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  2. Accounting records - Wikipedia

    en.wikipedia.org/wiki/Accounting_records

    Accounting records can be in physical or electronic formats. In some states, accounting bodies set rules on dealing with records from a presentation of financial statements or auditing perspective. Rules vary in different countries and different industries have specific record-keeping requirements.

  3. Accounting - Wikipedia

    en.wikipedia.org/wiki/Accounting

    Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]

  4. History of accounting - Wikipedia

    en.wikipedia.org/wiki/History_of_accounting

    Accounting records dating back more than 7,000 years have been found in Mesopotamia, [11] and documents from ancient Mesopotamia show lists of expenditures, and goods received and traded. [1] The development of accounting, along with that of money and numbers, may be related to the taxation and trading activities of temples :

  5. Accounting information system - Wikipedia

    en.wikipedia.org/wiki/Accounting_information_system

    The entire system is backed by a centralized database that stores all of the data. This can include transactional data generated from the core business processes (purchasing, inventory, accounting) or static, master data that is referenced when processing data (employee and customer account records and configuration settings). As transactions ...

  6. Category:Accounting source documents - Wikipedia

    en.wikipedia.org/wiki/Category:Accounting_source...

    This page was last edited on 8 November 2023, at 11:32 (UTC).; Text is available under the Creative Commons Attribution-ShareAlike License 4.0; additional terms may apply.

  7. Financial accounting - Wikipedia

    en.wikipedia.org/wiki/Financial_accounting

    Generally Accepted Accounting Principles (GAAP) is the standard framework of guidelines for financial accounting used in any given jurisdiction. It includes the standards, conventions and rules that accountants follow in recording and summarizing and in the preparation of financial statements.

  8. Financial statement - Wikipedia

    en.wikipedia.org/wiki/Financial_statement

    Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form which is easy to understand.

  9. Journal entry - Wikipedia

    en.wikipedia.org/wiki/Journal_entry

    A journal entry is the act of keeping or making records of any transactions either economic or non-economic. Transactions are listed in an accounting journal that shows a company's debit and credit balances. The journal entry can consist of several recordings, each of which is either a debit or a credit. The total of the debits must equal the ...