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A Resource for Accountants, CPAs and the General Public. Financial Information for Everyone! Resources for Accountants, CPAs and the general public! At its most basic level, the word accounting means keeping a record. Accounts may be kept of just about anything, such as goods and services and promises to deliver them or expectations to receive them. A way of recording relevant dates is usually included. Following is a breakdown of different accounting specialties.

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This section provides study guides for students in the principles of accounting courses or introduction to financial accounting courses. US GAAP Codification of Accounting Standards.