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Journal entry. A journal entry is the act of keeping or making records of any transactions either economic or non-economic. Transactions are listed in an accounting journal that shows a company's debit and credit balances. The journal entry can consist of several recordings, each of which is either a debit or a credit.
Financial audit. A financial audit is conducted to provide an opinion whether " financial statements " (the information is verified to the extent of reasonable assurance granted) are stated in accordance with specified criteria. Normally, the criteria are international accounting standards, although auditors may conduct audits of financial ...
Recent studies on accounting research and on doctoral programs in accounting considered the six leading accounting journals to be Accounting, Organizations and Society, The Accounting Review, Contemporary Accounting Research, the Journal of Accounting and Economics, the Journal of Accounting Research and the Review of Accounting Studies. [7][8][9]
t. e. In accounting, adjusting entries are journal entries usually made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred. The revenue recognition principle is the basis of making adjusting entries that pertain to unearned and accrued revenues under accrual-basis accounting.
Reflective writing helps students to develop a better understanding of their goals. Reflective writing is regularly used in academic settings, as it helps students think about how they think and allows students to think beyond the scope of the literal meaning of their writing or thinking. [8] In other words, it is a form of metacognition.
Created Date: 8/30/2012 4:52:52 PM
v. t. e. The historical cost of an asset at the time it is acquired or created is the value of the costs incurred in acquiring or creating the asset, comprising the consideration paid to acquire or create the asset plus transaction costs. [1] Historical cost accounting involves reporting assets and liabilities at their historical costs, which ...
Edublog. An edublog is a blog created for educational purposes. Edublogs archive and support [ [dibu] and teacher learning by facilitating reflection, questioning by self and others, collaboration [1] and by providing contexts for engaging in higher-order thinking. [2][3] Edublogs proliferated when blogging architecture became more simplified ...