Search results
Results from the WOW.Com Content Network
Since companies generally issue stock options with exercise prices which are equal to the market price, the expense under this method is generally zero. [1] The fair-value method uses either the price on a market or calculates the value using a mathematical formula such as the Black–Scholes model, which requires various assumptions as inputs ...
A journal entry is the act of keeping or making records of any transactions either economic or non-economic. Transactions are listed in an accounting journal that shows a company's debit and credit balances. The journal entry can consist of several recordings, each of which is either a debit or a credit. The total of the debits must equal the ...
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.
Single-entry bookkeeping, also known as, single-entry accounting, is a method of bookkeeping that relies on a one-sided accounting entry to maintain financial information. . The primary bookkeeping record in single-entry bookkeeping is the cash book, which is similar to a checking account register (in UK: cheque account, current account), except all entries are allocated among several ...
Let G be a finite group and let S be a subset of G.A straight-line program of length m over S computing some g ∈ G is a sequence of expressions (w 1,...,w m) such that for each i, w i is a symbol for some element of S, or w i = (w j,-1) for some j < i, or w i = (w j,w k) for some j,k < i, such that w m takes upon the value g when evaluated in G in the obvious manner.
A line can be drawn between any two points, but it does not qualify as a trend line until tested. Hence the need for the third point, the test. Trend lines are commonly used to decide entry and exit timing when trading securities. [1] They can also be referred to as a Dutch line, as the concept was first used in Holland.
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 .
A straight-line mechanism is a mechanism that converts any type of rotary or angular motion to perfect or near-perfect straight-line motion, or vice versa. Straight-line motion is linear motion of definite length or "stroke", every forward stroke being followed by a return stroke, giving reciprocating motion .