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  2. Purchase journal - Wikipedia

    en.wikipedia.org/wiki/Purchase_journal

    A purchase journal is an accounting journal and it is also a prime entry book/daybook/main entry book which is used in an accounting system to keep track of the orders of items placed using accounts payable .

  3. Crystal Reports - Wikipedia

    en.wikipedia.org/wiki/Crystal_Reports

    The file extension for Crystal Reports' proprietary file format is .rpt. The design file can be saved without data, or with data for later viewing or sharing. Introduced with the release of Crystal Reports 2011 (version 14.0), the read-only .rptr file extension option allows for viewing, but cannot be modified once exported. [6]

  4. Point of sale - Wikipedia

    en.wikipedia.org/wiki/Point_of_sale

    The point of sale (POS) or point of purchase (POP) is the time and place at which a retail transaction is completed.At the point of sale, the merchant calculates the amount owed by the customer, indicates that amount, may prepare an invoice for the customer (which may be a cash register printout), and indicates the options for the customer to make payment.

  5. General ledger - Wikipedia

    en.wikipedia.org/wiki/General_ledger

    In bookkeeping, a general ledger is a bookkeeping ledger in which accounting data are posted from journals and aggregated from subledgers, such as accounts payable, accounts receivable, cash management, fixed assets, purchasing and projects. [1]

  6. Metro 2 format - Wikipedia

    en.wikipedia.org/wiki/Metro_2_format

    Metro 2 is a data specification created by the Consumer Data Industry Association (CDIA) for credit reporting data furnishers (who are members of the credit bureau with a data furnishing service agreement) to report consumers' credit history information to major credit bureaus electronically and in a standardized format. It is implemented in ...

  7. Accounts payable - Wikipedia

    en.wikipedia.org/wiki/Accounts_payable

    A variety of checks against abuse are usually present to prevent embezzlement by accounts payable personnel. Separation of duties is a common control. In countries where cheques payment are common nearly all companies have a junior employee process and print a cheque and a senior employee review and sign the cheque.

  8. Trial balance - Wikipedia

    en.wikipedia.org/wiki/Trial_balance

    Normal Balances refer to whether the balance for an account in a properly-formed trial balance is usually a debt or a credit. A normal balance also reflects the accounting equation . If a trial balance for an account is reversed, such an account is called a " contra-account " (e.g. accumulated depreciation as an asset or owners drawings as equity).

  9. Financial accounting - Wikipedia

    en.wikipedia.org/wiki/Financial_accounting

    Financial accounting is a branch of accounting concerned with the summary, analysis and reporting of financial transactions related to a business. [1] This involves the preparation of financial statements available for public use.