accounting principlesaccounting proceduresaccounting processaccounting rate of returnaccounting recordsaccounting research studiesaccounting research studyaccounting reviewaccounting standard boardaccounting standardsaccounting standards steering committeeaccounting systemaccounting treatmentaccountsaccounts payableaccounts payable subsidiary ledgeraccounts receivableaccounts receivable subsidiary ledgeraccretionaccrual accountingaccrual accounting assumptionaccrual assumptionaccrual basisaccrual basis of accountingaccrual conceptaccrual method of accountingaccrual of tax expenseaccrual on accrual basisaccrualsaccrued benefitsaccrued expensesaccrued itemsaccrued liabilitiesaccrued payrollaccrued revenuesaccumulateaccumulated benefit methodaccumulated depreciationaccumulationaccuracyachieved precisionacid test ratioacquisitionacquisition costsacquisition of a new assetact of godactiveactive approachactivityactivity accounting