Part I - PRELIMINARIES
PART II - ACCOUNTING PRINCIPLES AND ASSUMPTIONS
PART III - ACCOUNTING PROCESS

Other Fields of Accounting

Certain accounting objectives require tasks that are different from regular accounting work but use accounting-related information generated by the main accounting function. Some may involve estimates, not historical data, but are required for more detail and additional information. Because of the regularity with which these tasks are done and their constant reference to or reliance on accounting data, these are often regarded as separate fields of accounting, although they could be extensions of the major branches of accounting.

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