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financial accounting glossaries（1）
1.Accounting :
The systematic recording, reporting, and analysis of financial transactions of a business. The person in charge of accounting is known as an accountant, and this individual is typically required to follow a set of rules and regulations, such as the Generally Accepted Accounting Principles. Accounting allows a company to analyze the financial performance of the business, and look at statistics such as net profit.
2.Account:
1. A record of financial transactions for an asset or individual, such as at a bank, brokerage, credit card company, or retail store.
2. More generally, an arrangement between a buyer and a seller in which payments are to be made in the future.
3.Accounting period:
When a company uses an appropriate amount of time to file financial statements. The amount of time can reported as an annual, quarterly, or monthly statement.
4.Accountant:
One who is skilled in the practice of accounting or who is in charge of public or private accounts. An accountant is responsible for reporting financial results, whether for a company or for an individual, in accordance with government and regulatory authority rules.
5.Accrual method:
An accounting method that requires income or expenses to be entered when the income is earned or the payment is payable. For example, if a property owner purchases a three-year insurance policy, under the accrual method, only the first year's insurance expense is shown as a journal entry, even if the property owner pays the entire balance in full.
6.Cash method:
An accounting method based on cash receipts and cash expenditures. For accounting purposes, income and expenses are booked when monies are received and spent, not when they are due.
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