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The Institute of Certified Public Accountants of Kenya (ICPAK) was established in 1978 by the laws of Kenya under CAP 531 [2] to regulate the activities of all Certified Public Accountants by ensuring credibility, professionalism and accountability in the accounting profession in Kenya.
ICAN was created by an Act of Parliament No. 15 on 1 September 1965 from existing accounting and auditing organisations including the AAN, and is headquartered in Lagos. As of 2020, ICAN has over 50,000 members. Standards and authority. ICAN has based its practices on those of British chartered accountancy institutes.
Knowledge: Comprises six subjects that prepare one for clerical accounting work, usually carried out by Accounts Assistants. 1.1– Financial Accounting 1.2 – Business Statistic. 1.3 – Business Economics 1.4 - Commercial & Company Law 1.5 – Management theories and Practice 1.6 – Business Communication
Financial accounting is a branch of accounting concerned with the summary, analysis and reporting of financial transactions related to a business. This involves the preparation of financial statements available for public use.
The Financial Accounting Standards Board (FASB) is a private standard-setting body whose primary purpose is to establish and improve Generally Accepted Accounting Principles (GAAP) within the United States in the public's interest.
A basis of accounting is the time various financial transactions are recorded. The cash basis (EU VAT vocabulary cash accounting) and the accrual basis are the two primary methods of tracking income and expenses in accounting.
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