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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. Accounts may be associated with an identifier (account number) and a caption or header and are coded by ...
An open-access monograph (open-access book or OA book) is a scholarly publication usually made openly available online with an open license. [ 1 ] [ 2 ] These books are freely accessible to the public, typically via the internet.
The chart is the general guideline and every user can make any amendments and personally created accounts. The governments authorities accounting led by the Swedish National Financial Management Authority [2] and the communes led by Swedish Association of Local Authorities and Regions [3] [4] have special versions with adding special accounts for their purpose.
Nursing documentation is the record of nursing care that is planned and delivered to individual clients by qualified nurses or other caregivers under the direction of a qualified nurse. It contains information in accordance with the steps of the nursing process .
An additional survey led by the OA Diamond Survey on 1,619 diamond OA journals highlights a more complex disciplinary distribution: although the social sciences (27.2%) and the humanities (19.2%) are well represented, more than a quarter of the respondents did not favor one discipline in particular (15.1% for multidisciplinary and 12% for "other").
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 disclosure - Cost accounting - Cost of capital - Cost of ...
More than half of the OA publications (27.5% of all indexed works in 2023) were in fully Gold Open Access sources, 16.7% of all were in Green OA sources (i.e. which allow for self-archiving by authors), 9.2 % in Hybrid Gold OA sources (such as journals, which have open access and behind-paywall articles in the same issue), and 10.6 % were in ...
A kardex (plural kardexes) is a genericised trademark for a medication administration record. [2] The term is common in Ireland and the United Kingdom.In the Philippines, the term is used to refer the old census charts of the charge nurse usually used during endorsement, in which index cards are used, but has been gradually been replaced by modern health data systems and pre-printed charts and ...