THÈME 2 Accounting and auditing 107 Chapitre 1 : Accounting and auditing standards I. Users of accounting and financial information II. National accounting standards III. International Framework IV. Accounting principles A. Accounting prerequisites B. Recording principles C. Other assumptions Chapitre 2 : Financial statements I. Accounting entries II. Closing the books III. A company's assets IV. Intangible assets V. Income statement format VI. Balance sheet format VII. Financial ratios Chapitre 3 : Management control I. Accounting job positions and missions II. Financial accounting vs management accounting III. Management cost analysis Chapitre 4 : Audits I. Tax audits II. Internal control and audits 109 109 111 113 115 116 117 120 121 124 127 129 130 132 134 135 139 139 141 143 145 145 145 13