ACCOUNTING

1. The Accounting Profession

1.1. accountants

1.2. bookkeepers

1.3. accounting clerks

1.4. general office clerks

2. Concepts

2.1. business entity

2.2. going concern

2.3. accounting period cycle

2.4. objective evidence

2.5. unit of measurement

2.6. realisation of revenue

2.7. matching expenses with revenue

2.8. historical cost

2.9. adequate disclosure

2.10. consistent reporting

2.11. prudence

2.12. materiality

2.13. going concern

2.14. going concern

3. A Sistem of Creating Accounting Information

3.1. transactions in monetary terms

3.2. classifying transactions

3.3. summarizing the classified information

3.4. communicating this information

3.5. interpreting this information

4. Users of Accounting Information

4.1. external users

4.1.1. owners

4.1.2. lenders

4.1.3. suppliers

4.1.4. potential investors and creditors

4.2. internal users

5. The Work of Accountants

5.1. public accounting

5.2. private accounting

5.3. government accounting