Industry area

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The codification is organized within the following nine areas:

  • General Principles.

  • Presentation.

  • Assets.

  • Liabilities.

  • Equity.

  • Revenue.

  • Expenses.

  • Broad Transactions.

  • Industry.

The Industry area identifies 32 industries that have specific items unique to them. These industries range from five different areas of Entertainment to Mining, Financial Services, Airlines, Agriculture, Franchisors, Software, Health Care Entities, and many more.

  1. Select one of the industries that interests you, and briefly explain why.

  2. Identify how many subtopics are in the industry you selected.

  3. Pick two subtopics within your selected industry that are applicable to a balance sheet (something to do with assets, liabilities, or equity).

  4. Identify your chosen subsections by number and title. Explain what they mean in your own words.

  5. Identify what accountants in your selected industry might be focused on as an area or areas of concern.

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