BUDGETARY ACCOUNTING, contrary to financial accounting, looks forward: it measures the cost of planned acquisitions and the use of economic resources in the future.
PLEDGE BOND see PLEDGED REVENUES.
STAFF ACCOUNTANT, on average, is a professional who is a CPA in good standing or CPA candidate with one to three years of professional experience. The staff accountant is supervised in the field by senior personnel and performs tasks such as tests of transactions and preparation of work papers.
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