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ID number:478448
 
Evaluation:
Published: 02.05.2006.
Language: English
Level: Secondary school
Literature: n/a
References: Not used
Extract

In the general point of view, an accounting cycle refers to certain procedures that must be established by every business unit to provide the data to be reported on the financial statements. The accounting process consists of two interrelated parts: the recording phase and the summarizing phase. Although these phases vary in details depending on the nature of the business, the main purpose is just the same - to be able to provide an accurate report containing the firm's condition and the result of its operation.

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