Language

Accounting uses common language in specific and uncommon ways

Knowledge domains such as science and technology use specialised words and language to describe phenomena. Students learn to use this language in the context of its domain.

Accounting does not. It uses common language in specific and uncommon ways, which is a cause of confusion and difficult for students.

Accounting Cafe takes the issue of language seriously and never assumes prior understanding of words and terms. Many articles challenge the orthodox terms and definitions provided by regulators and text books.

Accounting Cafe

The nature of income

Dictionaries, from an accounting perspective, invariably provide an incorrect and conflated definition of income.

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