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  2. Adjusting entries - Wikipedia

    en.wikipedia.org/wiki/Adjusting_entries

    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. They are ...

  3. Final accounts - Wikipedia

    en.wikipedia.org/wiki/Final_accounts

    The preparation of a final accounting is the last stage of the accounting cycle. It determines the financial position of the business. Under this, it is compulsory to make a trading account, the profit and loss account, and balance sheet. The term "final accounts" includes the trading account, the profit and loss account, and the balance sheet.

  4. Consolidated financial statement - Wikipedia

    en.wikipedia.org/wiki/Consolidated_financial...

    A consolidated financial statement (CFS) is the "financial statement of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent company and its subsidiaries are presented as those of a single economic entity", according to the definitions stated in International Accounting Standard 27, "Consolidated and separate financial statements", and International ...

  5. Inventory - Wikipedia

    en.wikipedia.org/wiki/Inventory

    For example, organizations in the U.S. define inventory to suit their needs within US Generally Accepted Accounting Practices (GAAP), the rules defined by the Financial Accounting Standards Board (FASB) (and others) and enforced by the U.S. Securities and Exchange Commission (SEC) and other federal and state agencies. Other countries often have ...

  6. Assay - Wikipedia

    en.wikipedia.org/wiki/Assay

    An assay (analysis) is never an isolated process, as it must be accompanied with pre- and post-analytic procedures. Both the communication order (the request to perform an assay plus related information) and the handling of the specimen itself (the collecting, documenting, transporting, and processing done before beginning the assay) are pre-analytic steps.

  7. Organizational life cycle - Wikipedia

    en.wikipedia.org/wiki/Organizational_life_cycle

    The main idea is to provide a new perspective on the problems of creating new organisations, changing bureaucratic organisations, and envisioning qualitatively different kinds of organising. Final phase enables rebirth by awareness of and skills for resolving gaps between mission, strategy and outcomes.

  8. List of unsolved problems in biology - Wikipedia

    en.wikipedia.org/wiki/List_of_unsolved_problems...

    Developmental psychobiology posed this question since the lack of knowledge about the precise coordination of all cells, even those not related anatomically, in space and time during the embryonic period does not allow us to understand what forces at the cellular level coordinate four very general classes of tissue deformation, namely: tissue ...

  9. All India Senior School Certificate Examination - Wikipedia

    en.wikipedia.org/wiki/All_India_Senior_School...

    The results of the examinations are usually declared in the first week of May to mid-June. In general, about 80% of candidates receive a passing score. [8] The Delhi High Court has directed the Central Board of Secondary Education and Delhi University to discuss the ways by which the results of the main exam, revaluation, and compartment exam can be declared earlier than usual so that ...