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Accountancy

Key concepts
Accountant Accounting period Accrual Bookkeeping Cash and accrual basis Constant purchasing power accounting Cash flow forecasting Chart of accounts Convergence Journal Special journals Cost of goods sold Credit terms Debits and credits Double-entry system Mark-to-market accounting FIFO and LIFO GAAP / IFRS Management Accounting Principles General ledger Goodwill Historical cost Matching principle Revenue recognition Trial balance
Fields
Cost Financial Forensic Fund Management United States tax Throughput
Financial statements
Balance sheet Cash flow statement Income statement Retained earnings Notes Management discussion and analysis XBRL
Auditing
Auditor's report Control self-assessment Financial audit GAAS / ISA Internal audit Sarbanes–Oxley Act
Qualifications
CIA CA AIA CPA CCA CGA CMA CAT AAT CFE CICA ACCA CIMA CGMA IPA CIPFA
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