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compilation

(Dictionary)

Author:
Harold Averkamp, CPA, MBA

Definition

Often referred to as write-up work, a compilation refers to financial statements prepared by an
accountant without reviewing or auditing the amounts. Often the accountant merely takes a
client’s amounts and presents them in the income statement and balance sheet format and
does not provide any assurances regarding the amounts.

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  • Debits and Credits
  • Adjusting Entries
  • Financial Statements
  • Balance Sheet
  • Income Statement
  • Cash Flow Statement
  • Working Capital and Liquidity
  • Financial Ratios
  • Bank Reconciliation
  • Accounts Receivable and Bad Debts Expense
  • Depreciation
  • Payroll Accounting
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About the Author

Harold Averkamp

For the past 52 years, Harold Averkamp (CPA, MBA) has
worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com.

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