1. Each accounting entity interprets transactions from its own viewpoint.

2. Also the accounting subject is not only accounting entity but also the individual. So, the point of view, by the personality psychology and social psychology, has been analyzed.

3. Toyota management evaluates each division as a separate accounting entity.

4. In any particular case the identification of the accounting entity may be difficult.

5. The accounting entity concept is applied to all organization forms of business: single proprietorship, partnership and company.

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6. An accounting entity is any economic organization, which controls resources and engages in economic activities.

7. The accounting entity concept applied to all organization forms of business : single proprietorship, partnership and company.

8. For each accounting entity a self - contained , double - entry accounting system is employed.

9. An accounting entity is any economic unit that controls resources and engages in economic activities.

10. Ledger accounts are used to record business transactions'effect on an accounting entity.

11. One of the principles of accounting is that information is provided to a clearly defined accounting entity.

12. If it has no records, then it is not an accounting entity.

13. Citizens, state, enterprises and non-profit-making organizations are all benefit relatives of environmental resources and have the possibility to be the environmental accounting entity.

14. Government accounting innovations must focus on accounting objective, note - accounting base, accounting entity and financial statements, etc.