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| Detailed information about the elements is maintained in records |
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| is an information system that reports on the economic activities and financial condition of a business or other organization. |
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| Is an economic occurrence that changes an enterprise's assets,liabilities, or stockholders' equity. |
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| Income is measured for a span of time |
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| Organization normally provide information, including financial statements, to stakeholders yearly in a document |
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| to describe the interrelationships among the various element of the financial statement |
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| The resource controlled by a business |
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| Asset exchange transaction |
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| the process of transferring the balances |
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