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Estimates are included in historical financial statements because some amounts are uncertain pending outcome of future events and relevant data about events that have occurred cannot be accumulated on a timely, cost-effective basis. accounting principles are alternative ways of reporting and disclosing information in financial statements and related footnotes. accounts receivable Debts due from customers from sales of products and services reported as a current asset. accounting records are the records of initial accounting entries and supporting records, such as checks and records of electronic fund transfers; invoices; contracts; the general and subsidiary ledgers; journal entries and other adjustments to the financial statements that are not reflected in journal entries; and records, such as work sheets and spreadsheets, supporting cost allocations, computations, reconciliations, and disclosures. accounting research bulletins (ARBs) were issued years ago to set generally accepted accounting principles.

Pages: 128

Publisher: Forgotten Books (September 27, 2015)

ISBN: 1332187870

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