Terminology


No Word Definition
1 Accountant A person who carry out accountancy roles.
2 Accounting Systematic recording and reporting of financial data for use by decision makers.
3 Accounting entity An organisation that prepares financial reports as referred to as a reporting entity.
4 Balance sheet A financial statement that shows financial position of an entity.
5 Income statement A financial statement that shows whether an entity generates profit or losses.
6 Profit A situation where resources generated are in excess of those used up in their generation.
7 Loss A situation where resources generated are less than those used up in their generation.