Internal users include lenders, shareholders, brokers and managers.
The Financial Accounting Standards Board is the private group that sets both broad and specific accounting principles.
Opportunities in accounting include auditing, consulting, market research, and tax planning.
Generally accepted accounting principles are the basic assumptions, concepts, and guidelines for preparing financial statements.
As a general rule, revenues should not be recognized in the accounting records until it is received in cash.
Owner's equity is increased when cash is received from customers in payment of previously recorded accounts receivable.
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