accounting

Scope Note

Bookkeeping methods (e.g., double entry); principles and techniques of business accounting; preparation of financial statements (e.g., debits and credits, income and expenditures, profit and loss); methods of dealing with intangible factors (e.g., good will, depreciation); specialists (e.g., accountants, financial counselors); financial records; etc.

Identifier

Broader Term

• 450 finance

Related Terms

• 210 records
• 652 public finance
• 803 mathematics