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Accounting - Coggle Diagram
Accounting
Agencies
IFRS
Makes accounting standards internationally
GASB
GAAP used by state and local goverment
PCOAB
Oversees audits of public companies
FASB
Establish and improve GAAP
SEC
Protect investors and maintain the stock market
Types
Managerial Accounting
External
Intermediate Accounting
External
Financial Accounting
External
Cost Accounting
Internal
Financial Statements
Balance Sheet
Income Statement
Statement of Cash Flows
Statement of Retained Earnings
Auditing
Certified Management Accountant
Certified Public Accountant
Internal Revenue Service
Principles
GAAP
Sarbanes Oxley
Matching Principle
Time Period Principle
Revenue Recongition