There is a high school accounting intern working in your office for the summer.

| February 25, 2017

Question
There is a high school accounting intern working in your office for the summer. In the lunchroom, she overhears people talking about financial reporting and GAAP. She doesn’t really know what they are, so she asks you to explain them to her.

Explain what accountants are generally referring to when they talk about “financial reporting.”
Explain the generally accepted accounting principles (GAAP).
Explain the sources of GAAP.

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