Sociology is a science. In fact, a sociologist has to have more personally challenging scientific standards than the more popularly-known sciences such as physics and chemistry, because it is much more challenging to deal with bias and subjectivity.
Generally Accepted Accounting Principles (United States) Generally Accepted Accounting Principles, also called GAAP or US GAAP, is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC).
Element/Account-Head in accounting. An element for the purpose of accounting is that aspect or entity relating to which we wish to find, know or derive information. Each element in accounting is identified as an account or an accounting head.