Section 9. Powers and Functions of the Board

May 19th, 2015
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Indiana State University
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To monitor the conditions affecting the practice of accountancy and adopt such measures, including promulgation of accounting and auditing standards, rules and regulations and best practices as may be deemed proper for the enhancement and maintenance of high professional, ethical, accounting and auditing standards

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Accounting?A comprehensive system forrecording and summarizing business transactions.process of identifying, measuring, and reporting financial information ofan entityis the actof recording and reporting financial transactions, including the origination of thetransaction, its recognition, processing, and summarization in thefinancial statements.a convincing explanation that reveals basic causes; "he was unable to give aclearaccounting for hisactions"a systemthat provides quantitative information about financesaccountancy: the occupation of maintaining and auditing records and preparing financialreports for a businessa bookkeeper's chronological list of related debits and credits of a business; forms part ofa ledger of accountsaccount: a statement of recent transactions and the resulting balance; "they send me anaccounting every month"Practice Accounts & typesPractice Note?A note written by a lawyer or judge tohelp explain a legal matter.Contract Note?The first document signed on buying a house is sometimes a Contract Note, instead of aContract of Sale. ...The day that atransaction takes place, the brok

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