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In information retrieval, an index term (also known as subject term, subject heading, descriptor, or keyword) is a term that captures the essence of the topic of a document. Index terms make up a controlled vocabulary for use in bibliographic records .
The terms equity [for profit enterprise] or net assets [not-for-profit enterprise] represent the residual interest in the assets of an entity that remains after deducting its liabilities (CF E61). Equity accounts include common stock, paid-in capital, and retained earnings. Equity accounts can vary depending where an entity is domiciled as some ...
The index terms were mostly assigned by experts but author keywords are also common. The process of indexing begins with any analysis of the subject of the document. The indexer must then identify terms which appropriately identify the subject either by extracting words directly from the document or assigning words from a controlled vocabulary. [1]
Historically, subject headings were designed to describe books in library catalogs by catalogers while thesauri were used by indexers to apply index terms to documents and articles. Subject headings tend to be broader in scope describing whole books, while thesauri tend to be more specialized covering very specific disciplines.
An index (pl.: usually indexes, more rarely indices) is a list of words or phrases ('headings') and associated pointers ('locators') to where useful material relating to that heading can be found in a document or collection of documents. Examples are an index in the back matter of a book and an index that serves as a library catalog.
In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.
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Cash-basis accounting - Cash-basis versus accrual-basis accounting - Cash flow statement - Certified General Accountant - Certified Management Accountants - Certified Public Accountant - Chartered accountant - Chart of accounts - Common stock - Comprehensive income - Construction accounting - Convention of conservatism - Convention of ...