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- '''Accounting estimate''' - these are transactions that a [[firm]] enters into in final r ...position is a typical characteristic attribute for reporting and financial accounting <ref>Smith B. 2010, p. 78</ref>. Its value can be complicated or simple acc4 KB (669 words) - 17:13, 17 November 2023
- #REDIRECT [[accounting control]]58 bytes (5 words) - 14:31, 18 February 2023
- ...rprises and is the opposite to macro accounting. According to Syed Sajid:, Accounting is often called the language of business through which normally a business ==Accounting Principles==9 KB (1,392 words) - 01:50, 18 November 2023
- '''Accounting conservatism''' is a principle-based approach to accounting which requires that all available [[information]] should be used to reflect ==Example of accounting conservatism==7 KB (1,016 words) - 17:13, 17 November 2023
- '''Accounting ratios''' - such ratios, which are created based on [[market]] data regardi ==Examples of Accounting ratios==9 KB (1,404 words) - 14:46, 17 November 2023
- ...Accepted [[Accounting Principles]] (GAAP) and International Public Sector Accounting Standards (IPSAS). ==Tasks in government accounting==3 KB (433 words) - 23:06, 17 November 2023
- ...] of transactions, and regular financial reporting and audits. The goal of accounting control is to prevent errors, fraud, and mismanagement, and to provide assu ==Benefits of accounting control==8 KB (1,039 words) - 17:13, 17 November 2023
- ...ng cycle closes, a [[brand]] new cycle begins, restarting the eight-step [[accounting method]] everywhere once more ==Understanding of the eight-step accounting cycle==7 KB (1,065 words) - 14:44, 17 November 2023
- ...earnings, and potential legal or regulatory issues. To prevent and correct accounting errors, organizations should have robust internal controls and review proce ==Accounting error protection==8 KB (1,132 words) - 17:13, 17 November 2023
- '''Accounting fraud''' is an intentional act involving the use of deception, which occurs * Tampering with, falsifying or altering the accounting records or supporting documents from which the financial statements are pre7 KB (1,026 words) - 17:14, 17 November 2023
- ...s are recognized in an [[organization]]'s financial statements. Two common accounting methods are cash basis and accrual basis. Under the cash basis method, inco ==Accounting methods classification==8 KB (1,276 words) - 17:14, 17 November 2023
- ...allowed to be considered because it is against the accepted principles of accounting <ref> [https://european-science.com/eojnss/article/view/443/pdf Vahid, N., ==The calculation of the accounting profit==8 KB (1,107 words) - 17:15, 17 November 2023
- ...rt financial information. Accounting theory is used to develop and improve accounting standards, methods, and procedures, and to provide a framework for understa ==Accounting theories classification==13 KB (1,847 words) - 17:15, 17 November 2023
- ...ure of a company’s performance over time. The main components of inflation accounting are: * '''Constant Dollar Accounting''': This method of accounting adjusts the financial statements of a company to reflect changes in the pur10 KB (1,538 words) - 23:49, 17 November 2023
- #REDIRECT [[accounting ratios]]57 bytes (5 words) - 14:31, 18 February 2023
- ...in which the company operated and are usually created at the end of the [[accounting period]] (Cambridge University 2011, p. 333). ...resent the company's financial position during the last accounting period (accounting period is the specific time period in which the company operated on the [[m5 KB (749 words) - 17:15, 17 November 2023
- ...ień 2014, p. 398). In other words, accounting policy is a huge part of the accounting [[system]] that prepars information about the business activities in a comp ...ers. The truth is that accounting policy is not just an instrument used by accounting management and it is a full [[process]] that should begin soon after the st5 KB (733 words) - 17:14, 17 November 2023
- ...'' is a handbook that contains [[accounting policies]] and procedures. The accounting manual is usually internal document prepared by specialists and used by [[c ==Purpose of accounting manual==9 KB (1,193 words) - 17:14, 17 November 2023
- '''Inventory accounting''' is part of accounting activities in a [[company]] that refer to changes in inventoried assets. Ty ...ress. Therefore, it is important to define the date on which the inventory accounting report was prepared.12 KB (1,709 words) - 00:17, 18 November 2023
- The '''accounting process''' is a cyclical activity which is using by all business companies ...uments must be closed and summarized to continue activity and open a new [[accounting period]]6 KB (961 words) - 17:14, 17 November 2023
- ...., and Gregory M. McGregor. 29 Apr. 1997 ''Mobile phone with internal call accounting controls''. U.S. Patent No. 5,625,669.</ref>. ...., and Gregory M. McGregor. 29 Apr. 1997 ''Mobile phone with internal call accounting controls''. U.S. Patent No. 5,625,669.</ref>.8 KB (1,114 words) - 18:51, 17 November 2023
- '''Accounting principles''' are essential rules of accounting that ought to be followed in doing account [[planning]] and financial state .... Naturally, different regulations in different communities led to various accounting principles in each community.10 KB (1,481 words) - 17:12, 17 November 2023
- ...reated on the basis of any law but it results from [[Accounting Principles|accounting principles]]. ...ally, convention is used in situations where there is no legal guidance in accounting standards that relate to a particular situation (Weil, R.L., 2014, p. 24).10 KB (1,563 words) - 17:12, 17 November 2023
- ...Stefan Schaltegger "Possible reasons for the development of environmental accounting include the [[need]] to measure environmentally induced financial impacts o There is no single specific definition of environmental accounting regarding the scope of which projects should be included and which not. Ele5 KB (636 words) - 21:54, 17 November 2023
- ...are made to track the financial results of a [[company]]. At the end of an accounting period, the financial transactions are summarized and reported in the form ==Example of accounting period==7 KB (1,042 words) - 17:14, 17 November 2023
- ...rship of assets and liabilities, evidence of cash transactions, records of accounting books and all kinds of supporting documents (Center for [[Audit]] [[Quality # Quotation - is an accounting document sent to the [[customer]] by the [[company]] providing a fixed [[pr10 KB (1,524 words) - 17:13, 17 November 2023
- '''Creative accounting''' is the use of the scope of freedom of persons who prepare financial stat ==Phenomenons in creative accounting==11 KB (1,694 words) - 20:20, 17 November 2023
- ...ts using them for its own [[needs]]. The result of the adopted theoretical accounting concepts there is financial statements. "'''Accounting''' is a [[service]] activity. Its function is to provide quantitative [[inf11 KB (1,704 words) - 17:12, 17 November 2023
- 70 bytes (6 words) - 14:53, 18 February 2023
- ...lent activity, and the automation of payment and invoice processing. AI in accounting can also provide decision support and provide better insights into [[financ ==Example of AI in accounting==9 KB (1,250 words) - 17:34, 17 November 2023
- #REDIRECT [[government accounting]]61 bytes (5 words) - 14:42, 18 February 2023
- ...re accurately reported in accordance with accepted [[Accounting Principles|accounting principles]] and standards. Objectivity is essential in the [[management]] ==Example of objectivity in accounting==8 KB (1,079 words) - 02:29, 18 November 2023
- ...requires constant monitoring and updating of processes to ensure that the accounting system is up to date, accurate and compliant with all applicable laws and r ==Example of quality of accounting==8 KB (1,099 words) - 04:19, 18 November 2023
- '''Accounting''' is the [[process]] of recording, classifying, and summarizing financial ==Example of accounting and auditing==11 KB (1,472 words) - 17:12, 17 November 2023
- ...ded. There are two main methods for recording revenues and expenses in the accounting [[system]] the cash basis and the accrual basis. Both ways can be used in a ...ing one reporting period. Many countries decide to switch to accrual based accounting, which is part of the [[process]] of changing the financial statements for4 KB (624 words) - 14:47, 17 November 2023
- ...nses and drawing/dividends<ref>Agtarap-San Juan D. (2007), Fundamentals of accounting</ref>. ==The expanded accounting equation formula==9 KB (1,337 words) - 22:09, 17 November 2023
- ...statistical (providing information and statistical data) or stimulus. All accounting functions are performed simultaneously. They lead to effective use of resou ==Internal and external functions of accounting==4 KB (556 words) - 22:50, 17 November 2023
- ...ternational accounting standards that form the basis for understanding the accounting principles and methods used in the world. Despite many years of attempts to harmonize accounting principles applied in different countries are still characterized by a larg7 KB (1,043 words) - 00:12, 18 November 2023
- The '''accounting rate of return''' (ARR) is a financial metric used to evaluate the profitab ==Accounting rate of return formula==6 KB (982 words) - 17:15, 17 November 2023
- #REDIRECT [[international accounting standards]]74 bytes (6 words) - 14:43, 18 February 2023
- .... In some cases, those estimates turn out to be incorrect so the change in accounting estimates will be warranted. '''A change in estimate is necessary when''': * alters the subsequent accounting for future or existing assets or liabilities.8 KB (1,237 words) - 19:13, 17 November 2023
Page text matches
- ...Accepted [[Accounting Principles]] (GAAP) and International Public Sector Accounting Standards (IPSAS). ==Tasks in government accounting==3 KB (433 words) - 23:06, 17 November 2023
- #REDIRECT [[accounting control]]58 bytes (5 words) - 14:31, 18 February 2023
- #REDIRECT [[accounting ratios]]57 bytes (5 words) - 14:31, 18 February 2023
- #REDIRECT [[creative accounting]]59 bytes (5 words) - 14:37, 18 February 2023
- #REDIRECT [[government accounting]]61 bytes (5 words) - 14:42, 18 February 2023
- #REDIRECT [[international accounting standards]]74 bytes (6 words) - 14:43, 18 February 2023
- ...statistical (providing information and statistical data) or stimulus. All accounting functions are performed simultaneously. They lead to effective use of resou ==Internal and external functions of accounting==4 KB (556 words) - 22:50, 17 November 2023
- ...ded. There are two main methods for recording revenues and expenses in the accounting [[system]] the cash basis and the accrual basis. Both ways can be used in a ...ing one reporting period. Many countries decide to switch to accrual based accounting, which is part of the [[process]] of changing the financial statements for4 KB (624 words) - 14:47, 17 November 2023
- ...ień 2014, p. 398). In other words, accounting policy is a huge part of the accounting [[system]] that prepars information about the business activities in a comp ...ers. The truth is that accounting policy is not just an instrument used by accounting management and it is a full [[process]] that should begin soon after the st5 KB (733 words) - 17:14, 17 November 2023
- ...n that moment. The purpose of the stock-taking is to check and correct all accounting data as well as to settle the people who were responsible financially for t ...period concept]]}} — {{i5link|a=[[Tax books]]}} — {{i5link|a=[[Accounting Principles]]}} }}3 KB (424 words) - 06:04, 18 November 2023
- '''Accounting estimate''' - these are transactions that a [[firm]] enters into in final r ...position is a typical characteristic attribute for reporting and financial accounting <ref>Smith B. 2010, p. 78</ref>. Its value can be complicated or simple acc4 KB (669 words) - 17:13, 17 November 2023
- ...Stefan Schaltegger "Possible reasons for the development of environmental accounting include the [[need]] to measure environmentally induced financial impacts o There is no single specific definition of environmental accounting regarding the scope of which projects should be included and which not. Ele5 KB (636 words) - 21:54, 17 November 2023
- ...are made to track the financial results of a [[company]]. At the end of an accounting period, the financial transactions are summarized and reported in the form ==Example of accounting period==7 KB (1,042 words) - 17:14, 17 November 2023
- The '''accounting process''' is a cyclical activity which is using by all business companies ...uments must be closed and summarized to continue activity and open a new [[accounting period]]6 KB (961 words) - 17:14, 17 November 2023
- ...ure of a company’s performance over time. The main components of inflation accounting are: * '''Constant Dollar Accounting''': This method of accounting adjusts the financial statements of a company to reflect changes in the pur10 KB (1,538 words) - 23:49, 17 November 2023
- ...re accurately reported in accordance with accepted [[Accounting Principles|accounting principles]] and standards. Objectivity is essential in the [[management]] ==Example of objectivity in accounting==8 KB (1,079 words) - 02:29, 18 November 2023
- ...requires constant monitoring and updating of processes to ensure that the accounting system is up to date, accurate and compliant with all applicable laws and r ==Example of quality of accounting==8 KB (1,099 words) - 04:19, 18 November 2023
- '''Accounting conservatism''' is a principle-based approach to accounting which requires that all available [[information]] should be used to reflect ==Example of accounting conservatism==7 KB (1,016 words) - 17:13, 17 November 2023
- ...ise. The accountant is an accountant. Must have extensive [[knowledge]] of accounting and taxes, which should be kept up to date with changing regulations<ref>J. ...and balances. Thanks to this statement, we can control the correctness of accounting entries in a given reporting period<ref> C.Richards, 2010, p. 10-14</ref>.4 KB (696 words) - 06:39, 18 November 2023
- ...] of transactions, and regular financial reporting and audits. The goal of accounting control is to prevent errors, fraud, and mismanagement, and to provide assu ==Benefits of accounting control==8 KB (1,039 words) - 17:13, 17 November 2023
- ...ternational accounting standards that form the basis for understanding the accounting principles and methods used in the world. Despite many years of attempts to harmonize accounting principles applied in different countries are still characterized by a larg7 KB (1,043 words) - 00:12, 18 November 2023
- ...lent activity, and the automation of payment and invoice processing. AI in accounting can also provide decision support and provide better insights into [[financ ==Example of AI in accounting==9 KB (1,250 words) - 17:34, 17 November 2023
- ...rprises and is the opposite to macro accounting. According to Syed Sajid:, Accounting is often called the language of business through which normally a business ==Accounting Principles==9 KB (1,392 words) - 01:50, 18 November 2023
- ...opinion, the principle is one of the most important features of effective accounting information<ref>Aicpa (2018), [https://www.aicpa.org/research/standards/aud ...a [[company]] applying the principle of cohesion should reach for the same accounting methods in similar cases in the future.8 KB (1,087 words) - 19:48, 17 November 2023
- .... In some cases, those estimates turn out to be incorrect so the change in accounting estimates will be warranted. '''A change in estimate is necessary when''': * alters the subsequent accounting for future or existing assets or liabilities.8 KB (1,237 words) - 19:13, 17 November 2023
- ...in Generally Accepted [[Accounting Principles]] announced by the Financial Accounting Standards [[Board]] until 2015<ref> Whittington R. (2016) pp. 187 & 214,</r ...{{i5link|a=[[Managements discussion and analysis]]}} — {{i5link|a=[[Accounting concepts]]}} — {{i5link|a=[[Total income]]}} — {{i5link|a=[[Sun5 KB (678 words) - 22:16, 17 November 2023
- ...'' is a handbook that contains [[accounting policies]] and procedures. The accounting manual is usually internal document prepared by specialists and used by [[c ==Purpose of accounting manual==9 KB (1,193 words) - 17:14, 17 November 2023
- ...ng cycle closes, a [[brand]] new cycle begins, restarting the eight-step [[accounting method]] everywhere once more ==Understanding of the eight-step accounting cycle==7 KB (1,065 words) - 14:44, 17 November 2023
- ...earnings, and potential legal or regulatory issues. To prevent and correct accounting errors, organizations should have robust internal controls and review proce ==Accounting error protection==8 KB (1,132 words) - 17:13, 17 November 2023
- '''Accounting''' is the [[process]] of recording, classifying, and summarizing financial ==Example of accounting and auditing==11 KB (1,472 words) - 17:12, 17 November 2023
- ...s are recognized in an [[organization]]'s financial statements. Two common accounting methods are cash basis and accrual basis. Under the cash basis method, inco ==Accounting methods classification==8 KB (1,276 words) - 17:14, 17 November 2023
- ...reated on the basis of any law but it results from [[Accounting Principles|accounting principles]]. ...ally, convention is used in situations where there is no legal guidance in accounting standards that relate to a particular situation (Weil, R.L., 2014, p. 24).10 KB (1,563 words) - 17:12, 17 November 2023
- The '''accounting rate of return''' (ARR) is a financial metric used to evaluate the profitab ==Accounting rate of return formula==6 KB (982 words) - 17:15, 17 November 2023
- ...nses and drawing/dividends<ref>Agtarap-San Juan D. (2007), Fundamentals of accounting</ref>. ==The expanded accounting equation formula==9 KB (1,337 words) - 22:09, 17 November 2023
- ...in which the company operated and are usually created at the end of the [[accounting period]] (Cambridge University 2011, p. 333). ...resent the company's financial position during the last accounting period (accounting period is the specific time period in which the company operated on the [[m5 KB (749 words) - 17:15, 17 November 2023
- ...rt financial information. Accounting theory is used to develop and improve accounting standards, methods, and procedures, and to provide a framework for understa ==Accounting theories classification==13 KB (1,847 words) - 17:15, 17 November 2023
- ...actions which can be expressed in monetary terms should be recorded in the accounting books. This is due to the fact that money is the basic carrier of value and Monetary concept allows to standardize accounting entries by using monetary terms. This allows clearer bookkeeping and easier8 KB (1,172 words) - 01:58, 18 November 2023
- '''Reversing entry''' "is an entry made at the beginning of the next [[accounting period]]" ''(J. J. Weygandt, D. E. Kieso, P. D. Kimmel, 2010, p. 175)''. Re ...w balance sheet account for transaction that will be completed in the next accounting period, in the following way''' ''(J. M. Wahlen, J.P. Jones, D. Pagach, 2018 KB (1,340 words) - 04:51, 18 November 2023
- ...about inflows and outflows of [[cash and cash equivalents]] (International Accounting [[Standard]] 7, 6). It provides [[information]] about financing constraints ...classified by operating, investing and financing activities"(International Accounting [[Standard]] 7, 10).4 KB (629 words) - 10:19, 18 November 2023
- ...., and Gregory M. McGregor. 29 Apr. 1997 ''Mobile phone with internal call accounting controls''. U.S. Patent No. 5,625,669.</ref>. ...., and Gregory M. McGregor. 29 Apr. 1997 ''Mobile phone with internal call accounting controls''. U.S. Patent No. 5,625,669.</ref>.8 KB (1,114 words) - 18:51, 17 November 2023
- ...s journal book, journal proper or book of original entry and it is part of accounting bookkeeping [[system]](Walther L.M., Skousen CJ. (2010), p. 34). ...and capital amount appearing in the balance sheet at the beginning of the accounting year5 KB (817 words) - 22:56, 17 November 2023
- ...rship of assets and liabilities, evidence of cash transactions, records of accounting books and all kinds of supporting documents (Center for [[Audit]] [[Quality # Quotation - is an accounting document sent to the [[customer]] by the [[company]] providing a fixed [[pr10 KB (1,524 words) - 17:13, 17 November 2023
- ==Deriving the cost of sales after the end of the accounting period== ...mary_r&cad=0#v=onepage&q&f=false Accounting for Government Contracts--Cost Accounting Standards]'', LexisNexis4 KB (715 words) - 20:15, 17 November 2023
- '''Opening entries''' (''opening journal entries'') are accounting entries in two different situations: ...nancial summaries<ref>Bhattacharyya A.K. (2012), ''Essentials of Financial Accounting: Based on IFRS'', PHI Learning Pvt. Ltd.</ref>.9 KB (1,329 words) - 02:34, 18 November 2023
- ...times a [[company]] may make an error in the financial statements of one [[accounting period]] that is not detected until a later period. The error may be due to * the use of an accounting principle that is not ordinarily accepted8 KB (1,287 words) - 03:33, 18 November 2023
- '''Accounting principles''' are essential rules of accounting that ought to be followed in doing account [[planning]] and financial state .... Naturally, different regulations in different communities led to various accounting principles in each community.10 KB (1,481 words) - 17:12, 17 November 2023
- ...r a [[resource]] is used and an expenditure is registered in the company's accounting books. To simplify this term, incurred cost occurs when a [[firm]]'s asset ...u/media/webmodules/publications/2.%20CMA-Executive.pdf Cost and Management Accounting]'', The Institute of Company Secretaries of India, p. 21</ref>.10 KB (1,527 words) - 23:43, 17 November 2023
- it is an accounting entry with the following combinations<ref>Tulsian P.C. & Tulsian Bharat., 2 ...entries''': Adjusting entries are journal entries made at the end of an [[accounting period]] to correct accounts before preparing financial statements. They ar7 KB (1,058 words) - 19:40, 17 November 2023
- ...s with permanent account, their balances are brought forward for every new accounting period. ...the beginning of the business. Their balances are move forward to each new accounting period.10 KB (1,641 words) - 19:22, 17 November 2023
- ...ting measurements and [[accounting reports]] should use (''Introduction to accounting...'' 2005, p. 100): ...uence" that comes from adapting subjectivity''' when keeping [[company]]'s accounting records (''QuickBooks…'' 2015, p. 24-25).10 KB (1,424 words) - 02:29, 18 November 2023
