<Li> Ledger / General ledger </Li> <Tr> <Td> Auditing (hide) <Ul> <Li> Financial </Li> <Li> Internal </Li> <Li> Firms </Li> <Li> Report </Li> </Ul> </Td> </Tr> <Ul> <Li> Financial </Li> <Li> Internal </Li> <Li> Firms </Li> <Li> Report </Li> </Ul> <Tr> <Td> People and organizations (hide) <Ul> <Li> Accountants </Li> <Li> Accounting organizations </Li> <Li> Luca Pacioli </Li> </Ul> </Td> </Tr>

Give three examples of the basic elements in financial accounting according to the gaap requirements