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Jurn is a free-to-use online search tool for finding and downloading free full-text scholarly works. In 2014 Jurn expanded beyond open access journals in the arts and humanities, to also index open journals in ecology, science, biomedical, business and economics. Jurn is actively curated and maintained.
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 by ...
The chart is the general guideline and every user can make any amendments and personally created accounts. The governments authorities accounting led by the Swedish National Financial Management Authority [2] and the communes led by Swedish Association of Local Authorities and Regions [3] [4] have special versions with adding special accounts for their purpose.
The following outline is provided as an overview of and topical guide to accounting: . Accounting – measurement, statement or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and public agencies.
A ledger account is created for each account in the chart of accounts for an organization and is classified into account categories, such as income, expense, assets, liabilities, and equity; the collection of all these accounts is known as the general ledger. The general ledger holds financial and non-financial data for an organization. [3]
The statement can be used to help show the financial position of a company because liability accounts are external claims on the firm's assets while equity accounts are internal claims on the firm's assets. Accounting standards often set out a general format that companies are expected to follow when presenting their balance sheets.
Accounting research is carried out both by academic researchers and by practicing accountants.Academic accounting research addresses all areas of the accounting profession, and examines issues using the scientific method; it uses evidence from a wide variety of sources, including financial information, experiments, computer simulations, interviews, surveys, historical records, and ethnography.
Asian Journal of Applied Linguistics; Assessing Writing; College English; English for Specific Purposes World; English Journal; Fremdsprachen und Hochschule