acr. (context accounting English) http://en.wikipedia.org/wiki/Generally%20Accepted%20Accounting%20Principles
Gaap (also Tap, Coap, Taob, Goap) is a goetic demon described in the Lesser Key of Solomon, the Pseudomonarchia Daemonum, the Dictionnaire Infernal, and the Munich Manual of Demonic Magic, as a Prince in human form who incites the love. The Munich Manual also says that Taob also provides medical care for women, transforms them to make it easier to get to a lover, renders them infertile, and rules twenty-five legions of spirits. The sources besides the Munich Manual also describe Gaap as a President, giving him the powers to teach philosophy and liberal arts, make others invisible, steal familiars from other magicians, make men stupid, and carry men between kingdoms; in addition to ruling sixty-six legions of demons. Johann Weyer also connects Gaap to necromancers, and states that he was first called upon by Noah's son Ham, along with Beleth. He was of the order of potestates.
Gaap (or Goap) is also one of the four cardinal spirits, of the south in the Lesser Key of Solomon, the west in the Pseudomonarchia Daemonum.
In the Livre des Esperitz, Gaap (as Caap) is still a Prince, but appears as a knight, brings gold and silver anywhere, and rules twenty legions of spirits.
Practicing occultist Carroll "Poke" Runyon treats Gaap and Coap as different entities, although they were historically the same figure.
According to Thomas Rudd, Gaap is opposed by the Shemhamphorasch angel Ieuiah.