| Accountancy | |
|---|---|
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| Key concepts | |
| Accountant · Bookkeeping · Trial balance · General ledger · Debits and credits · Cost of goods sold · Double-entry system · Standard practices · Cash and accrual basis · GAAP / IFRS | |
| Financial statements | |
| Balance sheet · Income statement · Cash flow statement · Equity · Retained earnings | |
| Auditing | |
| Financial audit · GAAS · Internal audit · Sarbanes-Oxley Act · Big Four auditors | |
| Fields of accounting | |
| Cost · Financial · Forensic · Fund · Management · Tax | |
A fixed liability is a type of debt. Bonds, mortgages and loans that are payable over a term exceeding one year would be fixed liabilities.
See also Long-term liabilities.
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