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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 ...
Resources, events, agents (REA) is a model of how an accounting system can be re-engineered for the computer age.REA was originally proposed in 1982 by William E. McCarthy as a generalized accounting model, [1] and contained the concepts of resources, events and agents (McCarthy 1982).
Among other things, the value of Ke and the Cost of Debt (COD) [6] enables management to arbitrate different forms of short and long term financing for various types of expenditures. Ke applies most prominently to companies that regularly generate excess capital (free cash flow, cash on hand) from ongoing operations.
CODA plc was a mid-sized international financial software company based in the United Kingdom. Founded in 1979, it was purchased in 2008 by Unit4, a supplier of enterprise software, based in the Netherlands. CODA creates, markets and implements a range of business software systems designed for finance directors and finance departments. These ...
Financial software or financial system software is special application software that records all the financial activity within a business organization. Basic features of this system not only includes all the download of accounting software like accounts payable, accounts receivable, ledger, reporting modules and payroll but also to explore alternative investment choices and calculate ...
Reported assets, liabilities, equity, income and expenses are directly related to an organization's financial position. Financial statements are intended to be understandable by readers who have "a reasonable knowledge of business and economic activities and accounting and who are willing to study the information diligently."
F9 is a financial reporting software application that dynamically links general ledger data to Microsoft Excel through the use of financial cell-based formulas, wizards, and analysis tools to create spreadsheet reports that can be calculated, filtered, and drilled upon.
This is a list of the International Financial Reporting Standards (IFRSs) and official interpretations, as set out by the IFRS Foundation. It includes accounting standards either developed or adopted by the International Accounting Standards Board (IASB), the standard-setting body of the IFRS Foundation.