Financial Accounting

International Journal of Accounting Research is an International Open Access peer-reviewed journal deals with accounts, publishing current research in the form of original research and reviews as well as interesting case-reports. The Editorial Board of the journal includes eminent personalities from the field of accounts who are involved in the regular review and editing of the submitted papers contributing to the high quality content. Since many years, the journal has contributed many landmark papers in the field of accounts. Financial Accounting is the process of summarizing and reporting of transactions from a business to provide an accurate vision of its financial performance and position. Preparation of financial statements including balance sheet, income statement and cash flow statement is the primary objective of financial accounting. The process of recording, summarizing and reporting the myriad of transactions from a business, so as to provide an accurate picture of its financial position and performance. The primary objective of financial accounting is the preparation of financial statements - including the balance sheet, income statement and cash flow statement - that encapsulates the company's operating performance over a particular period, and financial position at a specific point in time. These statements - which are generally prepared quarterly and annually, and in accordance with Generally Accepted Accounting Principles (GAAP) - are aimed at external parties including investors, creditors, regulators and tax authorities.
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Last date updated on June, 2014

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