User contributions for Sfg02

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19 January 2014

18 January 2014

  • 23:3423:34, 18 January 2014 diff hist +298‎ N Equity ‎ Created page with "{{Learning concept |Description=The excess of assets over liabilities. The amount of the owner's investment in the business, plus profits from successful operations that have ..."
  • 23:3123:31, 18 January 2014 diff hist +269‎ N Disclosure ‎ Created page with "{{Learning concept |Description=The accounting principle of providing with financial statements any financial and other facts that are necessary for proper interpretation of t..." current
  • 23:2723:27, 18 January 2014 diff hist +203‎ N Deflation ‎ Created page with "{{Learning concept |Description=A decline in the general price level, resulting in an increase in the purchasing power of the monetary unit. |Wikipedia reference=http://en.wik..." current
  • 23:2623:26, 18 January 2014 diff hist +140‎ N Creditor ‎ Created page with "{{Learning concept |Description=A person or organization to whom debt is owed. |Wikipedia reference=http://en.wikipedia.org/wiki/Creditor }}" current
  • 23:2423:24, 18 January 2014 diff hist +195‎ N Cost Principle ‎ Created page with "{{Learning concept |Description=The widely used principle of accounting for assets at their original cost to the current owner. |Wikipedia reference=http://en.wikipedia.org/wi..." current
  • 23:2223:22, 18 January 2014 diff hist +49‎ Corporation ‎No edit summary
  • 23:2123:21, 18 January 2014 diff hist +148‎ N Share Capital ‎ Created page with "{{Learning concept |Description=Transferable units of ownership in a corporation. |Wikipedia reference=http://en.wikipedia.org/wiki/Share_Capital }}"
  • 23:2023:20, 18 January 2014 diff hist +198‎ N Business Entity ‎ Created page with "{{Learning concept |Description=An economic unit that controls resources, incurs obligations, and engages in business activities. |Wikipedia reference=http://en.wikipedia.org/..." current
  • 23:1823:18, 18 January 2014 diff hist +130‎ N Assets ‎ Created page with "{{Learning concept |Description=Economic resources owned by an entity. |Wikipedia reference=http://en.wikipedia.org/wiki/Assets }}" current
  • 23:1623:16, 18 January 2014 diff hist +179‎ N Articulation ‎ Created page with "{{Learning concept |Description=The close relationship that exists among the financial statements that are prepared on the basis of the same underlying transaction information..." current
  • 23:1423:14, 18 January 2014 diff hist +160‎ N Accounting Equation ‎ Created page with "{{Learning concept |Description=Assets are equal to the sum of liabilities plus equity. |Wikipedia reference=http://en.wikipedia.org/wiki/Accounting_equation }}" current
  • 23:1123:11, 18 January 2014 diff hist +153‎ N Statement of Financial Position ‎ Created page with "{{Learning concept |Description=It is also called the balance sheet. |Wikipedia reference=http://en.wikipedia.org/wiki/Statement_of_Financial_Position }}" current
  • 23:1023:10, 18 January 2014 diff hist +294‎ N Securities and Exchange Commission (SEC) ‎ Created page with "{{Learning concept |Description=A governmental organization that has the legal power to establish accounting principles and financial reporting requirements for publicly held ..." current
  • 23:0923:09, 18 January 2014 diff hist +292‎ N Sarbanes-Oxley Act ‎ Created page with "{{Learning concept |Description=A landmark piece of securities law, designed to improve the effectiveness of corporate financial reporting through enhanced accountability of a..." current
  • 23:0723:07, 18 January 2014 diff hist +234‎ N Risk Assessment ‎ Created page with "{{Learning concept |Description=A process of identifying, analyzing, and managing those risks that pose a threat to the achievement of the organization's objectives. |Wikipedi..." current
  • 23:0523:05, 18 January 2014 diff hist +191‎ N Return of Investment ‎ Created page with "{{Learning concept |Description=The repayment to an investor of the amount originally invested in another enterprise. |Wikipedia reference=http://en.wikipedia.org/wiki/Return_..." current
  • 23:0423:04, 18 January 2014 diff hist +308‎ N Public Company Accounting Oversight Board (PCAOB) ‎ Created page with "{{Learning concept |Description=A quasi-governmental body charged with oversight of the public accounting profession. The PCAOB sets auditing standards for audits of publicly ..." current
  • 23:0223:02, 18 January 2014 diff hist +233‎ N Monitoring ‎ Created page with "{{Learning concept |Description=The process of evaluating the effectiveness of an organization's system of internal control over time, including both ongoing management and su..."
  • 22:5922:59, 18 January 2014 diff hist +235‎ N Management Accounting ‎ Created page with "{{Learning concept |Description=Providing information that is intended primarily for use by internal management in decision making required to run the business. |Wikipedia ref..." current
  • 22:5822:58, 18 January 2014 diff hist +286‎ N International Financial Reporting Standards ‎ Created page with "{{Learning concept |Description=Principles that provide the framework for determining what information is to be included in financial statements and how that information is to..." current
  • 22:5722:57, 18 January 2014 diff hist +245‎ N International Federation of Accountants (IFAC) ‎ Created page with "{{Learning concept |Description=A global organization for the accounting profession, with 159 members and associates in 124 countries and jurisdictions. |Wikipedia reference=h..." current
  • 22:0522:05, 18 January 2014 diff hist +227‎ N International Accounting Standards Board (IASB) ‎ Created page with "{{Learning concept |Description=The group responsible for creating and promoting International Financial Reporting Standards (IFRSs). |Wikipedia reference=http://en.wikipedia...." current
  • 22:0322:03, 18 January 2014 diff hist +198‎ N Internal Users ‎ Created page with "{{Learning concept |Description=Individuals who use accounting information from within the organization (for example, board of directors, chief financial officer, plant manage..." current
  • 22:0122:01, 18 January 2014 diff hist +324‎ N Internal Control ‎ Created page with "{{Learning concept |Description=A process designed to provide reasonable assurance that the organization produces reliable financial reports, complies with applicable laws and..." current
  • 21:5821:58, 18 January 2014 diff hist +177‎ N Integrity ‎ Created page with "{{Learning concept |Description=The qualities of being complete, unbroken, unimpaired, sound, honest, and sincere. |Wikipedia reference=http://en.wikipedia.org/wiki/Integrity }}" current
  • 21:5721:57, 18 January 2014 diff hist +270‎ N Institute of Management Accountants ‎ Created page with "{{Learning concept |Description=A professional accounting organization that intends to influence the concepts and ethical practice of management accounting and financial manag..." current
  • 21:5521:55, 18 January 2014 diff hist +243‎ N Institute of Internal Auditors ‎ Created page with "{{Learning concept |Description=A professional accounting organization that is dedicated to the promotion and development of the practice of internal auditing. |Wikipedia refe..." current
  • 21:4221:42, 18 January 2014 diff hist +313‎ N Information and Communication ‎ Created page with "{{Learning concept |Description=The organization's process for capturing operational, financial, and compliance-related information necessary to run the business, and communic..." current
  • 21:3921:39, 18 January 2014 diff hist +234‎ N General-purpose Information ‎ Created page with "{{Learning concept |Description=Information that is intended to meet the needs of multiple users that have an interest in the financial activities of an enterprise rather than..." current
  • 21:3721:37, 18 January 2014 diff hist +179‎ N Financial Statement ‎ Created page with "{{Learning concept |Description=A monetary declaration of what is believed to be true about an enterprise. |Wikipedia reference=http://en.wikipedia.org/wiki/Financial_Statemen..." current
  • 21:3521:35, 18 January 2014 diff hist +250‎ N Financial Accounting Standards Board (FASB) ‎ Created page with "{{Learning concept |Description=A private-sector organization that is responsible for determining generally accepted accounting principles in the United States. |Wikipedia ref..." current
  • 21:3321:33, 18 January 2014 diff hist +298‎ N Financial Accounting ‎ Created page with "{{Learning concept |Description=Providing information about the financial resources, obligations, and activities of an economic entity that is intended for use primarily by ex..."
  • 21:3121:31, 18 January 2014 diff hist +271‎ N External Users ‎ Created page with "{{Learning concept |Description=Individuals and other enterprises that have a financial interest in the reporting enterprise but that are not involved in the day-to-day operat..." current
  • 16:4916:49, 18 January 2014 diff hist +271‎ N Corporate Governance (Concept) ‎ Created page with "{{Learning concept |Description=Includes the corporate structures and processes for overseeing a company's affairs, for example, the board of directors and the company's inter..." current
  • 16:4816:48, 18 January 2014 diff hist +10‎ Accounting: Information for Decision Making ‎No edit summary current
  • 16:4716:47, 18 January 2014 diff hist +214‎ N Control Environment ‎ Created page with "{{Learning concept |Description=The foundation for all the other elements of internal control, setting the overall tone for the organization. |Wikipedia reference=http://en.wi..." current
  • 16:4516:45, 18 January 2014 diff hist +156‎ N Control Activities ‎ Created page with "{{Learning concept |Description=Policies and procedures that management puts in place to address the risks identified during the risk assessment process. }}" current
  • 16:4416:44, 18 January 2014 diff hist +327‎ N Committee of Sponsoring Organizations of the Treadway Commission (COSO) ‎ Created page with "{{Learning concept |Description=A voluntary private-sector organization dedicated to improving the quality of financial reporting through business ethics, effective internal c..." current
  • 16:4216:42, 18 January 2014 diff hist +229‎ N Certified Public Accountant ‎ Created page with "{{Learning concept |Description=An accountant who is licensed by a state after meeting rigorous education, experience, and examination requirements. |Wikipedia reference=http:..." current
  • 16:2816:28, 18 January 2014 diff hist +240‎ N Certified Management Accountant ‎ Created page with "{{Learning concept |Description=A professional designation issued by the Institute of Management Accountants signifying expertise in management accounting. |Wikipedia referenc..." current
  • 16:2616:26, 18 January 2014 diff hist +263‎ N Certified Internal Auditor ‎ Created page with "{{Learning concept |Description=A professional designation issued by the Institute of Internal Auditors signifying expertise in internal auditing. |Wikipedia reference=http://..." current
  • 16:2516:25, 18 January 2014 diff hist +187‎ N Cash Flow Prospects ‎ Created page with "{{Learning concept |Description=The likelihood that an enterprise will be able to provide an investor with both a return on the investor's investment and the return of that in..." current
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