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  2. System and Organization Controls - Wikipedia

    en.wikipedia.org/wiki/System_and_Organization...

    System and Organization Controls ( SOC; also sometimes referred to as service organizations controls) as defined by the American Institute of Certified Public Accountants (AICPA), is the name of a suite of reports produced during an audit. It is intended for use by service organizations (organizations that provide information systems as a ...

  3. General ledger - Wikipedia

    en.wikipedia.org/wiki/General_ledger

    Accounting. 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] A general ledger may be maintained on paper, on a computer, or in the cloud. [ 2]

  4. Unit record equipment - Wikipedia

    en.wikipedia.org/wiki/Unit_record_equipment

    The term unit record equipment also refers to peripheral equipment attached to computers that reads or writes unit records, e.g., card readers, card punches, printers, MICR readers. IBM was the largest supplier of unit record equipment and this article largely reflects IBM practice and terminology.

  5. Control panel (software) - Wikipedia

    en.wikipedia.org/wiki/Control_panel_(software)

    The control panel consists of multiple settings including display settings, network settings, user account settings, and hardware settings. Control panels are also used by web applications for easy graphical configuration. [ 1] Some services offered by control panels require the user to have admin rights or root access .

  6. Debits and credits - Wikipedia

    en.wikipedia.org/wiki/Debits_and_credits

    General ledger is the term for the comprehensive collection of T-accounts (it is so called because there was a pre-printed vertical line in the middle of each ledger page and a horizontal line at the top of each ledger page, like a large letter T). Before the advent of computerized accounting, manual accounting procedure used a ledger book for ...

  7. Computer cooling - Wikipedia

    en.wikipedia.org/wiki/Computer_cooling

    Computer cooling. A finned air cooled heatsink with fan clipped onto a CPU, with a smaller passive heatsink without fan in the background. A 3-fan heatsink mounted on a video card to maximize cooling efficiency of the GPU and surrounding components. Commodore 128DCR computer's switch-mode power supply, with a user-installed 60 mm cooling fan.

  8. Financial statement - Wikipedia

    en.wikipedia.org/wiki/Financial_statement

    Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form which is easy to understand. They typically include four basic financial statements accompanied by a management ...

  9. Controlling account - Wikipedia

    en.wikipedia.org/wiki/Controlling_account

    In accounting, the controlling account (also known as an adjustment or control account [1]) is an account in the general ledger for which a corresponding subsidiary ledger has been created. The subsidiary ledger allows for tracking transactions within the controlling account in more detail. Individual transactions are posted both to the ...

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