Accrual">Accrual</a></li><li><a href="/wiki/Constant_purchasing_power_accounting" title="Constant purchasing power accounting">Constant purchasing power</a></li><li><a href="/wiki/Economic_entity" title="Economic entity">Economic entity</a></li><li><a href="/wiki/Fair_value" title="Fair value">Fair value</a></li><li><a href="/wiki/Going_concern" title="Going concern">Going concern</a></li><li><a href="/wiki/Historical_cost" title="Historical cost">Historical cost</a></li><li><a href="/wiki/Matching_principle" title="Matching principle">Matching principle</a></li><li><a href="/wiki/Materiality_(auditing)" title="Materiality (auditing)">Materiality</a></li><li><a href="/wiki/Revenue_recognition" title="Revenue recognition">Revenue recognition</a></li><li><a href="/wiki/Unit_of_account" title="Unit of account">Unit of account</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Selected accounts</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Asset" title="Asset">Assets</a></li><li><a href="/wiki/Cash" title="Cash">Cash</a></li><li><a href="/wiki/Cost_of_goods_sold" title="Cost of goods sold">Cost of goods sold</a></li><li><a href="/wiki/Depreciation" title="Depreciation">Depreciation</a> / <a href="/wiki/Amortization_(business)" class="mw-redirect" title="Amortization (business)">Amortization (business)</a></li><li><a href="/wiki/Equity_(finance)" title="Equity (finance)">Equity</a></li><li><a href="/wiki/Expense" title="Expense">Expenses</a></li><li><a href="/wiki/Goodwill_(accounting)" title="Goodwill (accounting)">Goodwill</a></li><li><a href="/wiki/Liability_(financial_accounting)" title="Liability (financial accounting)">Liabilities</a></li><li><a href="/wiki/Profit_(accounting)" title="Profit (accounting)">Profit</a></li><li><a href="/wiki/Revenue" title="Revenue">Revenue</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Accounting_standard" title="Accounting standard">Accounting standards</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Generally_accepted_accounting_principles" class="mw-redirect" title="Generally accepted accounting principles">Generally-accepted principles</a></li><li><a href="/wiki/Generally_accepted_auditing_standards" class="mw-redirect" title="Generally accepted auditing standards">Generally-accepted auditing standards</a></li><li><a href="/wiki/Convergence_of_accounting_standards" title="Convergence of accounting standards">Convergence</a></li><li><a href="/wiki/International_Financial_Reporting_Standards" title="International Financial Reporting Standards">International Financial Reporting Standards</a></li><li><a href="/wiki/International_Standards_on_Auditing" title="International Standards on Auditing">International Standards on Auditing</a></li><li><a href="/wiki/Management_Accounting_Principles" class="mw-redirect" title="Management Accounting Principles">Management Accounting Principles</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Financial_statement" title="Financial statement">Financial statements</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Annual_report" title="Annual report">Annual report</a></li><li><a href="/wiki/Balance_sheet" title="Balance sheet">Balance sheet</a></li><li><a href="/wiki/Cash_flow_statement" title="Cash flow statement">Cash-flow</a></li><li><a href="/wiki/Statement_of_changes_in_equity" title="Statement of changes in equity">Equity</a></li><li><a href="/wiki/Income_statement" title="Income statement">Income</a></li><li><a href="/wiki/Management_discussion_and_analysis" class="mw-redirect" title="Management discussion and analysis">Management discussion</a></li><li><a href="/wiki/Notes_to_the_financial_statements" class="mw-redirect" title="Notes to the financial statements">Notes to the financial statements</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Bookkeeping" title="Bookkeeping">Bookkeeping</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Bank_reconciliation" title="Bank reconciliation">Bank reconciliation</a></li><li><a href="/wiki/Debits_and_credits" title="Debits and credits">Debits and credits</a></li><li><a href="/wiki/Double-entry_bookkeeping_system" class="mw-redirect" title="Double-entry bookkeeping system">Double-entry system</a></li><li><a href="/wiki/FIFO_and_LIFO_accounting" title="FIFO and LIFO accounting">FIFO and LIFO</a></li><li><a href="/wiki/General_journal" title="General journal">Journal</a></li><li><a href="/wiki/Ledger" title="Ledger">Ledger</a> / <a href="/wiki/General_ledger" title="General ledger">General ledger</a></li><li><a href="/wiki/Trial_balance" title="Trial balance">Trial balance</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Audit" title="Audit">Auditing</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Financial_audit" title="Financial audit">Financial</a></li><li><a href="/wiki/Internal_audit" title="Internal audit">Internal</a></li><li><a href="/wiki/Accounting_networks_and_associations" class="mw-redirect" title="Accounting networks and associations">Firms</a></li><li><a href="/wiki/Auditor%27s_report" title="Auditor's report">Report</a></li><li><a href="/wiki/Sarbanes%E2%80%93Oxley_Act" title="Sarbanes–Oxley Act">Sarbanes–Oxley Act</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">People and organizations</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Accountant" title="Accountant">Accountants</a></li><li><a href="/wiki/Category:Accounting_organizations" title="Category:Accounting organizations">Accounting organizations</a></li><li><a href="/wiki/Luca_Pacioli" title="Luca Pacioli">Luca Pacioli</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Development</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/History_of_accounting" title="History of accounting">History</a></li><li><a href="/wiki/Accounting_research" title="Accounting research">Research</a></li><li><a href="/wiki/Positive_accounting" title="Positive accounting">Positive accounting</a></li><li><a href="/wiki/Sarbanes%E2%80%93Oxley_Act" title="Sarbanes–Oxley Act">Sarbanes–Oxley Act</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Misconduct</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Creative_accounting" title="Creative accounting">Creative</a></li><li><a href="/wiki/Earnings_management" title="Earnings management">Earnings management</a></li><li><a href="/wiki/Error_account" title="Error account">Error account</a></li><li><a href="/wiki/Hollywood_accounting" 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title="Special:EditPage/Template:Accounting"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <style data-mw-deduplicate="TemplateStyles:r1237875617">.mw-parser-output .documentation,.mw-parser-output .documentation-metadata{border:1px solid #a2a9b1;background-color:#ecfcf4;clear:both}.mw-parser-output .documentation{margin:1em 0 0 0;padding:1em}.mw-parser-output .documentation-metadata{margin:0.2em 0;font-style:italic;padding:0.4em 1em}.mw-parser-output .documentation-startbox{padding-bottom:3px;border-bottom:1px solid #aaa;margin-bottom:1ex}.mw-parser-output .documentation-heading{font-weight:bold;font-size:125%}.mw-parser-output .documentation-clear{clear:both}.mw-parser-output .documentation-toolbar{font-style:normal;font-size:85%}@media screen{html.skin-theme-clientpref-night .mw-parser-output .documentation,html.skin-theme-clientpref-night .mw-parser-output .documentation-metadata{background-color:#0b1e1c}}@media screen and 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//upload.wikimedia.org/wikipedia/commons/thumb/4/43/Test_Template_Info-Icon_-_Version_%282%29.svg/100px-Test_Template_Info-Icon_-_Version_%282%29.svg.png 2x" data-file-width="1792" data-file-height="800" /></span></span> Template documentation</span><span class="mw-editsection-like plainlinks">[<a href="/wiki/Template:Accounting/doc" title="Template:Accounting/doc">view</a>] [<a href="/wiki/Special:EditPage/Template:Accounting/doc" title="Special:EditPage/Template:Accounting/doc">edit</a>] [<a href="/wiki/Special:PageHistory/Template:Accounting/doc" title="Special:PageHistory/Template:Accounting/doc">history</a>] [<a href="/wiki/Special:Purge/Template:Accounting" title="Special:Purge/Template:Accounting">purge</a>]</span></div> <style data-mw-deduplicate="TemplateStyles:r1238436933">.mw-parser-output .ombox{margin:4px 0;border-collapse:collapse;border:1px solid #a2a9b1;background-color:var(--background-color-neutral-subtle,#f8f9fa);box-sizing:border-box;color:var(--color-base,#202122)}.mw-parser-output .ombox.mbox-small{font-size:88%;line-height:1.25em}.mw-parser-output .ombox-speedy{border:2px solid #b32424;background-color:#fee7e6}.mw-parser-output .ombox-delete{border:2px solid #b32424}.mw-parser-output .ombox-content{border:1px solid #f28500}.mw-parser-output .ombox-style{border:1px solid #fc3}.mw-parser-output .ombox-move{border:1px solid #9932cc}.mw-parser-output .ombox-protection{border:2px solid #a2a9b1}.mw-parser-output .ombox .mbox-text{border:none;padding:0.25em 0.9em;width:100%}.mw-parser-output .ombox .mbox-image{border:none;padding:2px 0 2px 0.9em;text-align:center}.mw-parser-output .ombox .mbox-imageright{border:none;padding:2px 0.9em 2px 0;text-align:center}.mw-parser-output .ombox .mbox-empty-cell{border:none;padding:0;width:1px}.mw-parser-output .ombox .mbox-invalid-type{text-align:center}@media(min-width:720px){.mw-parser-output .ombox{margin:4px 10%}.mw-parser-output .ombox.mbox-small{clear:right;float:right;margin:4px 0 4px 1em;width:238px}}body.skin--responsive .mw-parser-output table.ombox img{max-width:none!important}@media screen{html.skin-theme-clientpref-night .mw-parser-output .ombox-speedy{background-color:#310402}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .ombox-speedy{background-color:#310402}}</style><table class="plainlinks ombox mbox-small ombox-notice" role="presentation"><tbody><tr><td class="mbox-image"><span typeof="mw:File"><a href="/wiki/File:Farm-Fresh_css_add.svg" class="mw-file-description"><img alt="CSS" src="//upload.wikimedia.org/wikipedia/commons/thumb/a/a6/Farm-Fresh_css_add.svg/32px-Farm-Fresh_css_add.svg.png" decoding="async" width="32" height="27" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/a/a6/Farm-Fresh_css_add.svg/48px-Farm-Fresh_css_add.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/a/a6/Farm-Fresh_css_add.svg/64px-Farm-Fresh_css_add.svg.png 2x" data-file-width="142" data-file-height="121" /></a></span></td><td class="mbox-text">This template uses <a href="https://www.mediawiki.org/wiki/Help:TemplateStyles" class="extiw" title="mw:Help:TemplateStyles">TemplateStyles</a>: <div><ul><li><a href="/wiki/Template:Accounting/styles.css" title="Template:Accounting/styles.css">Template:Accounting/styles.css</a></li></ul></div></td></tr></tbody></table> <div class="mw-heading mw-heading2"><h2 id="Usage">Usage</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Template:Accounting/doc&action=edit&section=T-1" title="Edit section: Usage"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The <span class="nowrap">{{</span><a class="mw-selflink selflink">Accounting</a><span class="nowrap">}}</span> template <a href="/wiki/Wikipedia:SIDEBAR" class="mw-redirect" title="Wikipedia:SIDEBAR">sidebar</a> may be added to any related article. </p> <div style="padding-right:3.6em;"> <p>This template includes collapsible lists. </p> <dl><dd><style data-mw-deduplicate="TemplateStyles:r1126788409">.mw-parser-output .plainlist ol,.mw-parser-output .plainlist ul{line-height:inherit;list-style:none;margin:0;padding:0}.mw-parser-output .plainlist ol li,.mw-parser-output .plainlist ul li{margin-bottom:0}</style><div class="plainlist" style="padding-bottom:0.3em;"><ul style="line-height:1.5em;"><li><span style="color:blue">•</span> To set it to display all lists when it appears (i.e. all lists expanded), use:</li><li><span class="nowrap"><span style="padding-left:1.2em;"> </span><code>{{Accounting |expanded=all}}</code></span> or, if enabled, <span class="nowrap"><code>{{Accounting |all}}</code></span><span class="nowrap">  </span>(i.e. omitting "<code>expanded=</code>").</li></ul></div></dd></dl> <dl><dd><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1126788409"><div class="plainlist" style="padding-bottom:0.3em;"><ul style="line-height:1.5em;"><li><span style="color:blue">•</span> To set it to display one particular list while keeping the remainder collapsed (i.e. hidden apart from their headings), use:</li><li><span class="nowrap"><span style="padding-left:1.2em;"> </span><code>{{Accounting |expanded=<i>listname</i>}}</code></span> or, if enabled, <span class="nowrap"><code>{{Accounting |<i>listname</i>}}</code></span></li><li>…where <i>listname</i> is one of the following (do not include any quotemarks):</li><li style=";padding:0.2em 0 0.3em 1.4em;"><kbd style="border: none;">Areas, Concepts, Accounts, Standards, Statements, Bookkeeping, Auditing, People, Development </kbd></li><li>For example, <span class="nowrap"><code>{{Accounting |expanded=Statements}}</code></span> or, if enabled, <span class="nowrap"><code>{{Accounting |Statements}}</code></span></li></ul></div></dd></dl> </div> <div class="documentation-clear"></div> </div> <div role="note" class="documentation-metadata plainlinks">The above <a href="/wiki/Wikipedia:Template_documentation" title="Wikipedia:Template documentation">documentation</a> is <a href="/wiki/Help:Transclusion" title="Help:Transclusion">transcluded</a> from <a href="/wiki/Template:Accounting/doc" title="Template:Accounting/doc">Template:Accounting/doc</a>. <span class="documentation-toolbar">(<a href="/wiki/Special:EditPage/Template:Accounting/doc" title="Special:EditPage/Template:Accounting/doc">edit</a> | <a href="/wiki/Special:PageHistory/Template:Accounting/doc" title="Special:PageHistory/Template:Accounting/doc">history</a>)</span><br />Editors can experiment in this template's sandbox <span class="documentation-toolbar">(<a class="external text" href="https://en.wikipedia.org/w/index.php?title=Template:Accounting/sandbox&action=edit&preload=Template%3ADocumentation%2Fpreload-sandbox">create</a> | <a class="external text" href="https://en.wikipedia.org/w/index.php?title=Template:Accounting/sandbox&preload=Template%3ADocumentation%2Fmirror&action=edit&summary=Create+sandbox+version+of+%5B%5BTemplate%3AAccounting%5D%5D">mirror</a>)</span> and testcases <span class="documentation-toolbar">(<a class="external text" href="https://en.wikipedia.org/w/index.php?title=Template:Accounting/testcases&action=edit&preload=Template%3ADocumentation%2Fpreload-testcases">create</a>)</span> pages.<br />Add categories to the <a href="/wiki/Template:Accounting/doc" title="Template:Accounting/doc">/doc</a> subpage. <a href="/wiki/Special:PrefixIndex/Template:Accounting/" title="Special:PrefixIndex/Template:Accounting/">Subpages of this template</a>.</div></div>    </div><noscript><img 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