an art
a process
means and not an end
information and transactions
language of business
business entity
money measurement
dual aspect
accounting year
matching
bookkeeping
single-entry
double-entry
accounting equation
accounting methods
cash
accrual
accounts receivable
accounts payable
assets
current
non-current
capital
financial statement
balance sheet
cash flow statement
income statement
debit and credit
general ledger
financial
management
regularity
consistency
sincerity
permanence of methods
non-compensation
prudence
continuity
periodicity
materiality
utmost good faith