Accounts: Difference between revisions
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imported>Charles Cresswell No edit summary |
imported>Doug Williamson (Link with Abridged accounts page, instead of Abbreviated accounts.) |
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== See also == | == See also == | ||
* [[ | * [[Abridged accounts]] | ||
* [[Accounting]] | * [[Accounting]] | ||
* [[Financial statements]] | * [[Financial statements]] | ||
Revision as of 18:05, 16 March 2016
1. The externally reported financial statements of an organisation. These include summaries, in conventional and prescribed formats, of the organisation's assets, liabilities, income, expenditure and cash flows.
2. The internal financial summaries used by an organisation. Also known as management accounts.
3. The fully detailed internal financial records of an organisation, from which summary financial statements or management accounts may be prepared.
