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  2. Chegg - Wikipedia

    en.wikipedia.org/wiki/Chegg

    Purdue University prohibits students soliciting answers using Chegg's homework help: "While Chegg can be helpful to access textbooks and more practice problems, using this resource to find assignment answers is considered academic dishonesty because it is a form of copying and plagiarism.". [56]

  3. Process costing - Wikipedia

    en.wikipedia.org/wiki/Process_costing

    Process costing is an accounting methodology that traces and accumulates direct costs, and allocates indirect costs of a manufacturing process. [1] Costs are assigned to products, usually in a large batch, which might include an entire month's production. Eventually, costs have to be allocated to individual units of product.

  4. Kaizen - Wikipedia

    en.wikipedia.org/wiki/Kaizen

    The cycle of kaizen activity can be defined as: Plan → Do → Check → Act. This is also known as the Shewhart cycle , Deming cycle, or PDCA . Another technique used in conjunction with PDCA is the five whys , which is a form of root cause analysis in which the user asks a series of five "why" questions about a failure that has occurred ...

  5. Business cycle accounting - Wikipedia

    en.wikipedia.org/wiki/Business_cycle_accounting

    Business cycle accounting is an accounting procedure used in macroeconomics to decompose business cycle fluctuations into contributing factors. The procedure was introduced by V. V. Chari, Patrick Kehoe, and Ellen McGrattan but is similar to techniques introduced earlier. The underlying premise of the procedure is that the economy has a long ...

  6. Uniform Certified Public Accountant Examination - Wikipedia

    en.wikipedia.org/wiki/Uniform_Certified_Public...

    In 1994, the exam was restructured into a four-section, two-day exam. The subject matter was reorganized, primarily between Accounting Theory and Accounting Practice (Parts I and II). In addition, innovative machine-scorable test questions were incorporated to better assess the skills needed by CPAs to protect the public.

  7. Statistical process control - Wikipedia

    en.wikipedia.org/wiki/Statistical_process_control

    Statistical process control is appropriate to support any repetitive process, and has been implemented in many settings where for example ISO 9000 quality management systems are used, including financial auditing and accounting, IT operations, health care processes, and clerical processes such as loan arrangement and administration, customer ...

  8. IBM Check Processing Control System - Wikipedia

    en.wikipedia.org/wiki/IBM_Check_Processing...

    CPCS (Check Processing Control System) is an IBM software product that supports high-speed check sorting within financial institutions. [ 5 ] [ 6 ] The software works in conjunction with check-sorting equipment, such as the IBM 3890 .

  9. Cash conversion cycle - Wikipedia

    en.wikipedia.org/wiki/Cash_conversion_cycle

    Cashflows insufficient. The term "Cash Conversion Cycle" refers to the timespan between a firm's disbursing and collecting cash. However, the CCC cannot be directly observed in cashflows, because these are also influenced by investment and financing activities; it must be derived from Statement of Financial Position data associated with the firm's operations.