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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 coded ...
COB – Close of Business. COC – Cost of Credit [2] or Cost of Capital [3] COD – Cost of Debt [4] or Cash on Delivery. COE – Center of Excellence or Cost of Equity [5] COGS – Cost of Goods Sold. Corp. – Corporation. COO – Chief Operating Officer. CPA – Certified Public Accountant. CPI – Consumer Price Index.
A chief financial officer ( CFO ), also known as a treasurer, is an officer of a company or organization who is assigned the primary responsibility for making decisions for the company for projects and its finances ( financial planning, management of financial risks, record-keeping, and financial reporting, and often the analysis of data ).
Accounting Standards Codification. In US accounting practices, the Accounting Standards Codification ( ASC) is the current single source of United States Generally Accepted Accounting Principles (GAAP). It is maintained by the Financial Accounting Standards Board (FASB).
Misconduct. v. t. e. In financial accounting, a cash flow statement, also known as statement of cash flows, [1] is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing and financing activities. Essentially, the cash flow statement ...
Link - An alternative name (alias) which links to a canonical zone. Link † - A standard Link (as above). The dagger symbol (†) signifies that the zone was canonical in a previous version of the database. Historical data for such zones is still preserved in the source code, but it is not included when compiling the database with standard ...
The Institute of Chartered Accountants of Pakistan ( Urdu: ادارہَ محاسبانِ منشوری ، پاکستان, ICAP) is a professional accountancy body in Pakistan. It has over 10,000 members working locally and globally. [1] [2] The institute was established on July 1, 1961 to regulate the profession of accountancy in Pakistan.
The Controlled Functions of the Financial Conduct Authority (FCA) are simplifying code names given to various functions within the financial services and relating to the carrying on of regulated activities by a firm. These are specified, under section 59 of the Financial Services and Markets Act [1] which still stands as the reference after the ...