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  2. Accounting Standards Codification - Wikipedia

    en.wikipedia.org/wiki/Accounting_Standards...

    The Financial Accounting Standards Advisory Council then voiced its concerns due to the increase of financial reporting guidance from the old U.S. GAAP standards, and the FASB responded by launching a new project to codify the standards. The project was approved in September 2004 by the Trustees of the Financial Accounting Foundation. [2]

  3. Bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Bookkeeping

    A chart of accounts is a list of the accounts codes that can be identified with numeric, alphabetical, or alphanumeric codes allowing the account to be located in the general ledger. The equity section of the chart of accounts is based on the fact that the legal structure of the entity is of a particular legal type.

  4. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    Accounts may also be assigned a unique account number by which the account can be identified. Account numbers may be structured to suit the needs of an organization, such as digit/s representing a division of the company, a department, the type of account, etc. The first digit might, for example, signify the type of account (asset, liability ...

  5. Accounting standard - Wikipedia

    en.wikipedia.org/wiki/Accounting_Standard

    Accounting standards prescribe in considerable detail what accruals must be made, how the financial statements are to be presented, and what additional disclosures are required. Some important elements that accounting standards cover include identifying the exact entity which is reporting, discussing any "going concern" questions, specifying ...

  6. North American Industry Classification System - Wikipedia

    en.wikipedia.org/wiki/North_American_Industry...

    The North American Industry Classification System or NAICS (/ n eɪ k s /) [1] is a classification of business establishments by type of economic activity (the process of production).

  7. Accounting firms have been making more errors, but ... - AOL

    www.aol.com/accounting-firms-making-more-errors...

    Nearly 160 accounting execs and partners were asked about why firms were making more auditing errors. The auditors were split on whether a better work-life balance could reduce the number of errors.

  8. FIFO and LIFO accounting - Wikipedia

    en.wikipedia.org/wiki/FIFO_and_LIFO_accounting

    The code directs that LIFO may be used "only if the taxpayer establishes" that they have no other way of valuing their inventory. [ 1 ] In the FIFO example above, the company (Foo Co.), using LIFO accounting, would expense the cost associated with the first 75 units at $59, 125 more units at $55, and the remaining 10 units at $50.

  9. Invoice processing - Wikipedia

    en.wikipedia.org/wiki/Invoice_processing

    Other advantages of accounts payable automation include: Up to an 80 percent reduction in a company's procure to pay cycle; A reduction in duplicate invoice payments and invoice entry errors; The ability to assign GL codes to invoices without direct access to a company's accounting platform.

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