financial accounting
  1. the form of accounting in which financial reports are produced to provide investors or other external parties with information on a company's financial status.

    Compare management accounting
  2. the process of classifying and recording a company's transactions and presenting them in the form of profit and loss accounts, balance sheets and cash flow statements for a given accounting period

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business entity concept
conceptual framework
management accounting
enterprise resource planning
Accounting Principles Board (APB)
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