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American Institute of Certified Public Accountants American Institute of Certified Public Accountants
American Institute of Certified Public Accountants (AICPA) 1211 Avenue of the AmericasNew York, New York 10036-8775U.S.A.Telephone: (212) 596-6200Toll Free: (888) 777-7077Fax: (212) 596-6213Web site: http://www.aicpa.org Private CompanyIncorporated: 1887 as the American Association of Public... Read more
General Accounting Office General Accounting Office
GENERAL ACCOUNTING OFFICE The General Accounting Office (GAO), created by the Budget and Accounting Act, 1921 (31 U.S.C.A. 41), was vested with all powers and duties of the six auditors and the comptroller of the Treasury, as stated in the act of July 31, 1894 (28 Stat. 162), and other statutes... Read more
Accountability Accountability
Accountability COMPLIANCE-BASED ACCOUNTABILITY RESULTS-BASED ACCOUNTABILITY HOLISTIC ACCOUNTABILITY VALUE-ADDED ACCOUNTABILITY ACCOUNTABILITY GUIDELINES BIBLIOGRAPHY In the context of education, accountability refers to the concept that schools are responsible for ensuring that students... Read more
Forensic accounting Forensic accounting
FORENSIC ACCOUNTING Forensic accounting, sometimes referred to as fraud examination accounting, is an emerging area of specialization within the accounting discipline. Webster's Dictionary defines forensic as "belonging to, used in, or suitable to courts of judicature or public discussion and... Read more
Debit Debit
DEBIT A sum charged as due or owing. An entry made on the asset side of a ledger or account. The term is used in bookkeeping to denote the left side of the ledger, or the charging of a person or an account with all that is supplied to or paid out for that person or for the subject of the account.... Read more
Ernst  Young Ernst Young
Ernst & Young 787 Seventh AvenueNew York, New York 10019U.S.A.(212) 773-3000(800) 688-3677Fax: (212) 773-6350Web site: http://www.eyi.com Private CompanyIncorporated: 1989Employees: 85,000Sales: $10.9 billion (1998) NAIC: 541211 Offices of Certified Public Accountants Ernst & Young is... Read more
Accountant Accountant
Accountant Accountants prepare, analyze, and verify financial records for individuals, businesses, and the government. Accountants may have their own businesses, work for accounting firms, or be employed by various types of businesses. Some accountants specialize in tax... Read more
Cost accounting Cost accounting
Cost Accounting OVERVIEW MANUFACTURING VS. NON-MANUFACTURING COSTS COMPUTING THE COSTS OF PRODUCING A PRODUCT OR SERVICE COST BEHAVIOR SETTING PRICES BUDGETING AND BUDGETARY CONTROLS CAPITAL BUDGETING BIBLIOGRAPHY Cost accounting, often referred to as managerial or management... Read more

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