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What is a real account?



 
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What is a real account? #1 (permalink) Sat Jul 24, 2010 7:54 am   What is a real account?
 

Business English Lesson, Advanced Level

ESL/EFL Test #281 "Various views of accounting", question 5

Their objective is to give investors and other stakeholders a reliable and as accurate as possible picture of the financial situation of the economic entity (group); the guiding principle is '.........'.

(a) fair play
(b) fair position
(c) fair presentation
(d) fair projection

Business English Lesson, Advanced Level

ESL/EFL Test #281 "Various views of accounting", answer 5

Their objective is to give investors and other stakeholders a reliable and as accurate as possible picture of the financial situation of the economic entity (group); the guiding principle is 'fair presentation'.

Correct answer: (c) fair presentation
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what is real account
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What is a real account? #2 (permalink) Sun Jul 25, 2010 10:51 am   What is a real account?
 

There are two possibilities, according to the on-line dictionaries:

Real Account
Account with a balance after closing process has been completed; as it appears on the balance sheet.

Real Account
A ledger account detailing assets and capital (such as buildings and machinery).
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