Can you give a brief definition of these vocabulary words?

Accounting Identifying Recording Communicating External vs. Internal Users Ethics/Fraud triangle Generally Accepted Accounting Principles (GAAP) Information o Relevant o Reliable o Comparable General Principles o Measurement o Revenue Recognition o Expense Recognition o Full Disclosure Assumption o Going Concern o Monetary Unit o Time Period o Business Entity Constraints o Materiality o Cost-Benefits Business Types Proprietorship Partnership Corporation Accounting Equation D E A = L E R Debit/Credit Financial Statements Income Statement Statement of Retained Earnings Balance Sheet Statement of Cash Flow Source Documents

Journal/Ledger/Account Journalizing entries Posting entries Trial balance/Adjusted trial balance/Post-closing balance Chart of Accounts Accrual basis vs Cash basis accounting Adjusting entries Prepaid (deferred) expenses Unearned (deferred) revenues Accrued expenses Accrued revenues Depreciation o Salvage value o Useful life Closing entries Close credit balances to Income Summary Close debit balances to Income Summary Close Income Summary to Retained Earnings Close Dividends to Retained Earnings Current vs Noncurrent Plant Assets Intangible Assets Promissory Notes Internal Controls 7 common principles Effect of technology Limitations Cash controls o Cash management o Cash receipts/register sales o Cash Over and Short account o Cash disbursements/Voucher system o Bank reconciliation o Petty cas