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Auditing terms (25 P) Pages in category "Accounting terminology" The following 98 pages are in this category, out of 98 total. This list may not reflect recent changes.
AQA Education, [1] trading as AQA (formerly the Assessment and Qualifications Alliance), is an awarding body in England, Wales and Northern Ireland. It compiles specifications and holds examinations in various subjects at GCSE, AS and A Level and offers vocational qualifications. AQA is a registered charity and independent of the government.
The General Certificate of Secondary Education (GCSE) is an academic qualification in a range of subjects taken in England, Wales, and Northern Ireland, having been introduced in September 1986 and its first exams taken in 1988.
When converting qualifications to school attainment points, Entry 1 is worth 10 points, Entry 2 is worth 12 and Entry 3 is worth 14. This compares to 16 points for GCSE Grade G (the lowest GCSE pass) and 22 points for GCSE Grade F. [3]
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The following outline is provided as an overview of and topical guide to accounting: . Accounting – measurement, statement or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and public agencies.
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]
The accounting equation relates assets, liabilities, and owner's equity: Assets = Liabilities + Owner's Equity. The accounting equation is the mathematical structure of the balance sheet. Probably the most accepted accounting definition of liability is the one used by the International Accounting Standards Board (IASB). The following is a ...