Accounting 82, Business

A British professional accounting magazine. Published monthly by the * Association of Chartered Certified Accountants, the magazine is available in both print and online formats. It covers a range of business and accounting topics, with frequent articles on auditing. Its coverage is international, but with emphasis on the United Kingdom. Web link:

Auditor's dictionary. 2014.

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  • Accounting and Business Research — A British scholarly accounting journal. Established in 1970, the journal is published quarterly by the *Institute of Chartered Accountants in England and Wales. It is available in print format only. The journal focuses on research into aspects of …   Auditor's dictionary

  • accounting — ac‧coun‧ting [əˈkaʊntɪŋ] noun [uncountable] 1. ACCOUNTING JOBS the usual word for the profession of accountancy in the US 2. ACCOUNTING the work of keeping a company s financial records, recording its income and expenses, and its business deals:… …   Financial and business terms

  • accounting system — ➔ system * * * accounting system UK US noun ACCOUNTING ► [C] a particular way in which a company or organization records and reports its financial information: »Your accounting system needs to be designed to track costs and monitor all company… …   Financial and business terms

  • business entity concept — UK US noun [S] ACCOUNTING ► the idea that in accounting (= the work of preparing financial records) a business or organization is completely separate from the personal business of the people who own it or work in it: »The business entity concept… …   Financial and business terms

  • accounting concepts — accounting principles; = fundamental accounting concepts The basic theoretical ideas devised to support the activity of accounting. As accounting developed largely from a practical base, it has been argued that it lacks a theoretical framework.… …   Accounting dictionary

  • accounting rate of return — ➔ return1 * * * accounting rate of return UK US noun [C] (plural accounting rates of return) (ABBREVIATION ARR) ACCOUNTING ► the amount of money you invest in a project divided by the amount of profit you expect to get from it. Accounting rates …   Financial and business terms

  • accounting period — ➔ period * * * accounting period UK US noun [C] (also trading period) ► ACCOUNTING a period of time at the end of which a company prepares a financial report, for example after three, six, or twelve months: »At the end of the accounting period,… …   Financial and business terms

  • accounting rule — ➔ rule1 * * * accounting rule UK US noun [C] ACCOUNTING ► ACCOUNTING STANDARD(Cf. ↑accounting standard) …   Financial and business terms

  • accounting standard — ➔ standard1 * * * accounting standard UK US noun [C] (also accounting rule) ACCOUNTING ► a rule that describes how the financial information of a company or organization must be recorded: »It was the company s first audit according to… …   Financial and business terms

  • accounting principle — ➔ principle * * * accounting principle UK US noun [C] ACCOUNTING ► a rule that a company or organization must follow when it prepares its financial information: »The Board of Governors task force is trying to make sure good, sound accounting… …   Financial and business terms

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