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In information retrieval, an index term (also known as subject term, subject heading, descriptor, or keyword) is a term that captures the essence of the topic of a document. Index terms make up a controlled vocabulary for use in bibliographic records .
The index terms were mostly assigned by experts but author keywords are also common. The process of indexing begins with any analysis of the subject of the document. The indexer must then identify terms which appropriately identify the subject either by extracting words directly from the document or assigning words from a controlled vocabulary ...
An index (pl.: usually indexes, more rarely indices) is a list of words or phrases ('headings') and associated pointers ('locators') to where useful material relating to that heading can be found in a document or collection of documents. Examples are an index in the back matter of a book and an index that serves as a library catalog.
An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources. The resulting financial reports can be used internally by management or externally by other interested parties including investors , creditors and tax authorities.
This page was last edited on 27 December 2011, at 22:39 (UTC).; Text is available under the Creative Commons Attribution-ShareAlike 4.0 License; additional terms may apply.
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Cash-basis accounting - Cash-basis versus accrual-basis accounting - Cash flow statement - Certified General Accountant - Certified Management Accountants - Certified Public Accountant - Chartered accountant - Chart of accounts - Common stock - Comprehensive income - Construction accounting - Convention of conservatism - Convention of ...