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For more information on schooling in countries where the concept of a "primary school" is more commonly used, see Primary school. Caring for children At home Parents Extended family Au pair Babysitting Governess Nanny Outside the home Day care Pre-school playgroup Educational settings Early childhood education Pre-kindergarten Preschool Kindergarten Elementary school Primary school Institutions and standards Child protection In loco parentis Minor (law) Related Child abuse Child marriage Child Online Protection Family law Orphanage Parenting v t e A Shōgakkō or elementary school class in Japan Elementary school in Višňové (Slovakia). Elementary school is a school for students in their first school years, where they get primary education before they enter secondary education. The exact ages vary by country. In the United States, elementary schools usually have 6 grades with pupils aged bet...

Part of a series on Accounting Historical cost Constant purchasing power Management Tax Major types Audit Budget Cost Forensic Financial Fund Governmental Management Social Tax Key concepts Accounting period Accrual Constant purchasing power Economic entity Fair value Going concern Historical cost Matching principle Materiality Revenue recognition Unit of account Selected accounts Assets Cash Cost of goods sold Depreciation / Amortization Equity Expenses Goodwill Liabilities Profit Revenue Accounting standards Generally-accepted principles Generally-accepted auditing standards Convergence International Financial Reporting Standards International Standards on Auditing Management Accounting Principles Financial statements Annual report Balance sheet Cash-flow Equity Income Management discussion Notes to the financial statements Bookkeeping Bank reconciliation Debit...