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Home > Accountancy

4 Topics in accounting

See list of accounting topics for complete listing.

4.1 Auditing

• assurance
• audit

4.2 Types of accountancy

• cost accounting
• Cash-basis and accrual-basis
• financial accountancy
• internal and external accountancy
• management accounting
• Project accounting

4.3 Use of computers in accountancy

• accounting software
• databases
• spreadsheet programs

4.4 Accounting standards

• United States
  • generally accepted accounting principles

• United Kingdom
  • generally accepted accounting principles

• International
  • International Accounting Standards

4.5 Agencies

• United States
  • Federal Reserve (for banks)
  • Securities and Exchange Commission (for public companies)

• European Union
  • European Central Bank

4.6 Accounting Standard Setting Bodies

• United States
  • American Institute of Certified Public Accountants
  • Financial Accounting Standards Board
  • Governmental Accounting Standards Board
  • Federal Accounting Standards Advisory Board

• United Kingdom
  • Institute of Chartered Accountants in England & Wales (ICAEW)
  • Institute of Chartered Accountants of Scotland (ICAS)
  • Association of Certified Chartered Accountants (ACCA)
  • Chartered Institute of Management Accountants (CIMA)

• Republic of Ireland and Northern Ireland
  • Institute of Chartered Accountants in Ireland

• International
  • International Accounting Standards Board

5 See also

• accounting reform
• banking
• economics
• finance
• fiscal year
• standard accounting practices
• tax

6 Finding related topics

• list of accounting topics
• list of finance topics
• list of management topics
• list of human resource management topics
• list of marketing topics
• list of economics topics
• list of production topics
• list of information technology management topics
• list of business law topics
• list of business ethics, political economy, and philosophy of business topics
• list of business theorists
• list of economists
• list of corporate leaders
• list of companies

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Accounting scandals of 2002In 2002, a wave of accounting scandals broke in the United States. A number of leading companies have admitted to mis-stating their accounts, giving a misleading impression of their status. In public companies, this type of creative accounting can amount Accounting reformAccounting reform is change to accounting rules that goes beyond the enforcement of standard accounting practices and the elimination of " creative accounting". It is advocated by those who consider the present standards and practices of the profession wh Accounting softwareAccounting software is computer software that records and processes accounting transactions such as accounts payable, accounts receivable, payroll and trial balance. It may be developed inhouse by the company or organization using it, may be purchased fro Accounting costIn economics, accounting cost or historical cost is the total amount of money or goods expended in an endeavour. It is money paid out at some time in the past and recorded in journal entries and ledgers. Economists use the term to distinguish opportunity Accounting methodIn computational complexity theory, the accounting method is a method of amortized analysis based on accounting. The accounting method often gives a more intuitive account of the amortized cost of an operation than either aggregate analysis or the potenti Accounting profitIn accounting terms, accounting profit is the total revenue minus costs properly chargeable against the goods sold (Ref. Samuelson) Economics.