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Center of Gravity
System for Classification
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accounting action accounting data accounting ideas accounting principles accounting system accounting theory accrual accounting activities adjustment adjustment entries appraisal aspects assets auditing auditor balance sheet basis business enterprise calculation capital cash Certified Public Accountant chapter characteristics classification clues compressed concept conventions cost accounting debits and credits debts depreciation direct double entry double-entry bookkeeping economic effect elements entered enterprise transactions evidence examination expense express figures financial statements fiscal periods given enterprise historical cost important income statement indicated integrated interest interrelation inventory invested cost John Dewey judgment ledger accounts liabilities major premise means ments methods nature of accounting nominal accounts objective operating parties pattern phrase practice present price levels prior procedures produce professional profit and loss public accountants purpose reason reclassification records relevant rules significant standards statistical stewardship suitable techniques tion transaction analysis understanding verbs word