... consumer services offered to the general public. SERVICE CHARGE ACCOUNTING, in property management, is estate and property service charge accounting system that provides the mechanism for comprehensive ... general accounting work, CPAs are also heavily schooled in performing audits; however, only a small fraction of America's businesses require an audit. In general, a CPA has majored in accounting, ... stock is more that 50% owned by another company. SUBSTANCE OVER FORM is an accounting concept where the entity is accounting for items according to their substance and economic reality and...