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Free Financial Accounting tutorial, Financial accounting is a specialized branch of accounting that keeps track of a company's financial transactions. Using standardized guidelines, the transactions are recorded, summarized, and presented in a financial report or financial statement such as an income statement or a balance sheet.What are the basic concepts of financial accounting? The financial statements report on five main aspects of a business. The revenue and expenses are accounted for in the income statement and the asset, liabilities, and equity are reported for in the balance sheet.What are the 4 types of accounting? These four branches include corporate, public, government, and forensic accounting