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Abbreviations and acronyms

A/C Account

AIS Accounting Information System
FOR ONLINE READING ONLY
AICPA The American Institute of Certified Public Accountants

BoT Bank of Tanzania
BRELA Business Registration and Licensing Agency

CDS Central Depository System
LANGUAGE EDITING
CEO Chief Executive Officer
COGS Cost of Goods Sold
COSOTA Copyright Society of Tanzania
CMSA Capital Market and Securities Authority
CPA Certified Public Accountant
Cr Credit

Cum-Div LANGUAGE EDITING
Cumulative Dividend/With Dividend
Dr Debit

DSE Dar Es Salaam Stock Exchange
Ex-Div Excluding Dividend

FIFO First in First Out

IAA Institute of Accountancy Arusha
IAS International Accounting Standards

IASB International Accounting Standards Board

ICPAK The Institute of Certified Public Accountants of Kenya

ICPAR The Institute of Certified Public Accountants of Rwanda

ICPAU The Institute of Certified Public Accountants of Uganda

IFAC The International Federation of Accountants
IFM Institute of Finance Management
IFRS International Financial Reporting Standards
LIFO Last in First Out
MoCU Moshi Co-operative University
MOEST Ministry of Education, Science and Technology

Student’s Book Form Five
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