Англійська мова. ""Accounting. Fundamentals"

The reading, classifying, summarizing, and interpreting of financial events and transactions to provide management and other interested parties the information they need to make better decisions.

The methods used to record and summarize accounting data into reports.

The preparation of financial statements for people outside the firm (for example, inventors).

The provision of information and analyses to managers within the organization to assist them in decision making.

The recording of business transactions.

Recording devices used for the first recording of all transactions.

Economic resources owned by a firm, such as land, building, and machinery.

The ease with which an asset can be converted to cash.

Resources, including cash or non-cash items, that can be converted to cash withing one year.

Resources of a permanent nature, such as land, building, furniture, and fixtures.

Items that are not included in the current and fixed assets categories. This catch-all category includes items such as patents and copyrights.

A paper, which reports the financial conditions of a firm on a specific date.