The accounting for investments occurs when funds are paid for an investment instrument. The exact type of accounting depends on the intent of the investor and the proportional size of the investment. A business that has a range of investments needs to account for them – and those investments are subject to a number of accounting rules. Accounting for Investments clarifies the situation by describing how the accounting varies for each type of investment classification. In addition, we provide the controls, forms, and procedures needed to effectively manage investments. Depending on these factors, the following types of accounting may apply.