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Accountant
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Occupation
Names
Accountant
qualified accountant
professional accountant
chartered accountant |
Type
| profession |
Activity sectors
| business |
Description
Competencies
| management skills |
Education required
| see professional requirements |
Fields of employment
private corporations
financial industry
government |
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Accountancy
Key concepts
Accountant
Bookkeeping
Trial balance
General ledger
Debits and credits
Cost of goods sold
Double-entry system
Standard practices
Cash and accrual basis
GAAP / IFRS
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Financial statements
Balance sheet
Income statement
Cash flow statement
Ownership equity
Retained earnings
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Auditing
Financial audit
GAAS
Internal audit
Sarbanes-Oxley Act
Big Four auditors
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Fields of accounting
Cost • Financial • Forensic
Fund • Management • Tax
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An Accountant is a practitioner of accountancy, which is the measurement, disclosure or provision of assurance about financial information that helps managers, investors, tax authorities and other decision makers make resource allocation decisions. |
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