Introductory Accounting

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Difference b/w Mangerial accounting & Financial accounting - --Imikool2005 11:15, 29 December 2005 (UTC)

Positive accounting - Positive accounting is the branch of academic research in accounting that focuses on explaining and predicting observed accounting practices (contrasted with normative accounting that focuses on prescribing “optimal” accounting practices).

Financial Accounting Standards Board - The Financial Accounting Standards Board is a major organization whose primary purpose is to develop Generally Accepted Accounting Principles in the United States (US GAAP), similar to what the Government Accounting Standards Board (GASB) does for local and state governments in the United States. It was created in 1973, replacing the Accounting Principles Board and the Committee on Accounting ...

U.S. generally accepted accounting principles - Generally accepted accounting principles (GAAP) are the accounting rules used to prepare financial statements for publicly traded companies and many private companies in the United States. Generally accepted accounting principles for local and state governments operates under a different set of assumptions, principles, and constraints, as determined by the ...

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Introductory Accounting

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