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v t e Accountancy
Financial accounting Management accounting Auditing Tax accounting
Concepts	Accounting period Accrual Bookkeeping Journal Debits and credits Double-entry system Fair value FIFO and LIFO General ledger Historical cost Matching principle Revenue recognition Trial balance
Accounts	Assets Cash Cost of goods sold Depreciation / Amortization Equity Expenses Goodwill Liabilities Profit Revenue
Standards	Convergence Generally accepted accounting principles Generally accepted auditing standards International Financial Reporting Standards International Standards on Auditing Management Accounting Principles
Certifications	CA CPA CCA CGA CMA
Statements	Annual report Balance sheet Cash flow statement Income statement Retained earnings Notes to the financial statements Management discussion and analysis XBRL
Auditing	Auditor's report Financial audit Internal audit
Types	Auditing Cost accounting Forensic accounting Financial accounting Fund accounting Governmental accounting Management accounting Tax accounting
Organizations	Audit firms International Accounting Standards Board IFRS Foundation
People	Accountants Investors Management Shareholders
Development	Accounting research History of accounting Sarbanes–Oxley Act
Related	Businesses Companies Economics Finance
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