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  2. Contrabassoon - Wikipedia

    en.wikipedia.org/wiki/Contrabassoon

    The contrabassoon is a very deep-sounding woodwind instrument that plays in the same sub-bass register as the tuba, double bass, or contrabass clarinet.It has a sounding range beginning at B ♭ 0 (or A 0, on some instruments) and extending up over three octaves to D 4, though the highest fourth is rarely scored for.

  3. List of transposing instruments - Wikipedia

    en.wikipedia.org/wiki/List_of_transposing...

    This is a list of transposing instruments and their transposition. Transposing instruments are instruments for which the convention is to write music notation transposed relative to concert pitch . Instrument family

  4. Contraposition - Wikipedia

    en.wikipedia.org/wiki/Contraposition

    In logic and mathematics, contraposition, or transposition, refers to the inference of going from a conditional statement into its logically equivalent contrapositive, and an associated proof method known as § Proof by contrapositive. The contrapositive of a statement has its antecedent and consequent inverted and flipped.

  5. Basis of accounting - Wikipedia

    en.wikipedia.org/wiki/Basis_of_accounting

    In accounting, a basis of accounting is a method used to define, recognise, and report financial transactions. [1] The two primary bases of accounting are the cash basis of accounting, or cash accounting, method and the accrual accounting method. A third method, the modified cash basis, combines elements of both accrual and cash accounting.

  6. Cash method of accounting - Wikipedia

    en.wikipedia.org/wiki/Cash_method_of_accounting

    Since the Tax Reform Act of 1986, the cash method can no longer be used for C corporations, partnerships in which one or more partners are C Corporations, tax shelters, and certain types of trusts. [3] Because of the 1986 reform, in general, construction businesses do not use the cash method of accounting.

  7. Double-entry bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Double-entry_bookkeeping

    The accounting equation is a statement of equality between the debits and the credits. The rules of debit and credit depend on the nature of an account. For the purpose of the accounting equation approach, all the accounts are classified into the following five types: assets, capital, liabilities, revenues/incomes, or expenses/losses.

  8. Debits and credits - Wikipedia

    en.wikipedia.org/wiki/Debits_and_credits

    To determine whether to debit or credit a specific account, we use either the accounting equation approach (based on five accounting rules), [13] or the classical approach (based on three rules). [14] Whether a debit increases or decreases an account's net balance depends on what kind of account it is. The basic principle is that the account ...

  9. Transcription error - Wikipedia

    en.wikipedia.org/wiki/Transcription_error

    Double entry (or more) may also be leveraged to minimize transcription or transposition error, but at the cost of a reduced number of entries per unit time. Mathematical transposition errors are easily identifiable. Add up the numbers that make up the difference and the resultant number will always be evenly divisible by nine. For example, (72 ...