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The CGMA Competency Framework was also launched in 2014. The framework shows the range of technical, accounting and finance skills that management accountants need to do their jobs and consists of four knowledge areas: Technical Skills, Business Skills, People Skills and Leadership Skills, all underpinned by Ethics, Integrity and Professionalism.
FreshBooks is accounting software operated by 2ndSite Inc. primarily for small and medium-sized businesses. It is a web-based software as a service (SaaS) model, that can be accessed through a desktop or mobile device. The company was founded in 2003 and is based in Toronto, Canada.
A petty cash book is a record of small-value purchases before they are later transferred to the ledger and final accounts; it is maintained by a petty or junior cashier. This type of cash book usually uses the imprest system: a certain amount of money is provided to the petty cashier by the senior cashier. This money is to cater for minor ...
Ruth Dianne Hines also "Ruth Diana Hines" (1951-; ) was an Australian Accounting academic at Macquarie University from 1978 to 1994, part of the Alternative or Critical Perspectives on Accounting movement.
Refresher training is an aspect of retraining taken by a person already qualified or previously assessed as competent in a field with the intention of updating skills and/or knowledge to a changed standard, or providing the opportunity to ensure that no important skills or knowledge have been lost due to lack of use.
Last month, ex-Blue Peter presenter and children’s author Konnie Huq made headlines when she revealed that she hadn’t bought any clothes in 20 years.“The older I get, the more comfy I feel ...
In bookkeeping, an account refers to assets, liabilities, income, expenses, and equity, as represented by individual ledger pages, to which changes in value are chronologically recorded with debit and credit entries.
The accounting equation is a statement of equality between the debits and the credits. The rules of debit and credit depend on the nature of an account. For the purpose of the accounting equation approach, all the accounts are classified into the following five types: assets, capital, liabilities, revenues/incomes, or expenses/losses.