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vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Topics subsection</span> </button> <ul id="toc-Topics-sublist" class="vector-toc-list"> <li id="toc-Financial_accounting" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Financial_accounting"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1</span> <span>Financial accounting</span> </div> </a> <ul id="toc-Financial_accounting-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Management_accounting" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Management_accounting"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.2</span> <span>Management accounting</span> </div> </a> <ul id="toc-Management_accounting-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Intercompany_accounting" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Intercompany_accounting"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.3</span> <span>Intercompany accounting</span> </div> </a> <ul id="toc-Intercompany_accounting-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Auditing" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Auditing"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.4</span> <span>Auditing</span> </div> </a> <ul id="toc-Auditing-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Information_systems" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Information_systems"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.5</span> <span>Information systems</span> </div> </a> <ul id="toc-Information_systems-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Tax_accounting" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Tax_accounting"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.6</span> <span>Tax accounting</span> </div> </a> <ul id="toc-Tax_accounting-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Forensic_accounting" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Forensic_accounting"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.7</span> <span>Forensic accounting</span> </div> </a> <ul id="toc-Forensic_accounting-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Political_campaign_accounting" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Political_campaign_accounting"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.8</span> <span>Political campaign accounting</span> </div> </a> <ul id="toc-Political_campaign_accounting-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Organizations" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Organizations"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Organizations</span> </div> </a> <button aria-controls="toc-Organizations-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Organizations subsection</span> </button> <ul id="toc-Organizations-sublist" class="vector-toc-list"> <li id="toc-Professional_bodies" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Professional_bodies"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.1</span> <span>Professional bodies</span> </div> </a> <ul id="toc-Professional_bodies-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Firms" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Firms"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.2</span> <span>Firms</span> </div> </a> <ul id="toc-Firms-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Standard-setters" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Standard-setters"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.3</span> <span>Standard-setters</span> </div> </a> <ul id="toc-Standard-setters-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Education,_training_and_qualifications" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Education,_training_and_qualifications"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Education, training and qualifications</span> </div> </a> <button aria-controls="toc-Education,_training_and_qualifications-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Education, training and qualifications subsection</span> </button> <ul id="toc-Education,_training_and_qualifications-sublist" class="vector-toc-list"> <li id="toc-Degrees" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Degrees"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.1</span> <span>Degrees</span> </div> </a> <ul id="toc-Degrees-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Professional_qualifications" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Professional_qualifications"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.2</span> <span>Professional qualifications</span> </div> </a> <ul id="toc-Professional_qualifications-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Research" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Research"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>Research</span> </div> </a> <ul id="toc-Research-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Scandals" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Scandals"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>Scandals</span> </div> </a> <ul id="toc-Scandals-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Fraud_and_error" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Fraud_and_error"> <div class="vector-toc-text"> <span class="vector-toc-numb">8</span> <span>Fraud and error</span> </div> </a> <ul id="toc-Fraud_and_error-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">9</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">10</span> <span>References</span> </div> </a> <ul id="toc-References-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-External_links" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#External_links"> <div class="vector-toc-text"> <span class="vector-toc-numb">11</span> <span>External links</span> </div> </a> <ul id="toc-External_links-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Toggle the table of contents" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Toggle the table of contents</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Accounting</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Go to an article in another language. Available in 95 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-95" 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">95 languages</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-af mw-list-item"><a href="https://af.wikipedia.org/wiki/Rekeningkunde" title="Rekeningkunde – Afrikaans" lang="af" hreflang="af" data-title="Rekeningkunde" data-language-autonym="Afrikaans" data-language-local-name="Afrikaans" class="interlanguage-link-target"><span>Afrikaans</span></a></li><li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D8%A9" title="محاسبة – Arabic" lang="ar" hreflang="ar" data-title="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%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="হিচাপবিদ্যা – Assamese" lang="as" hreflang="as" data-title="হিচাপবিদ্যা" data-language-autonym="অসমীয়া" data-language-local-name="Assamese" class="interlanguage-link-target"><span>অসমীয়া</span></a></li><li class="interlanguage-link interwiki-ast mw-list-item"><a href="https://ast.wikipedia.org/wiki/Contabilid%C3%A1" title="Contabilidá – Asturian" lang="ast" hreflang="ast" data-title="Contabilidá" data-language-autonym="Asturianu" data-language-local-name="Asturian" class="interlanguage-link-target"><span>Asturianu</span></a></li><li class="interlanguage-link interwiki-az mw-list-item"><a href="https://az.wikipedia.org/wiki/M%C3%BChasibat_u%C3%A7otu" title="Mühasibat uçotu – Azerbaijani" lang="az" hreflang="az" data-title="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-azb mw-list-item"><a href="https://azb.wikipedia.org/wiki/%D8%AD%D8%B3%D8%A7%D8%A8%D8%AF%D8%A7%D8%B1%D9%84%DB%8C%D9%82" title="حسابدارلیق – South Azerbaijani" lang="azb" hreflang="azb" data-title="حسابدارلیق" data-language-autonym="تۆرکجه" data-language-local-name="South Azerbaijani" class="interlanguage-link-target"><span>تۆرکجه</span></a></li><li class="interlanguage-link interwiki-bn mw-list-item"><a href="https://bn.wikipedia.org/wiki/%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="হিসাববিজ্ঞান – Bangla" lang="bn" hreflang="bn" data-title="হিসাববিজ্ঞান" data-language-autonym="বাংলা" data-language-local-name="Bangla" class="interlanguage-link-target"><span>বাংলা</span></a></li><li class="interlanguage-link interwiki-zh-min-nan mw-list-item"><a href="https://zh-min-nan.wikipedia.org/wiki/K%C3%B2e-k%C3%A8-ha%CC%8Dk" title="Kòe-kè-ha̍k – Minnan" lang="nan" hreflang="nan" data-title="Kòe-kè-ha̍k" data-language-autonym="閩南語 / Bân-lâm-gú" data-language-local-name="Minnan" class="interlanguage-link-target"><span>閩南語 / Bân-lâm-gú</span></a></li><li class="interlanguage-link interwiki-be mw-list-item"><a href="https://be.wikipedia.org/wiki/%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="Бухгалтарскі ўлік – Belarusian" lang="be" hreflang="be" data-title="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-be-x-old mw-list-item"><a href="https://be-tarask.wikipedia.org/wiki/%D0%91%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%8C%D1%82%D0%B0%D1%80%D1%81%D0%BA%D1%96_%D1%9E%D0%BB%D1%96%D0%BA" title="Бухгальтарскі ўлік – Belarusian (Taraškievica orthography)" lang="be-tarask" hreflang="be-tarask" data-title="Бухгальтарскі ўлік" data-language-autonym="Беларуская (тарашкевіца)" data-language-local-name="Belarusian (Taraškievica orthography)" class="interlanguage-link-target"><span>Беларуская (тарашкевіца)</span></a></li><li class="interlanguage-link interwiki-bg mw-list-item"><a href="https://bg.wikipedia.org/wiki/%D0%A1%D1%87%D0%B5%D1%82%D0%BE%D0%B2%D0%BE%D0%B4%D1%81%D1%82%D0%B2%D0%BE" title="Счетоводство – Bulgarian" lang="bg" hreflang="bg" data-title="Счетоводство" data-language-autonym="Български" data-language-local-name="Bulgarian" class="interlanguage-link-target"><span>Български</span></a></li><li class="interlanguage-link interwiki-bar mw-list-item"><a href="https://bar.wikipedia.org/wiki/Grundlogn_vom_Rechnungswesn" title="Grundlogn vom Rechnungswesn – Bavarian" lang="bar" hreflang="bar" data-title="Grundlogn vom Rechnungswesn" data-language-autonym="Boarisch" data-language-local-name="Bavarian" class="interlanguage-link-target"><span>Boarisch</span></a></li><li class="interlanguage-link interwiki-bs mw-list-item"><a href="https://bs.wikipedia.org/wiki/Ra%C4%8Dunovodstvo" title="Računovodstvo – Bosnian" lang="bs" hreflang="bs" data-title="Računovodstvo" data-language-autonym="Bosanski" data-language-local-name="Bosnian" class="interlanguage-link-target"><span>Bosanski</span></a></li><li class="interlanguage-link interwiki-ca mw-list-item"><a href="https://ca.wikipedia.org/wiki/Comptabilitat" title="Comptabilitat – Catalan" lang="ca" hreflang="ca" data-title="Comptabilitat" data-language-autonym="Català" data-language-local-name="Catalan" class="interlanguage-link-target"><span>Català</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/%C3%9A%C4%8Detnictv%C3%AD" title="Účetnictví – Czech" lang="cs" hreflang="cs" data-title="Účetnictví" data-language-autonym="Čeština" data-language-local-name="Czech" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-cbk-zam mw-list-item"><a href="https://cbk-zam.wikipedia.org/wiki/Contabilida" title="Contabilida – Chavacano" lang="cbk" hreflang="cbk" data-title="Contabilida" data-language-autonym="Chavacano de Zamboanga" data-language-local-name="Chavacano" class="interlanguage-link-target"><span>Chavacano de Zamboanga</span></a></li><li class="interlanguage-link interwiki-cy mw-list-item"><a href="https://cy.wikipedia.org/wiki/Cyfrifeg" title="Cyfrifeg – Welsh" lang="cy" hreflang="cy" data-title="Cyfrifeg" data-language-autonym="Cymraeg" data-language-local-name="Welsh" class="interlanguage-link-target"><span>Cymraeg</span></a></li><li class="interlanguage-link interwiki-da mw-list-item"><a href="https://da.wikipedia.org/wiki/Regnskab" title="Regnskab – Danish" lang="da" hreflang="da" data-title="Regnskab" data-language-autonym="Dansk" data-language-local-name="Danish" class="interlanguage-link-target"><span>Dansk</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Buchhaltung" title="Buchhaltung – German" lang="de" hreflang="de" data-title="Buchhaltung" data-language-autonym="Deutsch" data-language-local-name="German" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-et mw-list-item"><a href="https://et.wikipedia.org/wiki/Raamatupidamine" title="Raamatupidamine – Estonian" lang="et" hreflang="et" data-title="Raamatupidamine" data-language-autonym="Eesti" data-language-local-name="Estonian" class="interlanguage-link-target"><span>Eesti</span></a></li><li class="interlanguage-link interwiki-el mw-list-item"><a href="https://el.wikipedia.org/wiki/%CE%9B%CE%BF%CE%B3%CE%B9%CF%83%CF%84%CE%B9%CE%BA%CE%AE" title="Λογιστική – Greek" lang="el" hreflang="el" data-title="Λογιστική" data-language-autonym="Ελληνικά" data-language-local-name="Greek" class="interlanguage-link-target"><span>Ελληνικά</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Contabilidad" title="Contabilidad – Spanish" lang="es" hreflang="es" data-title="Contabilidad" data-language-autonym="Español" data-language-local-name="Spanish" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-eo mw-list-item"><a href="https://eo.wikipedia.org/wiki/Kontado" title="Kontado – Esperanto" lang="eo" hreflang="eo" data-title="Kontado" data-language-autonym="Esperanto" data-language-local-name="Esperanto" class="interlanguage-link-target"><span>Esperanto</span></a></li><li class="interlanguage-link interwiki-eu mw-list-item"><a href="https://eu.wikipedia.org/wiki/Kontabilitate" title="Kontabilitate – Basque" lang="eu" hreflang="eu" data-title="Kontabilitate" data-language-autonym="Euskara" data-language-local-name="Basque" class="interlanguage-link-target"><span>Euskara</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D8%AD%D8%B3%D8%A7%D8%A8%D8%AF%D8%A7%D8%B1%DB%8C" title="حسابداری – Persian" lang="fa" hreflang="fa" data-title="حسابداری" data-language-autonym="فارسی" data-language-local-name="Persian" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Comptabilit%C3%A9" title="Comptabilité – French" lang="fr" hreflang="fr" data-title="Comptabilité" data-language-autonym="Français" data-language-local-name="French" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-ga mw-list-item"><a href="https://ga.wikipedia.org/wiki/Cuntasa%C3%ADocht" title="Cuntasaíocht – Irish" lang="ga" hreflang="ga" data-title="Cuntasaíocht" data-language-autonym="Gaeilge" data-language-local-name="Irish" class="interlanguage-link-target"><span>Gaeilge</span></a></li><li class="interlanguage-link interwiki-gd mw-list-item"><a href="https://gd.wikipedia.org/wiki/Cunntasachd" title="Cunntasachd – Scottish Gaelic" lang="gd" hreflang="gd" data-title="Cunntasachd" data-language-autonym="Gàidhlig" data-language-local-name="Scottish Gaelic" class="interlanguage-link-target"><span>Gàidhlig</span></a></li><li class="interlanguage-link interwiki-gl mw-list-item"><a href="https://gl.wikipedia.org/wiki/Contabilidade" title="Contabilidade – Galician" lang="gl" hreflang="gl" data-title="Contabilidade" data-language-autonym="Galego" data-language-local-name="Galician" class="interlanguage-link-target"><span>Galego</span></a></li><li class="interlanguage-link interwiki-gan mw-list-item"><a href="https://gan.wikipedia.org/wiki/%E6%9C%83%E8%A8%88%E5%AD%B8" title="會計學 – Gan" lang="gan" hreflang="gan" data-title="會計學" data-language-autonym="贛語" data-language-local-name="Gan" class="interlanguage-link-target"><span>贛語</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%ED%9A%8C%EA%B3%84" title="회계 – Korean" lang="ko" hreflang="ko" data-title="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/%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="Հաշվապահական հաշվառում – Armenian" lang="hy" hreflang="hy" data-title="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%B2%E0%A5%87%E0%A4%96%E0%A4%BE%E0%A4%95%E0%A4%B0%E0%A4%A3" title="लेखाकरण – Hindi" lang="hi" hreflang="hi" data-title="लेखाकरण" data-language-autonym="हिन्दी" data-language-local-name="Hindi" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-hr mw-list-item"><a href="https://hr.wikipedia.org/wiki/Ra%C4%8Dunovodstvo" title="Računovodstvo – Croatian" lang="hr" hreflang="hr" data-title="Računovodstvo" data-language-autonym="Hrvatski" data-language-local-name="Croatian" class="interlanguage-link-target"><span>Hrvatski</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Akuntansi" title="Akuntansi – Indonesian" lang="id" hreflang="id" data-title="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-xh mw-list-item"><a href="https://xh.wikipedia.org/wiki/I-Accounting" title="I-Accounting – Xhosa" lang="xh" hreflang="xh" data-title="I-Accounting" data-language-autonym="IsiXhosa" data-language-local-name="Xhosa" class="interlanguage-link-target"><span>IsiXhosa</span></a></li><li class="interlanguage-link interwiki-is mw-list-item"><a href="https://is.wikipedia.org/wiki/B%C3%B3khald" title="Bókhald – Icelandic" lang="is" hreflang="is" data-title="Bókhald" data-language-autonym="Íslenska" data-language-local-name="Icelandic" class="interlanguage-link-target"><span>Íslenska</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Contabilit%C3%A0" title="Contabilità – Italian" lang="it" hreflang="it" data-title="Contabilità" data-language-autonym="Italiano" data-language-local-name="Italian" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-he mw-list-item"><a href="https://he.wikipedia.org/wiki/%D7%97%D7%A9%D7%91%D7%95%D7%A0%D7%90%D7%95%D7%AA" title="חשבונאות – Hebrew" lang="he" hreflang="he" data-title="חשבונאות" data-language-autonym="עברית" data-language-local-name="Hebrew" class="interlanguage-link-target"><span>עברית</span></a></li><li class="interlanguage-link interwiki-kn mw-list-item"><a href="https://kn.wikipedia.org/wiki/%E0%B2%B2%E0%B3%86%E0%B2%95%E0%B3%8D%E0%B2%95%E0%B2%AA%E0%B2%A4%E0%B3%8D%E0%B2%B0_%E0%B2%A8%E0%B2%BF%E0%B2%B0%E0%B3%8D%E0%B2%B5%E0%B2%B9%E0%B2%A3%E0%B3%86" title="ಲೆಕ್ಕಪತ್ರ ನಿರ್ವಹಣೆ – Kannada" lang="kn" hreflang="kn" data-title="ಲೆಕ್ಕಪತ್ರ ನಿರ್ವಹಣೆ" data-language-autonym="ಕನ್ನಡ" data-language-local-name="Kannada" class="interlanguage-link-target"><span>ಕನ್ನಡ</span></a></li><li class="interlanguage-link interwiki-ka mw-list-item"><a href="https://ka.wikipedia.org/wiki/%E1%83%A1%E1%83%90%E1%83%91%E1%83%A3%E1%83%A6%E1%83%90%E1%83%9A%E1%83%A2%E1%83%A0%E1%83%9D_%E1%83%90%E1%83%A6%E1%83%A0%E1%83%98%E1%83%AA%E1%83%AE%E1%83%95%E1%83%90" title="საბუღალტრო აღრიცხვა – Georgian" lang="ka" hreflang="ka" data-title="საბუღალტრო აღრიცხვა" data-language-autonym="ქართული" data-language-local-name="Georgian" class="interlanguage-link-target"><span>ქართული</span></a></li><li class="interlanguage-link interwiki-sw mw-list-item"><a href="https://sw.wikipedia.org/wiki/Uhasibu" title="Uhasibu – Swahili" lang="sw" hreflang="sw" data-title="Uhasibu" data-language-autonym="Kiswahili" data-language-local-name="Swahili" class="interlanguage-link-target"><span>Kiswahili</span></a></li><li class="interlanguage-link interwiki-ky mw-list-item"><a href="https://ky.wikipedia.org/wiki/%D0%91%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F" title="Бухгалтерия – Kyrgyz" lang="ky" hreflang="ky" data-title="Бухгалтерия" data-language-autonym="Кыргызча" data-language-local-name="Kyrgyz" class="interlanguage-link-target"><span>Кыргызча</span></a></li><li class="interlanguage-link interwiki-lv mw-list-item"><a href="https://lv.wikipedia.org/wiki/Gr%C4%81matved%C4%ABba" title="Grāmatvedība – Latvian" lang="lv" hreflang="lv" data-title="Grāmatvedība" data-language-autonym="Latviešu" data-language-local-name="Latvian" class="interlanguage-link-target"><span>Latviešu</span></a></li><li class="interlanguage-link interwiki-lb mw-list-item"><a href="https://lb.wikipedia.org/wiki/Comptabilit%C3%A9it" title="Comptabilitéit – Luxembourgish" lang="lb" hreflang="lb" data-title="Comptabilitéit" data-language-autonym="Lëtzebuergesch" data-language-local-name="Luxembourgish" class="interlanguage-link-target"><span>Lëtzebuergesch</span></a></li><li class="interlanguage-link interwiki-lez mw-list-item"><a href="https://lez.wikipedia.org/wiki/%D0%91%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B4%D0%B8%D0%BD_%D0%B3%D1%8C%D0%B8%D1%81%D0%B0%D0%B1%D1%83%D0%BD" title="Бухгалтердин гьисабун – Lezghian" lang="lez" hreflang="lez" data-title="Бухгалтердин гьисабун" data-language-autonym="Лезги" data-language-local-name="Lezghian" class="interlanguage-link-target"><span>Лезги</span></a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Apskaita" title="Apskaita – Lithuanian" lang="lt" hreflang="lt" data-title="Apskaita" data-language-autonym="Lietuvių" data-language-local-name="Lithuanian" class="interlanguage-link-target"><span>Lietuvių</span></a></li><li class="interlanguage-link interwiki-ln mw-list-item"><a href="https://ln.wikipedia.org/wiki/Bot%C3%A1ngi-mb%C9%94%CC%81ng%C9%94" title="Botángi-mbɔ́ngɔ – Lingala" lang="ln" hreflang="ln" data-title="Botángi-mbɔ́ngɔ" data-language-autonym="Lingála" data-language-local-name="Lingala" class="interlanguage-link-target"><span>Lingála</span></a></li><li class="interlanguage-link interwiki-hu mw-list-item"><a href="https://hu.wikipedia.org/wiki/Sz%C3%A1mvitel" title="Számvitel – Hungarian" lang="hu" hreflang="hu" data-title="Számvitel" data-language-autonym="Magyar" data-language-local-name="Hungarian" class="interlanguage-link-target"><span>Magyar</span></a></li><li class="interlanguage-link interwiki-mk mw-list-item"><a href="https://mk.wikipedia.org/wiki/%D0%A1%D0%BC%D0%B5%D1%82%D0%BA%D0%BE%D0%B2%D0%BE%D0%B4%D1%81%D1%82%D0%B2%D0%BE" title="Сметководство – Macedonian" lang="mk" hreflang="mk" data-title="Сметководство" data-language-autonym="Македонски" data-language-local-name="Macedonian" class="interlanguage-link-target"><span>Македонски</span></a></li><li class="interlanguage-link interwiki-ml mw-list-item"><a href="https://ml.wikipedia.org/wiki/%E0%B4%85%E0%B4%95%E0%B5%8D%E0%B4%95%E0%B5%97%E0%B4%A3%E0%B5%8D%E0%B4%9F%E0%B5%BB%E0%B4%B8%E0%B4%BF" title="അക്കൗണ്ടൻസി – Malayalam" lang="ml" hreflang="ml" data-title="അക്കൗണ്ടൻസി" data-language-autonym="മലയാളം" data-language-local-name="Malayalam" class="interlanguage-link-target"><span>മലയാളം</span></a></li><li class="interlanguage-link interwiki-arz mw-list-item"><a href="https://arz.wikipedia.org/wiki/%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D9%87" title="محاسبه – Egyptian Arabic" lang="arz" hreflang="arz" data-title="محاسبه" data-language-autonym="مصرى" data-language-local-name="Egyptian Arabic" class="interlanguage-link-target"><span>مصرى</span></a></li><li class="interlanguage-link interwiki-ms mw-list-item"><a href="https://ms.wikipedia.org/wiki/Perakaunan" title="Perakaunan – Malay" lang="ms" hreflang="ms" data-title="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-min mw-list-item"><a href="https://min.wikipedia.org/wiki/Akuntansi" title="Akuntansi – Minangkabau" lang="min" hreflang="min" data-title="Akuntansi" data-language-autonym="Minangkabau" data-language-local-name="Minangkabau" class="interlanguage-link-target"><span>Minangkabau</span></a></li><li class="interlanguage-link interwiki-mn mw-list-item"><a href="https://mn.wikipedia.org/wiki/%D0%9D%D1%8F%D0%B3%D1%82%D0%BB%D0%B0%D0%BD_%D0%B1%D0%BE%D0%B4%D0%BE%D1%85_%D0%B1%D2%AF%D1%80%D1%82%D0%B3%D1%8D%D0%BB" title="Нягтлан бодох бүртгэл – Mongolian" lang="mn" hreflang="mn" data-title="Нягтлан бодох бүртгэл" data-language-autonym="Монгол" data-language-local-name="Mongolian" class="interlanguage-link-target"><span>Монгол</span></a></li><li class="interlanguage-link interwiki-my mw-list-item"><a href="https://my.wikipedia.org/wiki/%E1%80%85%E1%80%AC%E1%80%9B%E1%80%84%E1%80%BA%E1%80%B8%E1%80%80%E1%80%AD%E1%80%AF%E1%80%84%E1%80%BA%E1%80%95%E1%80%8A%E1%80%AC" title="စာရင်းကိုင်ပညာ – Burmese" lang="my" hreflang="my" data-title="စာရင်းကိုင်ပညာ" data-language-autonym="မြန်မာဘာသာ" data-language-local-name="Burmese" class="interlanguage-link-target"><span>မြန်မာဘာသာ</span></a></li><li class="interlanguage-link interwiki-fj mw-list-item"><a href="https://fj.wikipedia.org/wiki/Vakaakaude" title="Vakaakaude – Fijian" lang="fj" hreflang="fj" data-title="Vakaakaude" data-language-autonym="Na Vosa Vakaviti" data-language-local-name="Fijian" class="interlanguage-link-target"><span>Na Vosa Vakaviti</span></a></li><li class="interlanguage-link interwiki-nl badge-Q70894304 mw-list-item" title=""><a href="https://nl.wikipedia.org/wiki/Accounting" title="Accounting – Dutch" lang="nl" hreflang="nl" data-title="Accounting" data-language-autonym="Nederlands" data-language-local-name="Dutch" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-ne mw-list-item"><a href="https://ne.wikipedia.org/wiki/%E0%A4%B2%E0%A5%87%E0%A4%96%E0%A4%BE%E0%A4%B6%E0%A4%BE%E0%A4%B8%E0%A5%8D%E0%A4%A4%E0%A5%8D%E0%A4%B0" title="लेखाशास्त्र – Nepali" lang="ne" hreflang="ne" data-title="लेखाशास्त्र" data-language-autonym="नेपाली" data-language-local-name="Nepali" class="interlanguage-link-target"><span>नेपाली</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E4%BC%9A%E8%A8%88" title="会計 – Japanese" lang="ja" hreflang="ja" data-title="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/Regnskap" title="Regnskap – Norwegian Bokmål" lang="nb" hreflang="nb" data-title="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-nn mw-list-item"><a href="https://nn.wikipedia.org/wiki/Rekneskap" title="Rekneskap – Norwegian Nynorsk" lang="nn" hreflang="nn" data-title="Rekneskap" data-language-autonym="Norsk nynorsk" data-language-local-name="Norwegian Nynorsk" class="interlanguage-link-target"><span>Norsk nynorsk</span></a></li><li class="interlanguage-link interwiki-oc mw-list-item"><a href="https://oc.wikipedia.org/wiki/Comptabilitat" title="Comptabilitat – Occitan" lang="oc" hreflang="oc" data-title="Comptabilitat" data-language-autonym="Occitan" data-language-local-name="Occitan" class="interlanguage-link-target"><span>Occitan</span></a></li><li class="interlanguage-link interwiki-uz mw-list-item"><a href="https://uz.wikipedia.org/wiki/Buxgalteriya_hisobi" title="Buxgalteriya hisobi – Uzbek" lang="uz" hreflang="uz" data-title="Buxgalteriya hisobi" data-language-autonym="Oʻzbekcha / ўзбекча" data-language-local-name="Uzbek" class="interlanguage-link-target"><span>Oʻzbekcha / ўзбекча</span></a></li><li class="interlanguage-link interwiki-ps mw-list-item"><a href="https://ps.wikipedia.org/wiki/%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D9%87" title="محاسبه – Pashto" lang="ps" hreflang="ps" data-title="محاسبه" data-language-autonym="پښتو" data-language-local-name="Pashto" class="interlanguage-link-target"><span>پښتو</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Rachunkowo%C5%9B%C4%87" title="Rachunkowość – Polish" lang="pl" hreflang="pl" data-title="Rachunkowość" data-language-autonym="Polski" data-language-local-name="Polish" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Contabilidade" title="Contabilidade – Portuguese" lang="pt" hreflang="pt" data-title="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/Contabilitate" title="Contabilitate – Romanian" lang="ro" hreflang="ro" data-title="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%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="Бухгалтерский учёт – Russian" lang="ru" hreflang="ru" data-title="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-sm mw-list-item"><a href="https://sm.wikipedia.org/wiki/Suegatusi_po%27o_suetusi" title="Suegatusi po'o suetusi – Samoan" lang="sm" hreflang="sm" data-title="Suegatusi po'o suetusi" data-language-autonym="Gagana Samoa" data-language-local-name="Samoan" class="interlanguage-link-target"><span>Gagana Samoa</span></a></li><li class="interlanguage-link interwiki-sco mw-list-item"><a href="https://sco.wikipedia.org/wiki/Accoontin" title="Accoontin – Scots" lang="sco" hreflang="sco" data-title="Accoontin" data-language-autonym="Scots" data-language-local-name="Scots" class="interlanguage-link-target"><span>Scots</span></a></li><li class="interlanguage-link interwiki-sq mw-list-item"><a href="https://sq.wikipedia.org/wiki/Kontabiliteti" title="Kontabiliteti – Albanian" lang="sq" hreflang="sq" data-title="Kontabiliteti" data-language-autonym="Shqip" data-language-local-name="Albanian" class="interlanguage-link-target"><span>Shqip</span></a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/Accounting" title="Accounting – Simple English" lang="en-simple" hreflang="en-simple" data-title="Accounting" data-language-autonym="Simple English" data-language-local-name="Simple English" class="interlanguage-link-target"><span>Simple English</span></a></li><li class="interlanguage-link interwiki-sd mw-list-item"><a href="https://sd.wikipedia.org/wiki/%D8%A7%DA%AA%D8%A7%D8%A6%D9%88%D9%86%D9%BD%D9%86%DA%AF" title="اڪائونٽنگ – Sindhi" lang="sd" hreflang="sd" data-title="اڪائونٽنگ" data-language-autonym="سنڌي" data-language-local-name="Sindhi" class="interlanguage-link-target"><span>سنڌي</span></a></li><li class="interlanguage-link interwiki-sk mw-list-item"><a href="https://sk.wikipedia.org/wiki/%C3%9A%C4%8Dtovn%C3%ADctvo" title="Účtovníctvo – Slovak" lang="sk" hreflang="sk" data-title="Účtovníctvo" data-language-autonym="Slovenčina" data-language-local-name="Slovak" class="interlanguage-link-target"><span>Slovenčina</span></a></li><li class="interlanguage-link interwiki-ckb mw-list-item"><a href="https://ckb.wikipedia.org/wiki/%DA%98%D9%85%DB%8E%D8%B1%DB%8C%D8%A7%D8%B1%DB%8C" title="ژمێریاری – Central Kurdish" lang="ckb" hreflang="ckb" data-title="ژمێریاری" data-language-autonym="کوردی" data-language-local-name="Central Kurdish" class="interlanguage-link-target"><span>کوردی</span></a></li><li class="interlanguage-link interwiki-sr mw-list-item"><a href="https://sr.wikipedia.org/wiki/%D0%A0%D0%B0%D1%87%D1%83%D0%BD%D0%BE%D0%B2%D0%BE%D0%B4%D1%81%D1%82%D0%B2%D0%BE" title="Рачуноводство – Serbian" lang="sr" hreflang="sr" data-title="Рачуноводство" data-language-autonym="Српски / srpski" data-language-local-name="Serbian" class="interlanguage-link-target"><span>Српски / srpski</span></a></li><li class="interlanguage-link interwiki-sh mw-list-item"><a href="https://sh.wikipedia.org/wiki/Ra%C4%8Dunovodstvo" title="Računovodstvo – Serbo-Croatian" lang="sh" hreflang="sh" data-title="Računovodstvo" data-language-autonym="Srpskohrvatski / српскохрватски" data-language-local-name="Serbo-Croatian" class="interlanguage-link-target"><span>Srpskohrvatski / српскохрватски</span></a></li><li class="interlanguage-link interwiki-su mw-list-item"><a href="https://su.wikipedia.org/wiki/Akuntansi" title="Akuntansi – Sundanese" lang="su" hreflang="su" data-title="Akuntansi" data-language-autonym="Sunda" data-language-local-name="Sundanese" class="interlanguage-link-target"><span>Sunda</span></a></li><li class="interlanguage-link interwiki-fi mw-list-item"><a href="https://fi.wikipedia.org/wiki/Laskentatoimi" title="Laskentatoimi – Finnish" lang="fi" hreflang="fi" data-title="Laskentatoimi" data-language-autonym="Suomi" data-language-local-name="Finnish" class="interlanguage-link-target"><span>Suomi</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/Redovisning" title="Redovisning – Swedish" lang="sv" hreflang="sv" data-title="Redovisning" data-language-autonym="Svenska" data-language-local-name="Swedish" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-tl mw-list-item"><a href="https://tl.wikipedia.org/wiki/Accounting" title="Accounting – Tagalog" lang="tl" hreflang="tl" data-title="Accounting" 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For the constituency in Hong Kong, see <a href="/wiki/Accountancy_(constituency)" title="Accountancy (constituency)">Accountancy (constituency)</a>. For the game, see <a href="/wiki/Accounting_(video_game)" title="Accounting (video game)"><i>Accounting</i> (video game)</a>.</div> <p class="mw-empty-elt"> </p> <style data-mw-deduplicate="TemplateStyles:r1129693374">.mw-parser-output .hlist dl,.mw-parser-output .hlist ol,.mw-parser-output .hlist ul{margin:0;padding:0}.mw-parser-output .hlist dd,.mw-parser-output .hlist dt,.mw-parser-output .hlist li{margin:0;display:inline}.mw-parser-output .hlist.inline,.mw-parser-output .hlist.inline dl,.mw-parser-output .hlist.inline ol,.mw-parser-output .hlist.inline ul,.mw-parser-output .hlist dl dl,.mw-parser-output .hlist dl ol,.mw-parser-output .hlist dl ul,.mw-parser-output .hlist ol dl,.mw-parser-output .hlist ol ol,.mw-parser-output .hlist ol ul,.mw-parser-output .hlist ul dl,.mw-parser-output .hlist ul ol,.mw-parser-output .hlist ul ul{display:inline}.mw-parser-output .hlist .mw-empty-li{display:none}.mw-parser-output .hlist dt::after{content:": "}.mw-parser-output .hlist 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screen{html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media print{body.ns-0 .mw-parser-output .sidebar{display:none!important}}</style><style data-mw-deduplicate="TemplateStyles:r1099073579">.mw-parser-output .accounting .sidebar-list-title{border-top:1px 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 class="mw-selflink selflink">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" title="Hollywood accounting">Hollywood</a></li><li><a href="/wiki/Off-balance-sheet" title="Off-balance-sheet">Off-balance-sheet</a></li><li><a href="/wiki/Two_sets_of_books" title="Two sets of books">Two sets of books</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini 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template">e</abbr></a></li></ul></div></td></tr></tbody></table> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><table class="sidebar sidebar-collapse nomobile nowraplinks hlist"><tbody><tr><th class="sidebar-title" style="font-size:130%;"><a href="/wiki/Business_administration" title="Business administration">Business administration</a></th></tr><tr><td class="sidebar-above"> Management of a business</td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align: center;;color: var(--color-base)"><a class="mw-selflink selflink">Accounting</a></div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/Management_accounting" title="Management accounting">Management accounting</a></li> <li><a href="/wiki/Financial_accounting" title="Financial accounting">Financial accounting</a></li> <li><a href="/wiki/Audit" title="Audit">Audit</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align: center;;color: var(--color-base)"><a href="/wiki/Legal_person" title="Legal person">Business entity</a> (<a href="/wiki/List_of_legal_entity_types_by_country" title="List of legal entity types by country">list</a>)</div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/Corporate_group" title="Corporate group">Corporate group</a></li> <li><a href="/wiki/Corporation_sole" title="Corporation sole">Corporation sole</a></li> <li><a href="/wiki/Company" title="Company">Company</a></li> <li><a href="/wiki/Conglomerate_(company)" title="Conglomerate (company)">Conglomerate</a></li> <li><a href="/wiki/Holding_company" title="Holding company">Holding company</a></li> <li><a href="/wiki/Cooperative" title="Cooperative">Cooperative</a></li> <li><a href="/wiki/Corporation" title="Corporation">Corporation</a></li> <li><a href="/wiki/Joint-stock_company" title="Joint-stock company">Joint-stock company</a></li> <li><a href="/wiki/Limited_liability_company" title="Limited liability company">Limited liability company</a></li> <li><a href="/wiki/Partnership" title="Partnership">Partnership</a></li> <li><a href="/wiki/Privately_held_company" title="Privately held company">Privately held company</a></li> <li><a href="/wiki/Sole_proprietorship" title="Sole proprietorship">Sole proprietorship</a></li> <li><a href="/wiki/State-owned_enterprise" title="State-owned enterprise">State-owned enterprise</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align: center;;color: var(--color-base)"><a href="/wiki/Corporate_governance" title="Corporate governance">Corporate governance</a></div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/Annual_general_meeting" title="Annual general meeting">Annual general meeting</a></li> <li><a href="/wiki/Board_of_directors" title="Board of directors">Board of directors</a></li> <li><a href="/wiki/Supervisory_board" title="Supervisory board">Supervisory board</a></li> <li><a href="/wiki/Advisory_board" title="Advisory board">Advisory board</a></li> <li><a href="/wiki/Audit_committee" title="Audit committee">Audit committee</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align: center;;color: var(--color-base)"><a href="/wiki/Corporate_law" title="Corporate law">Corporate law</a></div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/Commercial_law" title="Commercial law">Commercial law</a></li> <li><a href="/wiki/Constitutional_documents" title="Constitutional documents">Constitutional documents</a></li> <li><a href="/wiki/Contract" title="Contract">Contract</a></li> <li><a href="/wiki/Corporate_crime" title="Corporate crime">Corporate crime</a></li> <li><a href="/wiki/Corporate_liability" title="Corporate liability">Corporate liability</a></li> <li><a href="/wiki/Insolvency_law" class="mw-redirect" title="Insolvency law">Insolvency law</a></li> <li><a href="/wiki/International_trade_law" title="International trade law">International trade law</a></li> <li><a href="/wiki/Mergers_and_acquisitions" title="Mergers and acquisitions">Mergers and acquisitions</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align: center;;color: var(--color-base)"><a href="/wiki/Corporate_title" title="Corporate title">Corporate title</a></div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/Chairman" class="mw-redirect" title="Chairman">Chairman</a></li> <li><a href="/wiki/Chief_business_officer" title="Chief business officer">Chief business officer</a>/<a href="/wiki/Chief_brand_officer" class="mw-redirect" title="Chief brand officer">Chief brand officer</a></li> <li><a href="/wiki/Chief_executive_officer" title="Chief executive officer">Chief executive officer</a>/<a href="/wiki/Chief_operating_officer" title="Chief operating officer">Chief operating officer</a></li> <li><a href="/wiki/Chief_financial_officer" title="Chief financial officer">Chief financial officer</a></li> <li><a href="/wiki/Chief_human_resources_officer" title="Chief human resources officer">Chief human resources officer</a></li> <li><a href="/wiki/Chief_information_officer" title="Chief information officer">Chief information officer</a>/<a href="/wiki/Chief_marketing_officer" title="Chief marketing officer">Chief marketing officer</a></li> <li><a href="/wiki/Chief_product_officer" title="Chief product officer">Chief product officer</a>/<a href="/wiki/Chief_technology_officer" title="Chief technology officer">Chief technology officer</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align: center;;color: var(--color-base)"><a href="/wiki/Economics" title="Economics">Economics</a></div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/Commodity" title="Commodity">Commodity</a></li> <li><a href="/wiki/Public_economics" title="Public economics">Public economics</a></li> <li><a href="/wiki/Labour_economics" title="Labour economics">Labour economics</a></li> <li><a href="/wiki/Development_economics" title="Development economics">Development economics</a></li> <li><a href="/wiki/International_economics" title="International economics">International economics</a></li> <li><a href="/wiki/Mixed_economy" title="Mixed economy">Mixed economy</a></li> <li><a href="/wiki/Planned_economy" title="Planned economy">Planned economy</a></li> <li><a href="/wiki/Econometrics" title="Econometrics">Econometrics</a></li> <li><a href="/wiki/Environmental_economics" title="Environmental economics">Environmental economics</a></li> <li><a href="/wiki/Open_economy" title="Open economy">Open economy</a></li> <li><a href="/wiki/Market_economy" title="Market economy">Market economy</a></li> <li><a href="/wiki/Knowledge_economy" title="Knowledge economy">Knowledge economy</a></li> <li><a href="/wiki/Microeconomics" title="Microeconomics">Microeconomics</a></li> <li><a href="/wiki/Macroeconomics" title="Macroeconomics">Macroeconomics</a></li> <li><a href="/wiki/Economic_development" title="Economic development">Economic development</a></li> <li><a href="/wiki/Economic_statistics" title="Economic statistics">Economic statistics</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align: center;;color: var(--color-base)">Finance</div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/Financial_statement" title="Financial statement">Financial statement</a></li> <li><a href="/wiki/Insurance" title="Insurance">Insurance</a></li> <li><a href="/wiki/Factoring_(finance)" title="Factoring (finance)">Factoring</a></li> <li><a href="/wiki/Cash_conversion_cycle" title="Cash conversion cycle">Cash conversion cycle</a></li> <li><a href="/wiki/Insider_dealing" class="mw-redirect" title="Insider dealing">Insider dealing</a></li> <li><a href="/wiki/Capital_budgeting" title="Capital budgeting">Capital budgeting</a></li> <li><a href="/wiki/Commercial_bank" title="Commercial bank">Commercial bank</a></li> <li><a href="/wiki/Derivative_(finance)" title="Derivative (finance)">Derivative</a></li> <li><a href="/wiki/Financial_statement_analysis" title="Financial statement analysis">Financial statement analysis</a></li> <li><a href="/wiki/Financial_risk" title="Financial risk">Financial risk</a></li> <li><a href="/wiki/Public_finance" title="Public finance">Public finance</a></li> <li><a href="/wiki/Corporate_finance" title="Corporate finance">Corporate finance</a></li> <li><a href="/wiki/Managerial_finance" title="Managerial finance">Managerial finance</a></li> <li><a href="/wiki/International_finance" title="International finance">International finance</a></li> <li><a href="/wiki/Liquidation" title="Liquidation">Liquidation</a></li> <li><a href="/wiki/Stock_market" title="Stock market">Stock market</a></li> <li><a href="/wiki/Financial_market" title="Financial market">Financial market</a></li> <li><a href="/wiki/Tax" title="Tax">Tax</a></li> <li><a href="/wiki/Financial_institution" title="Financial institution">Financial institution</a></li> <li><a href="/wiki/Capital_management" title="Capital management">Capital management</a></li> <li><a href="/wiki/Venture_capital" title="Venture capital">Venture capital</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align: center;;color: var(--color-base)">Types of management</div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/Asset_management" title="Asset management">Asset</a></li> <li><a href="/wiki/Brand_management" title="Brand management">Brand</a></li> <li><a href="/wiki/Business_intelligence" title="Business intelligence">Business intelligence</a></li> <li><a href="/wiki/Business_development" title="Business development">Business development</a></li> <li><a href="/wiki/Capacity_management" title="Capacity management">Capacity</a></li> <li><a href="/wiki/Capability_management_in_business" title="Capability management in business">Capability</a></li> <li><a href="/wiki/Change_management" title="Change management">Change</a> <ul><li><a href="/wiki/Innovation_management" title="Innovation management">innovation</a></li></ul></li> <li><a href="/wiki/Commercial_management" title="Commercial management">Commercial</a> <ul><li><a href="/wiki/Marketing_management" title="Marketing management">Marketing</a></li></ul></li> <li><a href="/wiki/Communications_management" title="Communications management">Communications</a></li> <li><a href="/wiki/Configuration_management" title="Configuration management">Configuration</a></li> <li><a href="/wiki/Conflict_management" title="Conflict management">Conflict</a></li> <li><a href="/wiki/Content_management" title="Content management">Content</a></li> <li><a href="/wiki/Customer_relationship_management" title="Customer relationship management">Customer relationship</a></li> <li><a href="/wiki/Distributed_management" title="Distributed management">Distributed</a></li> <li><a href="/wiki/Earned_value_management" title="Earned value management">Earned value</a></li> <li><a href="/wiki/Electronic_business" title="Electronic business">Electronic business</a></li> <li><a href="/wiki/Enterprise_resource_planning" title="Enterprise resource planning">Enterprise resource planning</a>  <ul><li><a href="/wiki/Management_information_system" title="Management information system">management information system</a></li></ul></li> <li><a href="/wiki/Financial_management" title="Financial management">Financial</a></li> <li><a href="/wiki/Human_resource_management" title="Human resource management">Human resource</a>  <ul><li><a href="/wiki/Human_resources" title="Human resources">development</a></li></ul></li> <li><a href="/wiki/Incident_management" title="Incident management">Incident</a></li> <li><a href="/wiki/Knowledge_management" title="Knowledge management">Knowledge</a></li> <li><a href="/wiki/Enterprise_legal_management" title="Enterprise legal management">Legal</a></li> <li><a href="/wiki/Materials_management" title="Materials management">Materials</a></li> <li><a href="/wiki/Network_management" title="Network management">Network</a> <ul><li><a href="/wiki/Network_administrator" title="Network administrator">administrator</a></li></ul></li> <li><a href="/wiki/Office_management" title="Office management">Office</a></li> <li><a href="/wiki/Operations_management" title="Operations management">Operations</a>  <ul><li><a href="/wiki/Operations_management_for_services" title="Operations management for services">services</a></li></ul></li> <li><a href="/wiki/Performance_management" class="mw-redirect" title="Performance management">Performance</a></li> <li><a href="/wiki/Power_management" title="Power management">Power</a></li> <li><a href="/wiki/Business_process_management" title="Business process management">Process</a></li> <li><a href="/wiki/Product_life-cycle_management" class="mw-redirect" title="Product life-cycle management">Product life-cycle</a></li> <li><a href="/wiki/Product_management" title="Product management">Product</a></li> <li><a href="/wiki/Project_management" title="Project management">Project</a></li> <li><a href="/wiki/Property_management" title="Property management">Property</a></li> <li><a href="/wiki/Quality_management" title="Quality management">Quality</a></li> <li><a href="/wiki/Records_management" title="Records management">Records</a></li> <li><a href="/wiki/Resource_management" title="Resource management">Resource</a></li> <li><a href="/wiki/Risk_management" title="Risk management">Risk</a>  <ul><li><a href="/wiki/Crisis_management" title="Crisis management">crisis</a></li></ul></li> <li><a href="/wiki/Sales_management" title="Sales management">Sales</a></li> <li><a href="/wiki/Security_management" title="Security management">Security</a></li> <li><a href="/wiki/Service_management" title="Service management">Service</a></li> <li><a href="/wiki/Strategic_management" title="Strategic management">Strategic</a></li> <li><a href="/wiki/Supply_chain_management" title="Supply chain management">Supply chain</a></li> <li><a href="/wiki/Systems_management" title="Systems management">Systems</a> <ul><li><a href="/wiki/System_administrator" title="System administrator">administrator</a></li></ul></li> <li><a href="/wiki/Talent_management" title="Talent management">Talent</a></li> <li><a href="/wiki/Technology_management" title="Technology management">Technology</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align: center;;color: var(--color-base)">Organization</div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/Organizational_architecture" title="Organizational architecture">Architecture</a></li> <li><a href="/wiki/Organizational_behavior" title="Organizational behavior">Behavior</a></li> <li><a href="/wiki/Organizational_communication" title="Organizational communication">Communication</a></li> <li><a href="/wiki/Organizational_culture" title="Organizational culture">Culture</a></li> <li><a href="/wiki/Organizational_conflict" title="Organizational conflict">Conflict</a></li> <li><a href="/wiki/Organization_development" title="Organization development">Development</a></li> <li><a href="/wiki/Organizational_engineering" title="Organizational engineering">Engineering</a></li> <li><a href="/wiki/Hierarchical_organization" title="Hierarchical organization">Hierarchy</a></li> <li><a href="/wiki/Organizational_patterns" title="Organizational patterns">Patterns</a></li> <li><a href="/wiki/Organizational_space" title="Organizational space">Space</a></li> <li><a href="/wiki/Organizational_structure" title="Organizational structure">Structure</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align: center;;color: var(--color-base)"><a href="/wiki/Trade" title="Trade">Trade</a></div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/Business_analysis" title="Business analysis">Business analysis</a></li> <li><a href="/wiki/Business_ethics" title="Business ethics">Business ethics</a></li> <li><a href="/wiki/Business_plan" title="Business plan">Business plan</a></li> <li><a href="/wiki/Business_judgment_rule" title="Business judgment rule">Business judgment rule</a></li> <li><a href="/wiki/Consumer_behaviour" title="Consumer behaviour">Consumer behaviour</a></li> <li><a href="/wiki/Business_operations" title="Business operations">Business operations</a></li> <li><a href="/wiki/International_business" title="International business">International business</a></li> <li><a href="/wiki/Business_model" title="Business model">Business model</a></li> <li><a href="/wiki/International_trade" title="International trade">International trade</a> <ul><li><a href="/wiki/Trade_route" title="Trade route">Trade route</a></li></ul></li> <li><a href="/wiki/Business_process" title="Business process">Business process</a></li> <li><a href="/wiki/Business_statistics" class="mw-redirect" title="Business statistics">Business statistics</a></li></ul></div></div></td> </tr><tr><td class="sidebar-below"> <ul><li><span class="nowrap"><span class="noviewer" typeof="mw:File"><a href="/wiki/File:Emblem-money.svg" class="mw-file-description"><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/16px-Emblem-money.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/24px-Emblem-money.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/32px-Emblem-money.svg.png 2x" data-file-width="48" data-file-height="48" /></a></span> </span><a href="/wiki/Portal:Business_and_economics" class="mw-redirect" title="Portal:Business and economics">Business and economics portal</a></li></ul></td></tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Business_administration" title="Template:Business administration"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Business_administration" title="Template talk:Business administration"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Business_administration" title="Special:EditPage/Template:Business administration"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p><b>Accounting</b>, also known as <b>accountancy</b>, is the process of recording and processing information about <a href="/wiki/Economic_entity" title="Economic entity">economic entities</a>, such as <a href="/wiki/Business" title="Business">businesses</a> and <a href="/wiki/Corporation" title="Corporation">corporations</a>.<sup id="cite_ref-NP_2013_1-0" class="reference"><a href="#cite_note-NP_2013-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including <a href="/wiki/Investor" title="Investor">investors</a>, <a href="/wiki/Creditor" title="Creditor">creditors</a>, <a href="/wiki/Management" title="Management">management</a>, and <a href="/wiki/Regulatory_agency" title="Regulatory agency">regulators</a>.<sup id="cite_ref-UW_Dept_3-0" class="reference"><a href="#cite_note-UW_Dept-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> Practitioners of accounting are known as <a href="/wiki/Accountant" title="Accountant">accountants</a>. The terms "accounting" and "<a href="/wiki/Financial_reporting" class="mw-redirect" title="Financial reporting">financial reporting</a>" are often used interchangeably.<sup id="cite_ref-Ias_4-0" class="reference"><a href="#cite_note-Ias-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p><p>Accounting can be divided into several fields including <a href="/wiki/Financial_accounting" title="Financial accounting">financial accounting</a>, <a href="/wiki/Management_accounting" title="Management accounting">management accounting</a>, <a href="/wiki/Tax_accounting" class="mw-redirect" title="Tax accounting">tax accounting</a> and <a href="/wiki/Cost_accounting" title="Cost accounting">cost accounting</a>.<sup id="cite_ref-WC_1981_5-0" class="reference"><a href="#cite_note-WC_1981-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> Financial accounting focuses on the reporting of an organization's financial information, including the preparation of <a href="/wiki/Financial_statement" title="Financial statement">financial statements</a>, to the external users of the information, such as investors, regulators and <a href="/wiki/Suppliers" class="mw-redirect" title="Suppliers">suppliers</a>.<sup id="cite_ref-HDF_2006_6-0" class="reference"><a href="#cite_note-HDF_2006-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> Management accounting focuses on the measurement, analysis and reporting of information for internal use by management to enhance business operations.<sup id="cite_ref-NP_2013_1-1" class="reference"><a href="#cite_note-NP_2013-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-HDF_2006_6-1" class="reference"><a href="#cite_note-HDF_2006-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> The recording of financial transactions, so that summaries of the financials may be presented in financial reports, is known as <a href="/wiki/Bookkeeping" title="Bookkeeping">bookkeeping</a>, of which <a href="/wiki/Double-entry_bookkeeping" title="Double-entry bookkeeping">double-entry bookkeeping</a> is the most common system.<sup id="cite_ref-L_2009_7-0" class="reference"><a href="#cite_note-L_2009-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> <a href="/wiki/Accounting_information_system" title="Accounting information system">Accounting information systems</a> are designed to support accounting functions and related activities. </p><p>Accounting has existed in various forms and levels of sophistication throughout human history. The double-entry accounting system in use today was developed in medieval Europe, particularly in <a href="/wiki/Venice" title="Venice">Venice</a>, and is usually attributed to the Italian mathematician and Franciscan friar <a href="/wiki/Luca_Pacioli" title="Luca Pacioli">Luca Pacioli</a>.<sup id="cite_ref-jkdiwan_8-0" class="reference"><a href="#cite_note-jkdiwan-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> Today, accounting is facilitated by <a href="/wiki/Category:Accounting_organizations" title="Category:Accounting organizations">accounting organizations</a> such as standard-setters, <a href="/wiki/Accounting_networks_and_associations" class="mw-redirect" title="Accounting networks and associations">accounting firms</a> and <a href="/wiki/Professional_accounting_body" title="Professional accounting body">professional bodies</a>. Financial statements are usually audited by accounting firms,<sup id="cite_ref-Parliament_Auditors_1_9-0" class="reference"><a href="#cite_note-Parliament_Auditors_1-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> and are prepared in accordance with <a href="/wiki/Accounting_standard" title="Accounting standard">generally accepted accounting principles</a> (GAAP).<sup id="cite_ref-HDF_2006_6-2" class="reference"><a href="#cite_note-HDF_2006-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> GAAP is set by various standard-setting organizations such as the <a href="/wiki/Financial_Accounting_Standards_Board" title="Financial Accounting Standards Board">Financial Accounting Standards Board</a> (FASB) in the United States<sup id="cite_ref-NP_2013_1-2" class="reference"><a href="#cite_note-NP_2013-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> and the Financial Reporting Council in the <a href="/wiki/United_Kingdom" title="United Kingdom">United Kingdom</a>. As of 2012, "all major economies" have plans to <a href="/wiki/Convergence_(accounting)" class="mw-redirect" title="Convergence (accounting)">converge</a> towards or adopt the <a href="/wiki/International_Financial_Reporting_Standards" title="International Financial Reporting Standards">International Financial Reporting Standards</a> (IFRS).<sup id="cite_ref-globalcon_10-0" class="reference"><a href="#cite_note-globalcon-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="History">History</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accounting&action=edit&section=1" title="Edit section: History"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/History_of_accounting" title="History of accounting">History of accounting</a></div> <figure class="mw-default-size mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:Pacioli.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/2/2a/Pacioli.jpg/260px-Pacioli.jpg" decoding="async" width="260" height="217" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/2/2a/Pacioli.jpg/390px-Pacioli.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/2/2a/Pacioli.jpg/520px-Pacioli.jpg 2x" data-file-width="1500" data-file-height="1250" /></a><figcaption><i><a href="/wiki/Portrait_of_Luca_Pacioli" title="Portrait of Luca Pacioli">Portrait of Luca Pacioli</a></i>, painted by <a href="/wiki/Jacopo_de%27_Barbari" title="Jacopo de' Barbari">Jacopo de' Barbari</a>, 1495 (<a href="/wiki/Museo_di_Capodimonte" title="Museo di Capodimonte">Museo di Capodimonte</a>)</figcaption></figure> <p>Accounting is thousands of years old and can be traced to <a href="/wiki/Ancient_history" title="Ancient history">ancient</a> <a href="/wiki/Civilization" title="Civilization">civilizations</a>.<sup id="cite_ref-R_1992_12-0" class="reference"><a href="#cite_note-R_1992-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-NYSSCPA_2003_13-0" class="reference"><a href="#cite_note-NYSSCPA_2003-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-UniSA_2013_14-0" class="reference"><a href="#cite_note-UniSA_2013-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> One early development of accounting dates back to ancient <a href="/wiki/Mesopotamia" title="Mesopotamia">Mesopotamia</a> and is closely related to developments in <a href="/wiki/Writing" title="Writing">writing</a>, <a href="/wiki/Counting" title="Counting">counting</a> and <a href="/wiki/Money" title="Money">money</a>;<sup id="cite_ref-R_1992_12-1" class="reference"><a href="#cite_note-R_1992-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> there is also evidence of early forms of <a href="/wiki/Bookkeeping" title="Bookkeeping">bookkeeping</a> in ancient <a href="/wiki/Iran" title="Iran">Iran</a>,<sup id="cite_ref-G_1980_15-0" class="reference"><a href="#cite_note-G_1980-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-OD_2008_16-0" class="reference"><a href="#cite_note-OD_2008-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> and early <a href="/wiki/Auditing" class="mw-redirect" title="Auditing">auditing</a> systems by the ancient <a href="/wiki/Egyptians" title="Egyptians">Egyptians</a> and <a href="/wiki/Babylonians" class="mw-redirect" title="Babylonians">Babylonians</a>.<sup id="cite_ref-NYSSCPA_2003_13-1" class="reference"><a href="#cite_note-NYSSCPA_2003-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> By the time of Emperor <a href="/wiki/Augustus" title="Augustus">Augustus</a>, the <a href="/wiki/Ancient_Roman_Government" class="mw-redirect" title="Ancient Roman Government">Roman government</a> had access to detailed financial information.<sup id="cite_ref-O_1995_17-0" class="reference"><a href="#cite_note-O_1995-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> </p><p>Many concepts related to today's accounting seem to be initiated in medieval's Middle East. For example, Jewish communities used <a href="/wiki/Double-entry_bookkeeping" title="Double-entry bookkeeping">double-entry bookkeeping</a> in the early-medieval period<sup id="cite_ref-18" class="reference"><a href="#cite_note-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-19" class="reference"><a href="#cite_note-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> and Muslim societies, at least since the 10th century also used many modern accounting concepts.<sup id="cite_ref-20" class="reference"><a href="#cite_note-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> </p><p>The spread of the use of <a href="/wiki/Arabic_numerals" title="Arabic numerals">Arabic numerals</a>, instead of the <a href="/wiki/Roman_numerals" title="Roman numerals">Roman numbers</a> historically used in Europe, increased efficiency of accounting procedures among Mediterranean merchants,<sup id="cite_ref-21" class="reference"><a href="#cite_note-21"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup> who further refined accounting in <a href="/wiki/Medieval_Europe" class="mw-redirect" title="Medieval Europe">medieval Europe</a>.<sup id="cite_ref-logica.ugent.be_22-0" class="reference"><a href="#cite_note-logica.ugent.be-22"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup> With the development of <a href="/wiki/Joint-stock_company" title="Joint-stock company">joint-stock companies</a>, accounting split into <a href="/wiki/Financial_accounting" title="Financial accounting">financial accounting</a> and <a href="/wiki/Management_accounting" title="Management accounting">management accounting</a>. </p><p>The first published work on a <a href="/wiki/Double-entry_bookkeeping_system" class="mw-redirect" title="Double-entry bookkeeping system">double-entry bookkeeping system</a> was the <i><a href="/wiki/Summa_de_arithmetica" title="Summa de arithmetica">Summa de arithmetica</a></i>, published in <a href="/wiki/Italy" title="Italy">Italy</a> in 1494 by <a href="/wiki/Luca_Pacioli" title="Luca Pacioli">Luca Pacioli</a> (the "Father of Accounting").<sup id="cite_ref-23" class="reference"><a href="#cite_note-23"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-LW_1994_24-0" class="reference"><a href="#cite_note-LW_1994-24"><span class="cite-bracket">[</span>24<span class="cite-bracket">]</span></a></sup> Accounting began to transition into an organized profession in the nineteenth century,<sup id="cite_ref-ICAEW_2013_25-0" class="reference"><a href="#cite_note-ICAEW_2013-25"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-26" class="reference"><a href="#cite_note-26"><span class="cite-bracket">[</span>26<span class="cite-bracket">]</span></a></sup> with local <a href="/wiki/Professional_bodies" class="mw-redirect" title="Professional bodies">professional bodies</a> in England merging to form the <a href="/wiki/Institute_of_Chartered_Accountants_in_England_and_Wales" title="Institute of Chartered Accountants in England and Wales">Institute of Chartered Accountants in England and Wales</a> in 1880.<sup id="cite_ref-Perks16_27-0" class="reference"><a href="#cite_note-Perks16-27"><span class="cite-bracket">[</span>27<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Etymology">Etymology</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accounting&action=edit&section=2" title="Edit section: Etymology"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size mw-halign-left" typeof="mw:File/Thumb"><a href="/wiki/File:Hauptbuch_Hochstetter_vor_1828.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/4/49/Hauptbuch_Hochstetter_vor_1828.jpg/170px-Hauptbuch_Hochstetter_vor_1828.jpg" decoding="async" width="170" height="89" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/49/Hauptbuch_Hochstetter_vor_1828.jpg/255px-Hauptbuch_Hochstetter_vor_1828.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/49/Hauptbuch_Hochstetter_vor_1828.jpg/340px-Hauptbuch_Hochstetter_vor_1828.jpg 2x" data-file-width="2788" data-file-height="1464" /></a><figcaption>Early 19th-century <a href="/wiki/Ledger" title="Ledger">ledger</a></figcaption></figure> <p>Both the words "accounting" and "accountancy" were in use in <a href="/wiki/United_Kingdom" title="United Kingdom">Great Britain</a> by the mid-1800s and are derived from the words <i>accompting</i> and <i>accountantship</i> used in the 18th century.<sup id="cite_ref-LN_2009_28-0" class="reference"><a href="#cite_note-LN_2009-28"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup> In <a href="/wiki/Middle_English" title="Middle English">Middle English</a> (used roughly between the 12th and the late 15th century), the verb "to account" had the form <i>accounten</i>, which was derived from the Old French word <i>aconter</i>,<sup id="cite_ref-B_1984_29-0" class="reference"><a href="#cite_note-B_1984-29"><span class="cite-bracket">[</span>29<span class="cite-bracket">]</span></a></sup> which is in turn related to the <a href="/wiki/Vulgar_Latin" title="Vulgar Latin">Vulgar Latin</a> word <i>computare</i>, meaning "to reckon". The base of <i>computare</i> is <i>putare</i>, which "variously meant to prune, to purify, to correct an account, hence, to count or calculate, as well as to think".<sup id="cite_ref-B_1984_29-1" class="reference"><a href="#cite_note-B_1984-29"><span class="cite-bracket">[</span>29<span class="cite-bracket">]</span></a></sup> </p><p>The word "<a href="/wiki/Accountant" title="Accountant">accountant</a>" is derived from the French word <span title="French-language text"><i lang="fr">compter</i></span>, which is also derived from the Italian and <a href="/wiki/Latin" title="Latin">Latin</a> word <span title="Latin-language text"><i lang="la">computare</i></span>. The word was formerly written in English as "accomptant", but in process of time the word, which was always pronounced by dropping the "p", became gradually changed both in <a href="/wiki/Pronunciation" title="Pronunciation">pronunciation</a> and in <a href="/wiki/Orthography" title="Orthography">orthography</a> to its present form.<sup id="cite_ref-30" class="reference"><a href="#cite_note-30"><span class="cite-bracket">[</span>30<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Terminology">Terminology</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accounting&action=edit&section=3" title="Edit section: Terminology"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><b>Accounting</b> has variously been defined as the keeping or preparation of the financial records of transactions of the firm, the analysis, verification and reporting of such records and "the <a href="/wiki/Generally_accepted_accounting_principles" class="mw-redirect" title="Generally accepted accounting principles">principles</a> and procedures of accounting"; it also refers to the <a href="/wiki/Job_(role)" class="mw-redirect" title="Job (role)">job</a> of being an <a href="/wiki/Accountant" title="Accountant">accountant</a>.<sup id="cite_ref-Cambridge_Business_Accounting_31-0" class="reference"><a href="#cite_note-Cambridge_Business_Accounting-31"><span class="cite-bracket">[</span>31<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-Cambridge_British_Accounting_32-0" class="reference"><a href="#cite_note-Cambridge_British_Accounting-32"><span class="cite-bracket">[</span>32<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-MW_2013_accounting_33-0" class="reference"><a href="#cite_note-MW_2013_accounting-33"><span class="cite-bracket">[</span>33<span class="cite-bracket">]</span></a></sup> </p><p><b>Accountancy</b> refers to the <a href="/wiki/Job_(role)" class="mw-redirect" title="Job (role)">occupation</a> or <a href="/wiki/Profession" title="Profession">profession</a> of an accountant,<sup id="cite_ref-MW_2013_accountancy_34-0" class="reference"><a href="#cite_note-MW_2013_accountancy-34"><span class="cite-bracket">[</span>34<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-Cambridge_Business_Accountancy_35-0" class="reference"><a href="#cite_note-Cambridge_Business_Accountancy-35"><span class="cite-bracket">[</span>35<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-Cambridge_British_Accountancy_36-0" class="reference"><a href="#cite_note-Cambridge_British_Accountancy-36"><span class="cite-bracket">[</span>36<span class="cite-bracket">]</span></a></sup> particularly in <a href="/wiki/British_English" title="British English">British English</a>.<sup id="cite_ref-Cambridge_Business_Accounting_31-1" class="reference"><a href="#cite_note-Cambridge_Business_Accounting-31"><span class="cite-bracket">[</span>31<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-Cambridge_British_Accounting_32-1" class="reference"><a href="#cite_note-Cambridge_British_Accounting-32"><span class="cite-bracket">[</span>32<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Topics">Topics</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accounting&action=edit&section=4" title="Edit section: Topics"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Accounting has several subfields or subject areas, including <a href="/wiki/Financial_accounting" title="Financial accounting">financial accounting</a>, <a href="/wiki/Management_accounting" title="Management accounting">management accounting</a>, <a href="/wiki/Auditing" class="mw-redirect" title="Auditing">auditing</a>, <a href="/wiki/Taxation" class="mw-redirect" title="Taxation">taxation</a> and <a href="/wiki/Accounting_information_system" title="Accounting information system">accounting information systems</a>.<sup id="cite_ref-WC_1981_5-1" class="reference"><a href="#cite_note-WC_1981-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Financial_accounting">Financial accounting</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accounting&action=edit&section=5" title="Edit section: Financial accounting"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Financial_accounting" title="Financial accounting">Financial accounting</a></div> <p>Financial accounting focuses on the reporting of an organization's financial information to external users of the information, such as investors, potential investors and creditors. It calculates and records business transactions and prepares <a href="/wiki/Financial_statement" title="Financial statement">financial statements</a> for the external users in accordance with <a href="/wiki/Generally_accepted_accounting_principles" class="mw-redirect" title="Generally accepted accounting principles">generally accepted accounting principles</a> (GAAP).<sup id="cite_ref-HDF_2006_6-3" class="reference"><a href="#cite_note-HDF_2006-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> GAAP, in turn, arises from the wide agreement between <a href="/wiki/Accounting_research" title="Accounting research">accounting theory</a> and practice, and changes over time to meet the needs of decision-makers.<sup id="cite_ref-NP_2013_1-3" class="reference"><a href="#cite_note-NP_2013-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p><p>Financial accounting produces past-oriented reports—for example financial statements are often published six to ten months after the end of the accounting period—on an <a href="/wiki/Annual_report" title="Annual report">annual</a> or quarterly basis, generally about the organization as a whole.<sup id="cite_ref-HDF_2006_6-4" class="reference"><a href="#cite_note-HDF_2006-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Management_accounting">Management accounting</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accounting&action=edit&section=6" title="Edit section: Management accounting"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Management_accounting" title="Management accounting">Management accounting</a></div> <p>Management accounting focuses on the measurement, analysis and reporting of information that can help managers in making decisions to fulfill the goals of an organization. In management accounting, internal measures and reports are based on <a href="/wiki/Cost%E2%80%93benefit_analysis" title="Cost–benefit analysis">cost–benefit analysis</a>, and are not required to follow the generally accepted accounting principle (GAAP).<sup id="cite_ref-HDF_2006_6-5" class="reference"><a href="#cite_note-HDF_2006-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> In 2014 CIMA created the <a rel="nofollow" class="external text" href="https://www.cgma.org/resources/reports/globalmanagementaccountingprinciples.html">Global Management Accounting Principles (GMAPs)</a>. The result of research from across 20 countries in five continents, the principles aim to guide best practice in the discipline.<sup id="cite_ref-FT_37-0" class="reference"><a href="#cite_note-FT-37"><span class="cite-bracket">[</span>37<span class="cite-bracket">]</span></a></sup> </p><p>Management accounting produces past-oriented reports with time spans that vary widely, but it also encompasses future-oriented reports such as <a href="/wiki/Budgets" class="mw-redirect" title="Budgets">budgets</a>. Management accounting reports often include financial and non financial information, and may, for example, focus on specific products and departments.<sup id="cite_ref-HDF_2006_6-6" class="reference"><a href="#cite_note-HDF_2006-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Intercompany_accounting">Intercompany accounting</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accounting&action=edit&section=7" title="Edit section: Intercompany accounting"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Intercompany_accounting" title="Intercompany accounting">Intercompany accounting</a></div> <p>Intercompany accounting focuses on the measurement, analysis and reporting of information between separate entities that are related, such as a parent company and its subsidiary companies. Intercompany accounting concerns record keeping of transactions between companies that have common ownership such as a parent company and a partially or wholly owned subsidiary. Intercompany transactions are also recorded in accounting when business is transacted between companies with a common parent company (subsidiaries).<sup id="cite_ref-38" class="reference"><a href="#cite_note-38"><span class="cite-bracket">[</span>38<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-39" class="reference"><a href="#cite_note-39"><span class="cite-bracket">[</span>39<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Auditing">Auditing</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accounting&action=edit&section=8" title="Edit section: Auditing"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main articles: <a href="/wiki/Financial_audit" title="Financial audit">Financial audit</a> and <a href="/wiki/Internal_audit" title="Internal audit">Internal audit</a></div> <p>Auditing is the verification of assertions made by others regarding a payoff,<sup id="cite_ref-B_1979_40-0" class="reference"><a href="#cite_note-B_1979-40"><span class="cite-bracket">[</span>40<span class="cite-bracket">]</span></a></sup> and in the context of accounting it is the "<a href="https://en.wiktionary.org/wiki/unbiased" class="extiw" title="wiktionary:unbiased">unbiased</a> examination and evaluation of the financial statements of an organization".<sup id="cite_ref-I_2013_41-0" class="reference"><a href="#cite_note-I_2013-41"><span class="cite-bracket">[</span>41<span class="cite-bracket">]</span></a></sup> Audit is a professional service that is systematic and conventional.<sup id="cite_ref-42" class="reference"><a href="#cite_note-42"><span class="cite-bracket">[</span>42<span class="cite-bracket">]</span></a></sup> </p><p>An audit of financial statements aims to express or disclaim an independent opinion on the financial statements. The auditor expresses an independent opinion on the fairness with which the financial statements presents the financial position, results of operations, and cash flows of an entity, in accordance with the generally accepted accounting principles (GAAP) and "in all material respects". An auditor is also required to identify circumstances in which the generally accepted accounting principles (GAAP) have not been consistently observed.<sup id="cite_ref-SAS_1_Responsibilities_43-0" class="reference"><a href="#cite_note-SAS_1_Responsibilities-43"><span class="cite-bracket">[</span>43<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Information_systems">Information systems</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accounting&action=edit&section=9" title="Edit section: Information systems"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Accounting_information_system" title="Accounting information system">Accounting information system</a></div> <p>An accounting information system is a part of an organization's <a href="/wiki/Information_system" title="Information system">information system</a> used for processing accounting data.<sup id="cite_ref-OpenLearn_44-0" class="reference"><a href="#cite_note-OpenLearn-44"><span class="cite-bracket">[</span>44<span class="cite-bracket">]</span></a></sup> Many corporations use artificial intelligence-based information systems. The banking and finance industry uses AI in fraud detection. The retail industry uses AI for customer services. AI is also used in the cybersecurity industry. It involves computer hardware and software systems using statistics and modeling.<sup id="cite_ref-45" class="reference"><a href="#cite_note-45"><span class="cite-bracket">[</span>45<span class="cite-bracket">]</span></a></sup> </p><p>Many accounting practices have been simplified with the help of <a href="/wiki/Accounting_software" title="Accounting software">accounting computer-based software</a>. An <a href="/wiki/Enterprise_resource_planning" title="Enterprise resource planning">enterprise resource planning</a> (ERP) system is commonly used for a large organisation and it provides a comprehensive, centralized, integrated source of information that companies can use to manage all major business processes, from purchasing to manufacturing to human resources. These systems can be cloud based and available on demand via application or browser, or available as software installed on specific computers or local servers, often referred to as on-premise. </p> <div class="mw-heading mw-heading3"><h3 id="Tax_accounting">Tax accounting</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accounting&action=edit&section=10" title="Edit section: Tax accounting"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Tax_accounting" class="mw-redirect" title="Tax accounting">Tax accounting</a></div> <p>Tax accounting in the United States concentrates on the preparation, analysis and presentation of tax payments and tax returns. The U.S. tax system requires the use of specialised accounting principles for tax purposes which can differ from the <a href="/wiki/Generally_accepted_accounting_principles" class="mw-redirect" title="Generally accepted accounting principles">generally accepted accounting principles</a> (GAAP) for financial reporting.<sup id="cite_ref-autogenerated2010_46-0" class="reference"><a href="#cite_note-autogenerated2010-46"><span class="cite-bracket">[</span>46<span class="cite-bracket">]</span></a></sup> U.S. tax law covers four basic forms of business ownership: <a href="/wiki/Sole_proprietorship" title="Sole proprietorship">sole proprietorship</a>, <a href="/wiki/Partnership" title="Partnership">partnership</a>, <a href="/wiki/Corporation" title="Corporation">corporation</a>, and <a href="/wiki/Limited_liability_company" title="Limited liability company">limited liability company</a>. <a href="/wiki/Corporate_tax_in_the_United_States" title="Corporate tax in the United States">Corporate</a> and <a href="/wiki/Income_tax_in_the_United_States" title="Income tax in the United States">personal</a> income are taxed at different rates, both varying according to income levels and including varying marginal rates (taxed on each additional dollar of income) and average rates (set as a percentage of overall income).<sup id="cite_ref-autogenerated2010_46-1" class="reference"><a href="#cite_note-autogenerated2010-46"><span class="cite-bracket">[</span>46<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Forensic_accounting">Forensic accounting</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accounting&action=edit&section=11" title="Edit section: Forensic accounting"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1251242444">.mw-parser-output .ambox{border:1px solid #a2a9b1;border-left:10px solid #36c;background-color:#fbfbfb;box-sizing:border-box}.mw-parser-output .ambox+link+.ambox,.mw-parser-output .ambox+link+style+.ambox,.mw-parser-output .ambox+link+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+style+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+link+.ambox{margin-top:-1px}html body.mediawiki .mw-parser-output .ambox.mbox-small-left{margin:4px 1em 4px 0;overflow:hidden;width:238px;border-collapse:collapse;font-size:88%;line-height:1.25em}.mw-parser-output .ambox-speedy{border-left:10px solid #b32424;background-color:#fee7e6}.mw-parser-output .ambox-delete{border-left:10px solid #b32424}.mw-parser-output .ambox-content{border-left:10px solid #f28500}.mw-parser-output .ambox-style{border-left:10px solid #fc3}.mw-parser-output .ambox-move{border-left:10px solid #9932cc}.mw-parser-output .ambox-protection{border-left:10px solid #a2a9b1}.mw-parser-output .ambox .mbox-text{border:none;padding:0.25em 0.5em;width:100%}.mw-parser-output .ambox .mbox-image{border:none;padding:2px 0 2px 0.5em;text-align:center}.mw-parser-output .ambox .mbox-imageright{border:none;padding:2px 0.5em 2px 0;text-align:center}.mw-parser-output .ambox .mbox-empty-cell{border:none;padding:0;width:1px}.mw-parser-output .ambox .mbox-image-div{width:52px}@media(min-width:720px){.mw-parser-output .ambox{margin:0 10%}}@media print{body.ns-0 .mw-parser-output .ambox{display:none!important}}</style><table class="box-Unreferenced_section plainlinks metadata ambox ambox-content ambox-Unreferenced" role="presentation"><tbody><tr><td class="mbox-image"><div class="mbox-image-div"><span typeof="mw:File"><a href="/wiki/File:Question_book-new.svg" class="mw-file-description"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/50px-Question_book-new.svg.png" decoding="async" width="50" height="39" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/75px-Question_book-new.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/100px-Question_book-new.svg.png 2x" data-file-width="512" data-file-height="399" /></a></span></div></td><td class="mbox-text"><div class="mbox-text-span">This section <b>does not <a href="/wiki/Wikipedia:Citing_sources" title="Wikipedia:Citing sources">cite</a> any <a href="/wiki/Wikipedia:Verifiability" title="Wikipedia:Verifiability">sources</a></b>.<span class="hide-when-compact"> Please help <a href="/wiki/Special:EditPage/Accounting" title="Special:EditPage/Accounting">improve this section</a> by <a href="/wiki/Help:Referencing_for_beginners" title="Help:Referencing for beginners">adding citations to reliable sources</a>. Unsourced material may be challenged and <a href="/wiki/Wikipedia:Verifiability#Burden_of_evidence" title="Wikipedia:Verifiability">removed</a>.</span> <span class="date-container"><i>(<span class="date">June 2023</span>)</i></span><span class="hide-when-compact"><i> (<small><a href="/wiki/Help:Maintenance_template_removal" title="Help:Maintenance template removal">Learn how and when to remove this message</a></small>)</i></span></div></td></tr></tbody></table> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Forensic_accounting" title="Forensic accounting">Forensic accounting</a></div> <p>Forensic accounting is a specialty practice area of accounting that describes engagements that result from actual or anticipated disputes or <a href="/wiki/Litigation" class="mw-redirect" title="Litigation">litigation</a>.<sup id="cite_ref-47" class="reference"><a href="#cite_note-47"><span class="cite-bracket">[</span>47<span class="cite-bracket">]</span></a></sup> "<a href="/wiki/Forensic_science" title="Forensic science">Forensic</a>" means "suitable for use in a court of law", and it is to that standard and potential outcome that forensic accountants generally have to work. </p> <div class="mw-heading mw-heading3"><h3 id="Political_campaign_accounting">Political campaign accounting</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accounting&action=edit&section=12" title="Edit section: Political campaign accounting"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Political_campaign_accounting" title="Political campaign accounting">Political campaign accounting</a></div> <p>Political campaign accounting deals with the development and implementation of financial systems and the accounting of financial transactions in compliance with laws governing political campaign operations. This branch of accounting was first formally introduced in the March 1976 issue of <i>The Journal of Accountancy</i>.<sup id="cite_ref-48" class="reference"><a href="#cite_note-48"><span class="cite-bracket">[</span>48<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Organizations">Organizations</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accounting&action=edit&section=13" title="Edit section: Organizations"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable selfref">See also: <a href="/wiki/Category:Accounting_organizations" title="Category:Accounting organizations">Category:Accounting organizations</a></div> <div class="mw-heading mw-heading3"><h3 id="Professional_bodies">Professional bodies</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accounting&action=edit&section=14" title="Edit section: Professional bodies"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Professional_accounting_body" title="Professional accounting body">Professional accounting body</a></div> <p><a href="/wiki/Professional_accounting_bodies" class="mw-redirect" title="Professional accounting bodies">Professional accounting bodies</a> include the <a href="/wiki/American_Institute_of_Certified_Public_Accountants" title="American Institute of Certified Public Accountants">American Institute of Certified Public Accountants</a> (AICPA) and the other 179 members of the <a href="/wiki/International_Federation_of_Accountants" title="International Federation of Accountants">International Federation of Accountants</a> (IFAC),<sup id="cite_ref-ifac_49-0" class="reference"><a href="#cite_note-ifac-49"><span class="cite-bracket">[</span>49<span class="cite-bracket">]</span></a></sup> including <a href="/wiki/Institute_of_Chartered_Accountants_of_Scotland" title="Institute of Chartered Accountants of Scotland">Institute of Chartered Accountants of Scotland</a> (ICAS), <a href="/wiki/Institute_of_Chartered_Accountants_of_Pakistan" title="Institute of Chartered Accountants of Pakistan">Institute of Chartered Accountants of Pakistan (ICAP)</a>, <a href="/wiki/CPA_Australia" title="CPA Australia">CPA Australia</a>, <a href="/wiki/Institute_of_Chartered_Accountants_of_India" class="mw-redirect" title="Institute of Chartered Accountants of India">Institute of Chartered Accountants of India</a>, <a href="/wiki/Association_of_Chartered_Certified_Accountants" title="Association of Chartered Certified Accountants">Association of Chartered Certified Accountants</a> (ACCA) and <a href="/wiki/Institute_of_Chartered_Accountants_in_England_and_Wales" title="Institute of Chartered Accountants in England and Wales">Institute of Chartered Accountants in England and Wales</a> (ICAEW). Some countries have a single professional accounting body and, in some other countries, professional bodies for subfields of the accounting professions also exist, for example the <a href="/wiki/Chartered_Institute_of_Management_Accountants" title="Chartered Institute of Management Accountants">Chartered Institute of Management Accountants</a> (CIMA) in the UK and <a href="/wiki/Institute_of_Management_Accountants" title="Institute of Management Accountants">Institute of management accountants</a> in the United States.<sup id="cite_ref-Prince_50-0" class="reference"><a href="#cite_note-Prince-50"><span class="cite-bracket">[</span>50<span class="cite-bracket">]</span></a></sup> Many of these professional bodies offer education and training including qualification and administration for various accounting designations, such as certified public accountant (<a href="/wiki/AICPA" class="mw-redirect" title="AICPA">AICPA</a>) and <a href="/wiki/Chartered_accountant" title="Chartered accountant">chartered accountant</a>.<sup id="cite_ref-AICPA_CPA_51-0" class="reference"><a href="#cite_note-AICPA_CPA-51"><span class="cite-bracket">[</span>51<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-ICAEW_ACA_52-0" class="reference"><a href="#cite_note-ICAEW_ACA-52"><span class="cite-bracket">[</span>52<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Firms">Firms</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accounting&action=edit&section=15" title="Edit section: Firms"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Accounting_networks_and_associations" class="mw-redirect" title="Accounting networks and associations">Accounting networks and associations</a></div> <p>Depending on its size, a company may be legally required to have their <a href="/wiki/Financial_statement" title="Financial statement">financial statements</a> <a href="/wiki/Auditing" class="mw-redirect" title="Auditing">audited</a> by a qualified auditor, and audits are usually carried out by <a href="/wiki/Accounting_networks_and_associations" class="mw-redirect" title="Accounting networks and associations">accounting firms</a>.<sup id="cite_ref-Parliament_Auditors_1_9-1" class="reference"><a href="#cite_note-Parliament_Auditors_1-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> </p><p>Accounting firms grew in the United States and Europe in the late nineteenth and early twentieth century, and through several mergers there were large international accounting firms by the mid-twentieth century. Further large mergers in the late twentieth century led to the dominance of the auditing market by the "Big Five" accounting firms: <a href="/wiki/Arthur_Andersen" title="Arthur Andersen">Arthur Andersen</a>, <a href="/wiki/Deloitte" title="Deloitte">Deloitte</a>, <a href="/wiki/Ernst_%26_Young" title="Ernst & Young">Ernst & Young</a>, <a href="/wiki/KPMG" title="KPMG">KPMG</a> and <a href="/wiki/PricewaterhouseCoopers" class="mw-redirect" title="PricewaterhouseCoopers">PricewaterhouseCoopers</a>.<sup id="cite_ref-Parliament_Auditors_2_53-0" class="reference"><a href="#cite_note-Parliament_Auditors_2-53"><span class="cite-bracket">[</span>53<span class="cite-bracket">]</span></a></sup> The <a href="/wiki/Arthur_Andersen#Demise" title="Arthur Andersen">demise of Arthur Andersen</a> following the <a href="/wiki/Enron_scandal" title="Enron scandal">Enron scandal</a> reduced the Big Five to the <a href="/wiki/Big_Four_accounting_firms" title="Big Four accounting firms">Big Four</a>.<sup id="cite_ref-FT_Big_Four_54-0" class="reference"><a href="#cite_note-FT_Big_Four-54"><span class="cite-bracket">[</span>54<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Standard-setters">Standard-setters</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accounting&action=edit&section=16" title="Edit section: Standard-setters"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Accounting_standards" class="mw-redirect" title="Accounting standards">Accounting standards</a> and <a href="/wiki/Convergence_of_accounting_standards" title="Convergence of accounting standards">Convergence of accounting standards</a></div> <p><a href="/wiki/Generally_accepted_accounting_principles" class="mw-redirect" title="Generally accepted accounting principles">Generally accepted accounting principles</a> (GAAP) are accounting standards issued by national regulatory bodies. In addition, the <a href="/wiki/International_Accounting_Standards_Board" title="International Accounting Standards Board">International Accounting Standards Board</a> (IASB) issues the <a href="/wiki/International_Financial_Reporting_Standards" title="International Financial Reporting Standards">International Financial Reporting Standards</a> (IFRS) implemented by 147 countries.<sup id="cite_ref-NP_2013_1-4" class="reference"><a href="#cite_note-NP_2013-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> Standards for international audit and assurance, ethics, education, and public sector accounting are all set by independent standard settings boards supported by IFAC. The International Auditing and Assurance Standards Board sets international standards for auditing, assurance, and quality control; the <a href="/wiki/International_Ethics_Standards_Board_for_Accountants" title="International Ethics Standards Board for Accountants">International Ethics Standards Board for Accountants</a> (IESBA) <sup id="cite_ref-ifac2_55-0" class="reference"><a href="#cite_note-ifac2-55"><span class="cite-bracket">[</span>55<span class="cite-bracket">]</span></a></sup> sets the internationally appropriate principles-based <i>Code of Ethics for Professional Accountants</i>; the <a href="/wiki/International_Accounting_Education_Standards_Board" title="International Accounting Education Standards Board">International Accounting Education Standards Board</a> (IAESB) sets professional accounting education standards;<sup id="cite_ref-ifac3_56-0" class="reference"><a href="#cite_note-ifac3-56"><span class="cite-bracket">[</span>56<span class="cite-bracket">]</span></a></sup> and <a href="/wiki/International_Public_Sector_Accounting_Standards" title="International Public Sector Accounting Standards">International Public Sector Accounting Standards</a> Board (IPSASB) sets accrual-based international public sector accounting standards.<sup id="cite_ref-ifac4_57-0" class="reference"><a href="#cite_note-ifac4-57"><span class="cite-bracket">[</span>57<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-Ias_4-1" class="reference"><a href="#cite_note-Ias-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p><p>Organizations in individual countries may issue accounting standards unique to the countries. For example, in Australia, the Australian Accounting Standards Board manages the issuance of the accounting standards in line with IFRS. In the <a href="/wiki/United_States" title="United States">United States</a> the <a href="/wiki/Financial_Accounting_Standards_Board" title="Financial Accounting Standards Board">Financial Accounting Standards Board</a> (FASB) issues the Statements of Financial Accounting Standards, which form the basis of <a href="/wiki/US_GAAP" class="mw-redirect" title="US GAAP">US GAAP</a>,<sup id="cite_ref-NP_2013_1-5" class="reference"><a href="#cite_note-NP_2013-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> and in the <a href="/wiki/United_Kingdom" title="United Kingdom">United Kingdom</a> the <a href="/wiki/Financial_Reporting_Council" title="Financial Reporting Council">Financial Reporting Council</a> (FRC) sets accounting standards.<sup id="cite_ref-ICAEW_Standards_58-0" class="reference"><a href="#cite_note-ICAEW_Standards-58"><span class="cite-bracket">[</span>58<span class="cite-bracket">]</span></a></sup> However, as of 2012 "all major economies" have plans to <a href="/wiki/Convergence_(accounting)" class="mw-redirect" title="Convergence (accounting)">converge</a> towards or adopt the IFRS.<sup id="cite_ref-globalcon_10-1" class="reference"><a href="#cite_note-globalcon-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Education,_training_and_qualifications"><span id="Education.2C_training_and_qualifications"></span>Education, training and qualifications</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accounting&action=edit&section=17" title="Edit section: Education, training and qualifications"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Degrees">Degrees</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accounting&action=edit&section=18" title="Edit section: Degrees"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>At least a <a href="/wiki/Bachelor%27s_degree" title="Bachelor's degree">bachelor's degree</a> in accounting or a related field is required for most accountant and <a href="/wiki/Auditor" title="Auditor">auditor</a> <a href="/wiki/Job_(role)" class="mw-redirect" title="Job (role)">job positions</a>, and some employers prefer applicants with a <a href="/wiki/Master%27s_degree" title="Master's degree">master's degree</a>.<sup id="cite_ref-BLS_2012_59-0" class="reference"><a href="#cite_note-BLS_2012-59"><span class="cite-bracket">[</span>59<span class="cite-bracket">]</span></a></sup> A degree in accounting may also be required for, or may be used to fulfill the requirements for, membership to professional accounting bodies. For example, the education during an accounting degree can be used to fulfill the <a href="/wiki/AICPA" class="mw-redirect" title="AICPA">American Institute of CPA's</a> (AICPA) 150 semester hour requirement,<sup id="cite_ref-AICPA_150_60-0" class="reference"><a href="#cite_note-AICPA_150-60"><span class="cite-bracket">[</span>60<span class="cite-bracket">]</span></a></sup> and associate membership with the <a href="/wiki/Certified_Public_Accountants_Association" title="Certified Public Accountants Association">Certified Public Accountants Association</a> of the UK is available after gaining a degree in finance or accounting.<sup id="cite_ref-ACPA_Criteria_61-0" class="reference"><a href="#cite_note-ACPA_Criteria-61"><span class="cite-bracket">[</span>61<span class="cite-bracket">]</span></a></sup> </p><p>A <a href="/wiki/Doctor_of_Philosophy" title="Doctor of Philosophy">doctorate</a> is required in order to pursue a career in accounting <a href="/wiki/Academia" class="mw-redirect" title="Academia">academia</a>, for example, to work as a university <a href="/wiki/Professor" title="Professor">professor</a> in accounting.<sup id="cite_ref-AICPA_Academia_62-0" class="reference"><a href="#cite_note-AICPA_Academia-62"><span class="cite-bracket">[</span>62<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-BYU_Prep_63-0" class="reference"><a href="#cite_note-BYU_Prep-63"><span class="cite-bracket">[</span>63<span class="cite-bracket">]</span></a></sup> The <a href="/wiki/Doctor_of_Philosophy" title="Doctor of Philosophy">Doctor of Philosophy</a> (PhD) and the <a href="/wiki/Doctor_of_Business_Administration" title="Doctor of Business Administration">Doctor of Business Administration</a> (DBA) are the most popular degrees. The PhD is the most common degree for those wishing to pursue a career in academia, while DBA programs generally focus on equipping <a href="/wiki/Business_executives" class="mw-redirect" title="Business executives">business executives</a> for business or public careers requiring research skills and qualifications.<sup id="cite_ref-AICPA_Academia_62-1" class="reference"><a href="#cite_note-AICPA_Academia-62"><span class="cite-bracket">[</span>62<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Professional_qualifications">Professional qualifications</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accounting&action=edit&section=19" title="Edit section: Professional qualifications"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main articles: <a href="/wiki/Chartered_accountant" title="Chartered accountant">Chartered accountant</a> and <a href="/wiki/Certified_Public_Accountant" title="Certified Public Accountant">Certified Public Accountant</a></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Professional_certification#Accountancy,_auditing_and_finance" title="Professional certification">Professional certification § Accountancy, auditing and finance</a></div> <p>Professional accounting qualifications include the <a href="/wiki/Chartered_accountant" title="Chartered accountant">chartered accountant</a> designations and other qualifications including certificates and diplomas.<sup id="cite_ref-ACCA_Qualifications_64-0" class="reference"><a href="#cite_note-ACCA_Qualifications-64"><span class="cite-bracket">[</span>64<span class="cite-bracket">]</span></a></sup> In Scotland, chartered accountants of <a href="/wiki/Institute_of_Chartered_Accountants_of_Scotland" title="Institute of Chartered Accountants of Scotland">ICAS</a> undergo <a href="/wiki/Continuous_professional_development" class="mw-redirect" title="Continuous professional development">Continuous Professional Development</a> and abide by the ICAS code of ethics.<sup id="cite_ref-65" class="reference"><a href="#cite_note-65"><span class="cite-bracket">[</span>65<span class="cite-bracket">]</span></a></sup> In England and Wales, chartered accountants of the <a href="/wiki/Institute_of_Chartered_Accountants_in_England_and_Wales" title="Institute of Chartered Accountants in England and Wales">ICAEW</a> undergo annual training, and are bound by the ICAEW's <a href="/wiki/Code_of_ethics" class="mw-redirect" title="Code of ethics">code of ethics</a> and subject to its disciplinary procedures.<sup id="cite_ref-ICAEW_Chartered_66-0" class="reference"><a href="#cite_note-ICAEW_Chartered-66"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup> </p><p>In the <a href="/wiki/United_States" title="United States">United States</a>, the requirements for joining the <a href="/wiki/American_Institute_of_Certified_Public_Accountants" title="American Institute of Certified Public Accountants">AICPA</a> as a <a href="/wiki/Certified_Public_Accountant" title="Certified Public Accountant">Certified Public Accountant</a> are set by the Board of Accountancy of each <a href="/wiki/U.S._state" title="U.S. state">state</a>, and members agree to abide by the AICPA's <a href="/wiki/Code_of_conduct" title="Code of conduct">Code of Professional Conduct</a> and Bylaws. </p><p>The ACCA is the largest global accountancy body with over 320,000 members, and the organisation provides an 'IFRS stream' and a 'UK stream'. Students must pass a total of 14 exams, which are arranged across three levels.<sup id="cite_ref-67" class="reference"><a href="#cite_note-67"><span class="cite-bracket">[</span>67<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Research">Research</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accounting&action=edit&section=20" title="Edit section: Research"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Accounting_research" title="Accounting research">Accounting research</a></div> <p>Accounting research is <a href="/wiki/Research" title="Research">research</a> in the effects of economic events on the process of accounting, the effects of reported information on economic events, and the roles of accounting in organizations and society.<sup id="cite_ref-ACCA_2010_68-0" class="reference"><a href="#cite_note-ACCA_2010-68"><span class="cite-bracket">[</span>68<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-Burchell_et_al_1980_69-0" class="reference"><a href="#cite_note-Burchell_et_al_1980-69"><span class="cite-bracket">[</span>69<span class="cite-bracket">]</span></a></sup> It encompasses a broad range of research areas including <a href="/wiki/Financial_accounting" title="Financial accounting">financial accounting</a>, <a href="/wiki/Management_accounting" title="Management accounting">management accounting</a>, <a href="/wiki/Auditing" class="mw-redirect" title="Auditing">auditing</a> and <a href="/wiki/Taxation" class="mw-redirect" title="Taxation">taxation</a>.<sup id="cite_ref-OOS_2010_70-0" class="reference"><a href="#cite_note-OOS_2010-70"><span class="cite-bracket">[</span>70<span class="cite-bracket">]</span></a></sup> </p><p>Accounting research is carried out both by academic researchers and practicing accountants. <a href="/wiki/Methodology" title="Methodology">Methodologies</a> in academic accounting research include archival research, which examines "objective data collected from <a href="/wiki/Information_repository" title="Information repository">repositories</a>"; experimental research, which examines data "the researcher gathered by <a href="/wiki/Controlled_experiments" class="mw-redirect" title="Controlled experiments">administering treatments to subjects</a>"; analytical research, which is "based on the act of <a href="/wiki/Scientific_modelling" title="Scientific modelling">formally modeling</a> <a href="/wiki/Theory" title="Theory">theories</a> or substantiating ideas in mathematical terms"; <a href="/wiki/Antipositivism" title="Antipositivism">interpretive</a> research, which emphasizes the role of language, interpretation and understanding in accounting practice, "highlighting the symbolic structures and taken-for-granted themes which pattern the world in distinct ways"; <a href="/wiki/Critical_theory" title="Critical theory">critical</a> research, which emphasizes the role of power and conflict in accounting practice; <a href="/wiki/Case_study" title="Case study">case studies</a>; <a href="/wiki/Computer_simulation" title="Computer simulation">computer simulation</a>; and <a href="/wiki/Field_research" title="Field research">field research</a>.<sup id="cite_ref-CSWW_2010_71-0" class="reference"><a href="#cite_note-CSWW_2010-71"><span class="cite-bracket">[</span>71<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-Chua_1986_72-0" class="reference"><a href="#cite_note-Chua_1986-72"><span class="cite-bracket">[</span>72<span class="cite-bracket">]</span></a></sup> </p><p>Empirical studies document that leading <a href="/wiki/List_of_accounting_journals" title="List of accounting journals">accounting journals</a> publish in total fewer research articles than comparable journals in economics and other business disciplines,<sup id="cite_ref-JAE_2002_73-0" class="reference"><a href="#cite_note-JAE_2002-73"><span class="cite-bracket">[</span>73<span class="cite-bracket">]</span></a></sup> and consequently, accounting scholars<sup id="cite_ref-74" class="reference"><a href="#cite_note-74"><span class="cite-bracket">[</span>74<span class="cite-bracket">]</span></a></sup> are relatively less successful in <a href="/wiki/Academic_publishing" title="Academic publishing">academic publishing</a> than their <a href="/wiki/Business_school" title="Business school">business school</a> peers.<sup id="cite_ref-CAR_2004_75-0" class="reference"><a href="#cite_note-CAR_2004-75"><span class="cite-bracket">[</span>75<span class="cite-bracket">]</span></a></sup> Due to different publication rates between accounting and other business disciplines, a recent study based on academic author rankings concludes that the competitive value of a single publication in a top-ranked journal is highest in accounting and lowest in marketing.<sup id="cite_ref-JBR_2018_76-0" class="reference"><a href="#cite_note-JBR_2018-76"><span class="cite-bracket">[</span>76<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Scandals">Scandals</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accounting&action=edit&section=21" title="Edit section: Scandals"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Accounting_scandals" title="Accounting scandals">Accounting scandals</a></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Accounting_ethics" title="Accounting ethics">Accounting ethics</a></div> <p>The year 2001 witnessed a series of financial information frauds involving <a href="/wiki/Enron" title="Enron">Enron</a>, auditing firm <a href="/wiki/Arthur_Andersen" title="Arthur Andersen">Arthur Andersen</a>, the telecommunications company <a href="/wiki/WorldCom" class="mw-redirect" title="WorldCom">WorldCom</a>, <a href="/wiki/Qwest" title="Qwest">Qwest</a> and <a href="/wiki/Jarden" title="Jarden">Sunbeam</a>, among other well-known corporations. These problems highlighted the need to review the effectiveness of <a href="/wiki/Standard_accounting_practice" class="mw-redirect" title="Standard accounting practice">accounting standards</a>, auditing regulations and <a href="/wiki/Corporate_governance" title="Corporate governance">corporate governance</a> principles. In some cases, management manipulated the figures shown in financial reports to indicate a better economic performance. In others, tax and regulatory incentives encouraged over-leveraging of companies and decisions to bear extraordinary and unjustified risk.<sup id="cite_ref-mba.ufm.edu.gt_77-0" class="reference"><a href="#cite_note-mba.ufm.edu.gt-77"><span class="cite-bracket">[</span>77<span class="cite-bracket">]</span></a></sup> </p><p>The <a href="/wiki/Enron_scandal" title="Enron scandal">Enron scandal</a> deeply influenced the development of new <a href="/wiki/Regulations" class="mw-redirect" title="Regulations">regulations</a> to improve the reliability of financial reporting, and increased public awareness about the importance of having accounting standards that show the financial reality of companies and the objectivity and independence of auditing firms.<sup id="cite_ref-mba.ufm.edu.gt_77-1" class="reference"><a href="#cite_note-mba.ufm.edu.gt-77"><span class="cite-bracket">[</span>77<span class="cite-bracket">]</span></a></sup> </p><p>In addition to being the largest <a href="/wiki/Bankruptcy" title="Bankruptcy">bankruptcy</a> reorganization in American history, the Enron scandal undoubtedly is the biggest audit failure<sup id="cite_ref-78" class="reference"><a href="#cite_note-78"><span class="cite-bracket">[</span>78<span class="cite-bracket">]</span></a></sup> causing the dissolution of <a href="/wiki/Arthur_Andersen" title="Arthur Andersen">Arthur Andersen</a>, which at the time was one of the five largest accounting firms in the world. After a series of revelations involving irregular accounting procedures conducted throughout the 1990s, Enron filed for <a href="/wiki/Chapter_11" class="mw-redirect" title="Chapter 11">Chapter 11</a> bankruptcy protection in December 2001.<sup id="cite_ref-79" class="reference"><a href="#cite_note-79"><span class="cite-bracket">[</span>79<span class="cite-bracket">]</span></a></sup> </p><p>One consequence of these events was the passage of the <a href="/wiki/Sarbanes%E2%80%93Oxley_Act" title="Sarbanes–Oxley Act">Sarbanes–Oxley Act</a> in the <a href="/wiki/United_States" title="United States">United States</a> in 2002, as a result of the first admissions of fraudulent behavior made by Enron. The act significantly raises criminal penalties for <a href="/wiki/Securities_fraud" title="Securities fraud">securities fraud</a>, for destroying, altering or fabricating records in federal investigations or any scheme or attempt to defraud shareholders.<sup id="cite_ref-80" class="reference"><a href="#cite_note-80"><span class="cite-bracket">[</span>80<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Fraud_and_error">Fraud and error</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accounting&action=edit&section=22" title="Edit section: Fraud and error"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Accounting <a href="/wiki/Fraud" title="Fraud">fraud</a> is an intentional misstatement or omission in the accounting records by management or employees which involves the use of deception. It is a criminal act and a breach of civil tort. It may involve collusion with third parties.<sup id="cite_ref-IAASB-ISA240_81-0" class="reference"><a href="#cite_note-IAASB-ISA240-81"><span class="cite-bracket">[</span>81<span class="cite-bracket">]</span></a></sup> </p><p>An accounting error is an unintentional misstatement or omission in the accounting records, for example misinterpretation of facts, mistakes in processing data, or oversights leading to incorrect estimates.<sup id="cite_ref-IAASB-ISA240_81-1" class="reference"><a href="#cite_note-IAASB-ISA240-81"><span class="cite-bracket">[</span>81<span class="cite-bracket">]</span></a></sup> Acts leading to accounting errors are not criminal but may breach civil law, for example, the tort of <a href="/wiki/Negligence" title="Negligence">negligence</a>. </p><p>The primary responsibility for the prevention and detection of fraud and errors rests with the entity's management.<sup id="cite_ref-IAASB-ISA240_81-2" class="reference"><a href="#cite_note-IAASB-ISA240-81"><span class="cite-bracket">[</span>81<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accounting&action=edit&section=23" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Accounting_information_system" title="Accounting information system">Accounting information system</a></li> <li><a href="/wiki/Accounting_records" title="Accounting records">Accounting records</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accounting&action=edit&section=24" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist reflist-columns references-column-width" style="column-width: 30em;"> <ol class="references"> <li id="cite_note-NP_2013-1"><span class="mw-cite-backlink">^ <a href="#cite_ref-NP_2013_1-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-NP_2013_1-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-NP_2013_1-2"><sup><i><b>c</b></i></sup></a> <a href="#cite_ref-NP_2013_1-3"><sup><i><b>d</b></i></sup></a> <a href="#cite_ref-NP_2013_1-4"><sup><i><b>e</b></i></sup></a> <a href="#cite_ref-NP_2013_1-5"><sup><i><b>f</b></i></sup></a></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite id="CITEREFNeedlesPowers2013" class="citation book cs1">Needles, Belverd E.; Powers, Marian (2013). <i>Principles of Financial Accounting</i>. 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Retrieved <span class="nowrap">3 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Australian+Accounting+Review&rft.atitle=Accounting+Research%3A+A+Bibliometric+Analysis%3A+Accounting+Research%3A+A+Bibliometric+Analysis&rft.volume=27&rft.issue=1&rft.pages=71-100&rft.date=2017-03&rft_id=info%3Adoi%2F10.1111%2Fauar.12109&rft.aulast=Merig%C3%B3&rft.aufirst=Jos%C3%A9+M.&rft.au=Yang%2C+Jian-Bo&rft_id=https%3A%2F%2Fpure.manchester.ac.uk%2Fws%2Ffiles%2F47006681%2FNerigo_Yang_AAR_CTA.docx&rfr_id=info%3Asid%2Fen.wikipedia.org%3AAccounting" class="Z3988"></span></span> </li> <li id="cite_note-CAR_2004-75"><span class="mw-cite-backlink"><b><a href="#cite_ref-CAR_2004_75-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFSwanson2004" class="citation journal cs1">Swanson, Edward (2004). "Publishing in the majors: A comparison of accounting, finance, management, and marketing". <i>Contemporary Accounting Research</i>. <b>21</b>: 223–255. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1506%2FRCKM-13FM-GK0E-3W50">10.1506/RCKM-13FM-GK0E-3W50</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Contemporary+Accounting+Research&rft.atitle=Publishing+in+the+majors%3A+A+comparison+of+accounting%2C+finance%2C+management%2C+and+marketing&rft.volume=21&rft.pages=223-255&rft.date=2004&rft_id=info%3Adoi%2F10.1506%2FRCKM-13FM-GK0E-3W50&rft.aulast=Swanson&rft.aufirst=Edward&rfr_id=info%3Asid%2Fen.wikipedia.org%3AAccounting" class="Z3988"></span></span> </li> <li id="cite_note-JBR_2018-76"><span class="mw-cite-backlink"><b><a href="#cite_ref-JBR_2018_76-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFKorkeamäkiSihvonenVähämaa2018" class="citation journal cs1">Korkeamäki, Timo; Sihvonen, Jukka; Vähämaa, Sami (2018). <a rel="nofollow" class="external text" href="https://doi.org/10.1016%2Fj.jbusres.2017.11.024">"Evaluating publications across business disciplines"</a>. <i>Journal of Business Research</i>. <b>84</b>: 220–232. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<span class="id-lock-free" title="Freely accessible"><a rel="nofollow" class="external text" href="https://doi.org/10.1016%2Fj.jbusres.2017.11.024">10.1016/j.jbusres.2017.11.024</a></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Journal+of+Business+Research&rft.atitle=Evaluating+publications+across+business+disciplines&rft.volume=84&rft.pages=220-232&rft.date=2018&rft_id=info%3Adoi%2F10.1016%2Fj.jbusres.2017.11.024&rft.aulast=Korkeam%C3%A4ki&rft.aufirst=Timo&rft.au=Sihvonen%2C+Jukka&rft.au=V%C3%A4h%C3%A4maa%2C+Sami&rft_id=https%3A%2F%2Fdoi.org%2F10.1016%252Fj.jbusres.2017.11.024&rfr_id=info%3Asid%2Fen.wikipedia.org%3AAccounting" class="Z3988"></span></span> </li> <li id="cite_note-mba.ufm.edu.gt-77"><span class="mw-cite-backlink">^ <a href="#cite_ref-mba.ufm.edu.gt_77-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-mba.ufm.edu.gt_77-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text">Astrid Ayala and Giancarlo Ibárgüen Snr.: "A Market Proposal for Auditing the Financial Statements of Public Companies" (Journal of Management of Value, <a href="/wiki/Universidad_Francisco_Marroqu%C3%ADn" title="Universidad Francisco Marroquín">Universidad Francisco Marroquín</a>, March 2006) p. 41, <a rel="nofollow" class="external text" href="https://web.archive.org/web/20110721084545/http://www.mba.ufm.edu.gt/journalofmanagement/content/ENG_MarketProposal.pdf">UFM.edu.gt</a></span> </li> <li id="cite_note-78"><span class="mw-cite-backlink"><b><a href="#cite_ref-78">^</a></b></span> <span class="reference-text">Bratton, William W. "Enron and the Dark Side of Shareholder Value" (<a href="/wiki/Tulane_Law_Review" title="Tulane Law Review">Tulane Law Review</a>, New Orleans, May 2002) p. 61</span> </li> <li id="cite_note-79"><span class="mw-cite-backlink"><b><a href="#cite_ref-79">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation news cs1"><a rel="nofollow" class="external text" href="http://news.bbc.co.uk/1/hi/business/1688550.stm">"Enron files for bankruptcy"</a>. <i>BBC News</i>. 3 December 2001. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20220324223251/http://news.bbc.co.uk/1/hi/business/1688550.stm">Archived</a> from the original on 24 March 2022<span class="reference-accessdate">. Retrieved <span class="nowrap">15 March</span> 2008</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=BBC+News&rft.atitle=Enron+files+for+bankruptcy&rft.date=2001-12-03&rft_id=http%3A%2F%2Fnews.bbc.co.uk%2F1%2Fhi%2Fbusiness%2F1688550.stm&rfr_id=info%3Asid%2Fen.wikipedia.org%3AAccounting" class="Z3988"></span></span> </li> <li id="cite_note-80"><span class="mw-cite-backlink"><b><a href="#cite_ref-80">^</a></b></span> <span class="reference-text">Aiyesha Dey, and Thomas Z. Lys: "Trends in Earnings Management and Informativeness of Earnings Announcements in the Pre- and Post-Sarbanes Oxley Periods (<a href="/wiki/Kellogg_School_of_Management" title="Kellogg School of Management">Kellogg School of Management</a>, Evanston, Illinois, February, 2005) p. 5</span> </li> <li id="cite_note-IAASB-ISA240-81"><span class="mw-cite-backlink">^ <a href="#cite_ref-IAASB-ISA240_81-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-IAASB-ISA240_81-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-IAASB-ISA240_81-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation cs2"><i>2018 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements</i>, The International Auditing and Assurance Standards Board, December 2018</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=2018+Handbook+of+International+Quality+Control%2C+Auditing%2C+Review%2C+Other+Assurance%2C+and+Related+Services+Pronouncements&rft.pub=The+International+Auditing+and+Assurance+Standards+Board&rft.date=2018-12&rfr_id=info%3Asid%2Fen.wikipedia.org%3AAccounting" class="Z3988"></span></span> </li> </ol></div> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accounting&action=edit&section=25" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li>Library resources <a class="external text" href="https://ftl.toolforge.org/cgi-bin/ftl?st=wp&su=Accounting">in your library</a> and <a class="external text" href="https://ftl.toolforge.org/cgi-bin/ftl?st=wp&su=Accounting&library=0CHOOSE0">in other libraries</a> about accounting</li> <li><a rel="nofollow" class="external text" href="https://www.informs.org/About-INFORMS/History-and-Traditions/OR-Application-Areas/Accounting">Operations Research in Accounting</a> on the Institute for Operations Research and the Management Sciences website</li></ul> <style data-mw-deduplicate="TemplateStyles:r1130092004">.mw-parser-output .portal-bar{font-size:88%;font-weight:bold;display:flex;justify-content:center;align-items:baseline}.mw-parser-output .portal-bar-bordered{padding:0 2em;background-color:#fdfdfd;border:1px solid #a2a9b1;clear:both;margin:1em auto 0}.mw-parser-output .portal-bar-related{font-size:100%;justify-content:flex-start}.mw-parser-output .portal-bar-unbordered{padding:0 1.7em;margin-left:0}.mw-parser-output .portal-bar-header{margin:0 1em 0 0.5em;flex:0 0 auto;min-height:24px}.mw-parser-output .portal-bar-content{display:flex;flex-flow:row wrap;flex:0 1 auto;padding:0.15em 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.sister-bar-logo{width:22px;line-height:22px;margin:0 0.2em;text-align:right}.mw-parser-output .sister-bar-link{margin:0 0.2em;text-align:left}@media screen and (max-width:960px){.mw-parser-output .sister-bar{flex-flow:column wrap;margin:1em auto 0}.mw-parser-output .sister-bar-header{flex:0 1}.mw-parser-output .sister-bar-content{flex:1;border-top:1px solid #a2a9b1;margin:0;list-style:none}.mw-parser-output .sister-bar-item{flex:0 0 20em;min-width:20em}}.mw-parser-output .navbox+link+.sister-bar,.mw-parser-output .navbox+style+.sister-bar,.mw-parser-output .portal-bar+link+.sister-bar,.mw-parser-output .portal-bar+style+.sister-bar,.mw-parser-output .sister-bar+.navbox-styles+.navbox,.mw-parser-output .sister-bar+.navbox-styles+.portal-bar{margin-top:-1px}@media print{body.ns-0 .mw-parser-output .sister-bar{display:none!important}}</style><div class="noprint metadata sister-bar" role="navigation" aria-label="sister-projects"><div class="sister-bar-header"><b>Accounting</b> at Wikipedia's <a href="/wiki/Wikipedia:Wikimedia_sister_projects" title="Wikipedia:Wikimedia sister projects"><span id="sister-projects" style="white-space:nowrap;">sister projects</span></a>:</div><ul class="sister-bar-content"><li class="sister-bar-item"><span class="sister-bar-logo"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/4/4a/Commons-logo.svg/14px-Commons-logo.svg.png" decoding="async" width="14" height="19" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/4/4a/Commons-logo.svg/21px-Commons-logo.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/4/4a/Commons-logo.svg/28px-Commons-logo.svg.png 2x" data-file-width="1024" data-file-height="1376" /></span></span></span><span class="sister-bar-link"><b><a href="https://commons.wikimedia.org/wiki/Category:Accounting" class="extiw" title="c:Category:Accounting">Media</a></b> from Commons</span></li><li class="sister-bar-item"><span class="sister-bar-logo"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Wikiquote-logo.svg/16px-Wikiquote-logo.svg.png" decoding="async" width="16" height="19" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Wikiquote-logo.svg/24px-Wikiquote-logo.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Wikiquote-logo.svg/32px-Wikiquote-logo.svg.png 2x" data-file-width="300" data-file-height="355" /></span></span></span><span class="sister-bar-link"><b><a href="https://en.wikiquote.org/wiki/Accounting" class="extiw" title="q:Accounting">Quotations</a></b> from Wikiquote</span></li><li class="sister-bar-item"><span class="sister-bar-logo"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Wikibooks-logo.svg/19px-Wikibooks-logo.svg.png" decoding="async" width="19" height="19" class="mw-file-element" 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/></span></span></span><span class="sister-bar-link"><b><a href="https://www.wikidata.org/wiki/Q4116214" class="extiw" title="d:Q4116214">Data</a></b> from Wikidata</span></li></ul></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1236075235">.mw-parser-output .navbox{box-sizing:border-box;border:1px solid #a2a9b1;width:100%;clear:both;font-size:88%;text-align:center;padding:1px;margin:1em auto 0}.mw-parser-output .navbox .navbox{margin-top:0}.mw-parser-output .navbox+.navbox,.mw-parser-output .navbox+.navbox-styles+.navbox{margin-top:-1px}.mw-parser-output .navbox-inner,.mw-parser-output .navbox-subgroup{width:100%}.mw-parser-output .navbox-group,.mw-parser-output .navbox-title,.mw-parser-output .navbox-abovebelow{padding:0.25em 1em;line-height:1.5em;text-align:center}.mw-parser-output .navbox-group{white-space:nowrap;text-align:right}.mw-parser-output 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.navbox td.hlist dl,.mw-parser-output .navbox td.hlist ol,.mw-parser-output .navbox td.hlist ul{padding:0.125em 0}.mw-parser-output .navbox .navbar{display:block;font-size:100%}.mw-parser-output .navbox-title .navbar{float:left;text-align:left;margin-right:0.5em}body.skin--responsive .mw-parser-output .navbox-image img{max-width:none!important}@media print{body.ns-0 .mw-parser-output .navbox{display:none!important}}</style></div><div role="navigation" class="navbox" aria-labelledby="Accounting" style="padding:3px"><table class="nowraplinks hlist mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Accounting_navbox" title="Template:Accounting navbox"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Accounting_navbox" title="Template talk:Accounting navbox"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Accounting_navbox" title="Special:EditPage/Template:Accounting navbox"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Accounting" style="font-size:114%;margin:0 4em"><a class="mw-selflink selflink">Accounting</a></div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">Type</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Financial_accounting" title="Financial accounting">Financial accounting</a></li> <li><a href="/wiki/Cost_accounting" title="Cost accounting">Cost accounting</a></li> <li><a href="/wiki/Management_accounting" title="Management accounting">Management accounting</a></li> <li><a href="/wiki/Forensic_accounting" title="Forensic accounting">Forensic accounting</a></li> <li><a href="/wiki/Fund_accounting" title="Fund accounting">Fund accounting</a></li> <li><a href="/wiki/Governmental_accounting" title="Governmental accounting">Governmental accounting</a></li> <li><a href="/wiki/Social_accounting" title="Social accounting">Social accounting</a></li> <li><a href="/wiki/Tax_accounting" class="mw-redirect" title="Tax accounting">Tax accounting</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Statements</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Income_statement" title="Income statement">Income statement</a></li> <li><a href="/wiki/Balance_sheet" title="Balance sheet">Balance sheet</a></li> <li><a href="/wiki/Statement_of_changes_in_equity" title="Statement of changes in equity">Statement of changes in equity</a></li> <li><a href="/wiki/Cash_flow_statement" title="Cash flow statement">Cash flow statement</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Terms</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Debits_and_credits" title="Debits and credits">Debits and credits</a></li> <li><a href="/wiki/Revenue" title="Revenue">Revenue</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/Operating_expense" title="Operating expense">Operating expense</a></li> <li><a href="/wiki/Capital_expenditure" title="Capital expenditure">Capital expenditure</a></li> <li><a href="/wiki/Depreciation" title="Depreciation">Depreciation</a></li> <li><a href="/wiki/Gross_income" title="Gross income">Gross income</a></li> <li><a href="/wiki/Net_income" title="Net income">Net income</a></li></ul> </div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235"><style data-mw-deduplicate="TemplateStyles:r1038841319">.mw-parser-output .tooltip-dotted{border-bottom:1px dotted;cursor:help}</style><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1038841319"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1038841319"></div><div role="navigation" class="navbox authority-control" aria-labelledby="Authority_control_databases_frameless&#124;text-top&#124;10px&#124;alt=Edit_this_at_Wikidata&#124;link=https&#58;//www.wikidata.org/wiki/Q4116214#identifiers&#124;class=noprint&#124;Edit_this_at_Wikidata" style="padding:3px"><table class="nowraplinks hlist mw-collapsible autocollapse navbox-inner" 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srcset="//upload.wikimedia.org/wikipedia/en/thumb/8/8a/OOjs_UI_icon_edit-ltr-progressive.svg/15px-OOjs_UI_icon_edit-ltr-progressive.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/8/8a/OOjs_UI_icon_edit-ltr-progressive.svg/20px-OOjs_UI_icon_edit-ltr-progressive.svg.png 2x" data-file-width="20" data-file-height="20" /></a></span></div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">International</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"><ul><li><span class="uid"><a rel="nofollow" class="external text" href="http://id.worldcat.org/fast/795379/">FAST</a></span></li></ul></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">National</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"><ul><li><span class="uid"><a rel="nofollow" class="external text" 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