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v. t. e. A chart of accounts ( COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are ...
e. Debits and credits in double-entry bookkeeping are entries made in account ledgers to record changes in value resulting from business transactions. A debit entry in an account represents a transfer of value to that account, and a credit entry represents a transfer from the account. [ 1][ 2] Each transaction transfers value from credited ...
Resources, events, agents ( REA) is a model of how an accounting system can be re-engineered for the computer age. REA was originally proposed in 1982 by William E. McCarthy as a generalized accounting model [1], and contained the concepts of resources, events and agents (McCarthy 1982). REA is a standard approach in teaching accounting ...
Balance sheet substantiation is the accounting process conducted by businesses on a regular basis to confirm that the balances held in the primary accounting system of record (e.g. SAP, Oracle, other ERP system's General Ledger) are reconciled (in balance with) with the balance and transaction records held in the same or supporting sub-systems.
e. In accounting, reconciliation is the process of ensuring that two sets of records (usually the balances of two accounts) are in agreement. It is a general practice for businesses to create their balance sheet at the end of the financial year as it denotes the state of finances for that period. Reconciliation is used to ensure that the money ...
Example life cycle assessment (LCA) stages diagram Hence, it is a technique to assess environmental impacts associated with all the stages of a product's life from raw material extraction through materials processing, manufacture, distribution, use, repair and maintenance , and disposal or recycling.
Cash flow forecasting. Cash flow statement. Chart of accounts. Checkoff. Clean surplus accounting. Clearing account. Constant purchasing power accounting. Convention of consistency. Convention of disclosure.
UTF-8 is a variable-length character encoding standard used for electronic communication. Defined by the Unicode Standard, the name is derived from Unicode Transformation Format – 8-bit. [1] UTF-8 is capable of encoding all 1,112,064 [a] valid Unicode code points using one to four one-byte (8-bit) code units. Code points with lower numerical ...