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Published online by Cambridge University Press: 05 June 2014
The lexicon of accounting can seem extensive and confusing, and so it is helpful to have a concise summary. This is the spirit in which this glossary has been compiled. The definitions provided here are not technical and impenetrable, but instead informal and explanatory. So, for example, while several of the definitions are similar to those in international accounting standards, they differ wherever a more relaxed use of language helps to convey meaning.
Accounting The process of identifying, measuring and communicating economic information, with the purpose of informing decision making relating to the financial performance and financial position of an organisation.
Accounting policies The specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements.
Accounts payable, or creditors […]
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