April 2010
Beginner to intermediate
250 pages
4h 34m
English
Content preview from Finance: Fast Track to Success
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GLOSSARY
accounting policies The specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements
accounts payable Amounts owed by the entity to suppliers and others who provide goods and services to the company. Also known as trade creditors
accounts receivable Amounts owed to the entity by customers and others. Also known as debtors
accrual An amount that the entity owes but which has not yet been recorded as a liability in the accounting records
accruals concept One of the fundamental principles on which accountancy is based. Amounts are recognised in the income statement in the period in which the transaction occurred, which is not necessarily the same as the period in which ...
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