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What is FA2 MA2 Accounting Terms Glossary about?

This document provides definitions for various accounting terms used in FA2 and MA2. It defines key concepts like the accounting equation, assets, liabilities, expenses, revenues, depreciation, inventory valuation methods, and components of the final accounts like the statement of financial position and statement of profit or loss. It also defines accounting records and processes like books of prime entry, trial balance, adjustments and preparing the final accounts.

Author

S Raihan

Language

EN