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The Department of Defense Architecture Framework (DoDAF) defines a standard way to organize a systems architecture into complementary and consistent views. It is especially suited to large systems with complex integration and interoperability challenges, and is apparently unique in its use of "operational views" detailing the external customer's operating domain in which the developing system ...
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.
An accounting information system (AIS) is a system of collecting, storing and processing financial and accounting data that are used by decision makers.An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources.
Substance over form is an accounting principle used "to ensure that financial statements give a complete, relevant, and accurate picture of transactions and events". If an entity practices the 'substance over form' concept, then the financial statements will convey the overall financial reality of the entity (economic substance), rather than simply reporting the legal record of transactions ...
Specifies the characteristics of the system data exchanged between systems. This product focuses on automated information exchanges (from OV-3) that are implemented in systems. Non-automated information exchanges, such as verbal orders, are captured in the OV products only. SV-7 Systems/Services Performance Parameters Matrix
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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).
Rep. Alexandria Ocasio-Cortez announced on Friday that she is jumping into the race to be the top Democrat on the influential House Oversight Committee.